Tax law Russian Federation built on the principle of unity financial policy state, manifested, in particular, in the establishment of a closed list of taxes operating throughout the country.

Types of taxes and fees that can be withheld on the territory of the state are established and changed Tax Code RF. In the same normative act it is described what taxes and fees apply to what level tax system relate.

Thus, the Tax Code of the Russian Federation establishes three levels of the tax system: federal, constituent entities of the Federation and local.

Each type of tax is assigned to one level or another based on the scope of functions and powers, the implementation of which is entrusted to the state as a whole, government bodies subjects of the Russian Federation or municipalities.

Federal taxes and fees include:

value added tax;

1. personal income tax;

   corporate income tax;

   mineral extraction tax;

   water tax;

   fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

At the same time, the difference between taxes and fees is that taxes are paid free of charge, and when paying a fee, a person receives in return a certain service, which only a state body has the right to provide.

Federal taxes are established by the laws of the Russian Federation and are subject to collection throughout its territory.

Benefits for them are fixed only federal laws, but the bodies of representative power of the constituent entities of the Federation and local governments have the right to introduce additional benefits within the limits of the amounts credited to their budgets.

By general rule rates federal taxes are determined by the Federal Assembly, but tax rates for individual species natural resources, excise taxes, mineral raw materials and customs duties are established by the Government of the Russian Federation.

Mechanism for calculating federal taxes and fees

Each type of federal taxes and fees has its own set of taxpayers.

These can be individuals and legal entities, as well as individual entrepreneurs.

The law may also indicate categories of persons who cannot be considered as taxpayers specific tax and collection.

To correctly determine, the norms of the Tax Code of the Russian Federation are used.

The object of taxation of most federal taxes on organizations is in one way or another connected with the sale of goods (work, services), property and property rights.

The Tax Code of the Russian Federation also specifies transactions that are exempt from taxation.

If a person has an obligation to pay a certain tax or fee and there is an object of taxation, he needs to independently calculate the amount to be paid to the budget.

To do this, the tax base is determined, the tax rate is taken from the code and calculations are made.

If the taxpayer has the right to tax benefit, then he indicates this too.

The tax is calculated using the formula:

tax base X tax rate.

Each type of federal tax or fee is considered according to its own rules.

All these rules are spelled out in detail in the Tax Code of the Russian Federation.

In addition, there are various clarifications from the Federal Tax Service.

Procedure for paying taxes and fees

If the tax is calculated for a certain taxable period, then there are special deadlines for its payment.

There are no universal deadlines for paying federal taxes and fees.

Each time it is necessary to check the norms of the Tax Code of the Russian Federation.

In this case, references to calendar dates or an entire period of time, as well as indications of a specific event or action, can be used.

The taxpayer does not always determine the payment date himself. When the calculation of the tax amount lies with the tax service, the obligation to transfer money to the budget arises only after receiving a notification.

But one principle of paying taxes remains unchanged: penalties are imposed for late payments. And the taxpayer will be obliged to transfer to the budget not only the amount of tax, but also additional payments such as fines and penalties.

If the requirement is not met tax office funds to repay the debt will be collected forcibly.

To do this, money is found in the debtor’s accounts, and if there is not enough money, then his property is sold.

Special tax regimes

Special tax regimes may provide for federal taxes not listed above, as well as exemptions from the obligation to pay certain federal, regional and local taxes and fees.

Unified Agricultural Tax - Unified Agricultural Tax

The Unified Agricultural Tax - Unified Agricultural Tax - is a taxation system for organizations and individual entrepreneurs who are agricultural producers. Taxpayers using this tax regime, are exempt from paying taxes on profits, property and VAT.

The object of taxation is income reduced by the amount of expenses. The tax rate is 6 percent.

Simplified taxation system - simplified tax system

The simplified taxation system - simplified taxation system - can be used by organizations and individual entrepreneurs.

The tax rate in the case of income taxation is 6%, and when choosing the object of taxation as “income minus expenses” - 15%.

Taxpayers are required to keep records of transactions for the purpose of calculating the tax base for taxes in the book of income and expenses.

Taxpayers applying this tax regime are exempt from paying taxes on profits, property and VAT.

