Federal regional local taxes of the Russian Federation. Types of taxes.

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 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: personal income tax; 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) 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

Content:

Introduction

1. Tax classification

2. Taxes levied on the territory of the Russian Federation

2.1. Federal taxes

2.2. Regional and local taxes

Conclusion

Bibliography

Introduction

Taxes have been a necessary link in economic relations in society since the emergence of the state. Development and change of forms government structure always accompanied by a transformation of the tax system. In a modern civilized society, taxes are the main form of state income. Apart from this purely financial function the tax mechanism is used for the economic impact of the state on social production, its dynamics and structure, on the state of scientific and technological progress.

State tax revenues are generated from new value created in the production process (labor, capital, natural resources). Taxes express really existing monetary relations, manifested in the process of withdrawing part of the value of national income in favor of national needs. The economic content of taxes is expressed in the relationship between the state and economic entities (individuals and legal entities) regarding the formation public finance. Tax relations as part financial relations are in constant change.

Taxes are one of the main ways to generate budget revenues. Typically, taxes are levied to ensure the solvency of various levels of government.

All the variety of taxes makes up a large and important complex, which has its own classification.

The purpose of this test work– consider the totality of taxes according to the levels of government and management: federal, regional and local.

To achieve the goal, it is necessary to solve the following tasks:

1. Conduct a literature analysis.

2. Consider the classification of taxes.

1. Tax classification

The grouping of taxes according to different classification criteria is presented in Table 1. Classification is needed to organize knowledge about various types of taxes. The main classification characteristics are: subject of the tax; object of taxation; type of bet; method of taxation; source of payment; appointment; belonging to levels of government and management; the right to use tax revenues; possibility of translation.

Table 1. Tax classification in the Russian Federation.

The most popular is the classification of taxes according to the levels of government and management - taxes are classified depending on the body that collects the tax and at whose disposal it comes. According to this classification criterion, taxes in Russia differ as follows: federal, regional and local. In accordance with the Tax Code of the Russian Federation (TC), a tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals for the purpose of financial security state and municipalities. Collection means mandatory contribution levied on organizations and individuals, the payment of which is one of the conditions for the performance of actions in the interests of fee payers by state bodies and local governments, including the granting of certain rights or the issuance of licenses.

The Tax Code of the Russian Federation, Article 12, provides for the following types of taxes and fees in the Russian Federation.

Federal taxes in the Russian Federation are determined by tax legislation and are mandatory for payment throughout the country. The list of regional taxes is established by the Tax Code of the Russian Federation, but these taxes are put into effect by the laws of the constituent entities of the Federation and are mandatory for payment on the territory of the corresponding constituent entity of the Federation. By enacting regional taxes, the representative (legislative) authorities of the constituent entities of the Federation determine tax rates for the relevant types of taxes (but within the limits determined by federal legislation), tax benefits, the procedure and deadlines for paying taxes.

All other elements of regional taxes are established by the relevant federal law. The procedure for introducing local taxes is the same, with the only difference being that they are put into effect by representative bodies of local self-government.

Depending on the method of collection, taxes are divided into direct and indirect.

Direct taxes are imposed directly on the income or property of the taxpayer. In this regard, with direct taxation, monetary relations arise directly between the taxpayer and the state. Examples of direct taxation in the Russian tax system include: personal income tax, profit tax, property taxes for both legal entities and individuals, and a number of other taxes. IN in this case The basis for taxation is the ownership and use of income and property.

Indirect taxes are levied in the sphere of consumption, that is, in the process of movement of income or turnover of goods. They are included in the form of a premium in the price of the product, as well as the tariff for work or services and are paid by the consumer. The owner of a product, work or service, when selling them, receives from the buyer simultaneously with the price and tax amounts, which are then transferred to the state. That's why indirect taxes often called consumption taxes and are intended to shift the actual tax burden to the end consumer. The subject of the tax in this case is the seller of the goods, acting as an intermediary between the state and the actual payer of the tax. Examples of indirect taxation include value added tax, excise taxes and customs duties.

