General characteristics of the taxes of the constituent entities of the Russian Federation. Tax system in the Russian Federation. Regulatory legal acts

The system of taxes and fees is a certain set of taxes, fees, duties and other obligatory payments in force in a given state. The system of taxes and fees, as a rule, reflects the features of the state-territorial structure of the country. One of the most important principles of taxation is the principle of the unity of the system of taxes and fees, which follows from the Constitution of the Russian Federation (Articles 8, 71, 72). The guarantees of the unity of the economic space are reflected in the Tax Code of the Russian Federation: it is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation and, in particular, directly or indirectly limit the free movement within the territory of the Russian Federation of goods (works, services) or financial resources or otherwise restrict or create obstacles not prohibited by law economic activity individuals and organizations.

The principle of the unity of the system of taxes and fees means the operation of the same taxes and fees throughout the country, which is due to the task of the state in the field of tax policy unify obligatory payments. The purpose of such unification is to achieve a balance between the law of the subjects of the Russian Federation and municipalities establish taxes and respect for the basic human and civil rights enshrined in the Constitution of Russia (Articles 34, 35), as well as constitutional principle unity of the economic space. This goal is also served by the establishment of an exhaustive list of regional and local taxes.

Thus, system of taxes and fees in Russia is a set of taxes, duties and fees that reflect the federal structure of Russia, established on the basis of the principles and in the manner prescribed by federal laws, levied on the territory of the Russian Federation from individuals and legal entities and entering budget system RF and off-budget funds.

Modern system taxes and fees of Russia is determined tax code. The following types of taxes and fees are established and levied in the Russian Federation:

federal taxes and fees;

Regional taxes;

local taxes.

Such a three-tier system is inherent in many states that have a federal structure. Federal taxes and fees are recognized as established by the Tax Code of the Russian Federation and obligatory for payment throughout the territory of the Russian Federation.

Regional taxes and fees are recognized that are established in accordance with the Tax Code of the Russian Federation by the laws of the constituent entities of the Russian Federation and are obligatory for payment on the territory of the corresponding constituent entities of the Russian Federation.

Local recognized taxes and fees established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government and mandatory for payment on the territory of the relevant municipalities. Local taxes and fees in the federal cities of Moscow and St. Petersburg are established and put into effect by the Tax Code of the Russian Federation and the laws of the said constituent entities of the Russian Federation.

The following federal taxes have been established and are in force in Russia:

1) value added tax;

2) excises;

3) personal income tax;

4) corporate income tax;

5) tax on the extraction of minerals;

6) water tax;

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

8) state duty.

The list of regional taxes includes:

1) corporate property tax;

2) tax on gambling business;

3) transport tax

TO local taxes relate:

1) land tax;

2) tax on the property of individuals.

Classification of taxes can be carried out on various grounds.
:

8. Special tax regimes: concept, types and meaning

The Tax Code of the Russian Federation uses the concept of "legal regime" in order to establish a special procedure legal regulation tax relations. In legal theory legal regime is defined as a set of techniques and methods defined by law, used by public authorities in the process of regulating public relations to achieve their goals.

In Art. 18 of the Tax Code of the Russian Federation states that special tax regimes are established by this Code and are applied in cases and in the manner provided for by this Code and other acts of legislation on taxes and fees, and a list of special tax regimes is also given. It also establishes that special tax regimes may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees provided for in Art. 13-15 of the Tax Code of the Russian Federation.

Special tax regime- this is a special procedure for the legal regulation of tax relations, expressed in a certain combination legal means and creating a certain degree of favorableness to meet the interests of subjects tax law.

Special tax and legal regimes in relation to the general tax and legal regime have differences.

Firstly, a specific special tax-legal regime affects a certain, narrower area of tax relations. Secondly, the establishment of special tax and legal regimes is based on special tax and legal rules that differ from the legal rules governing common mode tax relations. At the same time, special norms of tax law have priority in the relationship between general and special tax legal norms.

In accordance with paragraph 1 of Art. 18 of the Tax Code of the Russian Federation, the grounds for the application of special tax and legal regimes are the provisions of the Tax Code of the Russian Federation and other acts of legislation on taxes and fees.

Paragraph 2 of Art. 18 of the Tax Code of the Russian Federation contains a closed list of special tax regimes, which include:

1) taxation system for agricultural producers (single agricultural tax);

2) simplified taxation system;

3) the system of taxation in the form of a single tax on imputed income for certain types activities;

4) the system of taxation in the implementation of production sharing agreements;

5) patent system of taxation.

