Tax Code of the Russian Federation Article 12. Types of taxes and fees in Russian Federation. Powers of legislative (representative) bodies of state power of the constituent entities of the Russian Federation and representative bodies municipalities on the establishment of taxes and fees

1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local.

2. Federal taxes and fees are taxes and fees that are established by this Code and are obligatory for payment throughout the Russian Federation, unless otherwise provided by paragraph 7 of this article.

3. Regional taxes are taxes that are established by this Code and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the relevant constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article.

Regional taxes are introduced and cease to operate in the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the constituent entities of the Russian Federation on taxes.

When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation determine, in the manner and within the limits provided for by this Code, the following elements of taxation: tax rates, the procedure and deadlines for paying taxes, if these elements of taxation are not established by this Code. Other elements of taxation according to regional taxes and taxpayers are determined by this Code.

(see text in the previous edition)

Legislative (representative) bodies of state power of the constituent entities of the Russian Federation, laws on taxes, in the manner and within the limits provided for by this Code, may establish the specifics of determining the tax base, tax benefits, grounds and procedure for their application.

(see text in the previous edition)

4. Local taxes and fees are taxes and fees that are established by this Code and regulatory legal acts representative bodies of municipalities on taxes and fees and are obligatory for payment in the territories of the relevant municipalities, unless otherwise provided by this paragraph and paragraph 7 of this article.

Local taxes and fees are introduced and cease to operate on the territories of municipalities in accordance with this Code and the regulatory legal acts of the representative bodies of municipalities on taxes and fees.

Local taxes and fees are established by this Code and regulatory legal acts of representative bodies of settlements (municipal districts), city districts (intra-city districts) on taxes and fees and are obligatory for payment in the territories of the corresponding settlements (inter-settlement territories), city districts (intra-city districts), if otherwise not provided for in paragraph 7 of this article. Local taxes and fees are introduced and cease to operate in the territories of settlements (inter-settlement territories), city districts (intra-city districts) in accordance with this Code and regulatory legal acts of representative bodies of settlements (municipal districts), city districts (intra-city districts) on taxes and fees

In an urban district with intracity division, the powers of representative bodies of municipalities to establish, enact and terminate local taxes in the territories of intracity districts are exercised by representative bodies of the urban district with intracity division or representative bodies of the corresponding intracity districts in accordance with the law of the constituent entity of the Russian Federation on the division of powers between bodies local government of an urban district with intracity division and local government bodies of intracity areas.

Local taxes and fees in the federal cities of Moscow, St. Petersburg and Sevastopol are established by this Code and the laws of the specified constituent entities of the Russian Federation on taxes and fees, and are obligatory for payment in the territories of these constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article. Local taxes and fees are introduced and cease to operate in the territories of the federal cities of Moscow, St. Petersburg and Sevastopol in accordance with this Code and the laws of these constituent entities of the Russian Federation.

When establishing local taxes, the representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol) determine in the manner and within the limits provided for by this Code the following elements of taxation: tax rates, procedure and deadlines for paying taxes , if these elements of taxation are not established by this Code. Other elements of taxation for local taxes and taxpayers are determined by this Code.

Representative bodies of municipal formations (legislative (representative) bodies of state power of federal cities of Moscow, St. Petersburg and Sevastopol) in the manner and within the limits provided for by this Code may establish the specifics of determining the tax base, tax benefits, grounds and procedure for their application.

When establishing local fees, the representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol) determine the rates of fees in the manner and within the limits provided for by this Code, and may also establish benefits for the payment of fees, grounds and procedure for their application.

(see text in the previous edition)

5. Federal, regional and local taxes and fees are abolished by this Code.

6. Federal, regional or local taxes and fees not provided for by this Code cannot be established.

The procedure for establishing, changing and abolishing taxes and fees is determined by the highest body of representative power of the country. The rules for calculating and deducting payments are recorded in the Tax Code. The code also explains the basic concepts and terms associated with the system of taxes and fees in the Russian Federation. Let's look at the main ones in the article.

