Taxes paid by individuals. Types of taxes from individuals. Their characteristics. Land tax: if you have it, value it, if you value it, pay it

Taxes are the main source of revenue generation for the Russian Federation budget. Taxes play an important role in this. individuals. Individuals in the Russian Federation are subject to several types of taxes, including road tax, property tax, and a number of indirect taxes, included in the cost of products purchased by an individual, but the main tax that all citizens pay is the personal income tax.

Taxpayers are individuals who have reached the age of majority, as well as minors for certain types of income. Taxpayers are usually divided into residents and non-residents. The main criterion for determining residence is the stay of an individual in the country for more than 183 days a year. If an individual satisfies this requirement, he becomes a tax resident Russian Federation.

The meaning of dividing taxpayers into residents and non-residents is that residents bear the full tax liability from income, i.e. are subject to income taxation on all sources - both internal and external, and non-residents have limited tax liability, i.e. Only income from sources located in a given country is subject to taxation.

All taxes paid by individuals in the Russian Federation can be classified according to financial, economic, administrative, legal and spatiotemporal characteristics.

Currently, individuals are payers of the following taxes and fees:

1) tax on personal income;

2) state duty;

3) transport tax;

4) property tax;

5) land tax;

6) fees for the use of wildlife objects;

7) water tax.

Personal income tax

Personal income tax ranks first in terms of revenues to the budgets of municipalities and is the main tax on the population, followed by value added tax - 26.7%.

Figure 1 - Composition and shares of taxes in the budget Chelyabinsk region in 2008

Main share tax payments is secured by taxes on personal income, value added on goods sold on the territory of the Russian Federation, and a unified social tax credited to the federal budget.

The fundamental document regulating the work on taxation of income of individuals is the Tax Code of the Russian Federation and, in particular, Chapter 23 of Part II of the Tax Code, which came into force on January 1, 2001, and individual articles of Part I of the Code.

Income tax payers are:

1. Individuals with permanent residence in Russia. Residents include persons living in Russia for a total of at least 183 days in a calendar year.

2. Individuals who do not have permanent residence in the Russian Federation, in the case of income in Russia.

3. Foreign personal companies, the income of which is considered to be the income of their owners. The owner of a personal company is considered to be an individual who owns any business entity, the income of which in the country of registration of the personal company is not subject to corporate income tax or other similar tax.

The age of an individual does not affect his recognition as a tax payer.

The object of taxation for individuals is the total income received in a calendar year:

For residents - from sources in the Russian Federation and abroad;

For non-residents - from sources in the Russian Federation.

Taxes withheld from the income of individuals are transferred to the budget. Excess amounts of tax withheld by the source of income are credited to the payment of future payments or returned to the individual upon his application.

On income received other than the place of primary employment, tax is calculated and withheld in the manner specified above. At the same time, the amounts of the minimum wage established by law and expenses for the maintenance of children and dependents are not excluded from the income of individuals.

When enterprises, institutions and organizations pay royalties to an individual for the publication, performance or other use of works of science, literature and art, rewards to authors of discoveries, inventions and industrial designs, as well as when calculating tax on total annual income, documented expenses are taken into account. If these expenses cannot be documented, then they are taken into account in accordance with the Decree of the Government of the Russian Federation of May 28, 1992 No. 355 “On the procedure for determining expenses taken into account when taxing the amounts of remuneration of individuals for the publication, performance or other use of works of science, literature and art, as well as rewards for authors of discoveries, inventions and industrial designs.”

Individuals registered as entrepreneurs are required to provide the tax authorities at their location at least once a quarter with information on the amounts of income paid to individuals for the past year and on the amounts of tax withheld from them, indicating the addresses of the permanent residence of these individuals.

The specified information is sent to the tax authorities at the place of permanent residence of the income recipients, and the tax authorities take them into account when checking the declarations submitted by individuals.

When taxing income received from entrepreneurial activity, and other income, the composition of expenses is accepted according to the composition of costs included in the cost of production, determined by the Government of the Russian Federation. Costs include documented expenses.

When taxing the income of individuals who do not have reporting year place of main work, the amount of income they receive is reduced by the amount of deductions and benefits, provided for by law about income tax.

The object of taxation for individuals is the total income received in a calendar year: for individuals with permanent residence in the Russian Federation - from sources in the Russian Federation and abroad; for individuals who do not have permanent residence in the Russian Federation - from sources in the Russian Federation.

When taxing, the total income received in both monetary and in kind. Income received in kind is taken into account as part of the total annual income at state regulated prices, and in their absence - at free prices on the date of receipt of income. Income received outside the Russian Federation by individuals with permanent residence in the Russian Federation is included in income subject to taxation in the Russian Federation.

The taxpayer's total annual income is not the same as the taxable income to which the current income tax rate schedule applies. Taxable income, compared to total annual income, is always less by the amount of deductions allowed by law. These deductions usually consist of a non-taxable minimum, professional expenses, various kinds of individual, family deductions, deductions for children, amounts of actually paid contributions and various types of social funds and compulsory insurance. System of allowed deductions to determine tax obligations individual is of great importance. Most experts estimate the level of taxation based not on size tax rates, but from how much tax deductions are allowed to be used.

Along with tax deductions from total income system is used tax credits. If tax deduction is used to calculate taxable income, then the tax credit reduces the amount of taxable income already received as a result of calculations, i.e. These are the amounts by which a taxpayer can reduce their income tax liability.

In addition to deductions from total income and credits for taxable income, which are universal in nature, i.e. which apply to all categories of taxpayers, there are special tax benefits. To qualify for these benefits, proof of any special circumstances is required.

Income tax rates are always set by law. Changes in income tax rates are not allowed during the entire tax period. As a rule, it is also impossible to revise other essential conditions of income taxation. There is a categorical ban on the provision of individual tax benefits, i.e. benefits; that individuals can receive. Benefits are provided only to categories of persons, i.e. to all persons, without exception, who can confirm the existence of special circumstances specified by law.

The calculation of tax liabilities for income tax is carried out by taxpayers themselves. The taxpayer bears administrative and criminal liability for information submitted to the tax authorities, for the correct determination of tax obligations, timely payment of taxes and submission of information to the tax authorities. Along with paying tax on a return, all countries have withholding tax systems.

Personal income taxes belong to the group of national taxes. At the same time, regulation on the collection of taxes on personal income, as a rule, falls under the exclusive competence of the central level of government. At the national level, the objects of taxation, the methodology for determining taxable income, the level of national income, the conditions and amounts of universal and special deductions and credits provided are determined. General terms provision and receipt of tax bills, deadlines and procedures for paying taxes and submitting reports. At the regional and local levels, usually only the rates of additional taxes or surcharges on national income taxes can be changed.

