The taxes are benefits, now usually in money, the State and other entities of public law, they claim, by virtue of its power-coercive, in form and amount determined unilaterally and without consideration to special needs collective. The tax provision is a mandatory tax, whose budget was in fact not an activity of the State relating to forced and cover the costs public.
The tax is the provision of money or in kind that provides the State under the law, with a mandatory, by individuals and corporations to cover public expenditure and for them without any special consideration or benefit, directly and immediately.
Tax Subjects
The first component involved in a relationship is the subject of taxation. The subject is of two kinds, one active and one passive.
Within the organization of the Mexican State, the subject assets are: the Federation, local authorities and municipalities.
Subjects are active because they have the right to require payment of taxes, but not all have the same breadth, the Federation and the Entities, except those that examine constitutional limitations on their time, can set the tax which they consider necessary to meet their budgets; in exchange, the municipality only has the power to raise.
Taking into account the difference can be explained that the Federation and local authorities have sovereignty full tax. Municipalities have sovereignty subordinate tax.
Taxpayer is the person who is legally obliged to pay tax
Tax Value Added.
The tax on value added, is one of a group of taxes on sales, affects consumers through industry and traders. Because the value-added tax levied apparently industrial and income of the trader, when in fact it is the duty of spending consumer.
The State believes that regardless of the individual to profit from his activity, there is the benefit that derives from the particular state action aimed at providing services and the public must pay in order to sustain the costs that these services require public. This means that by state action, the individual benefits derived from two classes: one is represented by the use that can make the services the state provides and the other by the gain that can result from the activity that develops within the legal world that moves within the limits and under state protection.
The Value Added Tax abrogates or replaced, including the federal tax on income market, whose main shortcoming is that it resulted in “cascade”, ie to be paid at each stage of production and marketing, as determined that in all of them an increase in costs and prices, which increased cumulative effects, ultimately affecting the final consumers.
The VAT removed the harmful results of federal tax revenues, have since destroyed the cascading effect and the influence it exerts on the general level of prices. The VAT does not tax nor is it intended to tax the value of the business, which taxed the total value is real and each final product through the imposition on the individual values of each sub-producer, manufacturer, wholesaler, retailer is incorporated into Article at each stage of the negotiation of the goods, both in the industrial cycle in the business, producing wealth and should therefore, subject to such taxes.
VAT, but also pay at every stage of production, does not produce cumulative effects, as each industrial or merchant upon receipt of payment of tax transfers to their clients, retrieves that he had passed his suppliers, and delivery to the State the only difference in this way, the system does not allow the tax paid at each stage affects the cost of goods and services and to reach the final consumer they do not carry concealed in the price of any load tax.
The VAT in Mexico, is an indirect tax is being paid for a person who has not only the right but the obligation to transfer, so that in the end what the consumer pays. Is a real fact that the tax does not take into account the personal circumstances of taxpayers but only the nature of the operations economic.
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