Total social product and final social product. Reproduction, total social product
Regressus - reverse movement) is a taxation system in which as the size of the tax base increases, the tax rate decreases. Currently this method wide application does not find. In an economic sense, regressive taxes are (for example, excise taxes, customs duties) which represent a premium to the price of the product. Buyers of the same product subject to indirect taxes pay the same amount of taxes. However, the share of these taxes in the income of different buyers is not the same: it is larger for people with low incomes, and smaller for the richer.
Economics and law: dictionary-reference book. - M.: University and school. L. P. Kurakov, V. L. Kurakov, A. L. Kurakov. 2004 .
See what “REGRESSIVE TAXATION” is in other dictionaries:
A system of taxation in which tax rates decrease (in a graduated manner) as a taxpayer's taxable income increases. Synonyms: Degressive taxation See also: Regressive taxation Tax systems Financial... ... Financial Dictionary
- (from the Latin regressus reverse movement) a taxation procedure in which, as the tax base grows, the tax rate decreases (i.e., the tax rate decreases as the taxpayer’s income increases). Occurs,… … Legal dictionary
Degressive taxation is taxation, in which, as income increases, its share, percentage, withdrawn in the form of tax, decreases. Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B.. Modern economic dictionary. 2nd ed., rev. M.: INFRA M... Economic dictionary
- (regressive taxation) A tax system that establishes a proportionately higher level of taxation for taxpayers with more low level income. Taxes levied in the form of a fixed percentage on expenses... Political science. Dictionary.
Regressive taxation- (Regressive taxation) - one in which the severity of taxation is inversely proportional to income; As income increases, the tax rate decreases... Economic and mathematical dictionary
regressive taxation- One in which the severity of taxation is inversely proportional to income; As income increases, the tax rate decreases. Topics: economics EN regressive taxation... Technical Translator's Guide
Regressive taxation- (English regressive taxation) in a number of countries, an income taxation system in which the tax rate decreases as the tax base increases ... Encyclopedia of Law- (from the Latin regressus reverse movement) a taxation procedure in which, as the tax base grows, the tax rate decreases (i.e., the tax rate decreases as the taxpayer’s income increases). Occurs,… … Large legal dictionary
We talked about the progressive taxation system in. In this material we will talk about the regressive tax system.
What is regressive taxation
Let us recall that with progressive taxation, the tax rate increases as the taxable income or other tax base increases. Proportional taxation is the most common tax collection scheme, when the rate does not depend on the size of the tax base. With a single tax rate, as taxable income increases or decreases, for example, the calculated tax increases or decreases proportionately. But if the tax rate decreases as the tax base increases, we are talking about regressive taxation. This is the difference between the three taxation systems - proportional, progressive and regressive. Regressive taxation is also often called degressive taxation.
Regressive taxation in the Russian Federation
The basis for the application of degressive taxation is the use of a regressive tax rate. In Russian practice, there are no taxes calculated at regressive rates. But an example of a regressive mandatory payment can be called insurance premiums (Chapter 34 of the Tax Code of the Russian Federation).
Thus, if the base for calculating insurance contributions for compulsory pension insurance in 2017 exceeds 876,000 rubles for a specific employee, the general tariff is reduced from 22% to 10% (clause 1 of article 426 of the Tax Code of the Russian Federation, paragraph 3 of clause 1 of the Government Resolution dated November 29, 2016 No. 1255). And if the basis for calculating insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity in 2017 will exceed 755,000 rubles per employee, the general tariff of 2.9% is completely reset (
Total social product
The total social product is the sum of all material, mental and spiritual goods (means of production, consumer goods, services provided and work performed) created in all sectors of material and other production during a certain period (usually a year). The total social product reflects the level of development of the state's economy, as well as production and economic relations that develop in the process of material production and the development of the social division of labor. The total social product is created in all numerous large and small industries National economy, interacting and interconnected by an ever deeper division of labor and cooperation of production. Total social product can be measured as physical quantities, and in value terms. The physical volume of the Total Social Product is measured by the main (important for the development of social production and consumption of the population) products produced over a certain period, and the value volume is measured by the sum of all products produced by society and separately by industry at constant prices. This value allows you to see the dynamics of development public economy, as well as monitor the sectoral structure of the Total Social Product and the development of individual industries. In addition, the Total Social Product is measured by value and in current prices, which makes it possible to assess the current change in the sectoral structure, as well as the dynamics of sectoral prices.
