Tax system The Russian Federation is the basis for the state to perform its functions and main source federal, regional and local budgets. In this article we will look at the structure and main elements of the tax system of the Russian Federation.

Briefly about the history of the taxation system in Russia

The tax system of the Russian Federation began to take shape after the collapse of the USSR, namely in December 1991. Then the law “On the Fundamentals of the Tax System of the Russian Federation” was adopted. He introduced new taxes and fees, for example, VAT, income tax, excise taxes on alcohol and tobacco products and others. In 1998, the 1st part was approved Tax Code RF, in 2000 - the 2nd part. This code has become the main legislative act in the Russian tax system. The Tax Code of the Russian Federation determined the relationship between the state and taxpayers, the structure and elements of the Russian tax system.

Separately, it is worth highlighting the formation of state bodies to supervise taxation in the Russian Federation. In 1990, the State tax office, which was then transformed into the State Tax Service. In 1998, the Ministry of Taxes and Duties appeared. In 2004, it was reorganized, and its functions were transferred to the Ministry of Finance of the Russian Federation. From the same year, the well-known Federal Federal tax service, which is still in operation today.

The tax system is... (concept and structure)

The tax system of the Russian Federation can be defined as the totality of all taxes and fees adopted in Russia, as well as administrators of taxes and fees (government bodies) and their payers.

The structure of the Russian tax system implies a complex interaction of all its constituent elements: taxes (and since 2017 also insurance) and fees, their payers, legal basis and government agencies.

The structure of the tax system of the Russian Federation has 3 levels:

• federal;
• regional;
• local.

The tax level determines the corresponding budget level to which it is credited.

Since the tax system of the Russian Federation has a 3-level structure, the legislative framework on taxes and fees is also divided into 3 levels:

• Federal legislation is the highest level legislative framework. It operates throughout the Russian Federation. By-laws and other normative legal acts must not contradict it. This category includes both parts of the Tax Code of the Russian Federation, federal laws that are consistent with the provisions of the Tax Code of the Russian Federation, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation and, of course, the Constitution of the Russian Federation.
• Regional legislation includes the laws of the constituent entities of the Russian Federation on taxation in a specific region of our country.
• Local legislation consists of normative legal acts that are adopted by representative bodies of local government (councils of deputies, legislative assemblies).

In addition, on the basis of the Tax Code of the Russian Federation, the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation develop orders, clarifications, clarifications, letters and other similar documents. They are necessary to specify the provisions and articles of the Tax Code of the Russian Federation and other federal laws of the Russian Federation in the field of taxation. Such documents clarify situations that are unclear from the point of view of taxpayers and can be drawn up on the basis of their requests.

Read more about federal, state and local taxes in this article.

Elements of the tax system of the Russian Federation

As noted earlier, the tax system of the Russian Federation involves the interaction of all its elements and A complex approach to solving tax problems. All constituent elements form tax structure RF.

The structure of the Russian tax system includes:

• all taxes, insurance premiums and fees accepted on the territory of our country in accordance with the Tax Code of the Russian Federation;
• subjects of taxes and fees;
• regulatory framework;
• government authorities in the field of taxation and finance.

Now let's look at each element of the Russian tax system in more detail.

Taxes and fees established in Russia are obligatory for those categories of taxpayers who are responsible for their payment in accordance with the provisions of the Tax Code of the Russian Federation.

The subjects of taxation are taxpayers (legal entities and individuals) and tax agents, that is, those who, according to the Tax Code of the Russian Federation, pay taxes and fees. As an example of tax agents, we can cite enterprises and organizations that calculate and transfer personal income tax on the accrued income of their personnel, and also submit the corresponding tax reporting(2-NDFL, 6-NDFL) after the end of the tax period (year).

The system of tax authorities of the Russian Federation includes:

• Ministry of Finance of the Russian Federation.
• Federal Tax Service of the Russian Federation.

The Ministry of Finance of the Russian Federation determines the main directions tax policy of our state, forecasts tax revenues and makes proposals to improve the tax system of the Russian Federation as a whole. His department includes the Federal Tax Service of the Russian Federation as executive agency state power.

The main functions of the Federal Tax Service of the Russian Federation are:

• accounting of taxpayers and fees;
• control over compliance with tax legislation requirements;
• supervision and verification of tax accruals, their payment to the relevant budget and tax reporting.

