Taxes and fees- these are mandatory payments collected from legal entities and individuals for the purpose of financial security activities of the state and municipalities. Taxes are gratuitous payments. Fees, unlike taxes, imply the performance of legally significant actions by state or municipal bodies, such as the granting of certain rights or the issuance of permits (licenses). Tax Code Russian Federation the types of taxes and fees are determined, as well as. All taxes and fees listed below are established by the Tax Code of the Russian Federation and can be canceled by it.

Federal taxes and fees

Federal taxes and fees are required to be paid throughout the Russian Federation. Selected species federal taxes may be canceled when using special tax regimes.

This taxation system is applied to certain types of activities: household services, road transport services, retail, catering, etc. The tax base for calculating the amount of single tax is the amount of imputed income, calculated as the product basic yield, calculated for the tax period, and the value of the physical indicator characterizing this type activities.

Taxation system for the implementation of production sharing agreements establishes a special tax regime applied when implementing agreements that are concluded in accordance with the Federal Law “On Production Sharing Agreements”. Taxpayers and payers of fees paid when applying this regime are recognized as organizations that are investors investing their own, borrowed or borrowed funds, property or property rights in the search, exploration and production of mineral raw materials, and are users of subsoil under the terms of a production sharing agreement.

Introduction

1. Federal taxes and fees

1.1 general characteristics major federal taxes

1.2 Value added tax

1.3. Excise taxes

1.4 Personal income tax

1.5 Unified social tax

1.6 Corporate income tax

1.7 Others federal taxes

2. The importance of federal taxes for the federal budget and immediate prospects

Conclusion

It is obvious that any state needs funds to perform its functions Money. It is also obvious that the source of these financial resources there can only be funds that the government collects from its “subjects” in the form of individuals and legal entities.

These mandatory fees, carried out by the state on the basis of state legislation, are taxes. It is in this way that taxes express the obligation of all legal entities and individuals receiving income to participate in the formation of state financial resources. Therefore, taxes are the most important element of the state’s financial policy in modern conditions.

Taxes arose along with commodity production, the division of society into classes and the emergence of a state that required funds to maintain the army, courts, officials and other needs.

Withdrawal by the state for its own benefit of a certain part of the gross domestic product in the form of mandatory contribution and that is the essence of tax.

Economic development directly depends on the quality of its tax system, from its ability to provide the economic growth and financial stability.

The main legal act regulating relations in the field of taxation is the Tax Code of the Russian Federation.

Goal of the work consists of studying the concept and system of federal taxes and fees.

Based on the goal, the following can be distinguished: tasks:- study of the essence of taxes and fees; consideration of all federal taxes of the Russian Federation.

Subject of research are taxes and fees.

Object of study is the Russian tax system.

1. Federal taxes and fees

1.1 General characteristics of the main federal taxes

Tax law The Russian Federation is built on the principle of unity of the state’s financial policy, which manifests itself, in particular, in the establishment of a closed list of taxes applicable throughout its territory. The Tax Code of the Russian Federation establishes three levels of the tax system: federal, constituent entities of the Russian Federation and local. The assignment of each type of tax to one level or another is based on the scope of functions and powers, the implementation of which is entrusted to the state as a whole, constituent entities of the Russian Federation or municipalities. It should be noted that regardless of the assignment of taxes to a certain level budget system, the relevant legislative (representative) bodies can make decisions on specific tax issues only within their competence.

The levels of the tax system do not coincide with the links of the budget system: if only federal taxes are credited to the federal budget, then regional and municipal budgets may receive deductions from federal or regional taxes, respectively.

Federal taxes are set federal laws and are subject to collection throughout the Russian Federation. Federal tax benefits are established only by federal laws, but representative (legislative) government bodies of constituent entities of the Russian Federation and local governments have the right to introduce additional benefits within the limits of the amounts credited to their budgets. By general rule federal tax rates are determined by the parliament of the Russian Federation - the Federal Assembly of the Russian Federation. However, tax rates for individual species natural resources, excise taxes on certain types of mineral raw materials and customs duties are established by the Government of the Russian Federation.