General characteristics of the tax system of the Russian Federation

Principles of taxation

The direct collection of a tax or fee from the payer is preceded by two interrelated and sequential legislative procedures: establishment and introduction. They determine the legal possibility of alienation Money in accordance with the provisions of the Tax Code. The establishment of a tax is the adoption of a normative document with the help of which a specific obligatory payment. This procedure is a kind of legal fact of creating a deduction. It allows you to determine state and territorial payments (taxes and fees of constituent entities of the Russian Federation). Regional deductions are being introduced based on the Federal Law, as well as regulatory documents adopted by the territorial authorities.

Key elements

It should be noted that establishing a tax does not mean naming it. During the procedure, the mandatory elements of the deduction must be determined. These include, in particular:

an object;
rate;
period;
rules and terms of payment, etc.

Second phase

The introduction of a tax is the adoption of a normative document that establishes a direct obligation to pay it. In order for a specific deduction to actually be made, it must be determined. This means that the representative body provides for the possibility of alienation of funds and names the elements of taxation. After this, the payer’s obligation to make mandatory deductions is formulated. The presence of the considered stages is enshrined in Art. 1 and 2 NK.

Termination of duty

The Tax Code provides for the possibility of tax abolition. It represents the cessation of collection of payment and its exclusion from the scope of taxation. These actions are carried out in accordance with the normative document adopted by the representative body. The cancellation of a tax may also be conditioned by the expiration of the validity period of the document by which it was introduced (if the latter had a corresponding limitation).

Territorial payments

Taxes and fees of constituent entities of the Russian Federation are introduced subject to a number of conditions:

Payments are provided for in the Tax Code.
All mandatory elements of taxation are defined.

Payments subject to deduction throughout the country are determined by the representative body. The relevant chapter of the Tax Code establishes the elements of taxation and determines specific payers. Taxes and fees of the constituent entities of the Russian Federation are introduced in 2 stages:

At the first stage, the highest representative body determines the payers and key elements of taxation. This information is entered into the Tax Code. Basic rules and specific limits are formulated for the rate and period of deduction.
At the second stage, the territorial representative body determines, in accordance with the head of the Tax Code, specific tariffs and implementation period mandatory deductions.

In the same way as taxes and fees of constituent entities of the Russian Federation are determined, local payments are introduced.

Nuance

Introduction federal taxes carried out simultaneously with their installation. A different rule has been defined for territorial deductions. Taxes and fees of the constituent entities of the Russian Federation are introduced from the moment the regulatory document adopted by the representative body of the corresponding administrative unit comes into force. It is he who establishes the obligation of payers to make contributions to the budget.

Types of territorial payments

Taxes and fees of the constituent entities of the Russian Federation are introduced by regulatory documents that do not contradict the Tax Code. When determining administrative units, the following is fixed:

Terms and rules of deduction.
Rates.

Other elements of taxation are determined in the Tax Code. Additionally, representative bodies have the right to establish tax benefits, the procedure and grounds for their application. Territorial mandatory payments include deductions:

From the property of enterprises.
From transport.
From the gambling business.

Object of taxation

For domestic organizations it is represented by real estate and it includes, among other things, material values, which are transferred for temporary use, possession, disposal or trust management, as well as included in joint activities. This property must be accounted for on the balance sheet as fixed assets according to accounting rules. For foreign enterprises that operate in the country through their permanent representative offices, the object of taxation is real estate and movable property, recognized as fixed assets.

Features of legal regulation

The mechanism by which the taxation system in the Russian Federation is managed is a special complex legal means. They are organized in a consistent manner and help overcome obstacles that arise in the way of meeting the needs of participants in legal relations. The purpose of tax regulation is to ensure the movement of interests of subjects towards certain values. Its principles act as guidelines for the formation of appropriate public policy in the field of taxation. They are of key importance in law enforcement practice. This is due to the fact that all provisions of regulatory documents on the basis of which taxes and fees of constituent entities of the Russian Federation are established, as well as contributions to the state budget, must be implemented in accordance with the basic approaches enshrined in the Tax Code.

