IN Russian Federation the following types of taxes and fees are established: federal taxes and fees, taxes and fees of constituent entities of the Russian Federation (regional taxes and fees) and local taxes and fees.
Federal taxes and fees established by the Tax Code of the Russian Federation and obligatory for payment throughout the Russian Federation are recognized.
Regional taxes and fees established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, put into effect in accordance with the Tax Code of the Russian Federation by the laws of the constituent entities of the Russian Federation and obligatory for payment in the territories of the corresponding constituent entities of the Russian Federation are recognized. When establishing a regional tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the following elements of taxation: tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and deadlines for paying the tax, as well as reporting forms for this regional tax. Other elements of taxation are established by the Tax Code of the Russian Federation. When establishing a regional tax, the legislative (representative) bodies of the constituent entities of the Russian Federation may also provide tax benefits and the reasons for their use by the taxpayer.
Local taxes and fees established by the Tax Code of the Russian Federation and normative legal acts of representative bodies of local self-government, put into effect in accordance with the Tax Code of the Russian Federation by normative legal acts of representative bodies of local self-government and obligatory for payment in the territories of the relevant ones are recognized municipalities. Local taxes and fees in the federal cities of Moscow and St. Petersburg are established and enforced by the laws of these constituent entities of the Russian Federation. When establishing a local tax, representative bodies of local self-government define the following elements of taxation in regulatory legal acts: tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and deadlines for paying the tax, as well as reporting forms for this local tax. Other elements of taxation are established by the Tax Code of the Russian Federation. When establishing a local tax, representative bodies of local self-government may also provide for tax benefits and grounds for their use by the taxpayer.
Regional or local taxes and (or) fees not provided for by the Tax Code of the Russian Federation cannot be established.
There are two types of taxes. The first type is taxes on income and property: income tax from citizens; corporate income tax; social security and fund tax wages And labor(so-called social taxes, social contributions); property taxes, including taxes on property, including land and other real estate; taxes on the transfer of profits and capital abroad, etc. They are levied on a specific individual or legal entity; they are called direct taxes.
The second type is taxes on goods and services: turnover tax, which in most developed countries has now been replaced by value added tax; excise taxes (taxes directly included in the price of a product or service); taxes on inheritance, real estate transactions and securities etc. These taxes are called indirect. They are partially or fully transferred to the price of the product or service.
Taxes perform three important functions:
- 1) financing government expenditures (fiscal function);
- 2) maintaining social balance by changing the ratio between the incomes of individual social groups in order to smooth out inequality between them (social function);
- 3) government regulation economy (regulatory function).
In all states, under all social formations, taxes primarily performed a fiscal function, i.e. provided financing for public expenses and, above all, state expenses. Over the past decades, social and regulatory functions have undergone significant development. Kravtsova G.F., Tsvetkov N.I., Ostrovskaya T.I. Basics economic theory(macroeconomics). Tutorial. Khabarovsk: Publishing house of the Far Eastern State Transport University.
Among general principles tax system the following can be distinguished:
- 1. Tax revenues form the necessary financial base for government operations in economic sphere, and the very structure, volumes and methods of tax withdrawals create the possibility of targeted influence on the part of the state on the pace and proportions of accumulation of social monetary and productive capital, allowing it to control practically the entire aggregate social demand.
- 2. In the movement of capital at different stages of its circulation and in various fields you can select tax collection points and create whole system taxation. Ermishin P.G. Fundamentals of economic theory (course of lectures). Khabarovsk, S 39
The Russian Federation has a three-tier taxation system. This means that some mandatory payments go to the local budget, while others go to a higher one in the hierarchy. Know which ones go in federal budget, which regional and local ones are necessary in order to comply with the procedure for their payment. Scroll federal taxes is established in accordance with the Tax Code (TC) of the Russian Federation.
What taxes are considered federal in 2019
Federal, regional and local taxes represent all levels of the taxation system of the Russian Federation. This means there is a list mandatory payments in favor of every level of government that taxpayers and tax agents need to know.
The supreme position is occupied federal system tax payments and fees. The main distinctive feature is that it is regulated exclusively by the Tax Code of the Russian Federation, established and abolished by it. The transfer of such payments is mandatory throughout the Russian Federation. Full amount transferred tax agent or the taxpayer, goes to the federal budget.