Single tax on imputed income - UTII

This taxation system is applied to certain types of activities: household services, road transport services, retail, catering, etc.

The tax base for calculating the amount of single tax is the amount of imputed income, calculated as the product basic yield, calculated for the tax period, and the value of the physical indicator characterizing this type activities.

Payment of a single tax by organizations provides for their exemption from the obligation to pay corporate income tax (in relation to profits received from business activities taxed single tax), tax on property of organizations (in relation to property used for conducting business activities, subject to a single tax, with the exception of real estate objects, the tax base for which is determined as theirs in accordance with this Code).

Organizations and individual entrepreneurs who are taxpayers of the single tax are not recognized as taxpayers of value added tax.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Federal taxes: details for an accountant

• Income tax in seasonal industries

  Payment of the amount owed; in relation to federal taxes in the part credited to the federal... deadlines for payment of the Federal Tax Service in relation to: federal taxes and fees, penalties and fines... a period not exceeding three years; federal taxes and fees, penalties and fines... in accordance with the budget legislation of the Russian Federation, federal taxes or fees are subject to credit to...

• Legislative innovations in tax administration

  Installment form. Installment plan for the payment of federal taxes in the part credited to the federal... decision on installment plan* Installment period Federal taxes and fees (fines and fines... Russia No more than three years Federal taxes and fees (fines and fines..., applying for changing the deadline for paying federal taxes, fees, insurance premiums, penalties, fines...

• When the amount of VAT to be deducted exceeds VAT on revenue: how to use your right to deduct

  Taxpayer's arrears on VAT, other federal taxes, arrears on relevant penalties and... arrears on this tax, other federal taxes, debts for relevant penalties and... for this tax or other federal taxes. Order for VAT refund...

• The Armed Forces of the Russian Federation allowed to pay personal income tax ahead of schedule

  personal income tax, and on account of other federal taxes, including arrears on... this tax (or other federal taxes, since by virtue of Article 13... of the Tax Code of the Russian Federation it is also a federal tax), as well as repayment of arrears on. ..

• How to get a deferment (installment plan) for tax payments?

  RF). Deferment (installment plan) for the payment of federal taxes in the part credited to the federal... deferment (installment plan)* Deferment period (installment plan) Federal taxes and fees (fines and fines... Russia No more than three years Federal taxes and fees (penalties and fines... claiming to change the deadline for paying federal taxes, fees, insurance premiums, penalties, fines...

Concept and types of regional taxes

The Tax Code authorizes regional legislative authorities to establish regional taxes, at the same time limiting their list in order to avoid overburdening taxpayers.

The taxation system of the Russian Federation is built in a certain way and consists of a number of levels:

• Federal;
• Regional;
• Local.

This level system made it possible to assign certain tax deductions to a specific budget (local, republican, federal).

Regional taxes are taxes, the establishment of which is provided for by the Tax Code of the Russian Federation and which are put into effect when one or another federal subject adopts the relevant law.

These taxes are payable in mandatory only on the territory of the relevant federal subjects.

The system of regional taxes includes taxes whose effect by tax legislation extends to the entire Russian territory, as well as those established by the laws of individual subjects of the federation. Payment of both is mandatory on the territory of these respective subjects by persons recognized by law as taxpayers.

The Federal Tax Code, Article 14, provides for only three taxes that subjects of the Russian Federation have the right to introduce on their territory. Regional taxes include:

• on property collected from organizations;
• for gambling business;
• transport.

Composition of regional taxes

As noted above, regional taxes include:

• taxes that apply to the entire territory of the Russian Federation in accordance with federal laws on taxes and fees, as well as the Tax Code of the Russian Federation;
• taxes established by the legislative bodies of independent constituent entities of the Russian Federation, which are valid only on the territory of the corresponding constituent entity.

Until the modern Russian Tax Code was put into effect, the domestic tax system was characterized by the division of regional taxes into:

• mandatory;
• optional.

The essence of such a division was the possibility of limited application in regions (regions) of taxes separately established on the territory of the country. Local government authorities were empowered to impose taxes of regional significance in those quantities that they considered necessary independently without any restrictions. Some subjects of the federation, due to the exercise of such powers by the authorities, were overloaded with taxation to the maximum.