For the state, indirect taxes are the simplest in terms of their collection. These taxes are also attractive for the state because their revenues to the treasury are not directly tied to the financial and economic activities of the subject of taxation and the fiscal effect is achieved even in conditions of a decline in production and unprofitable operation of enterprises.

2. Taxes levied on the territory of the Russian Federation

· organizations;

· individual entrepreneurs;

· persons recognized as VAT 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 actual taxpayers are consumers - buyers of goods (works, services).

a) sale of goods (work, services) on the territory of the Russian Federation, including the sale of collateral and transfer of goods under an agreement on compensation or novation, as well as transfer of property rights;

b) carrying out construction and installation work for own consumption;

c) importation of goods into the customs territory of the Russian Federation.

A detailed list of taxable objects is also given in Art. 146 of the Tax Code of the Russian Federation.

Article 251 of the Tax Code of the Russian Federation defines income that is not taken into account when determining tax base. Tax rates are determined by Art. 284 Tax Code of the Russian Federation.

Personal income tax (NDFL)- the main type of direct taxes. Calculated as a percentage of total income individuals minus documented expenses, in accordance with current legislation.

The basis of this tax is the Tax Code of the Russian Federation, part two, chapter 23, articles 207-233, Order of the Federal Tax Service of the Russian Federation dated October 13, 2006 N SAE-3-04/706@.

Taxpayers:

· Individuals - tax residents of the Russian Federation.

· Individuals - non-residents receiving income in the Russian Federation.

Note. Tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. This period is not interrupted in cases of travel outside the Russian Federation for short-term (less than six months) treatment or training.

The object of taxation is the income of individuals - tax residents of the Russian Federation and non-residents from sources in the Russian Federation, as well as the income of individuals - tax residents of the Russian Federation from sources outside the Russian Federation.

Types of income:

· dividends and interest;

· insurance payments;

· income from rental or other use of property;

· income from sales real estate,shares, shares in the authorized capital, rights of claim to the organization in connection with its activities separate division on the territory of the Russian Federation, other property;

· remuneration for performing labor or other duties;

· pensions, scholarships and similar payments;

· income from the use of any vehicles, incl. sea, river, aircraft;

· income from the use of pipelines, power lines, and other means of communication;

· payments to successors of deceased insured persons;

· other income received from activities in the Russian Federation and abroad.

When determining the tax base, all income received both in cash and in in kind, and also in the form material benefit. Various types of income deductions, including those by court decision, do not reduce the tax base.

The tax base is determined separately for each type of income, for which different rates are established.

For income taxed at a rate of 13%, the tax base is determined as the monetary value of such income reduced by the amount of tax deductions (Articles 218-221 of the Tax Code of the Russian Federation).

Income (expenses accepted for deduction), expressed in foreign currency, are converted into rubles at the rate of the Central Bank of the Russian Federation established on the date of actual receipt of income (date of actual expenses).

Rates: 13% - GENERAL rate on all income except as stated below. SPECIAL RATES: Taxation at a rate of 9% is applied in the following cases:

upon receipt of dividends (clause 4 of article 224 of the Tax Code of the Russian Federation);
when receiving interest on mortgage-backed bonds issued before January 1, 2007 (clause 5 of Article 224 of the Tax Code of the Russian Federation);
upon receipt of income by the founders of trust management of mortgage coverage. Such income must be received on the basis of the acquisition of mortgage participation certificates issued by mortgage coverage managers before January 1, 2007 (clause 5 of Article 224 of the Tax Code of the Russian Federation).

Taxation at a rate of 15% is carried out:

equity participation

Russian organizations

individuals

Taxation at a rate of 30% is carried out:

on all income received by individuals who are not tax residents of the Russian Federation, with the exception of income in the form of dividends from equity participation in the activities of Russian organizations, in respect of which a rate of 15% is established.

Taxation at a rate of 35% is carried out:

for income from the value of winnings and prizes resulting from competitions, games and other promotional events in excess of 4,000 rubles;
on interest income on deposits in banks to the extent that they exceed the amount calculated according to current rate refinancing of the Central Bank of the Russian Federation for deposits in rubles and 9% per annum for deposits in foreign currency;
on the amount of savings on interest when receiving borrowed (credit) funds in terms of excess established limits.

