Federal taxes and fees of the Russian Federation. Property tax regional or federal

All citizens Russian Federation Those who have reached the age of majority are required to pay taxes, so many will be interested in knowing what taxes and to what budget they need to pay. Types of taxes, as well as special tax regimes are established Tax Code RF. Taxes are federal, regional and local; they are divided into direct and indirect.

Federal taxes

Let's consider, in federal budget what taxes are paid. Federal taxes are:

VAT (value added tax) is part of the added value collected by the state at all stages of production and marketing of products, works and services as they are sold.
Excise tax is a tax levied on consumer goods (tobacco, alcohol, etc.) purchased within the country.
Personal income tax (personal income tax) is a tax collected by the state from the income of citizens.
Income tax is paid by all legal entities registered in the Russian Federation.
Mineral extraction tax is collected by the state from legal entities or individual entrepreneurs who are subsoil users.
Water tax is paid by organizations and individual entrepreneurs who use water resources in their activities.
Fee for the use of wildlife - levied on organizations and individual entrepreneurs using in their activities different kinds animals.
A fee for the use of water resources is collected by the state from commercial structures engaged in industrial fishing.
State duty is a monetary fee that citizens pay for the implementation of authorized bodies certain functions and actions, to the extent provided by law.

Regional taxes

In this paragraph we will look at which budgets taxes are paid to, in addition to the federal one. Regional taxes are:

Transport tax;
Tax on gambling business;
Organizational property tax.

Regional authorities, with the consent of the federal authorities, can make or introduce changes to them. Local governments of cities and districts may introduce local taxes, which do not contradict federal tax legislation and after their approval by the federal authorities.

Local taxes

This type of taxes includes:

Land tax;
Property tax for individuals.

It often happens that the federal authorities transfer part of the fees of some federal taxes local and regional authorities, having previously agreed percentage. Then the legal entity pays one part of the tax to the federal budget, and the other to the regional or local budget.

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Tax classification: federal and regional

The government of the country has established tax duties, which are paid to the state budget. The Tax Code establishes a tax system that consists of three parts:

Federal level.
Regional level.
Local.

Federal taxes are specified in the tax code; they can be changed by tax authorities. All taxpayers are required to pay duties, fees, and contributions. Other taxes, such as regional taxes, are payable in regional budget and apply to all subjects of the Russian Federation. The government of the country has vested regional authorities with the authority to introduce or cancel tax rates and change them.

Local taxes are regulated by acts at the Federal level, and local authorities can also introduce or abolish taxes and fees.

Let's figure out what applies to regional taxes and who the payer is.

Who pays regional taxes?

All taxpayers who carry out business activities in the territory of the subject are required to pay these taxes. Regional taxes include the following types of taxes:

Enterprise property tax.
Transport tax.
Gambling business (for some entities).

Regional authorities are empowered to determine tax rates, the procedure and deadline for paying tax, as well as benefits. But the main elements of the rates are determined by the tax authority of the Center.

For some commercial structures, special tax regimes have been developed, but this does not relieve them of responsibility for paying taxes at any level.

Payment of taxes to the regional treasury does not depend on the tax regime; the only thing that will differ is the tax rate.

The phrase was repeatedly uttered: “Pay your taxes and live in peace.” This means that if you pay the fee on time, your organization will not be bothered by the tax authority with demands to pay fines and penalties.

Let's figure out how regional and local taxes differ.

What is the difference between taxes

To specifically understand which budget taxes go to and which ones, let’s create a table of federal, regional and local taxes.

The table shows that taxes are paid not only commercial organizations, but also individuals. So what are regional taxes and fees? They are established in accordance with the Russian Tax Code, and all constituent entities of the Russian Federation pay them.

It was listed above what taxes in the regions are paid by legal entities and individuals. If you have a vehicle, then this tax is paid by all citizens of the subject.

Many businessmen and ordinary people may be wondering: is personal income tax a federal or regional tax?

Personal income tax and VAT what taxes?

Income tax is paid by all working citizens of the country, and this tax is federal, it is stated in the Tax Code (Article 13). The exception is Foreign citizens working on a patent. Taxes on them remain in the region.

Article 56 of the Tax Code states that 85 percent of all income from income tax remains in the regional budget, the rest is distributed between districts, towns, and municipal areas.

So, we can say that regional taxes and fees include not only the tax on transport and property of organizations, but also part of the personal income tax.