The tax period for personal income taxation is one year. In most cases, this period coincides with either the calendar year or the legally established financial year.

When calculating tax liabilities, the taxpayer is given the opportunity to take into account, in one form or another, actually incurred and documented losses of previous years. In a number of countries, it is allowed, in the presence of appropriate circumstances defined by law, to calculate the amount of tax liabilities current year taking into account future expenses.

The main differences in calculating the tax liabilities of individuals for income taxation are as follows:

The calculation of gross annual income, adjusted gross income, and taxable income has its own challenges; there are important and sometimes fundamental differences in the rules for determining sources of income;

The composition of income included in total annual income differs in its specifics. For the taxpayer, the specifics of determining the moment of receipt of income may also be of great importance;

There are differences in determining the category “object of taxation”, i.e. the object may be the income of each family member individually, or aggregate taxation of the income of the entire family as a whole may be applied. Certain types of income may be independent objects of taxation;

The most diverse composition and nature of tax credits, deductions and benefits used in calculating the amount of taxable income, determining the amount of the tax salary or the final obligations of the taxpayer;

There are significant differences both in the systems for constructing the income tax scale and in the level of minimum, standard and maximum rates;

The rules governing taxation are characterized by considerable diversity. foreign citizens operating in the country, as well as the taxation system for citizens who have been working abroad for a long time and receiving income from foreign sources. Rules governing the use of foreign tax credit to make investment decisions by an individual, may have at least important than the general level of taxation.

The scheme for determining tax liabilities for personal income tax is as follows. The total annual income, consisting of gross receipts from the sale of goods and services, receipts of rental payments, income from the sale of movable and immovable property and other income, is reduced by the amount of allowed deductions consisting of payments wages employees, expenses for the maintenance of movable and immovable property, rent payments, taxes paid to the budgets of local governments and regions, property taxes, interest on a loan raised for business purposes, contributions to funds social insurance V social security non-profit organizations, as well as the amount of other expenses and payments allowed by tax legislation for deduction in certain amounts. In addition, total annual income is reduced by the amount of special deductions, as well as losses from previous years, when determining tax liabilities of the current period.

The above deductions can be allowed only with documentary evidence and justification of the need for their implementation. Maximum size deductions are set at legislative order either as a percentage of gross income or as a flat amount. When calculating taxable income, it is possible to deduct the amount of severance pay upon dismissal, payments to the social security system, sick pay, and payments to certain categories of persons.

All deductions from adjusted gross income result in taxable income, to which the current income tax rate applies.

Given general scheme The calculation of income tax liabilities has significant specifics in each individual country, where special tax benefits can be provided both in the form of deductions and in the form of tax credits, i.e. offset of any payments made. Exemption from taxation of any type of income is directly stipulated in tax legislation or takes the form of an allowed tax deduction or rebate.

Often, the exclusion of a certain type of income from the total annual income for income tax purposes may be due to the presence of additional taxation that is not included in the income tax system and is regulated on the basis of other legislative acts. The total annual income for income tax purposes usually includes all the basic income of employed people, as well as additional payments, additional payments, bonuses, payments in excess of the basic salary plan that are not of a compensatory nature.

In recent decades, the world has been characterized by a tendency to expand the tax base for income taxation. Along with cash payments Total annual income includes payments in the form of goods and materials, as well as in the form of privileges. Thus, the total annual income of company employees includes the company’s expenses for providing these employees with vehicles, special loans at preferential rates, and housing preferential terms, to receive goods and services at a discount, free food, education expenses at the expense of the company, to pay medical services and a number of others. In these cases, to determine the tax base, the payer is obliged to the amount of monetary and material payments that constitute its income, add the difference between the regular price of goods purchased or services received and the amount actually paid for them.

Income of company executives, coming in the form of indirect payments, compensation, benefits and privileges, in last years tended to increase. To prevent tax evasion, legislators are expanding the tax base for personal income and significantly expanding the scope mandatory reporting on personal income tax and corporate tax. Failure to include any of these amounts in the declaration may serve as the basis for both administrative sanctions and criminal prosecution. Understating the amount of indirect payments, benefits and benefits received is usually classified as deliberate concealment of income from taxation.

Total annual income includes income from business activities. Some types of business activities are subject to an independent trade tax. At the same time, production costs, as well as a number of other expenses, are deducted from the total annual income of entrepreneurs.

Passive income, such as dividends, interest on bonds and bank account balances, interest on state, municipal and other securities, can either be included in the taxpayer’s total income for income tax purposes or excluded from the taxable amount. Passive income, as a rule, is taxed at preferential rates either on the basis of special articles of laws regulating income taxation of individuals or on the basis of certain special laws.

Income received from owning real estate is included in the tax base for personal income taxes, however, income received from the sale of real estate can be taxed both within the framework of income taxation and on the basis of existing independent taxes for capital gains.

In addition, in the vast majority of countries, compulsory insurance premiums are deducted from the taxpayer's total annual income. The taxpayer is required to show the amount of total annual income without deducting compulsory insurance contributions, and he has the opportunity to offset these amounts in the final calculation of tax liabilities.

The taxpayer’s total annual income includes various types of alimony received lump sum payments and benefits, including pensions and unemployment benefits and benefits.

As a rule, donations from individuals, prizes and awards, various types of compensation for damage caused to health, and scholarships are not included in total income for tax purposes.

Property tax for individuals

The tax on property of individuals on the territory of the Federation was introduced by the Law of the Russian Federation of December 19, 1991 No. 2003-1 “On taxes on property of individuals.”

Property tax for individuals is a local tax and is fully included in the revenues of local budgets.

Taxpayers of property tax for individuals are individuals - owners of residential buildings, apartments, dachas, garages and other buildings, premises and structures.

Property tax for individuals is calculated based on the tax base and the corresponding tax rate.

The following categories of citizens are exempt from paying property tax for individuals:

· Heroes Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

· disabled people of groups I and II, disabled since childhood;

· participants in the Civil and Great Patriotic Wars, other military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans;

· civilian personnel of the Soviet Army, Navy, internal affairs bodies and state security who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in cities during this period, participation in the defense of which is counted towards these persons’ length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units;

persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 1244-1 “On social protection citizens exposed to radiation as a result of a disaster in Chernobyl nuclear power plant", in accordance with Federal law dated November 26, 1998 No. 175-FZ “On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River”;

· military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staffing events, having a total duration of military service of 20 years or more;

· persons who were directly involved in special risk units in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;

· family members of military personnel who have lost their breadwinner. Benefits for family members of military personnel who have lost their breadwinner are provided on the basis of a pension certificate, which is stamped “widow of a deceased soldier” or has a corresponding entry certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If these family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman.