Note: Since March 29, 2010, the refinancing rate of the Bank of Russia has been set at 8.25 percent per annum (Instruction of the Central Bank of the Russian Federation dated March 26, 2010 N 2415-U).

Mineral extraction tax (MET)- direct, federal tax levied on subsoil users. Since January 1, 2002, the mineral extraction tax has been determined by Chapter 26 of the NKRF. Mineral extraction tax payers are recognized as subsoil users - organizations (Russian and foreign) and individual entrepreneurs.

In the Russian Federation, almost all minerals (with the exception of the common ones: chalk, sand, certain types of clay) are state owned. property, and to extract these minerals it is necessary to obtain a special permit and register as a mineral extraction tax payer (see Article 335 of the NKRF).

Taxpayers pay mineral extraction tax at the location of the subsoil plots provided to them for use. If mining is carried out in the continental shelf zone of the Russian Federation or outside the Russian Federation (if the territory is under the jurisdiction of Russia or is leased by it), then the user becomes registered at the location of the organization or at the place of residence of the individual. faces. The tax base is the value of extracted minerals (for all minerals except oil and natural gas). For oil and natural gas, the tax base is the amount of minerals extracted.

Objects of taxation

Minerals:

1. Extracted from the subsoil on the territory of the Russian Federation on a subsoil plot provided by law.

2. Extracted from waste (losses) of production, subject to separate licensing.

3. Extracted from the subsoil outside the Russian Federation in territories leased, used under international agreements or under the jurisdiction of the Russian Federation.

common minerals, incl. groundwater extracted by an individual entrepreneur and used directly by him for personal consumption;
mined (collected) mineralogical, paleontological and other geological collection materials;
extracted from the subsoil during the formation, use, reconstruction and repair of protected objects of scientific and cultural significance;
extracted from own waste (losses) of mining and processing production;
drainage groundwater.

Water tax- tax paid by organizations and individuals engaged in special and (or) special water use.

Taxpayers:

· Organizations and individuals carrying out special or specific water use in accordance with the legislation of the Russian Federation.

· Those who use water bodies on the basis of agreements concluded after their implementation do not pay tax. Water Code RF.

Objects of taxation:

Water intake from water bodies.
Use of water bodies, except for timber rafting.
Use of water bodies without water intake for hydropower.
Use of water bodies for timber rafting in rafts and bags.

The following are not subject to taxation:

1. Water intake:

o to ensure fire safety and for disaster relief;

o for sanitary, environmental and shipping releases;

o sea and other vessels to ensure the operation of technological equipment;

o for fish farming and reproduction of aquatic biological resources;

o for irrigation of agricultural lands, watering of horticultural, gardening, country houses land plots, personal subsidiary plots, for watering and servicing livestock and poultry owned by organizations and citizens;

o from underground water bodies of mining and collector-drainage waters (explanations in the letter of the Federal Tax Service of the Russian Federation dated July 20, 2005 N GV-6-21/607).

2. Use of the water area:

o for navigation on ships, as well as for one-time landings (take-offs) of aircraft;

o for parking of watercraft, placement of communications, buildings, structures for water protection and aquatic biological resources, environmental protection;

o for state monitoring of water bodies, geodetic, topographical, hydrographic and search and survey work;

o for placement and construction hydraulic structures special purpose;

o for organized recreation exclusively for disabled people, veterans and children;

o for carrying out dredging and other work related to the operation of shipping routes and hydraulic structures;

o for fishing and hunting.

3. Special use water bodies to meet the needs of national defense and state security

The tax base

For each type of water use recognized as an object of taxation, the tax base is determined by the taxpayer separately in relation to each water body.

When water is withdrawn, the tax base is determined as the volume of water taken from a water body per taxable period.
When using water areas of water bodies, with the exception of timber rafting in rafts and purses, the tax base is determined as the area of the provided water space.