Limit tax burden The current Tax Code of the Russian Federation was called upon to bring the taxation system throughout the country into a unified state. It was he who established an exhaustive (closed) list of regional taxes that have the right to be introduced in individual regions by local laws, thereby reducing the unaffordable tax burden on taxpayers.

From now on, it is prohibited to establish additional regional taxes that are not included in the Tax Code of the Russian Federation, which has a beneficial effect primarily for business entities - legal entities.

Elements of regional taxes

Regional taxes are recognized as a set of taxes established throughout the territory of the Russian Federation by its laws and the Tax Code in particular, as well as on the scale of a single region, but taking into account the provisions of the current federal tax legislation.

Both levels of taxes include separate, narrower classifications; in particular, for regional taxes, the classification is represented by a list of taxes that can be established within a subject by its bodies:

• property tax;
• gambling tax;
• transport tax.

An analysis of existing regional taxes shows that for the most part the taxpayers are legal entities - organizations engaged in economic activity, and in rare cases physical.

Characteristics of regional taxes

The characteristics of regional taxes depend on a particular tax introduced in the region. In general, each of the types allowed for introduction within the region is characterized by the following:

1. For the property tax of a legal entity, it occupies the most significant layer in the regional taxation system. Average regional budget This income is generated by paying this tax at 6% or more.

Taxpayers are legal entities on whose balance sheet there is property that is tax legislation is regarded as an object of taxation.

Objects in in this case act for domestic legal entities, movable and real estate, which according to accounting are accounted for as fixed assets of the organization.

For foreign legal entities engaged in economic activities in Russia through representative offices, the object is recognized as movable and immovable property, which is also a fixed asset for financial statements, as well as property received under a concession agreement.

If a foreign enterprise does not carry out its activities through representative offices in the Russian Federation, then the object is real estate in Russia, which is the property of this organization, as well as property received under a concession agreement.

2. For the tax on gambling business, taxpayers are legal entities or individual entrepreneurs, entrepreneurial activity which is associated with generating income in the field gambling business by charging fees for gambling, betting, etc.

The objects of taxation are tables, machines recognized as gaming, as well as betting or bookmaker's office cash desks.

Each unit of the specified object must first be registered with the territorial tax service.

In this case, the registration period is 2 or more days before the day of installation (opening of an office or betting shop) for each individual unit.

To register, the taxpayer will have to submit an application, after which it will be issued by the relevant uniform form certificate.

3. Transport tax is regional, with characteristic features.

Thus, the object of taxation:

• motor vehicles;
• motorcycles;
• scooters and others, including watercraft and aircraft that have been registered on the territory of the Russian Federation in the manner prescribed by its legislation.

Taxpayers are individuals in whose name the specified objects are registered. This category of regional taxes contains a fairly large list of persons who are granted benefits for paying this tax.

Functions of regional taxes

Regional taxes - cash, paid by legal entities to the regional budget, which allows the subsequent subject of the federation, represented by its governing body, to use these contributions to perform a number of functions:

• accumulation and use of funds received by the regional budget to achieve regional goals;
• the exercise by regional authorities of their representative and administrative powers;
• self-sufficiency in the implementation of programs of social significance developed and operating within the territory of the region (region);
• development of the region's infrastructure;
• maintaining the environment and natural resources, since they are the natural basis for the existence, development and prosperity of the region.
• stimulation business activity, carrying out structural reforms that will make the region (region) more attractive in terms of investment, which will subsequently have a positive impact on the future well-being of the regional budgetary and tax sphere.

The importance of regional taxes

The importance of regional taxes in the budgets of the constituent entities of the Russian Federation is colossal. This is because modern realities entrust them with the function of a lever regulating the uninterrupted formation and replenishment of the regional budget.

The main role of regional taxes comes down to the fact that they are designed to materially provide and nourish the regions. These material resources are subject to redistribution and direction for the benefit and development of the region, solving primary problems and implementing socially significant programs that are not financed from the federal budget, or are financed in a significantly smaller amount than necessary.

The regional government, thanks to such taxes, as well as benefits and sanctions that complement the taxation system within the region, has an impact on legal entities and their economic behavior, thereby maximally leveling the conditions for all participants in social reproduction.