Principles

The tax system operates on the basis of guidelines. They act as a basis for regulating relevant legal relations. To the key tax principles include:

Universality, fairness and equality of taxation. This principle presupposes the right of each participant in tax legal relations to protect their own interests within the framework of the rules defined in the regulations. Each person is obliged to make deductions specified in the Tax Code. At the same time, regardless of their volume, participants in legal relations must have equal rights and obligations.
One-time use. This principle means that for the same object only one type of tax should be provided, which it is subject to only once for a specific period.
Concession. This principle presupposes the presence in legislation of norms that define certain tax exemptions for individual payers.
Economic balance. When determining mandatory contributions, the actual ability of a person to make them must be taken into account.
Denial of the retroactive effect of the law. The rules by which the amounts of payments are adjusted cannot apply to relationships that arose before their adoption.
Non-discriminatory taxation. This principle prohibits the application of fees and taxes according to different rules based on racial, ideological, political, gender, national, ethnic and other differences between individuals.

Legal relations

The connections established in the system of taxes and fees of the Russian Federation are social interactions regulated by norms. They arise as part of various procedures. The latter, in fact, include the establishment, introduction, abolition of fees and taxes, as well as monitoring the implementation of the provisions of the Tax Code and bringing their violators to justice. Participants in legal relations are vested with certain rights and bear specific responsibilities related to the taxation process. These interactions:

They appear as part of government policy to establish and collect mandatory budget contributions.
They have a target orientation. The tax system is subject to specific tasks - the establishment and collection of payments.
They are formally defined. Tax legal relations provide regulation of specific connections established between certain participants.
Ensured by methods of state coercion. If regulations governing the scope of taxation are violated, a response from the protective mechanism is manifested.

Tax relations have a complex structure. It is revealed through categories such as:

The basis for the emergence of relationships.
Object and subject.
Responsibilities and rights of participants.

Classification

Tax legal relations can be material and procedural. Within the framework of the first, the provided duties and rights are focused on obtaining certain property benefits. Procedural relations are determined by normative regulations. They provide for certain procedures, establish a list of actions that participants are allowed to perform, formulate rules, deadlines, etc. procedural relations, in turn, are divided into regulatory and protective.

The first are aimed at streamlining, consolidating and developing social relations of a property nature. Regulatory relations are classified into relative and absolute, passive and active. The latter express the dynamics of tax law. Passive relationships are formed in accordance with prohibitive and empowering norms. Absolute interactions are individualized only in relation to one participant who has the right to demand (the state, for example). Relational relationships are individualized bilaterally. In such interactions, the authorized subject is confronted with a specific participant who has a certain set of legal responsibilities.

Specifics of relationships

Tax interactions are provided by state protection. They are formed in the sphere of taxation. Tax relations are public. They are formed between various persons (individuals and legal entities). Tax relations are legal and arise exclusively in the field of taxation. The legal connection of the participants is ensured through a set of their rights and obligations.

Subjective capabilities belong to authorized persons. They enter into relations as, for example, a control body and, accordingly, have certain powers. The payer in legal relations acts as obligated person. He must perform specific legally significant acts in favor of the state (pay a tax, for example). The payer’s obligation may also consist of refraining from performing certain actions (not to violate regulations, for example).

The Russian budget system is divided into 3 levels - federal, regional and municipal. The same can be said about taxes adopted in the Russian Federation. There are federal taxes that are transferred by payers and Federal Tax Service structures directly to the political center. There are regional fees that are sent to the budget of the constituent entity of the Russian Federation.

There are local taxes that are subject to credit to the municipal treasury. Payment obligations classified as regional are of increased interest to many researchers. This is caused by various reasons. For example, there is a popular debate among analysts about whether the Russian authorities should give the regions more powers in terms of implementing tax and budget policies. There are researchers who clearly support this idea, while others actively present counterarguments. What are the experts' theses regarding this issue? What are the specifics of regional taxes established by Russian legislation?

What taxes are recognized as regional?