Clause 7 of Art. 12 of the Tax Code of the Russian Federation in 2019 established that any other transfers that are not provided for by the specified code cannot be entered into the federal list. The final list of federal taxes is established by numerous articles of the Tax Code of Russia and includes:
- personal income tax;
- income tax;
- for mining;
- water.
However, in addition to the above mandatory payments, there are other types of cash contributions to the federal budget, namely:
- National tax;
- excise taxes;
- fee for the use of fauna and water resources.
Payment procedure tax payments in the federal, constituent and local budgets establishes the obligation to indicate in the payment instructions from the KBK(code budget classification). This detail allows you to correctly attribute payment and distribute cash exactly in the budget for which they were intended. Thus, payment of mandatory transfers to the federal budget is carried out by indicating the correct BCC in the corresponding field of the payment order.
Regional and local taxes in 2019
Such taxes and fees exist in every subject of the Russian Federation, just as local taxes exist in a separate municipality. The list of types of mandatory payments is established not at the federal, but at the regional and local levels. They may change depending on the decisions of the relevant authorities operating at the level of constituent entities or municipalities. However, the Tax Code of the Russian Federation plays a decisive role in the formation and establishment of the procedure for payment of these taxes. Regional taxes include:- on the organization's property;
- on gambling business;
- transport.
The list of local tax payments in 2019 includes:
- land;
- on property individuals.
The same list includes a trade tax, the procedure for calculation and payment of which is established by Art. 411, 412 Tax Code of the Russian Federation. The amount of such payments is determined at the level of constituent entities of the Russian Federation and local. For example, the payment rate for the property of a legal entity is regulated by regional authorities, guided by the provisions of the Tax Code of the Russian Federation. The specified rate depends directly on the place of registration of the organization whose property is included in the taxable list.
Most regions of Russia establish payment obligations based on cadastral value property. However, the location to which payments for such property are transferred depends on its location. If the property in question is located at the registration address of the parent organization, then no questions arise. However, if these addresses do not coincide at the level of constituent entities of the Russian Federation, then transfers will be made to the budget of the subject in which the property is actually located.
One of the distinctive features is the absence of the right of local and regional authorities to inflate the rates specified in the Tax Code of the Russian Federation. They may be lower than the established ones, but not higher. This rule protects the rights of payers from arbitrariness and artificial inflation of various types of contributions to the state.
Procedure for paying taxes in 2019
Regardless of the type of tax payment, the law provides special order payment. It implies compliance with certain rules. When making payments to the relevant budgets, in addition to indicating the correct KBK transfers, it is necessary to take into account:
- the period for which the transfer takes place. It may vary, including monthly advance payments for some mandatory taxes, for example, on profit;
- compliance with deadlines for reporting and payment of the next amount. For example, income tax is transferred no later than the 28th day of each month following the quarter.
There are other important details for transferring tax payments. For example, income tax belongs to the federal group. Its rate under Article 284 of the Tax Code in 2019 is 20% in the standard case. However, the procedure for its payment implies that it is necessary to create two separate payment orders:
- the first - in the amount of 2% of the calculated amount of tax transfer from the organization's profit. Payment must be made to the federal budget;
- the second - in the amount of the remaining 18% of the total profit of the organization. Payment of this part of the profit tax is carried out to the budget of the constituent entity of the Russian Federation.
It follows that, despite being included in a different group, the majority of the tax on gross profit is transferred to the budget of the constituent entity of the Russian Federation. At the same time, the procedure for paying this mandatory transfer in 2019 by an organization that has separate division, should be installed as follows:
- 2% on general rule regardless of the location of the OP;
- 18% should be divided between the constituent entities of the Russian Federation in which the head unit and the separate one are located.
Thus, the taxpayer should know which transfers go to which budget level in 2019. Some of them, belonging to a specific group, are divided among several recipients. This is, for example, income tax. It can be correctly listed using the correctly indicated in payment order KBK.
Regional taxes and fees, according to the established procedure, must be sent to the address of the subject of the Russian Federation in which it is registered entity. However, there are special conditions for some of their types, which should be taken into account when reporting and calculating the actual size of the transfer.
Taxes in the Russian Federation are divided into several types. Each of them is important for building an effective budget system. What are the specifics of regional taxes? What type of fees form them? How significant are regional taxes from the point of view of the sustainability of the Russian budget system?