The Federal Tax Service of the Russian Federation is a unified system of all tax authorities. It includes:

• Management in each subject of the Russian Federation. Territorial authorities are subordinate to him tax authorities and inspections of the Federal Tax Service of the Russian Federation.
• Interregional inspections of the Federal Tax Service for each federal district. Subordinate to them are interregional inspectorates for the largest taxpayers, for centralized data processing (DPC), as well as interdistrict inspections.

What are the taxes in the Russian Federation?

In total, there are 14 taxes in our country: 8 federal, including National tax, 3 regional and 3 local. There are 5 special taxation systems that stand a little apart. We will also highlight insurance premiums and the new experimental taxation regime for self-employed persons, introduced in 2019.

Read more about the experiment on taxation of the self-employed.

Federal taxes throughout the territory of our state have the same tax rates, calculation rules and transfers in accordance with the Tax Code of the Russian Federation. These include:

• personal income tax;
• corporate income tax;
• excise taxes;
• water tax;
• mineral extraction tax;
• state duty.

Regional taxes are also approved by the Tax Code of the Russian Federation at the federal level. Regional authorities have the opportunity to change taxation conditions at their discretion and within the limits adopted by the Tax Code. For example, regions can set a tax rate, but not more than the amount prescribed in the Tax Code of the Russian Federation. All changes are fixed by the laws of the constituent entities of the Russian Federation. This includes transport tax, tax on gambling business, on the property of organizations. Organs regional administration They can also introduce special tax regimes and make their own changes to them, but in accordance with the provisions of the Tax Code of the Russian Federation.

Local taxes, however, like other taxes and fees in Russia, are also approved by the Tax Code of the Russian Federation. Local self-government bodies can make changes and additions to them within the framework of the Code. Local taxes include:

• land tax;
• property tax individuals;
• trade fee.

Depending on the manner of collection, taxes can be divided into 2 main categories: direct and indirect. Direct taxes are charged directly on the income or value of the taxpayer's property. Indirect taxes are included in the cost of goods, services and works. In fact, they are paid by the buyer of the product, and the seller acts as an intermediary between the indirect tax and the state. In Russian federation indirect tax only 2: VAT and excise taxes. All others are direct.

Types of taxation systems in the Russian Federation: basic, simplified taxation system, UTII, etc.

Choosing a tax system in Russia for business entities is an important event that allows you to determine the tax burden for business. Let's look at the main types of taxation in Russia.

The tax system of the Russian Federation includes 5 tax regimes plus another experimental one (since 2019):

1. Basic taxation system (OSNO).

This mode is assigned to a business entity automatically immediately after registration with the Federal Tax Service. It can be used by both LLCs and individual entrepreneurs. The taxpayer has the right to switch to a special regime subject to compliance with the conditions established by tax legislation.

1. Simplified taxation system (USNO).

The simplified tax system has the right to be used by taxpayers who:

• the average number of employees does not exceed 100 people;
• the residual value of depreciable fixed assets does not exceed 150 million rubles;
• income for 9 months do not exceed 112.5 million rubles.

1. Unified tax on imputed income (UTII).

This special regime can only be used by those economic entities whose activities are listed in clause 2 of Art. 346.2 of the Tax Code of the Russian Federation, and the average number of personnel does not exceed 100 people.

Who has the right to apply UTII, see.

1. Unified Agricultural Tax (USAT).

Only agricultural producers have the right to use this regime.

Read about the details of using the Unified Agricultural Tax in the section “Unified Agricultural Tax”.

1. Patent (PSN).

PSN has the right to apply exclusively individual entrepreneurs. The meaning of this regime is that a merchant buys a patent for a certain period not exceeding 12 months.

How to choose the best tax system

1. BASIC.

This regime has the highest tax burden:

Income tax
	10 or 18% (from 01/01/2019 - 20%) of the markup amount depending on the type of goods
	The rate depends on the type of product
Property tax	The rate is set by regional authorities
	The rate depends on the type of minerals
Transport tax	The rate is set by regional authorities and depends on the power of the vehicle
Water tax	The rate depends on the type of water body

If your business is just starting to develop, we recommend paying attention to special modes. Let's consider the main simplified taxation system and UTII:

The taxpayer must first decide on the type of taxable object. With the simplified tax system there are 2 of them:

• Income from which 6% is paid to the budget.
• The difference between income and expenses, from which 15% should be transferred to the state.