Part two of the Tax Code of the Russian Federation devotes a separate section VIII1 to them: chapter 26.1 "The system of taxation for agricultural producers (single agricultural tax)"; chapter 26.2 "Simplified taxation system"; chapter 26.3 "The system of taxation in the form of a single tax on imputed income for certain types of activities"; chapter 26.4 "The system of taxation in the implementation of production sharing agreements" and chapter 26.5 "Patent taxation system".

An integral element of each special tax regime is the direct bearer of a specific special tax and legal regime.

The carrier of the regime can be certain territories, for example, special economic zones, as well as closed administrative-territorial entities. The carriers of the tax regime can be separate categories taxpayers, for example, small businesses under a simplified taxation system, taxpayers who are agricultural producers. The carriers of special tax and legal regimes are distinguished by the possession of the necessary status, which is associated with the right to apply a special system of taxation. In this regard, the Tax Code of the Russian Federation and federal laws should define clear criteria for classifying a certain category of taxpayers or territories as regime bearers. For example, in order to apply a simplified system of taxation of small businesses, it is necessary to determine the circle of taxpayers with the status of a "small business entity". This concept is disclosed by the Federal Law "On state support small business in the Russian Federation” dated June 14, 1995 No. 88FZ.

Special tax regimes aimed at creating more favorable economic and financial conditions for the activities of organizations, individual entrepreneurs related to the field of small business, agricultural producers, participants in the implementation of production sharing agreements.

9 . The concept and system of NP

Tax law in Russian legal system occupies a leading place, because it regulates the most important legal relations for the state and society - public relations in the field of taxation that arise between the state, taxpayers and other obligated persons.

The term "tax law" can be considered and interpreted with different content:

1) tax law as an academic discipline;

2) tax law as a branch of legal science (a system of categories, judgments and conclusions about tax and legal relations);

3) tax law as part of a branch (sub-branch) of Russian law.

It must be remembered that tax law as an academic discipline and tax law as scientific knowledge are based on a branch of law, as they study the norms and institutions of a particular branch (sub-branch) of law.

How academic discipline tax law is a system of information, knowledge and information about the main provisions of tax law. As part of academic discipline such issues as the subject, method of tax law, the history of tax legislation, various theoretical problems are considered.

The science of tax law- a system of knowledge about the norms of the relevant branch of law, theory, practice, about the procedure, forms and methods of applying the norms of a particular branch of law. As a science, tax law studies social problems and processes arising from the regulation of tax legal relations.

Tax law- a set of legal norms regulating social relations in establishing, introducing and levying a tax by means of an imperative method of influencing the relevant subjects.

Like any legal community, tax law is a set of interrelated legal norms that establish and regulate a special range of social relations. Tax law is a sub-branch financial law, but at the same time has its own system. In the system of tax law, complexes of homogeneous tax and legal norms are distinguished that regulate certain groups of social relations included in its subject. The system of tax law is based on a logical, consistent division of tax and legal norms and their combination into homogeneous legal complexes (institutions and sub-institutions), taking into account the content and nature of the relations they regulate in the field of tax activities of the state and local governments.

Tax law is a set of norms created and protected by the state. All tax and legal norms are coordinated with each other, as a result of which their interdependence is formed. complete system with certain internal coordination and structure. Hence, tax law system- this is a certain internal structure (structure, organization), which develops objectively as a reflection of the really existing and developing social relations in the tax sphere.

The system of tax law makes it possible to identify which institutions and sub-institutions this sub-branch of law consists of and how these constituent elements interact with each other. The system of tax law is characterized by such character traits, as unity, difference, interaction, ability to divide, objectivity, consistency, material conditionality, procedural implementation.

The unity of the legal norms that form the tax law is determined, firstly, by the unity of the state will expressed in them; secondly, the unity of principles, as well as the ultimate goals and objectives of tax legislation; thirdly, the unity of the mechanism of legal regulation of tax relations.

At the same time, the norms of tax law differ in their specific content, nature of prescriptions, scope, forms of expression, sanctions, etc. This division is based on the diversity and specificity of tax relations, their inherent property character. Therefore, tax law is divided into two parts - General and Special.