Classification of taxes and fees in the Russian Federation
Russian legislation establishes federal, regional and local taxes. The first include those that are obligatory for payment throughout the territory of the Russian Federation, unless other rules are contained in regulatory legal acts. Regional taxes are paid in specific subjects of the federation. They are introduced by the Tax Code of the Russian Federation, as well as by laws in the regions.
In the process of establishing regional taxes, the legislative structures of power in the constituent entities of the Russian Federation determine the rates, as well as the procedure for collecting fees - but on the condition that they are not established at the level of the provisions of the Tax Code. Among the powers of regional authorities is the establishment of various types of benefits for taxpayers, the determination of the grounds for them and the mechanisms for their application in practice.
Local taxes are established and abolished by the Tax Code of the Russian Federation, as well as by regulations of municipalities. They are obligatory for payment in the territory of cities, districts and other types of municipalities, unless alternative scenarios are provided for by federal legislation.
Federal, regional and local taxes are introduced and canceled by the Tax Code of the Russian Federation. Any fees that are not provided for by the Code cannot be established on the territory of Russia. Federal legislation Russia may envisage the introduction special regimes taxation.
Specifics of regional taxes
What types of fees form regional taxes? In accordance with Article 14 of the Tax Code of the Russian Federation, these include: tax on the property of enterprises, on the gambling business, as well as transport fees. Thus, regional taxes Russian legislation installs quite a bit.
For comparison, federal taxes include: VAT, excise taxes, personal income tax, corporate income tax, mineral extraction tax, state duties, water tax, as well as fees for the use of objects related to the animal world.
Let's study the regional taxes we indicated in more detail.
Enterprise property tax
The object of taxation within the framework of this fee is any property that is taken into account on the balance sheet of the enterprise as an object of fixed assets. These may also be assets that are transferred to the company for temporary disposal or, for example, trust management. The corresponding type of property tax is a regional tax, so it is paid by enterprises registered in a specific subject of the federation.
The company must make the necessary payments to the budget corresponding to its location. As for foreign enterprises, they must pay fees and advance payments in territorial terms regarding the registration of their representative offices with tax authorities.
The deadline for payment of the property tax by enterprises is determined legislative acts at the level of constituent entities of the Russian Federation. At the same time, enterprises must make the necessary advance payments in a timely manner, unless, of course, there are other provisions in regional legal acts.
Gambling tax
Gambling business in the legislation of the Russian Federation is usually understood as activities that are aimed at generating income from various types gambling, as well as betting. This includes organizing the operation of casinos, slot machine halls, and accepting bets on the results of sports competitions.
In 2009, norms appeared in the legislation of the Russian Federation according to which it became possible to conduct gambling only in the territory of special gambling zones, namely in the Altai and Krasnodar territories, Primorye, and also in the Kaliningrad region. Residents of these constituent entities of the Russian Federation began to pay the corresponding regional taxes in full. The year 2014 was characterized by fairly high activity of legislators in some areas tax policy, however, in terms of changing the structure of regional fees, the authorities have not established significant innovations.
Gambling business tax is paid by the 20th day of the month following the established one. tax period. The company must also provide declarations on this species collection These documents, as well as others of a similar type, must reflect indicators for the tax period.
Transport tax
Transport tax must be paid by citizens and organizations that dispose of the relevant type of property as private property. If we are talking about the payment of the tax by enterprises, then the companies must calculate the tax amounts independently. Regarding the obligations of individuals, the tax of the corresponding type is calculated by the Federal Tax Service. Enterprises must make advance payments for transport tax within the periods established by law. The deadline for paying the relevant fee is set by regional authorities. Payments must be made to the budget at the place of operation of the vehicles.
Regulatory regulation of fees in the regions
What legislative acts regulate regional taxes and fees? As we noted above, the authorities of the constituent entities of the Russian Federation may have powers related to the collection of appropriate payments.
But their activities may be limited by the criteria specified in the Tax Code. Another source of law related to tax policy in the regions is the Budget Code.
Do taxes remain in the regions?
Regional taxes, as we noted above, are represented in small quantities in Russia. However, at the disposal financial structures at the level government agencies subjects of the federation may have funds that significantly exceed the amount of fees established by law. How is this possible?
The fact is that a number of legislative sources at the federal level - the Tax and Budget Codes - contain provisions according to which taxes to the regional budget can come not only from revenues from enterprises that have paid the property tax, from gambling businesses and from the subjects of payment transport fees. Thus, Article 284 of the Tax Code of the Russian Federation contains provisions according to which the amount of income tax, which is calculated at a rate of 18%, must be credited specifically to the budget of the subject. Other standards for such deductions are reflected in the Book Code of the Russian Federation. Let's look at them.