Income (6%)	Income minus expenses (15%)	Income (6%)	Income minus expenses (15%)
The single tax replaces the income tax (personal income tax for individual entrepreneurs), VAT, property tax (except for the tax calculated from cadastral value real estate)			UTII. For application of UTII The amount of expected income is determined by the state. With UTII, no income tax, VAT, or property tax are paid, with the exception of established by law cases. Read about the pros and cons of using UTII. Results The Russian tax system involves a complex interaction of all elements that form its structure. The elements of the tax system of the Russian Federation include: taxes and fees, their payers, the regulatory framework and government authorities in the tax field. The structure of the Russian Federation system in the field of taxation has 3 levels: federal, regional and local. At each of these levels, relevant legislative acts are adopted, which should not contradict the provisions of the Tax Code and the Constitution of the Russian Federation.

The state's tax system is a necessary tool for performing its most important functions and tasks. The structural organization of the tax system is the main indicator of economic and social development countries.

The tax system of the Russian Federation began to operate in 1992 simultaneously with the adoption of the law “On the Fundamentals of the Tax System of the Russian Federation.” Terms were introduced income tax, excise tax, value added tax (VAT).

For 25 years Russian system taxation has been repeatedly changed and subjected to reforms and innovations.

At the beginning of 1999, the first part of the Tax Code of the Russian Federation came into force. On January 1, 2001, the second part of the law came into effect. The Tax Code of the Russian Federation has become the most important legislative and legal act of the Russian Federation, defining the relationship between the state and the taxpayer, the functions, structure and elements of the state taxation system.

Tax system of the Russian Federation briefly

The general characteristics of the tax system of the Russian Federation express it as the most important source of income state budget all levels and the foundation for the high-quality and timely implementation by the state of its functions in managing flows Money and economics.

The tax system of the Russian Federation is a complex of taxes, fees and other tax payments, introduced federal legislation RF, as well as regulatory legal acts regions and local governments.

The concept of a tax system also includes the totality of relationships between taxpayers and the state.

Principles of building the tax system of the Russian Federation

The basics of building the Russian tax system are described in Art. 3 Tax Code of the Russian Federation. In general, it is worth classifying the following principles for constructing a tax system:

• Justice. Any Russian citizen is obliged to pay taxes legally established in the Russian Federation. At the same time, when determining the tax, it is taken into account whether the citizen is capable of paying it in fact.
• Certainty. To establish a tax, clearly defined elements of the tax system are necessary. Ambiguous interpretations of legislation are interpreted in favor of the taxpayer.
• Equality. The law prohibits differentiation of tax rates and the provision of unjustified preferential treatment based on the citizenship of the taxpayer, his property or capital. In addition, taxes cannot be applied differently on account of nationality, religion, social status, race.
• Convenience. Laws must be clearly formulated so that a Russian citizen is informed about the need to pay a certain type of tax, its amount and the time frame for making the payment. The implementation of this principle is aimed at the timely fulfillment by a citizen of tax obligations to the state, as well as at eliminating abuse of the powers of the tax authorities.
• Economical. Necessity economic justification imposed taxes and fees. Payments that contradict the constitutional foundations of Russia are unacceptable.

Thus, the principles of the tax system are aimed at compliance Russian legislation and constitutional foundations.

Structure of the tax system of the Russian Federation

The structure of the tax system involves its division into taxation levels. Each level consists of elements corresponding to it, characterizing and enabling the system to efficiently perform its assigned functions.

Levels of the Russian tax system

The tax system of the Russian Federation consists of 3 levels (Tax Code of the Russian Federation, Art. 12):

• Federal.
• Regional.
• Local.

Tax system: classification of taxes in the Russian Federation

Art. 12 of the Tax Code of the Russian Federation classifies the following types of taxes depending on the level:

• Federal. Must be paid by taxpayers without fail throughout Russia, with the exception of exemptions provided in connection with the use of special tax regimes, which are described in clause 7 of Article 12 of the Tax Code of the Russian Federation. You can read more here.
• Regional. Taxes established by the Tax Code of the Russian Federation and regional laws subjects of the Federation and subject to mandatory payment on their territory. What taxes are these and who pays them are in our article.
• Local. Taxes and fees levied in municipalities in accordance with the tax legislation of the Russian Federation, laws of constituent entities and municipalities. You will learn about them here.