IN General part tax law norms are included, which fix the basic principles, legal forms and methods of legal regulation of tax relations, the composition of the system of taxes and fees, General terms the establishment and introduction of taxes and fees, the system of state bodies that carry out tax activity, delimitation of their powers in this area, the basis of the tax-legal status of other entities, forms and methods tax control etc. The norms of the General Part apply to all tax legal relations and apply to all other institutions, sub-institutions and norms of tax law.

The provisions of the General Part of tax law are concretized in its Special Part, which is formed by norms that regulate in detail the types of taxes and fees.

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Tax is a mandatory, individually gratuitous payment collected in the form of alienation Money belonging to organizations or individuals on the basis of the right of ownership, economic management or operational management, in order to financial support activities of the state and municipalities.

Collection- This compulsory contribution, the payment of which is one of the conditions for the commission in respect of payers of fees government bodies, local authorities, other authorized bodies And officials legally significant actions, including the granting of certain rights or the issuance of permits (licenses).

Taxes and fees are levied on both organizations and individuals. Participants in relations regulated by tax legislation are organizations and individuals that perform the functions of taxpayers (payers of fees) or tax agents, tax and customs authorities.

Federal taxes and fees are taxes and fees established by the Tax Code (Article 13) and obligatory for payment throughout the Russian Federation.

Federal taxes include: value added tax - VAT; excises; personal income tax - personal income tax; corporate income tax; mineral extraction tax - MET; water tax; fees for the use of objects of the animal world and for the use of objects of aquatic biological resources; National tax.

Regional taxes are taxes that are established by the Tax Code (Article 14) and the laws of the subjects of the Russian Federation and are obligatory for payment in the territories of the respective subjects. Regional taxes are introduced and terminated in the territories of the constituent entities of the Russian Federation in accordance with the Tax Code and the laws of the said constituent entities of the Russian Federation.

When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation determine the following elements of taxation: tax rates, the procedure and terms for paying taxes; can also be installed tax incentives grounds and procedure for their application. Other elements of taxation for regional taxes and taxpayers are determined by the Tax Code.

Regional taxes include: corporate property tax; gambling business tax; transport tax.

Local taxes are taxes established by the Tax Code (Article 15) and regulatory legal acts of the representative bodies of municipalities. Local taxes are obligatory for payment in the territories of the respective municipalities. Local taxes are introduced and terminated in the territories of municipalities in accordance with the Tax Code and regulatory legal acts of the representative bodies of municipalities.

When establishing local taxes, the representative bodies of municipalities determine tax rates, the procedure and terms for paying taxes, as well as tax benefits, the grounds and procedure for their application. Other elements of taxation for local taxes and taxpayers are determined by the Tax Code of the Russian Federation.

Local taxes include: land tax; personal property tax.

Special tax regimes include:

single agricultural tax - ESHN- taxation system for agricultural producers;

n simplified taxation system - USN;

taxation system in the form of a single tax on imputed income for certain types of activities - UTII;

taxation system in the implementation of production sharing agreements.

Taxes existed even in Rus'. Gradually, taxation underwent changes, as a result of which federal and regional taxes, as well as local taxes, were singled out as a separate group. Regional and local payments to Russian citizens are known to a greater extent than federal ones, which will be discussed further.

Taxation system in Russia. Types of taxes

Federal taxes are a separate part of the whole tax system, which operates throughout Russia. Federal taxes include all payments that are prescribed in the codes of Russia, and are also regulated legislative acts and norms of adopted orders and resolutions. Federal taxes and fees include the following payments:

value added tax (VAT);
excises;
personal income tax (PIT);
corporate income tax;
mineral extraction tax;
water tax;
fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;
National tax.

The presented types have their own fixed rates and form the basis of the entire budget of the country. Looking at the list federal taxes, clarity should be made regarding the definition and approved rates for Russia.

Personal Income Tax

Among the types of federal taxes, the presented variety ranks first in terms of significance and financial component. It is personal income tax that accounts for more than half of the tax deductions received in the country.

Answering the question: personal income tax - what kind of tax (federal or regional) - we can safely say that the presented type of collection is widespread, and therefore federal. The fee is a percentage of all income received by Russian citizens - the main wage, side jobs, income received from the sale of property (with certain conditions of payment), as well as winnings and other income to the accounts.

is a federal tax and should not be confused with a local or state tax. In relation to him, interest rate at the rate of:

9% - on received dividends until 2015 in respect of individuals, as well as on income from mortgage coverage until 2007;
13% — the rate applies to income received from various kinds labor activity;
15% - on dividends received until 2015, taxpayers are Russian resident organizations;
30% - the rate applies to all income for non-residents of Russia;
35% - on certain types of winnings and prizes.