Standards for contributions to the regional budget
Some provisions of the Budget Code are actually duplicated by a number of formulations of the Tax Code of the Russian Federation. Thus, the Tax Code states that regional taxes include a tax on the property of enterprises, on the gambling business and a transport tax. The Budget Code states that the amounts that the Federal Tax Service collects on appropriate grounds must be 100% transferred to the regional budget - in fact, the same thing, but in different wording.
Also at the disposal of financial structures at the level of authorities in the constituent entities of the federation are amounts that are calculated on the basis of a number of federal fees. For example, 70% of the personal income tax paid by residents of the subject should remain in the regional budget. As for taxes on personal income paid by foreigners for the use of a patent - this is also a federal tax - they 100% go to the treasury of the constituent entity of the Russian Federation.
The standard of 50% is established for excise taxes on alcohol and products that contain it. Regarding the agricultural tax, 30% of the amounts paid by residents of the subject goes to the regional budget. The amount of state duty is completely at the disposal of regional financial authorities. Mineral extraction tax remains 60% in the regions.
Specifics of local taxes
Regional and local taxes, in accordance with legal norms, are differentiated. However, legal acts provide for mechanisms that presuppose some correlation of procedures reflecting the collection and crediting of relevant financial flows to budgets at various levels.
On the one hand, there are only two local taxes in the Russian Federation: land tax and property tax for individuals. On the other hand, municipal budgets can be replenished not only by collecting payments on the specified grounds from payers, but also by a large number of other grounds. A scenario is quite possible in which regional and local taxes, when formally distinguished, will actually fall into the budget of the same level. Let's consider this specificity in more detail.
Deductions of regional taxes to local budgets
To begin with, it is useful to pay attention to Article 58 of the RF Budget Code. It says that the constituent entities of the Russian Federation have the authority to implement standards for financial contributions from federal and regional fees in favor of local budgets. At the same time, the activities of the authorities of the constituent entities may concern all types of municipalities: urban, rural settlements, districts, city districts, etc.
It is described in detail how regional taxes and fees should fall into the local budget in Chapters 8 and 9 of the Budget Code of the Russian Federation. There is also a possible scenario in which financial resources, formed at the level of local budgets, will, on the contrary, be transferred to higher financial systems. However, it is considered by many experts as promising. Its practical implementation depends on how the system of municipal government in the Russian Federation will develop, and how ready cities and districts will be to become sources of financial flows into the systems of distribution of monetary resources at higher levels.
Unity of the budget system
Local budgets, like regional ones, also receive significant deductions within the established standards from payments for federal taxes. And this is one of the signs of the unity of the Russian state system cash flow management. A three-level model of interaction between different budgets is being built. Local payments remain entirely within the municipalities. Those taxes that are classified as federal and regional can also be largely returned to the budget of the city or district. In turn, fees that are collected in accordance with the competence of the authorities of the constituent entities of the Russian Federation are fully transferred to the level regional budget. Financial system region can be supplemented by deductions from payments of federal taxes, and in the future - also from local fees.
How significant are regional taxes?
Many constituent entities of the Russian Federation count, first of all, on financial flows, formed from federal fees, and in some cases - from subsidies. Regional taxes of the Russian Federation occupy a significant but relatively small share of budget revenues. However, taking into account the deep mutual integration of budget systems at different levels, the region may actually have significant amounts of financial resources at its disposal.
Regional taxes include only three types of fees. But the legislation of the Russian Federation enshrines the principle of the unity of the budget system. That is, at this stage of development of the Russian economy, federal and regional taxes have such dissimilar proportions to a greater extent so that the political center has the opportunity to accumulate financial flows and ensure the balanced development of budgets at all levels, including through subsidies. Economic Opportunities of different subjects of the Russian Federation are sometimes completely incomparable. And therefore, those entities that are more solvent direct financial liquidity to the budget through federal taxes, on the basis of which subsidies and other methods of supporting economically lagging entities and municipalities can be formed.
The role of regional fees is to ensure the proper level of stability of the Russian budget system. At this stage economic development Russian Federation, it is very significant, despite the fact that the corresponding payments do not have the most noticeable share in budget revenues. But it is quite possible that the legislator will gradually modernize approaches to organizing tax policy, and then regional fees will acquire noticeably greater weight in terms of formation cash flows at the level of federal subjects. And then their role will be even more significant.