If you follow the provisions of the Tax Code of the Russian Federation, regional taxes include those that involve calculation and payment to the budget of a constituent entity of the Russian Federation, unless otherwise established at the level of federal legislation. Fees of the type under consideration are introduced into the Tax Code of the Russian Federation, as well as regional laws. Subjects of the Russian Federation have the authority to regulate relevant taxes in terms of rates, procedures, and deadlines for payment of fees, if the necessary standards are not fixed at the level of the Tax Code of the Russian Federation. Also, regional authorities have the right to determine benefits and the specifics of calculating the base for the fees in question.

The system of regional taxes is thus fixed at the federal level, but the actual amount of fees in most cases is authorized to set the constituent entities of the Russian Federation. At the same time, manage the relevant payments Russian regions has the right at his own discretion. This process is related to the functioning of the budget system. Let's study its nuances in more detail.

Taxes and the budget system

Regional and local taxes of the Russian Federation, along with federal ones, form the national budget system of Russia, which is built on common principles. This means that the procedure for collecting relevant payments is unified, and the mechanisms for distributing funds are strictly regulated. The taxes under consideration for the regional budget are sent to in full. In turn, a subject of the Russian Federation may also receive a certain share from federal fees, which is provided for by the Budget Code. A similar pattern has also been established in relation to local taxes. Other measures of budgetary support for regions of the Russian Federation - subsidies, subventions and other measures. Thus, even if the region lacks its own taxes, the federal center will be ready to help.

What regional taxes are established in the Russian Federation?

In Russia in this moment 3 regional taxes were introduced. This is a tax on the property of organizations (only legal entities pay), on the gambling business (its subjects are legal entities), transport tax (it must be paid by legal entities, individual entrepreneurs and individuals). Scroll regional fees- relatively small. Less - only local taxes. The main volume of fees in budget system Thus, federal payments are taken up. We will try to answer the question of what this specificity is associated with later. Let us now study the specifics of each of the noted fees in more detail.

Organizational property tax

This regional tax is regulated by the provisions of Article 373 of the Tax Code of the Russian Federation. It must be paid by organizations that own property that should be subject to taxation, based on the provisions of Article 374 of the Code. Actually, this part of the Tax Code of the Russian Federation states that the tax in question should be charged on all types of property that are taken into account on the balance sheet of the enterprise as fixed assets.

The regional tax in question, as well as other fees related to this category, is established legislative acts subjects of the Russian Federation in terms of the tax rate, procedure, and timing of transfer of relevant payments to the budget. The base for it is determined as the value of the balance sheet property in average annual terms. It is taken into account at the residual value, which is formed based on the sales procedure established in a particular organization accounting, which is approved in the accounting policy.

If a company owns real estate, and it is located in another subject of the Russian Federation, then the rules by which the corresponding regional tax is charged on it should be those established in a specific subject. Payers must calculate the base for the tax collection in question independently - in accordance with the provisions of the Tax Code of the Russian Federation. So, average cost property that forms the tax base should be determined as the result of dividing the amount obtained by adding up the residual value of assets as of the 1st day of each month in the corresponding period and the 1st day following it, by the total number of months of the period, which is increased by 1.

The average annual value of property that is subject to taxation is determined as the result of dividing the amount that is obtained by adding the residual value indicators on the 1st day of each month of the period, as well as the last of the period, by the total number of months, which is increased by one. The tax base for the payment obligation in question is reduced by the amount capital investments for amounts reflecting the costs of construction, reconstruction or modernization of structures located on waterways within the Russian Federation, in ports, and at airports.

It can be noted that the property tax established for individuals is local, while the property tax is regional, as we defined above. Thus, the first type of fee, which involves taxation of legal entities, is intended to replenish the budgets of municipalities, the second, which is paid by individuals, is sent to the treasury of the constituent entities of the Russian Federation.

Gambling tax

The next regional tax is the one paid by gambling businesses.

The area of its functioning is the income that enterprises receive from organizing gambling. Under gambling business The legislator understands activities that are aimed at generating income in the form of various winnings, fees for games, as well as bets. The activities of enterprises in this area may involve the use of gaming tables, slot machines, and the organization of accepting bookmaker bets.