In the present situation, set calendar year as a reporting period. carried out until April 30 following the reporting period.

The federal personal income tax has certain differences for citizens and organizations, which is presented in the table.

	For individuals	For individual entrepreneurs	For legal entities
Payers	Residents of Russia and non-residents	Individuals who have registered their activities as an individual entrepreneur	— Russian organizations; - Individual entrepreneurs; — Notaries engaged in private practice; — Lawyers who have established law offices; — Separate divisions foreign organizations in Russia
The tax base	— Remuneration received from other than withholding agents; - Amounts from the sale of property, if the individual was in possession of less than 3 years; — Amounts received from sources located abroad; winnings and prizes; - Amounts from the sale of manuscripts, paintings and other items received by an individual by inheritance; - Amounts received on the basis of a donation agreement.	- All income from business activities. - Income \u003d revenue - expenses, documented.	All operating income received by the taxpayer
Calculation procedure	Tax rate * tax base (amount of income)	— With confirmation of expenses: income * 13%. — Without confirmation of expenses: Revenue * 20%.	The tax base= income received – tax deductions. Tax= taxable base * tax rate
tax rates	Above rates apply	— 13% — is used when calculating the received profit; - 20% - used in the absence of the possibility of documentary confirmation of expenses	— 20% on income tax in certain structures; - 13% - on income with documentary evidence of expenses
Tax payment	Submission of the declaration - until April 30, payment of taxes - until July 15	Submission of the declaration - until April 30 of the year following the reporting period. Advance payments are made: – No later than July 15 for the period from January to June current year; – No later than October 15 for the period July-September; - No later than January 15 for the period October-December.	Tax returns must be filed by April 1

It has already been said above what applies to federal taxes and fees, as well as the features of calculating payments, taking into account tax deductions. It is necessary to make out what is included in the list of federal taxes of the Russian Federation. Here are distinguished:

standard tax deductions - these amounts are prescribed in article 218 of the Tax Code of the Russian Federation of federal taxes, they identify the deduction for the child and for the taxpayer;
social - article 2019 of the Tax Code of the Russian Federation - expenses for charity, training and other areas;
investment - Article 219.1 of the Tax Code of the Russian Federation - in the implementation investment activity taxpayer;
property - Article 220 of the Tax Code of the Russian Federation - the ability to return 13% of the amount of the acquired real estate if taxes are paid earlier;
professional - Article 221 of the Tax Code of the Russian Federation - royalties and other income from professional activities;
deductions for the carry forward of losses from operations with securities- Article 220.1 of the Tax Code of the Russian Federation.

All federal taxes are prescribed in the Tax Code of the Russian Federation - the document is regularly changed, which should be remembered when filing a declaration.

Corporate income tax

A general description of federal taxes and fees cannot but highlight separately the moments of accruing corporate income tax. Answering the question, whether income tax is federal or regional, in accordance with the law, it is established that this is a federal tax. This is explained by a single calculation of sizes, payment throughout the Russian Federation, as well as the approved rate. On this issue, the following data should be highlighted:

Income tax is the amount of tax, which is calculated taking into account preliminary calculations.
Payers are all Russian and foreign legal entities operating in the country, as well as foreign companies who are residents of Russia.
The tax base is the difference between income and expenses.
The basic tax rate is 20%, which is applied to the previously received tax base.
Income tax requires mandatory filing of a declaration every quarter of the current year. Monthly tax payments are possible.

For organizations exists. USN - is it federal or regional tax? Not every entrepreneur knows this. But in matters of which USN tax is federal or regional, everything is not so simple regarding legislation. So, in articles 13-15 of the Tax Code of the Russian Federation, a complete list of tax fees is prescribed, in which there is no simplified system. But Article 12 of the Tax Code of the Russian Federation specifies that special tax regimes can be established as part of the main list. Therefore, the simplified system is a federal tax.

Value Added Tax (VAT)

VAT - federal tax or regional? It's federal indirect tax, which is paid by sellers at the time of sale of goods. Organizations and entrepreneurs are recognized as payers. The tax base in federal taxes of the presented nature is established in two directions. The first way to determine - the calculation is carried out on the day of full or partial payment from the upcoming supply of goods or services. The second - on the day of shipment of goods and services.

It is important to know:: types, differences from indirect taxes, table.