Types of taxes. · federal, regional, local;
Taxes are divided into:
· direct and indirect;
· federal, regional, local;
· taxes from individuals and legal entities.
According to the methods of collection, taxes are distinguished between direct and indirect. Direct taxes include income and property taxes (income and property taxes), and indirect taxes include taxes on circulation and consumption. Payer direct tax is the owner of the property and the recipient of the income; The payer of the indirect tax is the consumer of the product, to whom the tax is transferred through an increase in price.
The effectiveness of direct taxes depends on the ability of citizens and enterprises to make certain designated payments in accordance with the amount of income, available property, etc.
Indirect taxes are a different matter. In this case, money is taken into the treasury from the population in a different way: producers of goods and traders are taxed, this tax is included in the price of manufactured and sold products and, thus, the tax burden (the amount tax amount levied on the taxpayer) are borne by those who purchase these goods.
Direct taxes depend on the personal performance of citizens and are focused on things, not persons. They are levied on producers, traders, and transport owners, but in the end, these taxes are paid by citizens who buy goods and use services.
The Tax Code of the Russian Federation divides taxes into federal, regional and local.
Federal taxes and fees established by this Code and obligatory for payment throughout the territory of the Russian Federation are recognized. Currently, federal taxes include the following:
1. value added tax;
2. excise taxes on individual species goods (services) and certain types of mineral raw materials;
3. tax on profit (income) of organizations;
4. tax on capital income;
5. personal income tax;
6. contributions to social funds;
7. state duty;
8. customs duties and customs fees;
9. tax on subsoil use;
10. tax on the reproduction of the mineral resource base;
11. tax on additional income from hydrocarbon production;
12. fee for the right to use wildlife and aquatic biological resources;
13. forest tax;
14. water tax;
15. environmental tax;
16. Federal licensing fees.
Regional taxes– taxes and fees established Tax Code(TC) of the Russian Federation and the laws of the constituent entities of the Russian Federation and mandatory for payment in the territories of the corresponding constituent entities of the Russian Federation. These taxes include:
1. tax on property of organizations;
2. real estate tax;
3. road tax;
4. transport tax;
5. sales tax;
6. gambling tax;
7. regional license fees.
Local taxes and fees are those established by the Tax Code of the Russian Federation and obligatory for payment in the territories of the relevant municipalities. These include the following taxes:
1. land tax;
2. property tax for individuals;
4. inheritance or gift tax;
5. local license fees.
Despite a large number of taxes, and other obligatory payments, the most significant part in the income of budgets of all levels is income tax, VAT, excise taxes, user fees natural resources and personal income tax. They account for over 4/5 of all tax revenue consolidated budget.
Let's take a closer look at some types of taxes:
Income tax. The profit of a Russian enterprise is equal to income reduced by the amount of production costs.
The tax rate credited to the federal budget was reduced from 11% to 7.5%. The tax rate at which the tax rate to be credited to the budgets of the constituent entities of the Russian Federation is calculated is set at 14.5%. The legislative body of the constituent entities of the Federation has granted the right to reduce individual categories taxpayers tax rate, but not lower than 10.5%. A fixed tax rate of 2% is also being introduced, at which the amount of tax to be credited to local budgets is calculated.
Value added tax. Value added includes mainly wages and profits and is practically calculated as the difference between the cost finished products, goods and the cost of raw materials, materials, semi-finished products used for their production. In addition, the added value includes depreciation and some other elements. Thus, the tax is on added value created at all stages of production and defined as the difference between the cost of goods sold, works, production and distribution services and the cost of material costs charged to costs.
Taxpayers are:
· organizations;
· persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.
The tax base for this tax is Gross value at each stage of the movement of goods from production to the final consumer, i.e. only part of the value of goods, new, increasing at the next stage of the passage of the goods. Hence, the objects of taxation are turnover from the sale of goods on the territory of the Russian Federation, including those for production and technical purposes, both self-produced and purchased externally, as well as work performed and services provided.
Excise taxes are indirect tax included in the price of the product and is paid by the buyer. Such goods subject to excise taxes include: wine and vodka products, ethyl alcohol from food raw materials, beer, tobacco products, cars, trucks, jewelry, diamonds, crystal products, carpets and rugs, fur products, as well as clothing made of genuine leather.