It can be noted that special gambling zones have been created in the Russian Federation - in Altai, Primorye, Krasnodar Territory, and also in the Kaliningrad Region. Therefore, a significant percentage of taxpayers operating in the area under consideration work in these regions. At the same time, bookmakers are not prohibited in other regions of the Russian Federation. Which must also pay gambling tax. Let us consider in more detail the specifics of forming the tax base for the collection in question.

Thus, Article 366 of the Tax Code of the Russian Federation states that the objects of taxation in in this case there may be tables, machines, processing centers, betting points. Moreover, each of the listed resources must be registered with the Federal Tax Service 2 days before installation. To do this you need to send to tax service application for in the prescribed form. The Federal Tax Service, in turn, will issue a registration certificate to the company involved in the gambling business.

Powers of regions in regulating gambling tax

If any of the above taxable objects is planned to be excluded from circulation, then the Federal Tax Service should also be aware of this 2 days before the disposal of the corresponding resource. As we noted above, regional taxes and fees are established by the constituent entities of the Russian Federation, and the payment obligation of businesses under consideration is no exception in this sense. The regulation of relevant payments is carried out by the legislator at the appropriate level. But if in a particular subject of the Russian Federation the rates for the tax in question are not established, then the minimum rates, which are fixed in the provisions of the Tax Code of the Russian Federation, should be applied. Taxable period for the fee in question - 1 month.

Transport tax

Regional taxes include those we discussed above, as well as transport taxes. What is its specificity? First of all, the fact is that its payers, in accordance with the law, are not only enterprises, but also individuals for whom certain vehicles are registered in the prescribed manner. At the same time, the legislator’s approaches to regulating the calculation of the corresponding tax by organizations and citizens differ. Thus, legal entities must determine the amounts of payments for the collection in question independently. Similar work for individuals, in turn, must be carried out by Federal Tax Service employees based on the information provided by the registration authorities Vehicle.

Vehicles as an object of taxation

Objects of taxation for transport payments in accordance with the Tax Code of the Russian Federation:

cars;
buses;
motorcycles;
aircraft;
helicopters;
river and sea vessels, jet skis;
snowmobiles.

In general, these are almost all types of transport that are used modern man. At the same time, categories of cars are legally defined that cannot be subject to taxation. Among them:

oar boats, as well as motor boats, if their engine power does not exceed 5 horsepower;
passenger cars for people with disabilities, as well as those with a power of up to 100 hp. With. and issued to citizens through social security authorities;
fishing vessels;
passenger and cargo aircraft;
maritime and river boats that are owned by companies and individual entrepreneurs for which passenger or freight transportation is the main activity;
tractors, combines, other agricultural machines - provided they are used for their main purpose;
air ambulances, medical services;
vessels that are registered in the Russian International Register, offshore platforms, drilling rigs.

How significant are regional taxes?

What is the significance of regional taxes and fees for the Russian economy? It can be noted that in the total volume of budget revenues, the corresponding payments occupy a relatively small percentage. Federal and regional taxes in this sense are very difficult to compare in the context of their significance for the country’s economy as a whole, since the former have a pronounced advantage in total amounts, transferred by payers to the state budget. At the same time, as many analysts believe, this state of affairs corresponds to the socio-political and economic realities of Russia's development.

If regional and local taxes occupy too large a share in the total volume of budget revenues, then this, on the one hand, can lead to pronounced inequality among the constituent entities of the Russian Federation in terms of economic development, and on the other hand, to too strong decentralization of socio-political and economic processes. Some experts view this trend as positive, but believe that the economic system of the Russian Federation, its society and institutions must prepare to transfer more powers to the regions in terms of tax collection. This may take some time.