The total social product appears in two forms: gross social product and final social product. The gross social product is the entire sum of products created by the primary links of the social division of labor (enterprises and associations), entering through economic circulation into production and non-production consumption. This amount contains the so-called re-account: products and materials produced by some enterprises are then used by others and are included in the cost of their products. Repeated counting increases with the development of the social division of labor and shows a change in the structure of social production. The gross social product, cleared of repeated counting, acts as the final social product; it more fully characterizes the dynamics of social production.
By value, the Total Social Product can be divided into two parts: secondary value (or past labor - this is the depreciation of means of labor created earlier and the consumption of objects of labor also created earlier) and newly created value, or the national income of society. The first part of the Total Social Product replaces the cost of products created in other periods spent in the production process, and the second part contains the newly created value of the current period. It is the second part of the Total Social Product that characterizes the dynamics of production of the current period, reflecting the growth or decline of social production, and also, with certain additional calculations, can reflect the dynamics of social labor productivity.
Under the influence of scientific and technological progress, the structure of the Total Social Product, both in value and in physical indicators, is constantly changing. For example, today in most advanced countries in general production The shares of industries with new technologies, information and tourism are constantly increasing.
Total social product, according to economic essence, can be conditionally divided into products intended for further use in production (tools and objects of labor) and products for final consumption by the population (housing, public utilities, Food, clothing, home furniture, passenger vehicles and so on). It was the erroneous theoretical division of the Total Social Product, its structure during reproduction, given by K. Marx that led to huge distortions in the economy of the USSR. Based on the teachings of K. Marx and his followers, the USSR overdeveloped the production of means of production to the detriment of the production of consumer goods. As a result, everyone worked, but there was practically nothing to buy anything with their earnings; store shelves were meager. Having completely rejected the market, the planned economy of the USSR (based on theoretical economic errors) slowly but surely reached a dead end, burying the beautiful and, in fact, correct idea of socialism. Soviet socialism collapsed precisely because of simple miscalculations economic development, its economy “fell” precisely because of the erroneous structure of the Total Social Product. The Soviet national economy devoted a lot of time to the production of “air,” that is, products that were unnecessary at that moment, wasting time, labor, and resources. Rejecting market relations within the country, and planning social production with gross mistakes, production in the USSR has lost the right guidelines for the forward development of the economy. And today, alas, the structure of the Total Social Product of Russia is far from perfect, and again due to the fact that half, in fact, rejects market relations within the state, having given free rein to monopolists, Russian legislators and rulers have turned the Russian economy into “stagnation”, into its development is skewed, and, alas, apart from big words, nothing has changed in this matter yet. Without suppressing monopolism and eliminating raw material (export) dependence Russian economy won't go far. A global restructuring of the structure of the Total Social Product and the national economy is necessary, otherwise we will wait until the times of the USSR in the late 80s of the last century, only with a different distortion.
Reproduction, total social product
Reproduction in any formation represents the unity of reproduction of material goods, labor force and industrial relations. Reproducible material goods contain means of production and consumer goods. Means of production in interrelation and interdependence with labor force, which sets them in motion, are, as is known, productive forces. Self reproduction is the constant renewal of the production process. If this process is resumed on an unchanged scale, then it is simple reproduction; it underlies the extended.
Expanded reproduction there is a constant resumption of the production process on an increasing scale. The process of reproduction in a broad sense is the unity of production, distribution, exchange and consumption. Social production is divided into two divisions: production of means of production-- first division (I) and production of consumer goods-- second division (II). Surplus product is a source of expanded reproduction.
There are two types of expanded reproduction: extensive and intensive. Extensive the type of expanded reproduction involves an increase in the produced product due to the growth of material and personal factors of production, without changing its technical basis.
Intensive type of expanded reproduction means an increase in product production due to increased labor productivity, Rational use material, labor and financial resources based on technical progress. Intensive type of extended reproduction can be resource-intensive and resource-saving. Practically in real life reproduction contains elements of both extensive and intensive types.
Regardless of the economic system, the result of social production is the total social product. In the process of its movement, the total social product has the following forms: at the production stage, the SOP acts as a gross product; at the consumption stage as a final product. The final product means that it is intended to replace the means of labor that functioned in production and were consumed during the year, as well as to provide for personal consumption and the expansion of social wealth.
The part of the created gross product that is consumed in production in the same year constitutes an intermediate product, which includes objects of labor, i.e. e. raw materials, materials and that part funds labor, which by the nature of its use is equated to objects of labor and the cost of which is entirely transferred to the cost of the manufactured product.