You can also ask the question: is VAT a federal tax or a regional one? Value added tax is that part of the duty that is included in the cost of a product or service; this tax is federal. All merchants and organizations are required to pay this tax in a timely manner.

Results

The list of taxes that are paid to the federal budget can be seen in the articles of tax legislation. Among them are such large ones as income tax, VAT, and excise taxes. All this significantly replenishes the country’s budget.

The regional budget is significantly replenished if there are jobs in the region, factories and factories are functioning, and agriculture is developing.

For the region, this will mean growth both for the subject itself and the standard of living of the working population. The more working citizens engaged in business, the more taxes and contributions are paid, and, accordingly, the budget is replenished.

saldovka.com

What tax is paid to which budget in the country?

Tax law;

In accordance with current legislation Russia, taxes in the country are divided into three main categories:

federal, having a national character;
regional, which include taxes and fees within the constituent entities of the federation, republics that are part of the Russian Federation;
local, which establish authorities at the municipal level, while acting within the framework current legislation of the Russian Federation, as well as acts of the constituent entities of the federation.

Read also: What taxes are paid when donating real estate to a relative?

Federal taxes

As can be understood from the definition itself, federal taxes are types of payments that are levied throughout Russia. The most well-known and effective in replenishing the state treasury are the following types of taxes and fees:

personal income tax, the name of which speaks for itself;
value added tax, which is paid by the end buyer when purchasing products in retail networks;
a single social tax, which is a means of replenishing basic federal funds, including social insurance, health insurance etc;
excise taxes or additional taxes on certain types of goods, in particular tobacco products and alcohol. It, like value added tax, is covered by the end buyer;
mineral extraction tax, paid by entities involved in the exploitation of natural resources;
income tax, enterprises and organizations, the essence of which is clear from the name;
water tax, implying payments for the exploitation of water resources;
various types of duties.

The above list lists only the main types of federal taxes; in reality, there are many more of them, however, some of them are narrowly targeted.

All of the above taxes are credited to the federal budget of the Russian Federation and are payable by all subjects, as well as citizens in the territory of Russia. They are distributed according to priority areas government funding, in particular, medicine and healthcare, defense and the military-industrial complex, social programs, culture and sports, capital construction and many others.

Regional taxes

Regional, or, as they are also called, republican taxes, are also subject to mandatory payment, but on the territory of the constituent entities of the federation where they operate, however, all legal relations in in this case regulated by national and local legislation. In particular, they are established by the laws of the Russian Federation, and the specific rates of such taxes are regulated by republican authorities. Regional taxes include the following types of payments:

property tax of organizations and enterprises, the amount after payment of which is proportionally credited to the budget of the subject of the federation and the budgets of more lower levels, up to urban;
transport tax;
gambling tax;
forest tax.

Read also: How to write an application for tax deduction per child

There are also regional taxes and fees that are introduced by the authorities of the constituent entities of the federation, for example, republican fees for use natural resources, taking into account the specifics of individual regions.

Local taxes and fees

In Russia, there are 22 types of various local taxes and fees, while only three of them are established by federal legislation. These include property tax for individuals, registration fee for individual entrepreneurs and land tax.

Besides specified taxes and fees, some local obligatory payments are of a specific nature, for example, resort fees. There are also fees such as a tax on dog owners, on the resale of cars, computer equipment and components, fees for parking vehicles, for filming and video filming, for the right to use local symbols, for participation in races at hippodromes, and so on. All specified payments are received in local budgets.

Like regional taxes, local fees are established based on regulations federal legislation, and specific payment rates are regulated by local authorities. Control over their completeness and timely payment, as in the case of other types of taxes, is assigned to departments tax service.

It is worth remembering that in all cases, the taxpayer bears responsibility for the adequacy of calculations and timely payment of payments. In this case, priority is given to federal taxes, which constitute a significant part of the total burden on business entities, enterprises and organizations. In second place in priority are local taxes on income, after which other types of payments are calculated and paid.

Introduction……………………………………………………………………………….

1. The concept of regional and local taxes……………………………….

2. Powers of authorities in the field of regional and local

taxes………………………………………………………………………………………

3. Features of the application of rates and benefits………………………………...

Conclusion…………………………………………………………………….

Bibliography……………………………………………

Introduction

The system of taxes and fees of the Russian Federation is a set of taxes and fees, grouped in a certain way and interconnected with each other, the collection of which is provided for by Russian tax legislation. The system of taxes and fees of the Russian Federation consists of three types of taxes and fees:

Federal taxes and fees;

Regional taxes and fees;

Local taxes and fees.