The procedure for establishing regional taxes

The introduction of regional taxes and their termination in the territories of federal subjects is carried out on the basis of the provisions of the Tax Code of the Russian Federation and the territorial laws of the subjects of the Russian Federation governing taxation issues.

Legislative bodies of state power of a federal subject, when establishing taxes for their region (region), are guided by federal tax norms concentrated in the Tax Code of the Russian Federation. They also define:

• tax rates;
• payment procedure;
• payment terms.

The remaining elements of taxation, as well as the range of taxpayers, are provided for by the Tax Code of the Russian Federation itself.

The regional legislative power, by the specified laws, taking into account the provisions of the Tax Code of the Russian Federation, may additionally provide for tax breaks (benefits) for individual categories taxpayers, as well as the procedure and grounds for their application.

Taxes play a significant role in the economy of any modern state. The Russian Federal Tax Service is no exception. It provides a key source of replenishment state budget. At the same time, the entire variety of taxes in the Russian Federation is divided into 3 types: local (municipal), regional and federal. In today's article we will talk about mandatory payments to the state for highest level. That is, let's talk about federal taxes and fees. Any of you has encountered them, and they operate throughout our vast Motherland. In addition, people like to ask questions about federal taxes at seminars and exams.

Federal taxes and fees

Perhaps we should start with a definition. Federal taxes and fees– mandatory gratuitous payments established by the Tax Code of the Russian Federation and levied by the federal tax service from individuals and legal entities throughout Russia.

That is, they are mandatory for everyone and everywhere, regardless of what region of the Russian Federation it is (republic, region, region, etc.). Accordingly, the rates for them are also set in the Tax Code and do not depend on regional and local legislation.

It is important ! If a tax is called federal, this does not mean that it is fully credited to federal budget. For example, corporate income tax is partially used to replenish the budget of the constituent entity of the Russian Federation where it was collected.

For 2017, in federal tax system includes:

• personal income tax;
• income tax;
• excise taxes;
• mineral extraction tax;
• water tax;
• fees for the use of wildlife objects and aquatic biological resources;
• National tax.

Total 8 taxes and fees at the federal level. Their comparative analysis is given in the table.

Federal tax system of the Russian Federation

I note that in the table, as well as later in the article, the information is presented with some simplifications. I did not set out to describe federal taxes here in detail, but I wanted to give you a general idea of ​​them as simply and easily as possible. Therefore, for additional data, I recommend turning to primary sources. Especially to the Tax Code of the Russian Federation (hereinafter Tax Code of the Russian Federation).

In the meantime, I propose to go through the list of federal taxes and fees and briefly familiarize yourself with their key features.

Value added tax

The first federal tax we consider is the value added tax, or as it is usually abbreviated, . All its aspects are described in detail in Chapter 21 of the Tax Code of the Russian Federation, Part 2.

VAT- this is a form of mandatory payment to the state budget of a share of the cost of a product (tangible or intangible product, service) created at all stages of the production process, and contributed to the budget as it is sold to consumers.

VAT – indirect tax . That is, this is a type of tax that is established in the form of a surcharge on the price of a product. It turns out that, in essence, the buyer of the goods pays the tax, and the seller acts as a tax collector.

VAT taxpayers: legal entities, individual entrepreneurs, organizations involved in the transportation of goods through customs. Objects of taxation: sales of goods in Russia, import of products from abroad.

The basic tax rate in the case of VAT is 18% . In addition, in some situations a reduced rate is used: 10% (sale of meat and dairy products, eggs, sugar, salt; sale of certain children's goods, magazines and newspapers, medicines, etc.) or 0% (international transportation services, sales of exported goods) products, etc.).

Personal income tax

Income tax, also known as personal income tax ( Personal income tax) – share charged from total income individuals.

This direct tax, since it is levied directly on income individual earned or received in any other way. For example, from the salary of an enterprise employee.

All individuals who are residents of the Russian Federation, as well as persons who are not considered tax residents of Russia but who derive economic benefits from sources in our country, are required to pay.

The object of taxation, as stated earlier, is the income of an individual, with a number of exceptions. Such exemptions from taxation include: various compensation payments, state benefits, pensions, scientific grants, alimony, etc.