When using water bodies without water abstraction for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period.
When using water bodies for timber rafting in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses during the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100. Tax rates

Tax rates are set for river basins, lakes, seas and economic regions:

when drawing water
when using the water area
when using water bodies without water intake for hydropower purposes
when using water bodies for the purpose of rafting wood in rafts and purses
When water is withdrawn in excess of established water use limits, rates for such excess are set at five times. In the absence of approved quarterly limits, quarterly limits are calculated as 1/4 of the approved annual limit. The water tax rate for water abstraction from water bodies for water supply to the population is set at 70 rubles per thousand cubic meters of water.

Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources.

Payers:

Organizations and individuals persons, incl. individual entrepreneurs who have received a license.

Objects of taxation:

The objects of fauna and aquatic biological resources listed in Article 333.3 of the Tax Code of the Russian Federation, the removal of which from their habitat is carried out on the basis of a license, are subject to taxation.

Objects used for the personal needs of small peoples of the North, Siberia and the Far East, as well as by persons for whom hunting and fishing are the basis of their existence are not subject to taxation.

Fee rates

Collection rates are established for each animal object in paragraph 1 of Art. 333.3 Tax Code of the Russian Federation;

for each object of aquatic biological resources - clause 4 of Art. 333.3 Tax Code of the Russian Federation;

for each object of aquatic biological resources - marine mammals - clause 5 of Art. 333.3 Tax Code of the Russian Federation.

Government duty - This is a fee levied on organizations and individuals when they apply to government bodies, local government bodies, other bodies and (or) to officials, which are authorized in accordance with the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and normative legal acts of local governments, to perform legally significant actions in relation to these persons provided for by the Tax Code, with the exception of actions performed by consular offices of the Russian Federation, namely :

notarial acts;
actions related to civil registration;
actions related to the acquisition of citizenship of the Russian Federation or renunciation of citizenship of the Russian Federation, as well as entry into the Russian Federation or departure from the Russian Federation;
actions for the official registration of a program for electronic computers, a database and an integrated circuit topology;
actions of authorized government agencies during the implementation of federal assay supervision;
state registration of legal entities, political parties, funds mass media, issues valuable papers, property rights, vehicles, etc.

Among other things, the Tax Code of the Russian Federation provides state duties behind:

the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of legal entities
the right to export cultural values, collectibles in paleontology and mineralogy;
issuing permits for transboundary movement of hazardous waste;
issuing permits for the export from the territory of the Russian Federation, as well as for the import into the territory of the Russian Federation, of species of animals and plants, their parts or derivatives, subject to the Convention on International Trade in Endangered Species of Wild Fauna and Flora.

2.2. Regional and local taxes

Taxes of the republics within the Russian Federation, territories, regions, autonomous regions, autonomous okrugs(for brevity, they are often called regional) are established by legislative acts of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation and are valid on the territory of the corresponding constituent entities of the Russian Federation. In this case, specific rates are determined by the laws of the republics within the Russian Federation or decisions of state authorities of territories, regions, autonomous regions, autonomous districts, unless otherwise established by legislative acts of the Russian Federation. Regional taxes include:

Organizational property tax;

Gambling tax;

Transport tax.

Organizational property tax - this is a tax on movable and immovable property (including property transferred for temporary possession, use, disposal or trust management included in joint activities).

Object of taxation:

Movable and immovable property (including those transferred for temporary possession, use, trust management, contributed to joint activities, or received under a concession agreement), accounted for on the balance sheet as fixed assets.

Objects of taxation for foreign organizations movable and immovable property related to fixed assets, property received under a concession agreement are recognized.

Objects of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent representative offices are recognized as real estate located on the territory of the Russian Federation and owned by these foreign organizations and real estate received under a concession agreement.

The following are not subject to taxation:

· land plots, water bodies and other natural resources;

· property of federal authorities, which provide for military and equivalent service, used for the needs of defense, security and law enforcement in the Russian Federation.

The tax base:

Defined independently as average annual cost property. Accounted for at its residual value. For foreign organizations that do not operate in the Russian Federation - according to inventory value as of January 1 of the year that is the tax period.

Information on inventory value must be reported within 10 days from the date of assessment (revaluation) of objects in tax authority by location of objects.