So far, regional taxes in the Russian Federation are significantly inferior in volume to federal taxes. At the same time, the political center is always ready, as we noted above, to provide support to the regions through subsidies, grants and other mechanisms provided for by law. Subjects of the Russian Federation have the right to retain a certain percentage of federal taxes - within the limits of the standards fixed in the Budget Code of the Russian Federation. Moreover, some analysts believe that the legislator also provides support to the regions at the level legal regulation the fees under consideration - in terms of granting the constituent entities of the Russian Federation the authority to set their own rates. True, within the limits of those extreme values that are fixed at the federal level. But this preference gives regions the opportunity to implement a more balanced budget policy. Management can raise rates where the collection of appropriate payments can be more effective from the point of view of generating budget revenues and lower them in areas where too high a level of tax burden is impractical.

Summary

So, we have examined the types of regional taxes that are established in the Tax Code of the Russian Federation. The corresponding obligations to the budget have very different legal grounds for collection, bases, principles of calculation, and at the same time they are formed to solve one problem - ensuring budget revenue at the level of a constituent entity of the Russian Federation. Regional authorities have the authority to determine tax rates in question, benefits, and calculation features. However, the payments themselves of the corresponding type are established at the federal level, as well as the maximum values for the rates at which regional taxes should be levied. The list of relevant fees, their names, and purpose are fixed in the provisions of the Tax Code of the Russian Federation.

Tax Code, N 146-FZ | Art. 12 Tax Code of the Russian Federation

Article 12 of the Tax Code of the Russian Federation. Types of taxes and fees in the Russian Federation. Powers of legislative (representative) bodies of state power of the constituent entities of the Russian Federation and representative bodies of municipalities to establish taxes and fees ( current edition)

1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local.

When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation determine, in the manner and within the limits provided for by this Code, the following elements of taxation: tax rates, the procedure and deadlines for paying taxes, if these elements of taxation are not established by this Code. Other elements of taxation for regional taxes and taxpayers are determined by this Code.

4. Local taxes and fees are taxes and fees that are established by this Code and regulatory legal acts of representative bodies of municipalities on taxes and fees and are obligatory for payment in the territories of the relevant municipalities, unless otherwise provided by this paragraph and paragraph 7 of this article.

5. Federal, regional and local taxes and fees are abolished by this Code.

6. Federal, regional or local taxes and fees not provided for by this Code cannot be established.

7. This Code establishes special tax regimes that may provide for federal taxes not specified in Article 13 of this Code, determines the procedure for establishing such taxes, as well as the procedure for enacting and applying these special tax regimes.

Special tax regimes may provide for exemption from the obligation to pay certain federal, regional and local taxes and fees specified in Articles 13 - 15 of this Code.

Legislative (representative) bodies of state power of the constituent entities of the Russian Federation and representative bodies of municipalities in the cases, procedure and limits provided for by this Code, have the right to establish special tax regimes:

kinds entrepreneurial activity, in respect of which the corresponding special tax regime may be applied;

restrictions on the transition to a special tax regime and on the application of a special tax regime;

tax rates depending on categories of taxpayers and types of business activities;

Enterprise property tax. This is a direct tax addressed directly to fixed, working capital and financial assets of business entities.

Legal basis Taxation of property of enterprises is established by the Law of the Russian Federation of December 13, 1991 No. 2030-1 “On the tax on property of enterprises” 1.

Property taxation is inherent in the tax systems of most countries. It represents an effective financial mechanism and is an effective regulator of market relations, since it allows you to reduce the accumulation of reserves or funds that are not used in the production process; accelerates the depreciation of assets and thus promotes technical re-equipment; contributes to the activation of the secondary property market at the expense of frozen fixed assets, etc.

Enterprise property tax is paid by: enterprises, institutions, organizations (including banks and credit organizations) related to Russian legislation to legal entities; branches and other similar divisions of enterprises that have separate balance and settlement (current) account; companies, firms, any other organizations (including general partnerships) formed in accordance with the laws of foreign states, international organizations and associations, as well as their separate units having property on the territory of Russia, the continental shelf or in the exclusive economic zone Russian Federation.

The exclusive entity that does not pay property tax is central bank RF, since it has the right of full economic management of the property assigned to it, derived from the right of state ownership.