Tax on buildings, premises and structures is not paid:

· pensioners receiving pensions assigned in the manner established by the pension legislation of the Russian Federation;

· citizens discharged from military service or called up for military training, performing international duty in Afghanistan and other countries where hostilities were taking place. The benefit is provided on the basis of a certificate of entitlement to benefits and a certificate issued by the district military commissariat, military unit, military educational institution, an enterprise, institution or organization of the Ministry of Internal Affairs of the USSR or the relevant bodies of the Russian Federation;

· parents and spouses of military personnel and government employees who died in the line of duty. The benefit is provided to them on the basis of a certificate of death of a military personnel or civil servant issued by the relevant government bodies. Spouses of civil servants who died in the line of duty are granted benefits only if they do not remarry;

· from specially equipped structures, buildings, premises owned by cultural figures, artists and folk craftsmen on the right of ownership and used exclusively as creative workshops, ateliers, studios, as well as from living space used to organize non-state museums and galleries open to the public, libraries and other cultural organizations - for the period of such use;

· from residential buildings with a living area of up to 50 located on plots in gardening and dacha non-profit associations of citizens square meters And utility buildings and structures with total area up to 50 square meters.

Local governments have the right to establish tax benefits and the grounds for their use by taxpayers.

Transport tax

The two types of taxes listed above are the main ones, but in addition to them, individuals pay transport and land taxes, as well as various fees and duties.

Transport tax.

Transport tax is a regional tax and is introduced on the territory of a specific constituent entity of the Russian Federation by the relevant law of the constituent entity of the Russian Federation. At the same time, the legislative bodies of the constituent entity of the Russian Federation are authorized to determine the tax rate within the limits established by Art. 361 of the Tax Code of the Russian Federation, the procedure and terms for its payment, the reporting form for this tax.

Payers transport tax legal entities and individuals are recognized, for which, in accordance with the legislation of the Russian Federation, they are registered vehicles, subject to transport tax.

The number of vehicles that are subject to transport tax includes 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 and other water and air vehicles registered in the prescribed manner in accordance with the legislation of the Russian Federation.

The following vehicles are not subject to transport tax:

1) rowing boats, as well as motor boats with an engine power not exceeding 5 Horse power;

2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower, received through social protection authorities in the manner prescribed by law;

3) fishing sea and river vessels;

4) passenger and cargo sea, river and aircraft owned by organizations whose main activity is passenger and cargo transportation;

5) tractors, self-propelled combines of all brands, special vehicles registered to agricultural producers and used in agricultural work for the production of agricultural products;

6) vehicles owned under the right of economic management or operational management federal authorities executive power, where military and equivalent service is legally provided for;

7) vehicles that are wanted, provided that the fact of their theft is confirmed by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical services.

Land tax.

Federal Law No. 141-FZ dated November 29, 2004 amended the Tax Code of the Russian Federation with Chapter 31 “Land Tax”, and from January 1, 2006, the Law of the Russian Federation dated October 11, 1991 No. 1738-1 “On Payment for Land” became invalid "

Land tax is a local tax, and in accordance with Article 387 of Chapter 31 of the Tax Code of the Russian Federation is established by regulatory legal acts representative bodies of municipalities.

Payers of land tax are individuals who own land plots by right of ownership, right permanent use or the right of lifelong inheritable ownership.

The tax base is determined as the cadastral value land plots recognized as an object of taxation.

The tax base for each payer - an individual is established by the tax authorities on the basis of information that is submitted to the tax inspectorates by the authorities maintaining the state land cadastre - o cadastral value land plots; bodies carrying out registration of rights to real estate and transactions with it - about persons to whom land plots are registered; municipal authorities - to combine the object of taxation with the payer, as well as to obtain information about land plots and their owners that have not been registered in accordance with the Federal Law of July 21, 1997 No. 122-FZ “On state registration rights to real estate and transactions with it.” All these bodies provide information according to forms approved by the Ministry of Finance of the Russian Federation.

Tax base for land plots located in the common joint ownership, is determined for each of the payers who are the owners of this land plot in equal shares.

The Code establishes categories of beneficiaries whose tax base is reduced by 10 thousand rubles. These include:

Heroes of the Soviet Union and the Russian Federation, full holders of the Order of Glory;

Disabled people with III degree of disability labor activity, as well as persons with disability groups 1 and 2, established before January 1, 2004, without issuing a conclusion on the degree of limitation of the ability to work;

Disabled since childhood;

Veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of combat operations;

Individuals who have the right to social support in accordance with the Law of the Russian Federation “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant” and persons equivalent to them.

Reduction of the tax base by a tax-free amount is made on the basis of documents confirming the right to reduce the tax base, submitted by the payer to the inspection authority at the location of the land plot.

Local authorities have the right to establish additional categories of payers who have the right to benefit from land tax benefits.

It should be noted that the right to benefits is of a declarative nature. Therefore, the payer, if he has grounds for using the benefit, must submit a corresponding application to the tax authority. However, beneficiaries often do not consider it necessary to declare their right to a benefit, which results in the sending of a notice of payment of land tax to such person.

Good afternoon, dear readers! Taxes are an integral part economic system any country. They form budgets at different levels: from federal to local, and create the material basis for the existence of the state. The salaries of officials, the maintenance of the administrative apparatus, administrations at various levels, the police, the army, and other government agencies are paid through the payment of taxes by legal entities, individual entrepreneurs and individuals. Today we’ll talk in more detail about personal taxes.

Phys. persons are the population of our country, that is, each of us. Taxation is a difficult category; to understand it on your own, you need to spend many hours studying the Tax Code of the Russian Federation. Therefore, today we will consider the main types of taxes that individuals pay. We will explain their essence, the process of calculation and payment as simply as possible. We will tell you how to check the existence of obligations, as well as the amounts that need to be paid to the budget. Let's start by considering the issues of who taxpayers are and how the state keeps records of them.

Personal taxes: taxpayers and how are they taken into account?

An individual taxpayer is a person:

who owns movable or immovable property - an object of taxation;
who receives income or material benefit.

Payers can be adults and minors. Children may own property that is subject to taxation. Payment for such obligations is made by the parents or legal representatives of the child. In addition, resident individuals (spending 183 or more days a year within the country) and non-residents of the Russian Federation are required to pay taxes.

Registration of taxpayers is carried out using TIN ( An identification number). It is assigned when the Federal Tax Service receives data on the appearance of a taxable object for a specific person. For example, when purchasing a car or getting a job.

The Federal Tax Service cannot always track the fact of the occurrence of a taxable object. In this case, citizens are required to independently transfer this data to the tax office. Concealment threatens administrative, and in as a last resort even criminal liability. If you are “suspected” of having hidden income, then the inspectorate will definitely send a letter demanding you file an income tax return.