Main tax personal income tax rate for 2017 – 13% . But the rate may be increased in some cases. So it can be: 9% - for interest on a number of bonds, 30% - for persons who are not residents of the Russian Federation, and some types valuable papers, 35% - for lottery winnings.

Also, Russian taxpayers have the right to receive tax deductions , which can be found in Chapter 23 of the Tax Code of the Russian Federation, Part 2.

Corporate income tax

Corporate income tax(NPO) - a federal tax levied as a certain share of the profits of a legal entity.

Income tax – direct tax, payable Russian organizations ( , commercial banks, retail chains) And foreign organizations receiving income in the Russian Federation. The object of taxation is the profit of a legal entity (income minus expenses).

Basic rate in case of NGOs – 20% . At the same time, 2% goes to the federal budget, and 18% is transferred to the regional budget (since 2017, this ratio is different: 3% and 17%, respectively).

In some cases (for example, for enterprises with special economic zones) a reduced tax rate may apply. Details are in Chapter 25 of the Tax Code of the Russian Federation, Part 2.

Excise taxes

Excise tax– a tax imposed on special categories of consumer goods (tobacco, alcohol, cars) inside the country.

it's the same indirect tax, since the amount of excise tax is taken into account in the cost or tariff for the service, and is actually paid by the end consumer.

As a rule, the amount of excise taxes is quite large, and they are considered a major source of replenishment of the country’s state budget.

In Russia, the following categories of goods are classified as excisable:

• ethyl alcohol, alcohol-containing products (with ethanol content > 9%) and alcoholic food products (vodka, wine, champagne, beer, liqueurs);
• various tobacco products;
• electronic cigarettes for vaping;
• passenger cars and motorcycles (with engine power > 150 hp);
• gasoline, diesel fuel and certain types of motor oils.

The amount of excise taxes is different and is set separately for each category of goods. For example, for beer it can range from 0 to 39 rubles per liter (depending on the strength of the drink). Excise tax on cigars – 171 rubles. a piece. Motor gasoline – 10,130 rubles. or 13,100 rub. per ton, depending on the fuel class. For more details, see Chapter 22 of the Tax Code of the Russian Federation, Part 2.

Mineral extraction tax

MET– a direct federal tax paid by organizations and entrepreneurs who are users of the earth’s subsoil and extract minerals (oil, coal, metal ores, peat, mineral waters, limestone, granite, diamonds, apatites, etc.).

Individual entrepreneurs and legal entities pay mineral extraction tax upon extraction mineral, which are the state property of the Russian Federation (and this is almost all natural resources, except for sand, chalk and some types of clay). In this case, the “miners” need to obtain a permit. More details in Chapter 26 of the Tax Code of the Russian Federation, Part 2.

The tax rates applicable to federal severance taxes vary and depend on the type and circumstances of the mine. They can be specified in absolute or relative terms. For example: 4% - when extracting flammable peat; 6.5% - during development precious metals(except gold). Or 11 rubles per ton of subbituminous, or otherwise brown, coal (in this case, the rate is also multiplied by the deflator).

Water tax

Water tax– a federal tax levied on individuals and organizations for special (subject to mandatory licensing) use of water bodies in Russia.

Objects of taxation considered: water intake, use of water energy to generate electricity (for example, the operation of a hydroelectric power station) or wood rafting. The use of water areas for fishing, vessel navigation, fire fighting, etc. is not subject to taxation.

The water tax rate depends on the location of the water body, its name and the volume of liquid collected. For example, collecting water from the Volga River in the Volga economic region will cost 294 rubles. for 1 thousand cubic meters m. (according to Chapter 25.2 of the Tax Code of the Russian Federation, Part 2).

Fees for the use of fauna and aquatic biological resources

These fees– mandatory payments paid to the budget by individuals (including individual entrepreneurs) and organizations that have received permission to extract fauna on the territory of the Russian Federation and/or aquatic biological resources in its waters.