According to Art. 13 of the Tax Code of the Russian Federation, federal taxes and fees include: value added tax; excise taxes; personal income tax; unified social tax; corporate income tax; mineral extraction tax; water tax; fees for the use of objects of the animal world and for the use of objects of aquatic biological resources; National tax.

The above list shows that the structure mandatory payments The federal level includes all types of mandatory monetary withdrawals known to the Russian tax system. As you can see, in addition to the bulk of taxes at the federal level, there are:

Fees (contributions to state social off-budget funds; fee for the right to use wildlife and aquatic biological resources; customs duties; license fees);

Duties (state duty; customs duty).

1.2. Value added tax

Since 1992, one of the two main federal taxes in Russia has become value added tax (VAT). A tax is a form of withdrawal to the budget of part of the added value created at all stages of production and circulation and is defined as the difference between the cost of goods, works and services sold and the cost of material costs attributed to the costs of production and circulation. The procedure for calculating and collecting value added tax is regulated by Chapter. 21 Tax Code of the Russian Federation.

Payers of this tax are:

Organizations;

Individual entrepreneurs;

Persons recognized as VAT payers in connection with the movement of goods across the customs border of the Russian Federation.

The following are exempt from VAT: exported goods (work, services); passenger transport services; rent; some financial operations, patent-licensing operations, own-produced products of individual catering establishments, as well as those who serve social sphere; educational services; research and development work financed from the budget; services of cultural institutions; paid medical services etc. Organizations and individual entrepreneurs are not VAT payers if during three previous consecutive tax periods the amount of revenue from the sale of goods (works, services) of these organizations or individual entrepreneurs did not exceed 2 million rubles. Organizations and individual entrepreneurs are exempt from VAT for a period of 12 consecutive calendar months.

The following operations are recognized as the object of taxation: sales of goods (works, services) in the territory of the Russian Federation; transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for own needs, expenses for which are not deductible when calculating corporate income tax; carrying out construction and installation work for own consumption; import of goods into the customs territory of the Russian Federation.

For example, the following transactions are not subject to taxation: rental of office and residential premises foreign citizens or organizations accredited in the Russian Federation; sale of medical goods of domestic and foreign production according to the list approved in the Russian Federation; services for maintaining children in preschool institutions, classes with minor children in clubs and sections; sale of food products produced by canteens at educational and medical institutions, fully or partially financed from the budget, etc.

The object of VAT taxation is the sale of goods only in Russia.

The tax rates in question are expressed in percentage to the added value of a product (work or service) can be equal to 0%, 10% or 20%.

Taxation is applied at a rate of 0% on the sale of goods exported under the customs export regime; work directly related to the transportation of goods placed under the customs transit regime through the customs territory of the Russian Federation; services for the transportation of passengers and luggage; work performed directly in outer space; precious metals taxpayers who extract or produce them from scrap or waste; goods for official use by foreign diplomatic missions.

At a rate of 10% VAT is paid on the sale of food products (meat, milk, sugar, salt, vegetables, etc.); children's products; scientific book products, editorial and publishing services, as well as medicines and medical services. In all other cases, VAT is paid at a rate of 20%.

The legislation specifically stipulates the procedure and deadlines for paying VAT to the budget. The VAT payment period can be one calendar month or quarter. The tax is paid quarterly by those entities whose amount of revenue from the sale of goods (work, services) monthly for three months does not exceed 2 million rubles. Other entities pay tax monthly.

1.3 Excise taxes

Important view indirect taxes steel excise taxes are indirect taxes included in the price of goods and paid by the buyer (consumer). As a rule, excisable goods are goods produced exclusively by the state; products in greatest demand; scarce goods. General rules legal regulation excise taxes are established by Chapter 22 of the Tax Code of the Russian Federation.

Payers of excise taxes are enterprises and organizations producing and selling excisable goods. Excise goods are alcoholic beverages, tobacco products, cars, jewelry made of gold, platinum, silver, oil, gas and some types of minerals.

The procedure for calculating and paying tax is determined by the Tax Code of the Russian Federation (Part Two, Chapter 22). Excise goods are: alcoholic beverages, tobacco, jewelry, cars and motorcycles, motor gasoline, diesel fuel, etc.