1 Gazette of the Russian Federation. 1992. No. 12. Art. 599.

"about Krokhina.fin law of Russia"

The object of this tax is fixed assets, intangible assets, inventories and costs on the balance sheet of the enterprise. At the same time, fixed assets, intangible assets (patents, licenses, know-how, etc.), low-value and wearable items are accounted for at their residual value. Consequently, the tax is imposed on the totality of the enterprise’s property in the form of fixed, working capital and financial assets reflected on the taxpayer’s balance sheet in value terms.

When determining the object of property tax for foreign enterprises, the following features should be taken into account. The taxable property of foreign enterprises includes both its own property and those received from a Russian or other foreign person under a lease agreement with the subsequent transfer of ownership to the lessee. Into the tax base of foreign property legal entities costs for the production of products (works, services) and deferred expenses are also included. At the same time, classifying property as fixed assets, intangible assets, inventories, low-value and wear-and-tear items and expenses are carried out in accordance with Russian regulatory legal acts.

For ease of calculation and payment this tax charged from average annual cost property.

Tax legislation establishes a wide range of property that is not subject to taxation. Exemption from property tax is possible based on two criteria: depending on the type of entity and the type of property.

In the first case, certain types of enterprises listed in the Law of the Russian Federation “On Enterprise Property Tax” are exempt from property taxation. Thus, property is not subject to this tax. budgetary institutions and organizations, legislative (representative) and executive authorities, local government bodies, Pension Fund RF, Foundation social insurance Russian Federation, State Employment Fund of the Russian Federation, Federal Fund mandatory health insurance; bar associations and their structural divisions; enterprises for production, processing

botka and storage of agricultural products; enterprises of the penitentiary system; public organizations disabled people; diplomatic missions, etc.

In the second case, property of a certain type is exempt from taxation, regardless of its ownership by any entity. For example, property used exclusively in the educational process and for the development of culture is not taxed.

The corporate property tax rate represents a certain percentage book value totality of fixed assets, working capital and tangible assets. The inclusion of this payment in the regional tax system means that issues of specifying property tax rates for enterprises are within the financial competence of the legislative (representative) bodies of state power of the constituent entities of the Russian Federation. Federal legislation Only the specifics of the rates of this tax have been established: firstly, its upper limit has been fixed - 2 percent of the tax base; secondly, a ban has been established for regional legislators on individualization tax rates for individual enterprises. In the absence of a decision of the legislative (representative) body of state power of a constituent entity of the Russian Federation to establish specific rates of property tax for enterprises, the maximum bet established by federal legislation.

The amount of taxation of property of legal entities, their branches and representative offices depends on the types of activities performed.

The amount of payments for the property tax of enterprises is credited in equal shares to the budget of the constituent entity of the Russian Federation and the budgets of its constituent municipalities.

Taxation system for agricultural producers (unified agricultural tax). This is a new phenomenon in Russian tax law, aimed at financial support for agricultural producers, as well as simplification of tax administration.

The unified agricultural tax is regulated by Ch. 26 of the Tax Code of the Russian Federation and is applied along with general regime taxation.

Financial right Russia. Special part

Taxpayers of the unified agricultural tax are organizations and individual entrepreneurs who have chosen a special tax regime in the form of a taxation system for agricultural producers.

The Tax Code of the Russian Federation prohibits the transition to paying a single agricultural tax for organizations and individual entrepreneurs engaged in the production of excisable goods; organizations and individual entrepreneurs transferred to the taxation system in the form of a single tax on imputed income for individual species activities in accordance with Ch. 26 3 Tax Code of the Russian Federation; organizations with branches and (or) representative offices (Article 346 2).

The peculiarity of the unified agricultural tax lies in the voluntary procedure for its application by organizations and individual entrepreneurs. The right granted to the taxpayer to choose between special tax regime in the form of a taxation system for agricultural producers and the general taxation regime indicates the desire of the legislator to establish a balance of private and public interests in tax law and reflects a conditionally dispositive method of financial and legal regulation.