TO objects of taxation here refer to saying in simple language, animals, birds and fish. The rate of this fee depends on the type of animal or fish. For example, it is set at 20 rubles. for pheasant, 450 rub. for a roe deer or 3500 rubles. per ton of pollock catch from the Sea of ​​Okhotsk. The relevant data is available in Chapter 25.1 of the Tax Code of the Russian Federation, Part 2.

Government duty

Government duty– a fee levied on persons applying to state bodies, local governments or authorized specialists for the provision of certain services.

For example, for certification of a power of attorney by a notary to complete a transaction, a state fee of 200 rubles is determined. A state registration an individual as an individual entrepreneur requires payment of 800 rubles.

A detailed description of this federal fee can be obtained by referring to Chapter 25.3 of the Tax Code of the Russian Federation, Part 2.

This concludes the review of federal taxes and fees of the Russian Federation. Next time I’ll tell you about regional and local taxes.

Galyautdinov R.R.

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The Russian Federation has a three-tier taxation system. This means that some mandatory payments go to the local budget, while others go to a higher one in the hierarchy. Knowing which of them go to the federal budget and which to the regional and local budget is necessary in order to comply with the procedure for their payment. The list of federal taxes is established in accordance with the Tax Code (TC) of the Russian Federation.

What taxes are considered federal in 2019

Federal, regional and local taxes represent all levels of the taxation system of the Russian Federation. This means there is a list mandatory payments in favor of every level of government that taxpayers and tax agents need to know.

The supreme position is occupied federal system tax payments and fees. The main distinctive feature is that it is regulated exclusively by the Tax Code of the Russian Federation, established and abolished by it. The transfer of such payments is mandatory throughout the Russian Federation. Full amount transferred tax agent or the taxpayer, goes to the federal budget.

Clause 7 of Art. 12 of the Tax Code of the Russian Federation in 2019 established that any other transfers that are not provided for by the specified code cannot be entered into the federal list. The final list of federal taxes is established by numerous articles of the Tax Code of Russia and includes:

• personal income tax;
• income tax;
• for mining;
• water.

However, in addition to the listed mandatory payments, there are other types of monetary contributions to the federal budget, namely:

• National tax;
• excise taxes;
• fee for the use of fauna and water resources.

Payment procedure tax payments in the federal, constituent and local budgets establishes the obligation to indicate in the payment instructions from the KBK(code budget classification). This detail allows you to correctly attribute the payment and distribute funds exactly to the budget for which they were intended. Thus, payment of mandatory transfers to the federal budget is carried out by indicating the correct BCC in the corresponding field of the payment order.

Regional and local taxes in 2019

Such taxes and fees exist in every subject of the Russian Federation, just as local ones exist in a separate municipal formation. The list of types of mandatory payments is established not at the federal, but at the regional and local levels. They may change depending on the decisions of the relevant authorities operating at the level of constituent entities or municipalities. However, the Tax Code of the Russian Federation plays a decisive role in the formation and establishment of the procedure for payment of these taxes. Regional taxes include:

• on the organization's property;
• for gambling business;
• transport.

The list of local tax payments in 2019 includes:

• land;
• on the property of individuals.

The same list includes a trade tax, the procedure for calculation and payment of which is established by Art. 411, 412 Tax Code of the Russian Federation. The amount of such payments is determined at the level of constituent entities of the Russian Federation and local. For example, the payment rate for the property of a legal entity is regulated by regional authorities, guided by the provisions of the Tax Code of the Russian Federation. The specified rate depends directly on the place of registration of the organization whose property is included in the taxable list.

Most regions of Russia establish payment obligations based on cadastral value property. However, the location to which payments for such property are transferred depends on its location. If the property in question is located at the registration address of the parent organization, then no questions arise. However, if these addresses do not coincide at the level of constituent entities of the Russian Federation, then transfers will be made to the budget of the subject in which the property is actually located.

One of the distinctive features is the absence of the right of local and regional authorities to inflate the rates specified in the Tax Code of the Russian Federation. They may be lower than the established ones, but not higher. This rule protects the rights of payers from arbitrariness and artificial inflation of various types of contributions to the state.