The tax base is determined separately by the location of the organization and each separate division of the organization that has separate balance, as well as for each piece of real estate located outside its location.

If the actual location of taxable objects is in different constituent entities of the Russian Federation, the tax is calculated taking into account the rates adopted in the relevant constituent entities of the Russian Federation.

Gambling tax- tax on organizations and individual entrepreneurs, carrying out entrepreneurial activity in the field of gambling business. Namely, from entrepreneurs who have gaming tables, slot machines, betting cash desks, and bookmaker office cash desks.

Objects of taxation:

Since July 1, 2009, gambling establishments (with the exception of bookmakers and sweepstakes) that do not have permission to organize and conduct gambling in the gambling zone have ceased to operate in Russia.

Objects of taxation for the gambling business (gaming table, slot machine, betting cash desk, bookmaker office cash desk) registered in the above-mentioned gambling establishments are subject to deregistration by decision of the tax authority without an application from the taxpayer. In this case, the inspectorate must notify the taxpayer in writing of such a decision within six days. This provision is valid from January 30, 2010.

The tax base is determined for each taxable object separately. The tax amount is calculated by the taxpayer independently as the product of the tax base for each object and the corresponding tax rate.

The tax is payable from the moment of carrying out licensed activities in the field of gambling business.

Transport tax- a tax levied on owners of registered vehicles. The amount of tax, the procedure and terms for its payment, reporting forms, as well as tax benefits are established by the executive authorities of the constituent entities of the Russian Federation. Federal legislation determines the object of taxation, the procedure for determining the tax base, the tax period, the procedure for calculating tax and the limits of tax rates.

The objects of taxation are:

· cars

· motorcycles

· motor scooters

· buses and other self-propelled vehicles on pneumatic and caterpillar tracks

· airplanes

· helicopters

· motor ships

· yachts, sailing ships

· snowmobiles, motor sleighs

· motor boats

· jet skis

· non-self-propelled and other water and air vehicles

The following are not subject to taxation:

1. Rowing boats, motor boats with an engine not exceeding 5 liters. With.

2. Special passenger cars for disabled people, as well as those received through social services. protection with engine power up to 100 hp. With.

3. Fishing sea and river vessels.

4. Passenger and cargo sea, river and aircraft of organizations and individual entrepreneurs whose main activity is passenger and (or) cargo transportation.

5. Tractors, combines, specials. vehicles registered for agricultural work.

6. Vehicles owned by the right of operational management to federal executive authorities, where military or equivalent service is legally provided for.

7. Vehicles that are wanted.

8. Air ambulance and medical service planes and helicopters.

9. Vessels registered in the Russian International Register of Ships.

The tax base is determined in the following ways:

· as engine power in horsepower (for vehicles);

· as jet engine thrust (for air transport);

· as gross tonnage in registered tons (for non-propelled water transport);

· as a vehicle unit.

In case of registration or deregistration of a vehicle during the tax (reporting) period, the tax is calculated taking into account the coefficient - as the ratio of the number full months, during which vehicle registered by the number of calendar months in the tax (reporting) period.

In case of registration and deregistration of a vehicle within one calendar month the specified month is taken as one full month.

Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the power of the engine, thrust-jet engine or gross tonnage of vehicles, category of vehicles per one horsepower engine power of a vehicle, one kilogram of thrust of a jet engine, one register ton of a vehicle or unit of a vehicle.

Local taxes are established by legislative acts of the constituent entities of the Russian Federation and local governments and operate on the territory of the corresponding cities, districts in cities and rural areas or other administrative-territorial entity. Local taxes include:

1) land tax;

2) property tax for individuals.

Land tax - paid by organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession.

Object of taxation

The tax is levied on land plots located within the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax was introduced. The following are not recognized as objects of taxation:

· land plots withdrawn from circulation in accordance with the legislation of the Russian Federation;

· land plots limited in circulation in accordance with the legislation of the Russian Federation, which are occupied by particularly valuable objects cultural heritage peoples of the Russian Federation, sites included in the World Heritage List, historical and cultural reserves, sites of archaeological heritage;

· land plots limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs;

· land plots limited in circulation in accordance with the legislation of the Russian Federation, within the forest fund;

· land plots limited in circulation in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund, with the exception of land plots occupied by separate water bodies.