Taxes paid by individuals (as well as legal entities and individual entrepreneurs) can be classified as follows:

1. By level:

federal;
regional;
local.

By method of admission:

straight;
indirect.

Depending on the payer:

from individuals
legal entities.

In the last paragraph, there are no individual entrepreneurs, because, strictly speaking, they also belong to individuals. But due to the fact that taxation of individuals. persons registered as individual entrepreneurs have significant differences; they are usually “unofficially” identified for ease of perception of information separate category payers. Articlereveals the nuances of individual entrepreneur taxation.

What taxes do individuals pay: 8 main types!

The Tax Code of the Russian Federation provides for the following types of taxes for individuals:

Income tax (personal income tax).
Property.
Transport.
Land.
Excise tax
Water.
Hunting fee.
Fishing fee.

Naturally, any tax is calculated and paid only when there is an object corresponding to it. Now let’s take a closer look at what taxes individuals pay.

Personal income tax calculation: we must share!

The essence of personal income tax is revealed in its name - “tax on personal income”. Calculation and transfer personal income tax amounts from wages is carried out by the employer. You need to declare and pay it yourself for the following types of income:

From the sale of movable or immovable property that has been owned for less than three years.
Received abroad.
Rents from rental property.
Winnings (lotteries, drawings).
Other income.

Taxes for individuals are not paid on income received:

From the sale of property that has belonged to you for more than three years.
By inheritance.
By donation from close relative or a family member.

Personal income tax is one of the main taxes that most of our fellow citizens pay. Personal income tax returns must be submitted by April 30 of the year following the reporting year. This means that the 2016 return must be filed by April 30, 2017. In addition to physical For persons who have received additional income, Form 3-NDFL is submitted to the Federal Tax Service by those who want to receive a tax deduction. We'll talk about it a little later.

Personal income tax must be paid by July 15 of the following reporting year, that is deadline payments for 2016 – June 15, 2017. But first of all, let's figure out what's going on personal income tax accrual. The formula is very simple:

TAX AMOUNT = TAX RATE * TAX BASE.

The tax rate is a percentage of the tax amount. Tax base is the amount on which tax is paid, that is, the amount of income. There are five rate options for personal income tax:

9% is the least common rate, which is this moment Applies only to proceeds from mortgage-backed bonds that were issued before January 1, 2007.
13% is the standard rate at which most resident taxpayers pay tax from:

salary,
remuneration under civil law contracts (concluded for the performance of work, provision of services for a certain time period),
dividends,
profits from the sale of property.

15% is the rate applied to individuals. persons who are not residents of the Russian Federation, but receive dividends from Russian companies.
30% - applies to all types of income of non-residents of the Russian Federation, except dividends.
35% - maximum personal income tax rate. The following income is taxed:

winnings,
income from deposits, deposits.

It’s worth clarifying here: if annual interest does not exceed the refinancing rate at the beginning of the year (8.25%) + 10%, then such profit is not subject to personal income tax. Accrual occurs only on an amount that exceeds 18.25% of the invested funds. We are talking about rubles. If the deposit is in dollars, then all income over 9% of the money invested is accrued.

Revenue from user fees borrowed money KPK, and agricultural KPK.

Now let's return to the question of tax deductions - expenses taken into account for tax purposes.

Firstly, only personal income tax payers can reduce the tax base or return part of previously paid taxes at a rate of 13%.

Secondly, there are 3 types of deductions for individuals (not individual entrepreneurs):

¾ standard (for children, for “themselves” disabled people of the Second World War, heroes of the Russian Federation, Chernobyl survivors), social (amounts spent on education, charity, treatment, pension accumulation),
¾ property (when purchasing or constructing housing)
¾ professional.

Thirdly, physical Non-resident persons do not have the right to receive these deductions. The topic of tax deductions is covered in detail in Articles 218-221 of the Tax Code of the Russian Federation.

Taxes for individuals: property obliges!

Individuals are required to pay property tax (IT) if they own real estate:

House, apartment, room.
Garage or parking space.
Unfinished buildings.
A complex of buildings and structures united by a common goal.
Other buildings.

Since 2015, the process of calculating the ID base has undergone significant changes. Now the value of a property is calculated not according to the inventory value, but according to the cadastral value. At the end of 2016, these changes affected 28 constituent entities of the Russian Federation, and by 2020 they will cover the entire country. This was done to reduce the tax burden on the population, using a system of tax deductions depending on the type of object:

¾ apartment – 20 m²;
¾ room – 10 m²;
¾ house – 50 m²;

This amount must be subtracted from the area of the home before calculating the amount to be paid. What's interesting is that you don't have to do it yourself. The Federal Tax Service will send a notice to each owner of real estate about the need to pay tax.

Rates vary from 0.1% to 2% of the cost. It all depends on the type and size of housing, as well as on the locality, since property tax is local. This means that the right to determine the rate belongs to local councils: for residential premises - from 0.1 to 0.3%, for commercial and expensive real estate - up to 2%, other - up to 0.5%.

Transport tax liability: the more horses, the more difficult it is to keep them!

Transport tax is paid on any vehicle that is subject to state registration. Its owner is annually sent a letter indicating the tax base and calculating the amount of payment. Payment details are attached to the letter.

The current tax period will be due in the next calendar year. So in 2016, the car owner was paid for 2015. By the way, payments must be made before December 1, otherwise penalties will begin to accrue. If you want to check the correctness of the amount indicated on the receipt, there is a special calculator on the official tax website.

Among the most significant factors for calculating the amount of tax, we highlight:

Region of registration of the car owner. Each region has its own rates, as well as increasing coefficients.
Horsepower. Perhaps one of the main factors, because the tax is calculated depending on their quantity. In this case, a diversified system is used. For example, in Moscow for every hp. "passenger cars" up to 100 hp you need to pay 12 rubles, from 100 to 125 hp. - 25 rubles and so on.
Price. For cars whose cost exceeds 3 million rubles, an increasing factor is provided from 1.1 to 3, depending on the age of the car and type.
Type of vehicle, since each of them has its own odds and rates.

If you do not agree with the accrued tax amount, please contact the Federal Tax Service office at your place of registration or contact center.

Land tax: if you have it, value it, if you value it, pay it!

Every individual who owns land plot, either the right to own it for life, or the right to use it indefinitely, pays tax. The rate can vary from 0.025% to 1.5%, which is at the discretion of local councils. You can check information for your region on the Federal Tax Service website. The tax base is determined based on the cadastral value of the land plot.