Final product represents a part of the gross product minus the intermediate product, which remains in the form of finished products at the end of the year. It is used to replace worn-out means of labor, for accumulation and consumption. The cost of the final product includes depreciation and again created price. The more rationally raw materials, fuel, materials are used in society, the greater the value of the final product, which characterizes production efficiency.
According to its functional purpose, the SOP is divided into a compensation fund and national income. The compensation fund is part of the total product, which embodies the old value and which is intended to compensate for the means of production in the first and second divisions and is formed in physical form from the products of the first division.
The part of the total product that embodies the newly created value in monetary terms forms national income. In the process of reproduction, national income ensures the reproduction of the labor force of workers in material production, serves as a source of expanded reproduction and the formation of reserves, and is used for the maintenance and development of the sphere of intangible production. In physical form, national income includes all consumer goods and part of the means of production used to expand production and create insurance reserves.
The result of expanded reproduction over a long period of existence of a particular society is, to a large extent, national wealth. There is a double connection between social national wealth and reproduction, the essence of which is that the greater the national wealth, the greater the total social product and the higher the degree of satisfaction of the needs of the population, and the greater the total social product, the greater the absolute increase in national wealth.
The objects of measuring production results at the national level of the economy include, first of all, the volume of national production, for measuring which there are several methods. In the former in socialist countries (and in Russia even now), the volume of national production was measured by such measures as total social product, gross social product and (as part of them) national income. It should be noted that gross social product and national income are not the same as measures of national output in many countries.
Different interpretations of the concepts of “productive” and “unproductive labor” lead to the fact that in capitalist countries, gross social product and national income as concepts did not coincide with measures of the volume of national production. This, in turn, made it impossible to compare the volume of national production different countries. In our country, for the reliability of international comparisons and more precise measurement results economic activity starting from 1988, along with the gross social product and national income, the indicator began to be additionally calculated gross national product.
Gross national product (GNP) is defined as the total market value of all goods and services produced in a year. Of course, not all goods produced can be sold in a given year and, therefore, some of them will be replenished. Any increase in reserves must be calculated and taken into account when determining the value of GNP. This is necessary because GNP includes all current production, regardless of whether it is sold or not.
Gross national product, as already indicated, measures the value of annual production and is a monetary indicator, since it is necessary to compare the heterogeneous composition of goods and services produced in different years. Of course, in order to correctly calculate total production, it is necessary that all received goods and services produced in a given year be counted once. This is due to the fact that a fairly significant number of products go through several stages and operations before they reach the market for sale. Thus, individual parts and components of most products are bought and sold several times. To avoid multiple accounting, when calculating GNP, only the value of final products is taken into account and intermediate products are excluded.
Final products refer to goods and services that are purchased for use and not for resale or further processing (processing). Thus, transactions involving intermediate products are excluded from GNP. This is done because the cost of the final products already includes all intermediate transactions that have taken place. Separately counting intermediate products would mean double or multiple recounting and overestimation of GNP.
So, in order to avoid repeated or multiple accounting when calculating GNP, it is necessary to include only the added value created by each firm. There is added value market price products of each company minus the cost of consumed raw materials and materials purchased from suppliers.
So, the calculation of GNP by expenses is the summation of all expenses for the purchase of goods and services: 1) personal consumer expenses (C); 2) gross private domestic investment (I); 3) state procurements goods and services (G); 4) net exports (Xn) is the amount by which the amount of exported goods exceeds imported ones.
Calculation of GNP by income is the summation of all income created in the process of production of goods and services. To do this, it is necessary to initially clear the value of GNP from depreciation and indirect business taxes. Depreciation is an annual deduction that shows the amount of capital consumed in the production process. Indirect business taxes include general sales tax, excise taxes, property taxes, license fees, and customs duties. The remaining part of GNP appears in the form wages, rent, interest, income of unincorporated companies (property income) and corporate profits.
Net national product (NNP) is GNP adjusted by the amount of depreciation, or capital, consumed in production. NNP=GNP-depreciation.
Analysis of the gross national product is associated with the problem of the price level. This is reflected in the price index. A price index is a measure of the relationship between the aggregate price of a specific set of goods and services, called the “market basket,” for a given time and the aggregate price of an identical group of goods and services in the base period. According to the formula it will be like this:
Russia uses the system of national accounts. This system is aimed at characterizing the macroeconomic model of the economy. The key indicator of the system of national accounts is gross domestic product (GDP). GDP characterizes the value of goods and services produced in the country in all sectors of the economy and intended for final consumption, accumulation and export.