Elements of the tax system

The taxation mechanism consists of a subject and an object, the tax rate and the benefits provided for its payment.

The Russian tax system is represented by the following constituent elements:

• Types of taxes, fees and other tax payments.
• Rights and responsibilities of citizens and tax system authorities.
• Methods and types of control in the tax sphere.
• Responsibility for violations of legal acts of tax legislation.
• Grounds for establishing a tax and the emergence of an obligation to pay it.
• Principles of establishing taxes.
• Inspections, examinations, registration of taxpayers.
• The procedure for challenging and appealing actions or inactions of employees of the Russian tax system.

Functions of the tax system

The tax system of the Russian Federation as a combination of elements performs a number of functions. These functions are:

• Fiscal. The tax system of the Russian Federation is a guarantor of security cash receipts state budget.
• Regulatory. Consists in achieving the intended objectives in the tax public policy. Taxes and the tax system are recognized as a powerful tool for regulating the economy, investment growth rates, supply and demand, and employment.
• Distributive. Expressed in distribution tax funds for budgets of all levels.
• Stimulating. Various benefits allow promising sectors of the economy to develop effectively.
• Test. Allows the state to control financial activities taxpayers, including their income and expenses. The tax system is developing dynamically, therefore, with the help of control, the feasibility of innovations in it is also assessed.

Currently, there is no generally accepted definition that fully describes the Russian tax system. In our opinion, the concept of “tax system” is broader than the concepts of “system of taxes and fees” and “taxation system” and includes, in addition to taxes and fees themselves, the entire complex of relations directly related to taxation.

The basis of the Russian tax system is the Tax Code. In addition, the tax system of the Russian Federation includes federal laws on taxes and fees adopted in accordance with this code (Clause 1, Article 1 of the Tax Code of the Russian Federation).

The Tax Code contains a description of the system of taxes and fees in the Russian Federation; in particular, it sets out the basics of taxation in Russia (Clause 2 of Article 1 of the Tax Code of the Russian Federation):

• types of taxes and fees;
• the grounds for occurrence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees;
• principles of establishment, enforcement and termination of previously introduced regional and local taxes;
• rights and obligations of participants in relevant legal relations (taxpayers and fee payers, tax agents, tax and customs authorities);
• forms and methods tax control;
• liability for violation of laws on taxes and fees;
• the procedure for appealing acts and actions of tax authorities, as well as their officials.

Principles of the tax system of the Russian Federation

The tax system of the Russian Federation is based on key principles, in accordance with which all regulations in this area are developed. The principles of the tax system include (in order of the relevant provisions of the Tax Code):

The principle of legality of taxation. Every person must pay legally established taxes and fees. This is established by paragraph 1 of Article 3 of the Tax Code.

1. The principle of tax fairness. Taxes must be established taking into account the actual ability of the taxpayer to pay them (Clause 1, Article 3 of the Tax Code of the Russian Federation).
2. The principle of universality and equality of taxation (clause 1, article 3 of the Tax Code of the Russian Federation). It lies in the fact that every person bears equal responsibilities to society. This follows from Article 8 of the Constitution of the Russian Federation. Paragraph 2 of Article 3 of the Tax Code of the Russian Federation also establishes that taxes and fees cannot be discriminatory and applied differently based on social, racial, national, religious and other similar criteria. Not allowed to install differentiated rates taxes and fees, tax benefits depending on the form of ownership, citizenship of individuals or place of origin of capital.
3. Principle economic feasibility taxation. Paragraph 3 of Article 3 of the Tax Code establishes that taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable.
4. The principle of unity of the economic space of the Russian Federation. In accordance with paragraph 4 of Article 3 of the Tax Code, 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 restrict the free movement within the territory of Russia of goods (work, services) or financial resources, or otherwise restrict or create obstacles not prohibited by law economic activity individuals and organizations.
5. The principle of establishing taxes and fees in due order. No one can be obligated to pay taxes and fees, as well as other contributions and payments that have signs of taxes and fees, and at the same time are not provided for by the Tax Code, or are established in a manner other than that determined by the Tax Code of the Russian Federation. This is stated in paragraph 5 of Article 3 of the Tax Code. Prohibition on imposing taxes other than federal law directly enshrined in the Constitution of the Russian Federation.
6. Certainty principle tax liability. It is established by paragraph 6 of Article 3 of the Tax Code. In accordance with this rule, when establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees must be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay.
7. The principle of presumption of interpretation of all irremovable doubts, contradictions and ambiguities in tax legislation in favor of the taxpayer (payer of fees). According to paragraph 7 of Article 3 of the Tax Code, all irremovable doubts, contradictions and ambiguities in acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees).