The payment deadlines are the same as for transport tax: until December 1 of the next year. Declarations are not submitted, and the tax is calculated by tax inspectorate specialists, after which a notification is sent to the owner’s place of registration. It usually arrives one month before the payment deadline. If this does not happen, then it is better to take the initiative yourself and find out how much and where to pay so that penalties do not start accruing.

Excise duty: the border is locked!

Excise tax is federal indirect tax. Not many people know that individuals (not individual entrepreneurs) can also be excise tax payers. This is possible when importing/exporting excisable goods through customs (Article 179 of the Tax Code). These are:

Alcohol.
Products that contain alcohol with a mass fraction of more than 9%.
Alcohol products.
Tobacco products.
Vehicles: cars, motorcycles (from 150 hp).
Fuel: diesel, household stove and gasoline.
Motor oils.

Taxes for individuals on the import/export of excisable goods are covered in more detail in Article 181 of the Tax Code of the Russian Federation.

Water tax: we pay for cleanliness!

Water tax Individuals (not individual entrepreneurs) pay only when water is taken from an artesian well. To drill such a water well, you need to obtain a license. The withdrawal of water from shallower water horizons for personal use is not subject to taxation and licensing.

Calculation of tax liabilities, as well as their payment, is the responsibility of the taxpayer. The rate for 2016 is 93 rubles per unit of volume, that is, per 1000 m³. For owners of wells that do not have meters installed, an increasing factor of 1.1 is applied. A gradual increase in the tax rate is planned until 2025. The tax base is the volume of water pumped out over a certain period of time. Returns must be submitted and taxes paid by April 20, June 20, October 20 and January 20, for the 1st, 2nd, 3rd and 4th quarters, respectively.

It may seem that an artesian well is very beneficial (comparing it with tap water). But do not forget that the cost of drilling, documentation, plus obtaining a license is about 1 million rubles. Depending on the region of the country, this amount can reach 2 million rubles.

Hunting fees: the more catch, the more tax!

This type of federal tax is paid by individuals who have received permission to hunt:

areas that are in the public domain;
territories that are assigned to individual entrepreneurs or legal entities;
natural areas with enhanced protection.

The amount of the fee is calculated using the rate in kind and the number of animals. The rate for each type is set separately. You can find the list in Article 333 of the Tax Code. The fee is paid simultaneously with obtaining the permit. Phys. persons (not individual entrepreneurs) do not provide reporting on this type of collection.

Fishing fees: a small fee for a big catch!

Article 333 of the Tax Code lists marine biological species for the catch of which a fee is paid. But before you start fishing, you must obtain permission. The formula for calculating the fee is standard:

Amount = Amount of catch*rate provided for this species.

The fee is paid in stages. The first is a one-time payment (10% of total amount). The second stage is regular contributions ((total amount - one-time contribution)/number of months for which the permit was issued). The third stage is payment of a one-time fee no later than the 20th day of the month following the month the permit expires. Physical reporting is not available to individuals.

How to check for tax obligations?

Individual taxes must be paid on time. Otherwise, penalties will begin to accrue. The fact that a notification was not received (for transport tax or property tax) will not mitigate the guilt. Full responsibility rests with the taxpayer. To avoid late payments, you need to periodically check to see if you have been charged any tax due. You can do this in two ways:

Visit to tax office.
Through the taxpayer's personal account.

Personal visit, of course the better, that you can ask all the questions you are interested in, check the accuracy of the accrual, and dispute the amount. The disadvantages of this method are quite obvious: it takes a lot of time, and sometimes it costs nerves. The Federal Tax Service office is a popular place for taxpayers, and people in queues usually become extremely unfriendly.

The Internet, namely the taxpayer’s personal account, can save you from visiting the tax office. Strictly speaking, you still have to visit the inspection once in order to receive a login with a password. But this procedure takes no more than 15 minutes. The main thing is to take your passport with you (TIN if available).

You will receive a printout with your login information. When visiting your account for the first time, it is recommended to change your password. Information appears within three days from the date of first registration. On home page personal account there will be a summary table. It indicates the accrued amount, paid, overpayment and debt. At the top, in the “Objects of Taxation” tab, you can see what taxes individuals pay. The convenience of your personal account is that you can use it to submit an application to the Federal Tax Service and also receive an answer without a personal visit.

How to pay tax: TOP 6 best ways!

Payers of personal income tax from wages, faced with the need to pay taxes on their own, often experience difficulties. We present to your attention 6 convenient ways how to pay tax.

Method 1. Bank cash desk.

It’s convenient because a professional will do all the work for you. You just need to provide payment details and a passport. The payer receives payment order with the bank's mark, and can be completely calm. The disadvantages are that sometimes you have to wait in a long line. It is convenient to generate details through your personal account.

Method 2. Payment terminal.

With it, of course, you can only pay some taxes. For example, transport. But quickly, without queues, in any convenient place. The only significant drawback is the relatively high commission. Some terminals simply charge extortionate fees for payments.

Method 3. Taxpayer’s personal account.

Using your personal account, you can not only find out all necessary information, and also pay taxes. The only drawback is that payments are supported using cards opened in FTS partner banks, and their number is not large (about 13). It is worth noting that the tax office cooperates with almost all major banks.

Taxes are the main source of revenue generation for the Russian Federation budget. Personal taxes play an important role in this. Individuals in the Russian Federation are subject to several types of taxes, property tax, and a number of indirect taxes included in the cost of products purchased by an individual, but the main tax that all citizens pay is the personal income tax.

The meaning of dividing taxpayers into residents and non-residents is that residents bear full tax liability on income, i.e. are subject to income taxation on all sources - both internal and external, and non-residents have limited tax liability, i.e. Only income from sources located in a given country is subject to taxation.

All taxes paid by individuals in the Russian Federation can be classified according to financial, economic, administrative, legal and spatiotemporal characteristics.

Currently, individuals are payers of the following taxes and fees:

1) tax on personal income;
2) transport tax;
3) property tax;
4) land tax.

Personal income tax ranks 1st in terms of revenues to the budgets of municipalities and is the main tax from the population to the budget.

Income tax payers are:

1. Individuals with permanent residence in Russia. Residents include persons living in Russia for a total of at least 183 days in a calendar year.
2. Individuals who do not have permanent residence in the Russian Federation, in the case of income in Russia.
3. Foreign personal companies, the income of which is considered to be the income of their owners. The owner of a personal company is considered to be an individual who owns any business entity, the income of which in the country of registration of the personal company is not subject to corporate income tax or other similar tax.

The age of an individual does not affect his recognition as a tax payer.

The object of taxation for individuals is the total income received in a calendar year:

- for residents - from sources in the Russian Federation and abroad;
- for non-residents - from sources in the Russian Federation.