Operates throughout the country different taxes. One of them includes federal ones, which are considered socially significant. They are part of the three-tier system of the Russian Federation, which also includes regional and local fees. To check the presence of debt there is the official website of the Tax Service. What taxes are federal?

and fees

There is a difference between taxes and fees. The former are paid free of charge, and the latter for the provision of any service by the state. This is regulated by the Tax Code and the Constitution of the Russian Federation.

Each type of collection has a circle of payers. These include legal entities, individuals, and private entrepreneurs. The legislation describes which persons pay taxes.

If they are paid into the country's budget, then the federal ones have slightly different functions. There are payments that for organizations are divided into basic and indirect. The latter are not always paid for by the organization. For example, the seller creates declarations and submits them to a government agency, but the VAT on the goods is paid by the buyer.

Types of taxes

Federal taxes and fees include:

• excise taxes;
• income;
• unified social;
• at a profit;
• for mining;
• donation;
• water;
• for the use of animal objects;
• state duty.

Each type of payment is provided for a specific sector of life. It is the responsibility of citizens to pay necessary taxes. Federal taxes are paid throughout the country. Citizens are also provided with benefits that are set out in federal acts. is established by the Federal Assembly, but for some fees it is determined by the government of the Russian Federation. Tax legislation is based on financial policy countries.

Added value

Federal taxes include value added tax. There are also many other payments. To understand this system, it is necessary to consider in detail the features of each. Popular fees include VAT. According to it, not the entire price of the product is taxed, but only a part.

All enterprises pay VAT, which is regulated by the state. Moreover, the rate for them is the same for everyone. This protects against distortion of the demand structure.

Features of VAT

Compared to other types, this tax has the following features:

• indicated in company accounts separately from the cost of goods;
• the basis of taxation is the compensation system;
• the turnover does not take into account the amounts that the entrepreneur paid earlier;
• Only that part of the tax that corresponds to the cost added to the purchase price is paid to the budget.

Tax deductions

When paying VAT, you have the right to reduce payments by the amount established tax deductions. They apply to those payments that were provided to the payer after the purchase of goods. Federal taxes include the tax for transporting products through customs.

For payment, invoices are provided, which are provided by sellers when purchasing goods. Payments are mandatory for repayment, which is enshrined in law.

Excise tax

The federal tax includes the following tax: excise tax. Buyers pay for it with the purchase of any product or when ordering a service. It turns out that such fees exist in almost every industry.

Excise goods are those whose production is monopolized by the state. This applies to tobacco products, alcohol, cars, gasoline, diesel fuel, and precious jewelry. Excise duty is included on transport and public utilities. It is paid for by entrepreneurs, transporters of goods through customs, and companies.

State duty

Federal taxes include a tax - state duty. Its payment is required if a private person applies to the authorities to perform some actions of legal significance. This usually concerns the issuance of documents, copies, and duplicates. State duty is paid:

• defendants in arbitration courts;
• when contacting authorized entities for legally significant actions.

Income tax

Federal taxes include income tax. This concerns the percentage that is deducted from the payer’s profit. Profit is considered to be the part of income that includes the costs of purchasing resources.

This type of tax is considered direct. Its size is 20%. For calculation it is used tax return. Taxable period equals 1 year. It can be paid in advance payments.

Other taxes

TO mandatory fees refer These are payments deducted to Pension Fund RF. Now there is non-governmental organizations, providing medical, social insurance. Such taxes include payments that the employer makes for its employees.

There is a payment for it by individuals and organizations carrying out special water use, for which a percentage must be paid based on the law. This concerns the use of water areas for profit.

Mineral extraction tax is paid by those persons who use the subsoil of the earth to make a profit. Objects include all minerals located in the country. The payer independently calculates the tax base, which is calculated from the cost of the goods.

Federal taxes of the Russian Federation also include other fees. The entire system is organized competently, which is necessary for effectively attracting resources to the budget. All rules for calculation, payment, deadlines are present in the legislation.

Each type of payment is calculated for a certain period, and there is no universal term. calculates the fee independently, and must pay it after receiving the notification. If you paid more before, you will have to pay less next time. In case of delay, fines and penalties appear.