The tax base for each land plot is determined as its cadastral value as of January 1 of the year that is the tax period.

Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:

0.3 percent for land plots:

· classified as agricultural lands or lands within agricultural use zones in settlements and used for agricultural production;

· occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (except for the share in the right to land plot, pertaining to an object not related to housing stock and to objects of engineering infrastructure of the housing and communal complex) or provided for housing construction;

· provided for personal subsidiary farming, gardening, vegetable farming or livestock farming;

1.5 percent for other land plots.

Property tax for individuals.

Individuals are owners of property recognized as an object of taxation. In case of general shared ownership several individuals, each of these individuals is recognized as a taxpayer in proportion to his share in this property.

Object of taxation: residential buildings, apartments, dachas, garages and other buildings, premises and structures, as well as a share in the right common property on property.

Tax rates for buildings, premises and structures owned by citizens are established based on the total inventory value of residential premises and on the total inventory value non-residential premises, determined as of January 1 of each year, in the following amounts:

1. Residential premises:

o up to 300 thousand rubles - 0.1%

o from 300 thousand rubles to 500 thousand rubles - 0.2%

2. Non-residential premises:

o up to 300 thousand rubles - 0.1%

o from 300 thousand rubles to 500 thousand rubles - 0.3%

o over 500 thousand rubles - 0.5%

The peculiarity of local taxes is that:

Some of them are established by legislative acts of the Russian Federation and are collected throughout its territory. The specific rates of these taxes are determined by legislative acts of the constituent entities of the Russian Federation and local governments;

Another part of taxes can be introduced by district and city authorities.

The Tax Code of the Russian Federation determines, as a rule, the upper limit of tax rates for local taxes, and specific rates for these taxes are set by local authorities. For taxes introduced in the relevant territory in excess of the established list, rates are set by local authorities based on the interests of local budgets and the capabilities of payers.

Conclusion

Taxes, as a very powerful weapon, can play a role in stabilizing the economy and finances only if used in a targeted and measured manner. But to create such a policy, it is necessary to determine the place of taxes in the stabilization mechanism. Currently, Russia is in the process of establishing a tax regulation mechanism through reforming the tax system.

As a result of the study of taxes levied on the territory of the Russian Federation, taxes were analyzed by belonging to the levels of government and management: federal, regional and local. The complete supremacy of the legislation of the Russian Federation over legislative and regulations subjects of the Russian Federation and municipalities, which is the implementation of the provisions of the Constitution of the Russian Federation. Taxpayers throughout the Russian Federation pay the same taxes and fees, which contributes to the unity of the country.

It should be noted that there are shortcomings in the mechanism for collecting regional and local taxes. Most of these shortcomings are associated with fuzzy construction tax legislation, many ambiguities and contradictions, inconsistencies between legal norms and civil, economic, financial and other branches of law. Acts of tax legislation in their content do not meet the requirements of their construction and need further improvement; in this regard, significant modifications to existing documents are required to implement the tax and regulatory framework into a single comprehensive system. So the subjects of the Russian Federation and municipalities almost lost their own (assigned) sources of income, which negatively affects the independence of the budgets of the budget system.

Improving tax legislation is an urgent task. The current tax system in its basic economic and legal aspects is subject to justified criticism. Exorbitant tax burden for businesses is a major economic vice Russian system taxation. Its fiscal punitive nature is constantly strengthening due to the expansion of the tax base and rates for individual taxes, the introduction of new taxes and fees, and the tightening of financial sanctions and tax conditions.

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The types of taxes and the basis for their classification can be very different. Types of taxes and fees in the Russian Federation can be grouped according to various criteria: subjects, objects, rates, intended purpose, etc. One of the main criteria for grouping types of taxes and fees in the Russian Federation is the level at which the procedure for paying these mandatory payments is approved. In accordance with this criterion, taxes are federal, regional and local. Main normative document regulating the taxation system in the Russian Federation is the Tax Code of the Russian Federation. It is this document that contains the concept and types of taxes and fees and everything basic principles formation of the tax system. In particular, the Tax Code of the Russian Federation also contains a closed list of federal, regional and local taxes (Articles 13, 14, 15). Let's look at the types of taxes in the Russian Federation. A table listing the types of taxes and their classification depending on the level is below.