In determining what kind of VAT tax - federal or regional - buyers or users of services do not particularly think. Most simply pay attention to the cost of goods or services, and it is formed taking into account the presented taxation.

excises

Excises deserve special consideration - what kind of tax is it: federal or regional? An excise is an indirect tax that is levied on the price of goods or services provided. The presented fee is attributed to certain types of products - alcohol, tobacco, fuel and other goods. These fees are paid by the organization individual entrepreneurs, as well as sellers who deliver goods across customs borders.

Tax rates are set as follows:

at a fixed rate;
at an ad valorem rate - taken into account assessed value goods at customs;
at the combined rate.

Reference: Ad valorem rate - a rate set as a percentage of the value of the object of taxation.

Excise rates for each type of product are fully listed in Article 193 of the Tax Code of the Russian Federation.

taxpayers in this case are organizations and individual entrepreneurs who are engaged in the extraction of minerals. The objects of taxation are:

minerals that are mined from the bowels of Russia;
fossils recovered from waste and subject to separate licensing;
minerals that are mined outside of Russia.

Tax rates are presented in article 342 of the Tax Code of the Russian Federation. The tax period is every month. Payment of the fee occurs no later than the 25th day of the month following the tax period.
(In the Tax Code of the Russian Federation this tax regulated in Chapter 26 Mineral Extraction Tax (Articles 334-346)).

water tax

Article 13 of the Tax Code of the Russian Federation indicates whether the water tax is federal or regional. This is a federal tax, which is separately prescribed in chapter 25.2 of the Tax Code of the Russian Federation. The following data is presented here:

taxpayers are organizations and individuals who use water resources as a result of conducting a certain type of activity;
the objects of taxation are the water used and the use of individual water bodies;
the tax base is the volume of water, the area of the provided water space, etc., depending on the type of activity of the taxpayer;
taxable period- quarter;
the tax rate is prescribed in article 333.12 of the Tax Code of the Russian Federation;
tax is paid no later than the 20th day of the month following the tax period.

Federal taxes and fees have changed in 2019, which should be found out in advance - before filing a declaration, if it is filled out by taxpayers on their own.

It is also necessary to consider the forest tax - is it federal or regional fee. The forest tax is a federal payment that is paid in a similar way to the water tax (according to the forest resources taxpayers).

Mechanism for calculating federal taxes

Examples of the calculation of federal taxes were listed above in the table. In this case, there is nothing complicated - the tax base should be multiplied by the rate approved at the time of filing the declaration and paying the fee. Calculus deserves special attention. tax base what happens in accordance with the existing activities of the taxpayer.

Payment procedure

To pay federal tax, you must first file a return with tax service. This can be done by Russian mail (send by letter with a notification), on the website of the Federal Tax Service or contact in person. After filing the declaration, employees draw up a receipt for payment of the fee by the taxpayer. Payment is made on the due date.

What items are exempt from federal tax?

Although federal tax is mandatory, there is a list of goods and services that are not taxable.

The list includes:

bakery products;
children's clothing and footwear;
medicines and orthopedic products;
housing and communal services;
vouchers to sanatoriums and health-improving institutions issued to the disabled;
educational and scientific book production and so on.

A complete list of goods and services is presented in Article 350 of Chapter 27 of the Tax Code of the Russian Federation.

Do I have to pay federal taxes?

Failure to pay federal or local taxes on time results in criminal liability. In this case, they are guided by article 198 of the Criminal Code of the Russian Federation.

The issues of which taxes are related to federal payments, and what are the features of their payment were considered in detail. The information presented is important for Russian citizens, as are the following interesting facts:

Residents of Russia are people who stay in the country for more than 183 days a year. Otherwise, taxpayers are recognized as non-residents, which means they pay federal taxes of the Russian Federation at higher rates.
There are special CCCs in income tax (codes budget classification), where allocate federal budget in particular. The system is used to better track the payment of all taxes that a taxpayer has to pay.
– regional or federal? Definitely regional. Each area has the right to set its own rate for making fees.

System of taxes and fees (not to be confused with the tax system!) is a set of taxes and fees levied on payers in the manner and on the terms determined by the Tax Code.

The principle of mobility (elasticity) of taxation lies in the fact that some mandatory elements of the tax and even the tax itself can be quickly changed both in the direction of weakening and in the direction of strengthening its fiscal or other function.