When taxing, total income received both in cash and in kind is taken into account. Income received in kind is taken into account as part of the total annual income at state regulated prices, and in their absence - at free prices on the date of receipt of income. Income received outside the Russian Federation by individuals with permanent residence in the Russian Federation is included in income subject to taxation in the Russian Federation.

The taxpayer's total annual income is not the same as the taxable income to which the current income tax rate schedule applies. Taxable income, compared to total annual income, is always less by the amount of deductions allowed by law. These deductions consist, as a rule, of the non-taxable minimum, professional expenses, various types of individual, family deductions, deductions for children, the amount of contributions actually paid and various kinds of social funds and compulsory insurance. The system of allowed deductions for determining an individual's tax liability is of great importance. Most experts assess the level of taxation based not on the size of tax rates, but on the amount of tax deductions allowed to be used.

Along with tax deductions from total income, a system of tax offsets is used. If a tax deduction is used to calculate taxable income, then the tax offset reduces the amount of taxable income already received as a result of calculations, i.e. These are the amounts by which a taxpayer can reduce their income tax liability.

The calculation of tax liabilities for income tax is carried out by taxpayers themselves. The taxpayer bears administrative and criminal responsibility for the information submitted to the tax authorities, for the correct determination of tax obligations, timely payment of taxes and submission of information to the tax authorities. Along with paying tax on a return, all countries have withholding tax systems.

Personal income taxes belong to the group of national taxes. At the same time, regulation on the collection of taxes on personal income, as a rule, falls under the exclusive competence of the central level of government. At the national level, the objects of taxation, the methodology for determining taxable income, the level of national income, the conditions and amounts of universal and special deductions and credits provided, the general conditions for the provision and receipt of tax bills, the terms and procedure for paying taxes and submitting reports are determined. At the regional and local levels, usually only the rates of additional taxes or surcharges on national income taxes can be changed.

The tax period for personal income taxation is one year. In most cases, this period coincides with either the calendar year or the legally established financial year.

The tax on property of individuals on the territory of the Federation was introduced by the Law of the Russian Federation of December 19, 1991 No. 2003-1 “On taxes on property of individuals.”

Property tax for individuals is a local tax and is fully included in the revenues of local budgets.

Taxpayers of property tax for individuals are individuals - owners of residential buildings, apartments, dachas, garages and other buildings, premises and structures.

Property tax for individuals is calculated based on the tax base and the corresponding tax rate.

The following categories of citizens are exempt from paying property tax for individuals:

· Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
· disabled people of groups I and II, disabled since childhood;
· participants in the Civil and Great Patriotic Wars, other military operations to defend the USSR from among military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans;
· civilian personnel of the Soviet Army, Navy, internal affairs and state security agencies who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in cities during this period , participation in the defense of which is counted towards these persons’ length of service for the purpose of granting a pension on preferential terms established for military personnel of active army units;
· persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 1244-1 “On the social protection of citizens exposed to radiation as a result of the Chernobyl nuclear power plant disaster”, in accordance with the Federal Law of November 26, 1998 No. 175-FZ “On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River”;
· military personnel, as well as citizens discharged from military service upon reaching the age limit for military service, health conditions or in connection with organizational and staffing events, having a total duration of military service of 20 years or more;
· persons who were directly involved in special risk units in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;
· family members of military personnel who have lost their breadwinner. Benefits for family members of military personnel who have lost their breadwinner are provided on the basis of a pension certificate, which is stamped “widow of a deceased soldier” or has a corresponding entry certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If these family members are not pensioners, the benefit is provided to them on the basis of a certificate of death of a serviceman.

Local governments have the right to establish tax benefits and the grounds for their use by taxpayers.

The two types of taxes listed above are the main ones, but in addition to them, individuals pay transport and land taxes, as well as various fees and duties.

Payers of transport tax are legal entities and individuals who, in accordance with the legislation of the Russian Federation, have registered vehicles subject to transport tax.

The following vehicles are not subject to transport tax:

1) rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;
2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower, received through social protection authorities in the manner prescribed by law;
3) fishing sea and river vessels;
4) passenger and cargo sea, river and aircraft owned by organizations whose main activity is passenger and cargo transportation;
5) tractors, self-propelled combines of all brands, special vehicles registered to agricultural producers and used in agricultural work for the production of agricultural products;
6) vehicles owned by the right of economic management or operational management to federal executive authorities, where military and equivalent service is legally provided for;
7) vehicles that are wanted, provided that the fact of their theft is confirmed by a document issued by the authorized body;
8) airplanes and helicopters of air ambulance and medical services.

Land tax is a local tax, and in accordance with Article 387 of Chapter 31 of the Tax Code of the Russian Federation is established by regulatory legal acts of representative bodies of municipalities.

Payers of land tax are individuals who own land plots on the right of ownership, the right of permanent use or the right of lifelong inheritable possession.

The tax base is defined as the cadastral value of land plots recognized as an object of taxation.

The tax base for each payer - an individual is established by the tax authorities on the basis of information that is submitted to the tax inspectorates by the authorities maintaining the state land cadastre - on the cadastral value of land plots; bodies carrying out registration of rights to real estate and transactions with it - about the persons to whom land plots are registered; authorities of the municipality - to combine the object of taxation with the payer, as well as to obtain information about land plots and their owners that have not been registered in accordance with the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with him". All these bodies provide information according to forms approved by the Ministry of Finance of the Russian Federation.

The tax base for land plots that are in common joint ownership is determined for each of the payers who are the owners of this land plot in equal shares.

The Code establishes categories of beneficiaries whose tax base is reduced by 10 thousand rubles. These include:

- Heroes of the Soviet Union and the Russian Federation, full holders of the Order of Glory;
- disabled people with the third degree of limitation of the ability to work, as well as persons with 1st and 2nd groups of disability established before January 1, 2004 without issuing a conclusion on the degree of limitation of the ability to work;
- disabled people since childhood;
- veterans and disabled people of the Great Patriotic War, as well as veterans and disabled people of combat operations;
- individuals who have the right to social support in accordance with the Law of the Russian Federation “On the social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant” and persons equivalent to them.

Local authorities have the right to establish additional categories of payers who have the right to benefit from land tax benefits.

Exist different kinds taxes paid by individuals, companies, and individual entrepreneurs. Which ones need to be paid, their terms, payment details? In our article we will analyze the features and consider all the nuances of all types of taxes.

The essence and functions of taxes

In short, taxes are government revenue that are collected on a regular basis - these are gratuitous and non-refundable payments that are collected from legal entities and individuals to meet the financial needs of the country.

Their main functions include:

Fiscal, that is, state provision financial resources to carry out activities.
Regulating when taxes restrain or stimulate any economic activity.

The following types of fees and taxes are established in the Russian Federation:

Indirect and direct.
Regional, local, federal and municipal significance.
Only for individuals.
Only for legal entities.
In relation to goods, services, income, profit, etc.