Procedure for paying taxes in 2019

Regardless of the type of tax payment, the law provides special order payment. It implies compliance with certain rules. When making payments to the relevant budgets, in addition to indicating the correct KBK transfers, it is necessary to take into account:

• the period for which the transfer takes place. It may vary, including monthly advance payments for some mandatory taxes, for example, on profit;
• compliance with deadlines for reporting and payment of the next amount. For example, income tax is transferred no later than the 28th day of each month following the quarter.

There are other important details for transferring tax payments. For example, income tax belongs to the federal group. Its rate under Article 284 of the Tax Code in 2019 is 20% in the standard case. However, the procedure for its payment implies that it is necessary to create two separate payment orders:

• the first - in the amount of 2% of the calculated amount of tax transfer from the organization's profit. Payment must be made to the federal budget;
• the second - in the amount of the remaining 18% of the total profit of the organization. Payment of this part of the profit tax is carried out to the budget of the constituent entity of the Russian Federation.

It follows that, despite being included in a different group, the majority of the tax on gross profit is transferred to the budget of the constituent entity of the Russian Federation. At the same time, the procedure for paying this mandatory transfer in 2019 by an organization that has separate division, should be installed as follows:

• 2% as a general rule, regardless of the location of the OP;
• 18% should be divided between the constituent entities of the Russian Federation in which the head unit and the separate one are located.

Thus, the taxpayer should know which transfers go to which budget level in 2019. Some of them, belonging to a specific group, are divided among several recipients. This is, for example, income tax. It can be correctly listed using the correctly indicated in payment order KBK.

Regional taxes and fees, according to the established procedure, must be sent to the address of the subject of the Russian Federation in which it is registered entity. However, there are special conditions for some of their types, which should be taken into account when reporting and calculating the actual size of the transfer.

Federal taxes and fees include:

1) value added tax;

2) excise taxes;

3) personal income tax;

4) corporate income tax;

5) mineral extraction tax;

6) water tax;

7) fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

8) National tax.

Regional taxes include:

1) corporate property tax;

2) gambling tax;

3) transport tax.

Local taxes and fees include:

1) land tax;

2) personal property tax;

3) trade fee.

GENERAL CONDITIONS FOR ESTABLISHING TAXES AND FEES IN THE RF

A tax is considered established only when the taxpayers and elements of taxation are precisely defined, namely:

1) object of taxation;

2) tax base;

3) tax period;

4) tax rate;

5) the procedure for calculating tax;

6) procedure and deadlines for tax payment.

If necessary, when establishing a tax, the act of legislation on taxes and fees may also provide for tax benefits and the grounds for their use by the taxpayer.

According to the provisions of Art. 17 of the Tax Code of the Russian Federation, when establishing fees, their payers and elements of taxation in relation to specific fees are determined.

The establishment of a tax means the adoption of a legislative act for the purpose of assigning a name to a tax, classifying it as federal, regional or local and determining the taxpayer and the main elements of taxation.

Federal taxes are established exclusively by the provisions of the Tax Code of the Russian Federation; lower bodies of representative power cannot change a single element of the federal tax.

Regional taxes are established by the Tax Code of the Russian Federation, but the legislation of the constituent entities of the Russian Federation may change tax rates, the procedure and terms of payment, within the limits specified in the Tax Code of the Russian Federation, as well as the additional benefits provided and their main application. Benefits are not among the main elements; they may not be established at all.

Local taxes are established by the Tax Code of the Russian Federation, but acts of representative bodies of municipalities may change the rates, procedure and terms of payment.

To introduce a tax (fee) means to adopt a legislative act of the appropriate level for the purpose of collecting a tax.

The tax base is a cost, physical or other characteristic of the object of taxation. The tax rate represents the amount of tax charges per unit of measurement of the tax base. The tax base and the procedure for its determination, as well as tax rates for federal taxes and fees for federal taxes are established by the Tax Code of the Russian Federation.

The tax base and the procedure for determining it for regional and local taxes are established by the Tax Code of the Russian Federation. Tax rates for regional and local taxes are established accordingly by the laws of the constituent entities of the Russian Federation, regulatory legal acts of representative bodies of municipalities within the limits established by the Tax Code of the Russian Federation (Article 53 of the Tax Code of the Russian Federation).

A tax period is understood as a calendar year or another period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. A tax period may consist of one or more reporting periods (Article 55 of the Tax Code of the Russian Federation).