The main difference between these types of taxes and fees is not in the budgets to which they are credited, but in the territory in which they are introduced and collected. The list of federal, regional and local taxes is contained in Articles 13, 14 and 15 of the first part of the Tax Code of the Russian Federation.

One of the most important tools for implementing economic policy states have always had and continue to have taxes. This was especially evident during the period of transition from command-administrative management methods to market relations, when, in conditions of narrowed opportunities for the state to influence economic processes taxes become a real lever government regulation economy. In connection with the abolition of most regional and local taxes, the issue of additional financing of regional and local budgets becomes relevant, due to the fact that the share of regional and local taxes is too small for the regions to function independently using these funds.

The object of the control work is local and regional taxes.

The purpose of the work is to: show the features of the establishment and implementation of regional and local taxes, give a general description of regional and local taxes, determine the procedure for their establishment and implementation. And also study the powers of the relevant authorities in the field of regional and local taxes, elements of regional and local taxes, features of the application of rates and benefits.

The concept of regional and local taxes

Tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of what they have by right of ownership, economic management or operational management Money, in order to financial security activities of the state and (or) municipalities.

The totality of taxes, fees, duties and other payments (taxes) collected in the state, as well as the forms and methods of their construction, forms the tax system. The objects of taxation are: income (profit); the cost of certain goods; certain types of activities of taxpayers; operations with securities; use of natural resources; property of legal entities and individuals; transfer of property; added value of goods and services produced and other objects established legislative acts.

The following types of taxes and fees are established in the Russian Federation: federal taxes and fees, taxes and fees of the constituent entities of the Russian Federation (regional taxes and fees) and local taxes and fees.

Federal taxes and fees are those established by the Tax Code of the Russian Federation and obligatory for payment throughout the Russian Federation.

Regional taxes and fees are those 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. When installed 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 are those established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government, put into effect in accordance with the Tax Code of the Russian Federation, regulatory legal acts of representative bodies of local self-government and mandatory for payment in the territories of the relevant municipalities. Local taxes and fees in cities of federal significance are established and enforced by the laws of the specified constituent entities of the Russian Federation. When establishing a local tax by representative bodies of local self-government in regulatory legal acts the following elements of taxation are determined: 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. 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 taxes and fees are the most subject to dynamics, since they depend on regulations adopted by the authorities of the constituent entities of the Russian Federation. The ability of regions to independently set rates and differentiate them according to these taxes, introduce benefits, and regulate the procedure for paying advance payments plays a significant role in the formation of the budget of a constituent entity of the Russian Federation, the formation investment attractiveness region and its economic development. Regional taxes are one of the sources of generating revenue for the budgets of the constituent entities of the Russian Federation. This is carried out in accordance with the legislation of the Russian Federation, in particular in accordance with the Constitution of the Russian Federation, as the main law of the country, in accordance with the norms of the Tax Code of the Russian Federation (TC RF), the Budget Code of the Russian Federation, as well as in accordance with the laws of the constituent entities of the Russian Federation on taxes and other legislative acts. Economic basis activities of public authorities of a constituent entity of the Russian Federation consist of regional property, funds of the regional budget and territorial state off-budget funds, as well as the property rights of the subject. The Budget Code of the Russian Federation clearly defines the list of taxes and their share of contributions to regional budgets.

Regional taxes include

1) tax on property of organizations;

2) gambling tax;

3) transport tax.

Let's look at the main points of each of the regional taxes in more detail.

Transport tax is one of the regional taxes and is established by the Tax Code and the laws of the constituent entities of the Russian Federation “On Transport Tax”. The legislative bodies of each region of the Russian Federation independently determine the rate transport tax within the limits established by the Tax Code, and also establish the procedure and terms for its payment. The tax rates specified in the section “Regional Taxes” of the Tax Code to the article of Chapter 28 “Transport Tax” can be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than ten times. Payers of transport tax are persons on whom vehicles are registered, recognized as an object of taxation in accordance with Article 358 of the Tax Code. The objects of taxation of transport tax are: cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed) ships) and other water and air vehicles (hereinafter in this chapter - vehicles), registered in the prescribed manner in accordance with the legislation of the Russian Federation.