The concept of tax and fee in the tax system of the Russian Federation

The concept of tax and fee is established in Article 8 of the Tax Code. In accordance with this norm, a tax is a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial security activities of the state and (or) municipalities.

Collection is mandatory contribution levied on organizations and individuals, the payment of which is one of the conditions for the commission of fees in relation to payers government agencies, local government bodies, other authorized bodies And officials legally significant actions, including the granting of certain rights or the issuance of permits (licenses).

Participants in relations regulated by legislation on taxes and fees

Participants in relations formed within the Russian tax system and regulated by tax legislation usually include two categories of organizations and individuals obligated to pay taxes and fees, as well as two categories of government bodies authorized to control this process, namely:

• organizations and individuals recognized in accordance with the Tax Code as taxpayers or payers of fees;
• organizations and individuals recognized in accordance with the Tax Code tax agents;
• tax authorities ( federal body executive power, the commissioner for control and supervision in the field of taxes and fees, and its territorial bodies);
• Customs(federal executive body authorized in the field of customs affairs, subordinate customs authorities of the Russian Federation);

The Russian tax system provides for the following types of taxes and fees: federal, regional and local (Article 12 of the Tax Code of the Russian Federation). Taxes and fees can be established and waived only by the Tax Code. Federal, regional and local taxes not provided for by it cannot be established (clause 5 and clause 6 of Article 12 of the Tax Code of the Russian Federation).

When establishing a tax, taxpayers and elements of taxation must be determined, namely (Article 17 of the Tax Code of the Russian Federation):

• object of taxation;
• the tax base;
• taxable period;
• tax rate;
• tax calculation procedure;
• procedure and deadlines for tax payment.

In addition, tax benefits and reasons for their use by the taxpayer may be provided.

Federal taxes and fees

They are established by the Tax Code and are required to be paid throughout Russia (Clause 2, Article 12 of the Tax Code of the Russian Federation). These include (Article 13 of the Tax Code of the Russian Federation):

• value added tax;
• excise taxes;
• personal income tax;
• corporate income tax;
• mineral extraction tax;
• water tax;
• fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;
• National tax.

Regional taxes

Established by the Tax Code and regional laws. They are obligatory for payment in the territories of the relevant constituent entities of Russia. Such elements of taxation as tax rates, the procedure and deadlines for paying taxes are determined by the legislative (representative) bodies of state power of the constituent entities of Russia in the manner and within the limits provided for by the Tax Code, if these elements are not established by it. Other elements of taxation according to regional taxes, as well as taxpayers are determined by the Tax Code of the Russian Federation. In addition, the authorities of the constituent entities of Russia can establish tax benefits, the grounds and procedure for their application in the manner and within the limits provided for by the Tax Code (clause 3 of Article 12 of the Tax Code of the Russian Federation).

Regional taxes include (Article 14 of the Tax Code of the Russian Federation):

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

Local taxes

Established by the Tax Code and regulatory legal acts of representative bodies of municipalities. They are required to be paid in the territories of the relevant municipalities.

Local taxes in the federal cities of Moscow and St. Petersburg are established by the Tax Code and the laws of these constituent entities of the Russian Federation and are obligatory for payment in the territories of these constituent entities (clause 4 of Article 12 of the Tax Code of the Russian Federation).

TO local taxes include (Article 15 of the Tax Code of the Russian Federation):

• land tax;
• property tax for individuals.

Special tax regimes

The Tax Code also establishes special tax regimes, which may provide for those not listed above federal taxes. Special tax regimes may provide for exemption from the obligation to pay certain federal, regional and local taxes and fees (Clause 7, Article 12 of the Tax Code of the Russian Federation).