The main purpose of general tax payments is to replenish the budget depending on the type of expenses. If we are talking about special taxes, then they are levied to provide for a certain area, for example, to replenish the road fund, pay transport tax, etc.

What taxes are levied on individuals?

Let's take a closer look at the types of taxes that only individuals pay.

Personal income tax

Everything collected from individuals falls within Federal budget. Such a fee can safely be called basic, since it must be deducted from any type of income received. So, for example, a company employee receives a salary minus personal income tax - the responsibility for paying tax falls on employers. If a private individual carried out other employment relationships during the reporting year, he must contact the tax office himself, draw up a declaration and pay the tax.

Payers of personal income tax: citizens of the Russian Federation, foreign persons and stateless persons. If a person has lived on the territory of the Russian Federation for 183 days or more, he must pay the fee from any sources of his income; if less, then only from the income that was received in the territory of Russia.

The object of taxation is the amount of income received by a person during the year, expressed not only in cash, but also in kind.

Advance payments for personal income tax are made no later than the 15th of May, August and November - no more than 75% of the total income. Additional payment for the past calendar year must be submitted no later than 30 days from the date of receipt of the notice from the tax service.

Property tax

It is classified as a local fee. The objects of taxation are:

Apartment, house or other housing.
The buildings.
Vehicles other than cars, motorcycles (for example, motor boats, airplanes).

Tax payment is carried out once a year in accordance with the data of the bureau that carries out technical inventory. The fee is calculated according to the following formula: inventory value * 0.1%. If the property has not been assessed, then the amount of state insurance must be used for calculations. To be paid until September 15 and November in equal parts.

Transport tax

Its payers are vehicle owners (not only cars and motorcycles, but also any vehicle “shod” with tires). They pay the tax every year before undergoing maintenance; to calculate it, you need to know the power of the car and in relation to the unit of power.

Gift taxes

If you were given property as a gift or inherited it, you must pay gift tax. True, only if the value of the inherited property was more than 850 minimum wages, and more than 80 minimum wages for donated property. The obligation to pay the fee and liability for non-payment lies with the individual.

Land tax

Objects of taxation include agricultural land or a plot that a private person received for starting a subsidiary farm or building housing. The amount is affected by the rate and area of the plot:

0.1 – 2% for agricultural land.
3% for the land where housing will be built (minimum 60 rubles per square meter).

You can pay the entire amount in one payment or divide it into two times, paying on September 15 and November.

What taxes does the individual entrepreneur pay?

Individual entrepreneurs can pay several types of taxes, which include the simplified tax system, OSNO, UTII and Unified Agricultural Tax. The simplified tax system is also the most popular, since it makes accounting much easier with their help. But other systems also have advantages. To make a choice, it is worth studying in more detail the features of taxation, payment terms, reporting forms, etc.

simplified tax system

To work according to the simplified tax system, an individual entrepreneur must comply with restrictions on the number of people employed persons. In addition, there are requirements for the residual value of the fixed assets and the amount of income. The objects can be either income (tax rate is 6%) or the difference between expenses and income (rate is 15%). If you meet the specified requirements, then you can switch to the simplified tax system from January 1 of the next year. You must submit your application within a month.

UTII

In this case, the calculation is based not on the actual income of the individual entrepreneur, but on the expected one. The Tax Code of the Russian Federation has full list types of activities when an entrepreneur can work on UTII. If a businessman is engaged in several types of business, then he needs to keep separate records for liabilities and property.

BASIC

If the individual entrepreneur high turnover, then he should work according to OSNO. Most entrepreneurs who work under this system must additionally pay VAT, insurance premiums.

PSN

If individual entrepreneurs are engaged in those types of activities that fall under the patent taxation system, they can either switch to it or use it in parallel. The tax rate is 6% of income.

In addition, the individual entrepreneur must pay insurance premiums. If the income for the year was less than 300 thousand rubles, then the following form of calculation is used:

PFR = minimum wage * KM * ST, where:

Minimum wage – minimum size wages.
ST – insurance rates.
KM – calendar months, during which the activity was carried out.

Payment to the FFOMS is calculated using the following formula:

FFOMS = minimum wage * KM * ST (rate is 5.1%).

Sum total contribution(FEV) is calculated using the formula: Pension Fund + Federal Compulsory Medical Insurance Fund for income less than 300 thousand rubles. If the amount of income exceeds this figure, then in addition to the FEV, the payer must pay a contribution to the Pension Fund in the amount of 1% of the amount that exceeded the income of 300 thousand rubles.

Types of taxes for LLC

Main tax regimes for companies with limited liability these are EVND, Unified Agricultural Tax, Osno and Simplified Taxation System. At all, general system assumes the following payment for the LLC:

20% on profit.
Company property tax.
Payment of taxes and fees from wages.

But in some cases, LLCs may switch to other systems. Let's take a closer look at them.

UTII

This type collection has some advantages, since it allows the organization to be exempt from some additional fees. True, when calculating, you need to take into account the expected, and not real income, which is established for a specific type of activity. The fee must be paid at the end of the quarter, but the company is not relieved of the obligation to pay all payroll fees.

simplified tax system

This tax “regime” applies to organizations engaged in small business. This type of fee has a number of important advantages:

There is no need to pay income tax.
Property taxes.
Reporting has been reduced.
There is an opportunity to take advantage of benefits.

To switch to this regime, you must submit the appropriate application before December 31.

Unified agricultural tax

To switch to this mode, you need to submit an application from October 20 to December 20. The main thing is that the income of a company that is engaged in agricultural activities using its own resources must be at least 70%. The formula used is:

Unified agricultural tax = (difference between income and expenses) * 6%. Advance payments are due by July 25, and final payments are due by the end of March of the following year.

Other fees from LLC

In addition to the above taxes, others must be paid. These include environmental fees and a license.

First of all, they include funds for the use of water resources and land. Any organizations using water must pay fees. Funds are deposited once a quarter, but the tax rate depends on the location of the water resource, economic region RF.

If we are talking about, then the object is a land plot that is part of the municipality. The tax base is the cadastral price of the plot, payment is made once a year. Tax rates vary from 0.3 to 1.5%.

In contact with

regarding federal taxes and regional laws in terms of regional and municipal taxes.

Tax Code of the Russian Federation

basis Russian legislation regulating the taxation of individuals and legal entities in the Russian Federation is the Tax Code of the Russian Federation.

Regarding individuals, and in this material we will only talk about taxation of individuals, the Tax Code of the Russian Federation establishes:

types of taxes that individuals must pay in the Russian Federation;

the grounds for the occurrence and procedure for fulfilling obligations to pay taxes and fees;

forms and methods of tax control;

liability for tax offenses;

procedure for appealing acts tax authorities and the actions of their officials.