Income tax from individuals is one of the main types of direct taxes and is levied on citizens’ income in the amount of 13%.
Unified social tax(contribution) (UNS) is credited to state off-budget funds – Pension Fund RF, Foundation social insurance, mandatory funds health insurance Russian Federation - with the aim of mobilizing funds to realize the right of citizens to state pension and social security and medical care.
INTEGRATION(from Latin integer - whole) - union economic entities, deepening their interaction, developing connections between them. Economic integration takes place both at the level of national economies of entire countries, and between enterprises, firms, companies, and corporations. Economic integration is manifested in the expansion and deepening of production and technological ties, the sharing of resources, the pooling of capital, and the creation of favorable conditions for each other to implement economic activity, removing mutual barriers.
VERTICAL INTEGRATION- production and organizational association, merger, cooperation, interaction of enterprises connected by common participation in the production, sale, consumption of a single final product: suppliers of materials, manufacturers of components and parts, assemblers of the final product, sellers and consumers of the final product.
HORIZONTAL INTEGRATION- merging enterprises, establishing close interaction between them “horizontally”, taking into account joint activities enterprises producing homogeneous products and using similar technologies.
DISCRIMINATION(from Latin discriminatio - differentiation) - infringement or deprivation of the rights of some economic entities (states, enterprises, citizens) in comparison with others without legal grounds. Economic discrimination leads to the fact that the discriminated subject finds himself in a disadvantageous position. Discrimination against the state can cause retaliatory measures on its part against the offender
OLIGOPOLY- the situation on market(market structure) when there are a small number of sellers products (firms). Its peculiarity is that here each of the competing firms is able to influence price products offered by other companies, and therefore at their level costs.
Federal taxes and fees include:
1) value added tax;
2) excise taxes;
3) personal income tax;
4) corporate income tax;
5) mineral extraction tax;
6) water tax;
7) fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;
8) National tax.
Regional taxes include:
1) corporate property tax;
2) gambling tax;
3) transport tax.
Local taxes and fees include:
1) land tax;
2) personal property tax;
3) trade fee.
GENERAL CONDITIONS FOR ESTABLISHING TAXES AND FEES IN THE RF
A tax is considered established only when the taxpayers and elements of taxation are precisely defined, namely:
1) object of taxation;
2) tax base;
3) tax period;
4) tax rate;
5) the procedure for calculating tax;
6) procedure and deadlines for tax payment.
If necessary, when establishing a tax, the act of legislation on taxes and fees may also provide for tax benefits and the grounds for their use by the taxpayer.
According to the provisions of Art. 17 of the Tax Code of the Russian Federation, when establishing fees, their payers and elements of taxation in relation to specific fees are determined.
The establishment of a tax means the adoption of a legislative act for the purpose of assigning a name to a tax, classifying it as federal, regional or local and determining the taxpayer and the main elements of taxation.
Federal taxes are established exclusively by the provisions of the Tax Code of the Russian Federation; lower bodies of representative power cannot change a single element of the federal tax.
Regional taxes are established by the Tax Code of the Russian Federation, but the legislation of the constituent entities of the Russian Federation may change tax rates, the procedure and terms of payment, within the limits specified in the Tax Code of the Russian Federation, as well as the additional benefits provided and their main application. Benefits are not among the main elements; they may not be established at all.
Local taxes are established by the Tax Code of the Russian Federation, but acts of representative bodies of municipalities may change the rates, procedure and terms of payment.
To introduce a tax (fee) means to adopt a legislative act of the appropriate level for the purpose of collecting a tax.
The tax base is a cost, physical or other characteristic of the object of taxation. The tax rate represents the amount of tax charges per unit of measurement of the tax base. The tax base and the procedure for its determination, as well as tax rates for federal taxes and the amount of fees for federal taxes are established by the Tax Code of the Russian Federation.
The tax base and the procedure for determining it for regional and local taxes are established by the Tax Code of the Russian Federation. Tax rates for regional and local taxes are established accordingly by the laws of the constituent entities of the Russian Federation, regulatory legal acts of representative bodies of municipalities within the limits established by the Tax Code of the Russian Federation (Article 53 of the Tax Code of the Russian Federation).
A tax period is understood as a calendar year or another period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. A tax period may consist of one or more reporting periods (Article 55 of the Tax Code of the Russian Federation).