The principle of stability of the tax system is based on the fact that, despite a certain mobility of taxation, the tax system should be fairly stable, cardinal reform of the tax system should be carried out only in exceptional cases and in a strictly defined manner. One of the attributes of this principle is the requirement of Art. 5 of the Tax Code that changes in terms of establishing new taxes or fees should come into force no earlier than January 1 of the year following the year of their adoption, but not earlier than one month from the date of their official publication.

Principle of tax federalism should be considered as the main organizational principle the functioning of the tax system of the country, giving various levels of government tax powers and responsibilities regarding the establishment of taxes, tax deductions and distribution tax revenue between the budgets of the respective levels to ensure their financial independence.

The principle of publicity is based on the requirement of mandatory official publication of laws and other normative acts relating in one way or another to the obligations of the taxpayer. Based on this principle, Art. 32 NC for tax authorities the duty to inform taxpayers free of charge about applicable taxes and fees, to give explanations and consultations on the procedure for calculating and paying taxes is fixed.

The principle of one-time taxation It is based on preventing the taxation of the same object by more than one tax. In other words, the same object should be subject to only one tax and only once for the tax period specified by law. This principle is embodied, in particular, in Art. 38 of the Tax Code, where it is said that each tax has an independent object of taxation.

It should be noted that the totality of the presented system of principles is not generally accepted in the theory and practice of taxation.

1.75

One of the most important principles of taxation is the principle of the unity of the system of taxes and fees, which follows from the Constitution of the Russian Federation (Art.

8, 71, 72). The guarantees of the unity of the economic space are reflected in the Tax Code of the Russian Federation: it is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation and, in particular, directly or indirectly limit the free movement of goods (works, services) or financial resources within the territory of the Russian Federation, or otherwise restrict or create obstacles to the economic activities of individuals and organizations not prohibited by law.

The principle of the unity of the system of taxes and fees means the operation of the same taxes and fees throughout the country, which is due to the task of the state in the field of tax policy to unify mandatory payments. The purpose of such unification is to achieve a balance between the right of the constituent entities of the Russian Federation and municipalities to establish taxes and observance of the fundamental rights of man and citizen enshrined in the Constitution of Russia (Articles 34, 35), as well as the constitutional principle of the unity of the economic space. This goal is also served by the establishment of an exhaustive list of regional and local taxes.

Thus, the system of taxes and fees in Russia is a set of taxes, duties and fees that reflect the federal structure of Russia, established on the basis of the principles and in the manner prescribed by federal laws, levied on the territory of the Russian Federation from individuals and legal entities and received by the budget system of the Russian Federation and off-budget funds. The modern system of taxes and fees in Russia is determined by the Tax Code.

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

federal taxes and fees; -

regional taxes and fees; -

local taxes and fees.

Such a three-tier system is inherent in many states that have a federal structure.

Federal taxes and fees are recognized as established by the Tax Code of the Russian Federation and obligatory for payment throughout the territory of the Russian Federation22.

Taxes and fees established in accordance with the Tax Code of the Russian Federation by the laws of the constituent entities of the Russian Federation and obligatory for payment on the territory of the respective constituent entities of the Russian Federation are recognized as regional. When establishing a regional tax, the representative authorities of the constituent entities of the Russian Federation determine the following elements of taxation: tax rates, the procedure and terms for paying taxes; tax benefits in the manner and within the limits provided for by the Tax Code of the Russian Federation.

Taxes and fees established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government and obligatory for payment on the territory of the relevant municipalities are recognized as local.

Local taxes and fees in the federal cities of Moscow and St. Petersburg are established and put into effect by the Tax Code of the Russian Federation and the laws of the said constituent entities of the Russian Federation.

When establishing a local tax, the representative bodies of local self-government determine the following elements of taxation in regulatory legal acts: tax rate within the limits established by the Tax Code of the Russian Federation, the procedure and terms for paying tax; tax benefits in the manner and within the limits provided for by the Tax Code of the Russian Federation.

The following federal taxes have been established and are in force in Russia: -

value added tax; -

corporate income tax; -

personal income tax; - unified social tax; -

National tax; -

mineral extraction tax; -

inheritance or gift tax; -

water tax; -

fee for the use of objects of the animal world and the use of objects of aquatic biological resources1.

The list of regional taxes includes: -

corporate property tax; -

transport tax; -

gambling tax2; Local taxes include:-

land tax; -

personal property tax 3.

Classification of taxes on various grounds is presented in the diagram (see diagram 12).

The list is given in the edition federal law dated July 27, 2004 No. 95-FZ as of January 1, 2005 2