For the most part, national income (NI) is created in the sphere of material production. Produced national income, in accordance with its natural composition, passes difficult path, distribution and redistribution.
Part of the pure product is not consumed in its natural form at the place of its production, but enters other spheres of social production in exchange for other use values and benefits created in them. Exchange occurs between various branches of material and immaterial production, as well as within each of them. Moreover, such a distribution theoretically affects only the change in the forms of value, but not its value, and also assumes the invariability of the income of producers included in the social division of labor. But in reality, this sag is not reduced only to a change in the form of value, but just the opposite. Due to the unequal deviation of prices for various goods from their value, the income of producers is redistributed. Therefore, one should distinguish between basic and derivative income, on the one hand, and primary and secondary income, on the other. The incomes of workers, entrepreneurs, landowners, i.e. those incomes into which newly created value is broken up directly during its production, are the main incomes.
Primary incomes are the result of the primary distribution of national income, and they constitute elements of the price of a commodity. Secondary incomes are those that are received by members of society as a result of the redistribution of primary incomes, just as derivative incomes are a deduction from basic incomes. Thus, the main derivative incomes on the surface of economic phenomena appear in the form of primary and secondary incomes. Of course, basic income always appears only in the form of primary income, and derivative income can act as both primary and secondary. Derivative income includes all types of income received on loan and fictitious capital, i.e. interest and other payments.
Derivative and at the same time secondary incomes, as a rule, are formed during the redistribution of national income to those areas of the national economy, the need for which is dictated by social conditions, and is not related to the need to develop social production (for example, the army, internal affairs bodies).
The main channels for the redistribution of national income are the budget, prices, payment for a number of non-productive services, taxes, loans and government spending. Price redistribution has acquired Lately in our country great importance which is associated with inflation. The redistributed effect of inflation is explained by uneven changes in prices for different goods, and this is the essence of the redistribution of national income between the main social groups society (due to differences in the dynamics of prices for consumer goods and in the dynamics of nominal wages). It should be noted that price redistribution has gained great importance in all countries in recent decades.
The state budget serves as an important channel for the redistribution of national income, since the influence of the state on reproduction has increased. The main source of budget revenue is taxes. Suffice it to note that about 90% of the revenue of central governments in leading countries comes from taxes.
As you know, the tax system in Russia has not been formed, and it needs to be improved. A big problem-- formation of state tax services. In the current conditions, it is very important to create tax services that control the flow of taxes into the budget, especially in conditions of an acute state budget deficit. At the same time, we must not forget that one of the main items of government expenditure is the cost of social security.
The consequence of the redistribution of national income is the generated final income. This is the final stage of the movement of national income, which shows its use. At this stage, national income breaks down into savings fund And consumption fund. The accumulation fund is used to expand production, the consumption fund is used for personal consumption of production and production workers. non-production areas. If we take the volume of social production unchanged, then the entire net product is used for personal consumption and consists in its natural form of a diverse set of consumer goods and services. However, production is not characterized by a level simple reproduction, expanded reproduction is typical, i.e. expansion of production volume. This expansion is achieved by converting part of the profit into savings.
It should be noted that the source of accumulation is not only profit, but also a sinking fund that can be temporarily used, personal savings of workers accumulated by financial institutions. Significant resources for accumulation are formed in the process of state redistribution of national income, which is partially used for the state's own capital investments or to finance private investments.
reproduction total social product
Glossary
Depreciation- annual deductions showing the amount of capital consumed in the production process.
Gross National Product (GNP)- the total market value of all final goods and services produced during the year.
Reproduction- constantly renewing the production process.
Added value- the market price of the product minus the cost of consumed raw materials and materials purchased from suppliers.
Indirect business taxes- These are general sales taxes, excise taxes, property taxes, license fees and customs duties.
Final product- part of the total product intended to replace the means of labor and ensure personal consumption and expand social wealth.
National income- part of the total product in which the newly created value is embodied.
Simple reproduction- constant resumption of production on an unchanged scale.
Intermediate product- part of the total product that is consumed in the production process this year.
Expanded reproduction- constant resumption of the production process on an increasing scale.
Total social product- the amount of material wealth created over a certain period of time.
The economic growth- this is a long-term trend in the development of the national economy, in which the real volume of production increases, corresponding to the level of full employment.
Compensation fund- part of the total product, which embodies the old value, which goes to replace the means of production in the first and second divisions of social production.
Net National Product (NNP)- represents GNP adjusted by the amount of depreciation or capital consumed in the course of production.