You can pay taxes in any way convenient ways. Now banks are doing this work, financial organizations. It is also possible to pay online using electronic systems. There will never be any claims against a citizen who repays payments on time.

Taxes are classified into the system according to different criteria. Their classification is a grouping according to certain characteristics and grounds. Tax payments classified by payment subjects. That is, for tax payers – legal entities and individuals. At the same time, there are general taxes both for legal entities and individuals.

Such taxes include land tax, road tax. They differ in the method of collection. This is how taxes are divided into direct and indirect. Income and property taxes are direct taxes.

Indirect taxes are taxes included in the form of a surcharge in the price of goods, services or tariffs. From a legal point of view, the responsibility for paying indirect taxes falls on the enterprise that produces goods or provides services, or a trading enterprise. But the enterprise itself is not actually a taxpayer, since it only includes an indirect tax in the cost of goods or services. And the actual payers of these taxes are you and me, that is, consumers of those same goods or services. The division of indirect taxes includes: value added tax, excise taxes, customs duties and others. Payments to extra-budgetary funds also apply to indirect taxes, but they are not included in the price, but in the cost of production.

The combination of direct and indirect taxes allows the state to make maximum use of the fiscal and incentive function of the tax. IN in this case are under tax influence material resources And work force, income - depending on the territorial level at which they are collected. The Law “On the Fundamentals of the Tax System” introduces a division of taxes into three types depending on their territorial level: federal (all-Russian), federal subjects and local taxes.

Let's look specifically at federal tax. Federal taxes include: bank income tax, value added tax, income tax from individuals, excise taxes on certain groups of goods, tax on income from insurance activities credited to road funds, tax on transactions with securities, income tax, taxes, tax on property transferred by inheritance. In addition to federal taxes, there are also federal payments. These include: state duty, customs duty, stamp duty, fees for using resources, etc.

A distinctive feature of federal taxes is: their mandatory establishment by the state legislative act, as well as their collection throughout the Russian Federation. They can be credited partly to the federal budget, partly to budgets of other levels (personal income tax, profit tax).

Federal taxes and fees are established by the Tax Code of the Russian Federation and are mandatory for payment throughout the Russian Federation.
Federal taxes and fees (Article 13 of the Tax Code of the Russian Federation):
– value added tax;
– excise taxes on certain types of goods (services) and certain types of mineral raw materials;
– tax on profit (income) of enterprises;
– tax on capital income;
– personal income tax;
– contributions to state social extra-budgetary funds;
- National tax;
– customs duties and customs fees;
– tax on subsoil use;
– tax on the reproduction of the mineral resource base;
– tax on additional income from hydrocarbon production;
– fee for the right to use fauna and aquatic biological resources;
– forest tax;
– water tax;
– environmental tax;
– federal licensing fees.

Tax legislation plays an important role in economic system Russian Federation, because the amount of funds that go to the State budget depends on its implementation.

What are federal taxes and fees?

IN Tax Code There are 3 types of taxation:

• federal;
• local;
• tax that subjects of the Russian Federation must pay.

Federal taxes are established only by the highest federal bodies and laws and are levied on the territory of the entire Russian Federation.

The definition of the concept of “federal taxes and fees” can be found in Article 12 of the Tax Code of the Russian Federation, namely in paragraph 2. If you follow the norms of this legislation, then taxes and fees become federal only if they are established directly by the Tax Code and are subject to mandatory payment throughout the country.

An exception to this rule may be only a few territories where special mode payment of duties. This case is regulated by special acts and regulations that stipulate the size and amount of necessary contributions to the country’s budget.

To change this rule, it is necessary to make changes directly to the Tax Code of the Russian Federation, and only the Government can do this. The fact that taxes and fees have federal status does not mean that all the funds collected will go directly to the central budget. Only a portion of this amount will go there. The remaining money will be directed to the needs of regional and local budgets.

Types, rates, objects of taxation of federal taxes

The Tax Code also specifies the types of federal taxes and fees:

Added value

Basically, most of the funds from it are transferred to the central budget. To calculate the amount of VAT, the difference between the number of fees and the funds that buyers are willing to spend on purchasing this product. This duty is imposed on all types of goods that are sold on the territory of the Russian Federation. In addition, the list of such goods includes those that were delivered or made specifically for a specific buyer. But there are also goods that are not subject to taxation. The entire list is given in Article 146 of the Tax Code. The tax base depends on the characteristics individual goods or services provided. The VAT rate ranges from 0 to 10 percent. Its value also differs depending on the type of goods or services.