Types of taxes in the Russian Federation

Federal taxes

All economic entities on the territory of the Russian Federation pay taxes in this group according to the same rules. These rules, as well as any changes made to them for these taxes, are determined only by the provisions of the Tax Code of the Russian Federation.

Among federal taxes a special category consists of special regimes (section VIII.1 of the Tax Code of the Russian Federation).

Their peculiarity is that when using any special regime, the taxpayer has the right not to pay some other federal, regional and local taxes.

In addition, since 2017, the Tax Code of the Russian Federation also regulates the payment of mandatory payments in social funds(chapter 34). Although the listed insurance premiums, strictly speaking, do not relate to taxes (since they are not gratuitous payments, but imply receipt in the future insurance compensation), but they can also be conditionally classified as a “federal” group.

Despite its name, not all taxes in this group are included in federal budget. Only VAT, water tax, excise taxes (not all, only for individual species goods) and mineral extraction tax in relation to hydrocarbon raw materials. The remaining federal taxes are partially, in various proportions provided for by the Budget Code of the Russian Federation (Chapters 7-9), included in regional and local budgets. This is how one of the main functions of taxes manifests itself - regulatory. Government redistributing financial flows between different budgets, stimulates the development of priority sectors or regions.

Regional and local taxes

These types of taxes are not fully regulated by the Tax Code of the Russian Federation. It defines only the basic principles on which their collection is based (type of tax base, period, terms, range of rates). The exact values of rates, criteria for forming the tax base, as well as benefits are established by specific regions of the Russian Federation or municipalities. Accordingly, in different regions separate conditions These taxes may vary.

Among the federal, regional and local taxes and fees in force in Russia, one can highlight the trade tax. Its peculiarity is that the code establishes a “territorial” restriction for this mandatory payment. Currently, only three cities - constituent entities of the Russian Federation can introduce this fee on their territory: Moscow, St. Petersburg and Sevastopol (and in practice it has been introduced only in Moscow).

Types of taxes for individual entrepreneurs

Individual entrepreneurs pay less taxes than legal entities. But among these mandatory payments there are both federal taxes (VAT, personal income tax) and taxes of a “lower” level (transport, property, trade taxes). There are no special rules for individual entrepreneurs regarding mandatory payments of one level or another. The procedure for an entrepreneur to pay mandatory payments depends only on the characteristics of his activities and the chosen taxation regime.

conclusions

According to the level of establishment in the Russian Federation, the following types of taxes are distinguished: federal, regional and local taxes. General procedure accruals and payments for taxes, regardless of the level, are prescribed primarily in the Tax Code of the Russian Federation. In addition, for regional and local taxes, specific rules are approved by local authorities. The procedure according to which the main types of taxes in the Russian Federation are distributed between budget levels is determined by the Budget Code of the Russian Federation. This distribution is used by the government to stimulate the development of certain regions or sectors of the economy.

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

Federal taxes

Let's consider what taxes are paid to the federal budget. 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;
Gambling tax;
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 that do not contradict federal tax legislation and after their coordination with the federal authorities.

Local taxes

TO this species taxes include:

Land tax;
Property tax for individuals.

It often happens that the federal authorities transfer part of the collection of some federal taxes to local and regional authorities, having previously agreed percentage. Then one part of the tax entity pays 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, for example, regional ones, are payable to the regional budget and apply to all constituent entities 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 is the payer.

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 tax payment, 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 Tax Code(v. 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 receiving income tax remain in the regional budget, the remainder 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: VAT - federal tax or regional? 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 the current legislation of 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 and the like;
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, which implies 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, all legal relations in this case are 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 the use of 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 mandatory fees are specific, such as 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 these payments go to 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.

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.

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.

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).

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.

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 by commercial organizations, but also by 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). An exception is made for 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 or regional tax? 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 on time.

Results

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