The Tax Code of the Russian Federation consists of two parts:

First part Tax Code dedicated to establishing general principles taxation, including for individuals;

the second part of the Tax Code has 4 sections, including 18 chapters, divided into 374 articles (some of them are not currently in force), regulating individual species taxes.

During the time that has passed since the adoption of the second part of the Tax Code of the Russian Federation, many changes have been made to it. At the same time, chapters and articles of the second part of the Tax Code did not come into force immediately, but sequentially during 2001–2005.

Taxes are the main source of revenue generation for the Russian Federation budget. Taxes on individuals also play an important role in this.

Types of taxes from individuals

IN tax system In Russia there are 3 groups of taxes on individuals, depending on government agency, which collects tax from individuals and uses the funds from this tax:

federal taxes;

regional taxes and

local taxes and fees.

Federal taxes for individuals

TO federal taxes for individuals the following applies:

personal income tax (NDFL) or, as it is also called, income tax.

Regional taxes for individuals

TO regional taxes for individuals the following applies:

transport tax for individuals.

Local taxes for individuals

Local taxes on individuals include:

property tax for individuals;
land tax.

Insurance fees for individuals

Let us briefly consider the features of taxation for each of these types of taxes from individuals.

Personal income tax (NDFL)

Personal income tax is regulated by Chapter 23 “Individual Income Tax” of the Tax Code of the Russian Federation.

Pay Personal income tax physical persons who are residents of the Russian Federation, and persons who receive income from sources of the Russian Federation, but who are not its residents.

Individuals staying in the Russian Federation for more than 183 consecutive days are recognized as tax residents. Any income received by them (if the business is not registered) is subject to personal income tax (NDFL) in the amount of 9/13/15/30/35%.

The tax base includes all types of income that were received:

both in cash and
in natural form.

They can also include income in the form of material benefits. For each type of income the tax base is calculated separately, since for different incomes There are different tax rates.

The tax base may be reduced due to:

Transport tax for individuals

Taxpayers of property tax for individuals in accordance with Chapter 32 of the Tax Code are individuals who have the right of ownership of property recognized as an object of taxation.

(Article 400 “Taxpayers” and Article 401 “Object of Taxation” of the Tax Code).

Article 407 “Tax benefits” of the Tax Code, which regulates the procedure for providing benefits for the property tax of individuals, provides for categories of citizens who are exempt from paying this tax, including pensioners receiving pensions assigned in the manner established by pension legislation.

The provisions of this article provide for the provision of complete exemption from payment of property tax for individuals in relation to one piece of real estate for the following types at the choice of the taxpayer:

apartment or room;
House;
premises or structures specified in subparagraph 14 of paragraph 1 of Article 407 of the Tax Code;
economic building or structure specified in subparagraph 15 of paragraph 1 of Article 407 of the Tax Code;
garage or parking space.

In accordance with paragraph 2 of Article 401 of the Tax Code, residential buildings located on land plots provided for personal subsidiary plots, dacha farming, vegetable gardening, gardening, and individual housing construction are classified as residential buildings.

That is, a citizen who has the right to apply a tax benefit for the property tax of individuals, since 2015, has the right to be exempt from paying this tax in in full only, for example, in relation to one residential building, at his own choice, regardless of the number of residential buildings owned by him.

Information about selected taxable items in respect of which a tax benefit is expected to be received is submitted by the taxpayer to the tax office of his choice before November 1 of the year being tax period, starting from which a tax benefit is applied to these objects.

In accordance with the provisions of Chapter 32 of the Tax Code, when establishing a property tax for individuals, regulatory legal acts of representative bodies of municipalities may also establish additional tax benefits not provided for in Article 407 of the Tax Code, the grounds and procedure for their application by taxpayers.

Land tax for individuals

Land tax for individuals is regulated by Chapter 31 “Land Tax”, Article 15 “ Local taxes and fees" of the Tax Code of the Russian Federation and is a local tax.

Land tax is required to be paid by all individuals who own land plots. The land tax rate is determined in every municipal formation based on the basic coefficients established in the Tax Code of the Russian Federation.

The procedure for calculating land tax for individuals

Land tax is charged to individuals only on land plots located within the boundaries of the municipality. If a citizen owns several plots of land, he is presented with amounts based on the rules in force at the location of each.

Not taxed land tax on land plots limited or withdrawn from circulation, as well as forest areas.

Not included among the objects of taxation are lands on which natural water bodies classified as part of the water fund are located.

The basis for calculating land tax for individuals is the cadastral value of the land plot, determined in accordance with the requirements of the law.

In the light latest changes this cost has increased significantly. The assessment of the cadastral value of a land plot depends on the location, area, level market prices, fertility and other factors. The approved figure may be challenged by the taxpayer, subject to the presentation of an independent assessment report or other documents indicating a lower value.

When installed on a plot of land shared ownership, each citizen is obliged to pay a portion of the tax equal to the amount of his rights. Under the general joint regime, the distribution of responsibilities is carried out in equal shares.

Minors or incapacitated citizens are also payers of land tax for individuals, for whom the burden of paying the tax is borne by guardians or parents.

Land tax rate for individuals and tax period

The calculation of land tax amounts payable by individuals is carried out by the territorial Federal Tax Service of the Russian Federation on the basis of approved rates. The period for accruals is the calendar year.

Tax officials apply the following rates:

0.3% – agricultural lands, areas of housing, communications, gardening, lands for defense, customs needs, security;
1.5% - all other areas.

Municipalities have the authority to adjust the specified land tax rates for individuals.

Deadline for depositing accrued amounts cannot be installed for individuals before November 1 the year following the calculation year.

Not required to pay land tax representatives of the indigenous peoples of the North, Far East and Siberia, recognized as small in number. The category of beneficiaries also includes residents of these communities living on lands used to preserve the traditional way of life, an endangered type of economic activity.

Insurance fees (contributions) from individuals

On January 1, 2010, the chapter of the Tax Code of the Russian Federation on the unified social tax lost force. The legislator introduced a new taxation system called insurance fees.

Who is the taxpayer for insurance fees?

The obligation to pay insurance premiums arises:

from employers from amounts paid to employees;

at individual entrepreneurs(fixed rates).

Insurance premium rates in 2019

In 2018, insurance premium rates will remain at the same level. The State Duma decided not to raise rates. The total insurance premium rate in 2018 will be 30%.

Table. Insurance premium rates in 2019.

* - at this rate only payments that exceed the maximum limit for the base for insurance premiums are taxed (clause 4 of article 8 and clause 1 of article 58.2 of Law No. 212-FZ).