When establishing a property tax for organizations, constituent entities of the Russian Federation may provide for tax benefits and the grounds for their use by taxpayers. Taxpayers are organizations that have property recognized as an object of taxation in accordance with Article 374 of the Tax Code. For the purposes of this chapter foreign organizations keep records of taxable objects in the manner established in the Russian Federation for maintaining accounting. The tax base of this region line tax is defined as average annual cost property recognized as an object of taxation. When determining tax base property recognized as an object of taxation is accounted for at its residual value, formed in accordance with the established accounting procedure approved in accounting policy organizations. The tax period is a calendar year. The list of organizations exempt from taxation is quite wide. It can be found in any regional law.

Gambling tax. Taxpayers of this regional tax are organizations or individual entrepreneurs who conduct business activities in the gambling business. The objects of taxation are: gaming table, slot machine, betting cash desk, bookmaker office cash desk. Each taxable object is subject to registration with the tax authority at the place of installation of this taxable object no later than two days before the installation date. Registration is carried out by the tax authority based on the taxpayer’s application. The tax period for gambling tax is a calendar month.

The list and standards of contributions to regional budgets may change at the federal level depending on the ongoing economic and tax policy state, from its goals and methods. When considering the norms of legislation, it should be noted that it is of fundamental importance for all branches of legislation and legal institutions, tax relations has constitutional legislation. Article 57 of the Constitution of the Russian Federation contains a provision according to which everyone is obliged to pay legally established taxes and fees. This norm is the starting point for the formation of principles and mechanisms for the legal regulation of tax relations. The main document establishing and regulating the Russian tax system, taxation, and tax calculation methods is the Tax Code.

Characteristic features of local taxation are:

Variety of tax payments.

The predominance of direct taxes in local taxation.

No restrictions on local taxes.

Payers of local taxes and fees are both legal entities and individuals.

Low share of revenues from local taxes and fees to local budgets.

Land tax ensures a stable flow of funds to local budgets. Payer of land tax and rent is an enterprise and citizens of the Russian Federation, foreign citizens and stateless persons who have been granted land for ownership, possession, use or lease on the territory of Russia. Land tax is levied on an annual basis on the taxable area. If land plot is in use by several legal entities, then the tax for each part is calculated separately.

The property tax of citizens includes payment for buildings, premises, structures and vehicles of individuals; the tax on buildings, premises and structures is paid by citizens at the rate of their inventory value, and vehicle tax is levied depending on the engine power based on the information provided in tax authorities organizations carrying out registration Vehicle.

The trade fee is established in relation to the implementation trading activities at trading sites. The levy period is a quarter. Payers of the fee are organizations and individual entrepreneurs carrying out types of entrepreneurial activity on the territory of a municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol), in respect of which the specified fee is established by the regulatory legal act of this municipal entity (laws of the federal cities of Moscow, St. Petersburg and Sevastopol).

Taxes and fees- these are mandatory payments collected from legal entities and individuals for the purpose of financial support for the 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). The Tax Code of the Russian Federation defines the types of taxes and fees, 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. Certain types of federal taxes can be canceled using special tax regimes.

This tax system is used for individual species 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 taxable period, and the value of the physical indicator characterizing this type activities.

Taxation system for the implementation of production sharing agreements installs a special tax regime, applied in the execution of agreements that are concluded in accordance with 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.

Regional taxes are fees and tax deductions that replenish the regional budget. Depending on what level of treasury the funds are credited to, all tax collections are divided into three groups: local, regional and federal. In this article we will tell you which taxes are classified as regional taxes.

General characteristics of regional taxes

The key feature that characterizes this taxation group is the budget level. In other words, regional taxes and fees include all budget payments, which are credited directly to the treasury of a constituent entity of the Russian Federation (region, Autonomous Okrug, cities of federal significance).

That is, regional taxes and fees are the main revenue part of the region’s budget. These proceeds are redirected to the implementation of socially significant programs and events. Also, some part of the funds received may be redirected to the treasury of the municipality in the form of subsidies, subventions and other transfers.

It is important to note that all regional taxes are established at the federal level, but the specifics of their application are detailed by the legislators of the constituent entities of the Russian Federation. Let's explain in simple words. Tax obligations at all levels are stipulated in Tax Code of the Russian Federation. That is general rules taxation applications are designated at the federal level. For example, maximum bets, the calculation procedure, the rules for applying deductions and benefits are approved by the Government of the Russian Federation. But categories of taxpayers, privileges and benefits for regional taxes are established and canceled at the level of a specific subject of Russia. For example, the regional government can introduce additional benefits for certain fees, introduce exemptions for certain categories of taxpayers, and reduce or increase the tax rate several times.