The principle of voluntariness is manifested in the transition to the payment of a single agricultural tax, as well as the possibility of returning to the general taxation regime. However, the Tax Code of the Russian Federation prohibits taxpayers who have switched to paying a single agricultural tax to return to the general taxation regime before the end of the tax period (Article 346 2).

For organizations, the essence of the legal regime of the unified agricultural tax is to replace the payment of corporate income tax, value added tax, corporate property tax and unified social tax.

The transition to the payment of a single agricultural tax by individual entrepreneurs provides for the replacement of the payment of personal income tax, value added tax, property tax for individuals and a single social tax. At the same time, personal income tax and personal property tax are not paid only

Chapter 18. System of taxes and fees of the Russian Federation

in relation to income received from business activities.

The transition of organizations and individual entrepreneurs to paying a single agricultural tax does not replace the payment of value added tax payable when importing goods into the customs territory of the Russian Federation, as well as insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation. Other taxes and fees are paid by organizations and individual entrepreneurs that have switched to paying the unified agricultural tax in accordance with the general taxation regime.

The transition of organizations and individual entrepreneurs to paying a single agricultural tax does not relieve them from performing the duties of tax agents.

The object of the single agricultural tax is the income of an organization or individual entrepreneur, reduced by the amount of expenses.

The tax base of the unified agricultural tax is the monetary value of income reduced by the amount of expenses.

The unified agricultural tax is calculated based on tax return compiled based on the results of activities for calendar year and is paid in advance payments once every six months. Payment of tax and advance payment is made at the location of the organization or place of residence individual entrepreneur.

The Unified Agricultural Tax is classified by the Tax Code of the Russian Federation as a federal tax, but it performs the functions of a regulating source of income and budgets of other levels, since the amounts; collected from rural producers are credited to the accounts of the authorities Federal Treasury, then distributed in accordance with the budget legislation of the Russian Federation.

Transport tax. It is established and put into effect in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on this tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation.

The financial competence of a subject of the Russian Federation includes determining the rate transport tax within the limits established by the Tax Code

Financial law of Russia. Special part

RF, procedure and terms of payment, establishment of tax reporting forms. When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

Payers of transport tax are persons to whom vehicles are registered in accordance with the legislation of the Russian Federation.

The following vehicles are recognized as the object of transport tax: cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles

Tax legislation excludes from the objects of transport taxation: rowing boats, as well as motor boats with an engine power of no more than 5 liters. With.; passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 hp. With. (up to 73.55 kW), received (purchased) through authorities social protection population in established by law ok; fishing sea and river vessels; passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations whose main activity is passenger and (or) cargo transportation; tractors, self-propelled combines of all brands, special vehicles (milk tankers, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products; vehicles owned by the right of economic management or operational management to federal executive authorities, where military and (or) equivalent service is legally provided for; vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued authorized body; planes and helicopters of air ambulance and medical services.

Chapter 18. System of taxes and fees of the Russian Federation 475

Tax base of this obligatory payment depends on the type of taxable object and is determined as follows:

in relation to vehicles with engines - as the vehicle engine power in horsepower;

in relation to non-self-propelled (towed) water vehicles for which gross tonnage is determined - as gross tonnage in registered tons;

in relation to other water and air vehicles - as a unit of vehicle.

The tax period for transport tax is one calendar year.

Transport tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power or gross capacity of vehicles, the category of vehicles per one horsepower engine power of the vehicle, one registered ton of the vehicle or unit of the vehicle. The criteria for calculating transport tax rates are determined by the Tax Code of the Russian Federation. However, according to the laws of the constituent entities of the Russian Federation, tax rates can be increased or decreased, but not more than five times.

The financial competence of the constituent entities of the Russian Federation also includes the right to establish differentiated tax rates in relation to each category of vehicles, as well as taking into account the period beneficial use these vehicles.

The procedure for calculating the amount of transport tax depends on the category of taxpayers. Taxpaying organizations calculate the tax amount independently. The amount of tax payable by individual taxpayers is calculated tax authorities based on information received from authorities state registration vehicles on the territory of the Russian Federation.