For the income of individuals

Carried out by direct payment method. The fee is calculated depending on the percentage of all earnings of the citizen who pays taxes. By law, all individuals must pay it, but in some cases this may be paid by their employers, who act as legal entities. The object of taxation is total income individual. This group also includes the income that a citizen receives without being a resident of the country. To calculate the tax base, you need to take into account all income, without taking into account the methods of receiving it.

You can also take into account material benefit from some types of activities (if present). But the determination of the base must be carried out separately for each type of income, since they may have different rates. According to standard the tax base for personal income tax is 13 percent. But there are a number of conditions under which it can be increased. This aspect is described in more detail in Article 224 of the Tax Code.

At a profit

Accrued by enterprises and organizations. There are two types of such tax: the one that is levied on domestic enterprises, and the one that is paid by foreign companies operating on the territory of the Russian Federation. There are several cases where businesses may be exempt from paying the duty. No need to pay funds Federal budget those companies for which a simplified duty payment system applies, as well as foreign companies during the period of the Olympic Games or other international events on the territory of the Russian Federation. The object of taxation is the entire total profit of the enterprise for a specified period of time. In this case, the tax base is the entire amount of money earned by the company. The rate is about 20 percent.

For mining

Paid by those entrepreneurs who use the bowels of the earth to make a profit. All these companies in mandatory must receive a registration number. In this case, the objects become:

• those minerals that were withdrawn from the territory that the state allocated for development;
• if minerals were found as a result of waste processing at the enterprise;
• if the minerals were mined not on the territory of the Russian Federation, but which are under its jurisdiction.

This fee must be paid monthly by the 25th.

Water tax

is paid by both legal entities and individuals who use the country’s water resources in their activities. The objects of such a tax are water withdrawals from these objects or the use of their water areas. But timber rafting is not subject to this duty. The use of water to generate electricity is subject to taxation. Bets on this tax must be installed depending on the type of reservoir. They are calculated individually. The same approach applies to the tax base. This fee must be paid by the 20th of each month.

Tax for the use of aquatic biological resources

Payments are made by both legal entities and individuals. As in the previous case, the rate is determined individually. This fee must be paid at a time when obtaining permission to use water resources.

State duty is paid by all participants tax process, regardless of individual this, or the enterprise, if they become defendants in various kinds of courts. This fee is paid only once.

Excise taxes are collected from those organizations and enterprises that are engaged in the manufacture or trade of certain types of goods. This tax also applies to those goods that were imported into the territory of the Russian Federation from other states. Excise tax rates are calculated based on the type of product, since for each of them the law establishes different percentage. Paid every month.

Mechanism for calculating federal taxes and fees

Each type of federal tax has its own payers. Among them may be individual entrepreneurs, individuals or legal entities that conduct one or another activity in accordance with the laws of the Russian Federation. The legislation also provides for several types of taxpayers who pay only a specific type of duty.

To correctly determine the object of taxation, it is necessary to use the Tax Code of the Russian Federation. In most cases, its definition is associated with the process of selling services, products or other types of property. The Tax Code also regulates those types of activities that are exempt from taxation.

If the taxpayer has an object of taxation and is obliged to pay tax, then he needs to independently calculate the amount that must be paid to the budget. To do this, you need to determine the tax base, find the required rate in the Tax Code and calculate the tax amount. There are several types of tax payers who have benefits. When paying the fee, he must indicate this.

All rules for calculating federal taxes and fees are prescribed in the Tax Code of the Russian Federation.

Procedure for paying federal taxes and fees

In most cases, a certain period of time is allotted for calculating the duty, therefore there are some time frames for its payment. But here we should not talk about any standard deadlines that may suit any type of tax. Each individual case is described in detail in the Tax Code. There you need to look for the appropriate deadlines.

Not in all cases, the payer can independently determine for himself the time of payment of the duty. If the calculation lies on tax service, then the fee must be paid after receiving the relevant notification.

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