Regional taxes: list 2019

As we noted above, regional taxes include obligations credited directly to the budget of a constituent entity of Russia. Such obligations include only three fees. So, regional tax is payments by taxpayers for:

Transport.
Property.
Gambling business.

The key rules for the application of these regional taxes in the Russian Federation are established by deputies of the constituent entities. Consequently, the rules defined for one region may differ significantly from the rules established for another region. Let's consider the features of each obligation from the list of regional taxes.

Transport tax to the regional budget

Legislators included all owners as taxpayers of this obligation. vehicles. That is, legal entities and individuals who own transport must pay money to the budget.

The object of taxation is not only cars, but also air, water and other types of self-propelled transport. Note that the amount of regional transport tax in the Russian Federation depends on the power of the vehicle. The size of the payment is also affected by the year the car was manufactured, its cost and the period of time it was owned.

However, these are only general rules enshrined in Chapter 28 of the Tax Code of the Russian Federation. Regional deputies have the right to approve benefits, exemptions and concessions for taxpayers. For example, in the Samara region, pensioners are provided with a reduction in the tax rate to 50%, and in the Volgograd region, elderly vehicle owners pay only 20% of the tax rate. current rates. It is noteworthy that this benefit for Moscow has been completely cancelled.

The tax period is calendar year. But if the subject's officials established reporting periods, then regional transport taxes are required to be paid in the form of advance payments. For example, once a quarter.

Taxation of property of organizations

One of the elements of regional taxes is a property tax, which is calculated and paid economic entities, namely legal entities. The object of taxation is property owned by the company. Moreover, the fee is calculated not only from real estate assets (buildings, structures, structures), but also from movable property(machines, equipment, fixed assets).

The maximum tax rate for company property is 2.2%. However, when legislative bodies set regional taxes, officials in some regions approve lower values. Legislators also provide certain benefits for taxpayers.

The frequency of reporting, as well as the deadlines for payment of advance payments and final settlement, is determined by each region independently. That is, for property collection in one region, quarterly transfers to the treasury and submission of settlements to the Federal Tax Service may be provided. And in another subject, organizations pay the budget once a year, and submit a declaration to the Federal Tax Service annually.

General provisions, uniform for application throughout our state, are enshrined in Chapter 30 of the Tax Code of the Russian Federation. We will tell you how to find out the rules and regulations for a specific region at the end of the article.

Gambling business encumbrance

If a company conducts gambling activities, then it has obligations to the budget to pay a fee for the gambling business. The objects of taxation are:

Gaming equipment, as well as machines and gaming tables specialized for gaming activities.
Sweepstakes, bookmakers, betting processing centers with bookmakers.
Game bets acceptance point.

Since taxes and fees, as well as other payments credited to the treasury of the subject, are recognized as regional, the specifics of taxation are established at the level of a given region. However, there are general rules that apply throughout the country. For example, only two working days are allotted for the procedure for registering a taxable object with the Federal Tax Service. Moreover, the days are counted until the installation of gaming equipment or the opening of a point (bookmaker's office or betting point). A similar period for notifying the Federal Inspectorate is established for any change in the number of objects.

For this obligation, fixed rates are established, and gradation is provided according to the types of taxable objects. Minimum and maximum values fixed in Article 369 of the Tax Code of the Russian Federation. Note that if the region has not established a specific value for the rate, then taxpayers must apply the minimum values.

How to find out the procedure and rules of taxation

You can clarify the tax rates that are fixed for a specific region in territorial office Federal Tax Service. You can also obtain information via the Internet. A special portal developed by tax authorities allows you to determine the key taxation procedure free of charge and without registration. However, the Internet portal does not provide information about the gambling fee.

For information, please follow the link above. Select view tax liability, and also determine the tax period for which you need to obtain information. Then you need to select the region you are interested in from the list provided. Click the “Find” button.

The system generates information based on regulations that were adopted by the governments of the regions of Russia regarding tax regulation.

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 for tax benefits and grounds for their use by the taxpayer.

Local taxes and fees established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government, introduced in accordance with the Tax Code of the Russian Federation, regulatory legal acts of representative bodies of local self-government and mandatory for payment in the territories of the relevant municipalities are recognized. 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, on transactions with real estate 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) state regulation of the 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