To special tax regimes include (Article 18 of the Tax Code of the Russian Federation):

• taxation system for agricultural producers (unified agricultural tax);
• simplified taxation system;
• taxation system in the form of a single tax on imputed income for individual species activities;
• taxation system for the implementation of production sharing agreements.

According to the current Tax Code, the following types of taxes are currently in force in Russia:

Federal (taxes and fees that are paid at uniform rates and standards throughout Russia). (Article 13 of the Tax Code of the Russian Federation).

Regional (taxes regulated by the authorities of the constituent entities of the Russian Federation and mandatory for payment on their territory). (Article 14 of the Tax Code of the Russian Federation).

Local (taxes established by representative authorities of municipalities and mandatory for payment on the territory of municipalities). (Article 15 of the Tax Code of the Russian Federation).

Types of taxes and fees of the Russian Federation.

I. Federal taxes and fees:

1. Value added tax.

It is established in the amount of 0 to 18% of the tax subject’s income (sales of goods, works, services, etc.): 0% - for certain types of goods, fuel, fuels and lubricants, works and services related to transportation across the customs border, mining precious metals from scrap and waste, transportation of passengers, etc.; 10% – when selling food, livestock, goods for children, periodicals, medical goods, medicines, etc.; 18% – when selling goods, works and services not listed above. The tax is credited entirely to the federal budget.

Determined from the realized (produced) value or volume of goods (work, services) in the amount: From 0 to 11,300 rubles. per unit of measurement, depending on the type of excisable goods (alcohol, tobacco products, fuel, cars, etc.). The federal budget includes 100% of excise taxes on alcohol products from all types of raw materials, except food, tobacco products, 50% on alcohol-containing products and alcohols from food products.

3. Corporate income tax.

Set at a rate from 0 to 20% of taxable profit: a) for Russian organizations: 20% - from income from core activities, of which 2% is included in the federal budget, 18% - in the budgets of constituent entities of the Russian Federation (regions can reduce it to 13.5%); 15% – from income received in the form of dividends from foreign organizations or in the form of interest on securities, including those located outside the Russian Federation; 9% – on income received in the form of dividends from Russian and foreign organizations by Russian organizations; on income in the form of interest on municipal securities; 0% – on income received by Russian organizations in the form of dividends under the condition specified in Art. 284 Tax Code of the Russian Federation; on income in the form of interest on bonds;

4. Personal income tax.

Calculated from all types of income of the tax subject from 9 to 35%, including:

13% – from total amount income for the reporting period, taking into account benefits deducted from the tax base in the amounts:

Standard deductions – from 500 to 3000 rubles;

Social deductions – up to 50,000 rubles. for each child studying at a university;

Property deductions – from 250,000 to 1,000,000 rubles;

Professional deductions - in the form of 20% of expenses that are not supported by documents;

35% – from the amount of income for winnings, prizes, insurance payments under agreements and bank deposits;

30% – from the income of tax subjects who are not tax residents;

9% – from income equity participation in the activities of organizations received in the form of dividends or interest on bonds;

15% - on dividends received from Russian organizations by individuals who are not tax residents of the Russian Federation.

5. State duty

It is established once depending on the subject of the tax and the service provided. Fees include, in particular, registration and stamp duties, court fees. Goods transported across state borders are charged customs duties.

6. Mineral extraction tax

N tax rates and their application in relation to certain types of minerals are providedArticle 342 of the Tax Code of the Russian Federation.

The Tax Code of the Russian Federation establishes the following rates:

Ad valorem rates - (usually a percentage) applied to the tax base.

Specific ones (for example, in rubles per ton) are applied to the amount of minerals extracted.

7. Fees for the use of fauna and for the use of aquatic biological resources.

They will be determined by Chapter 25.1 (Articles 3331 - 333.7) of the Tax Code of the Russian Federation. Payers of the fee are citizens, individual entrepreneurs and legal entities who receive, in accordance with the established procedure, a license (permit) to use wildlife objects on the territory of the Russian Federation. According to Art. 333.3 Tax Code of the Russian Federation fee rates are set for each animal object separately. The objects of taxation are objects of the animal world (i.e. the animals themselves) in accordance with an established list, – when removing them from their habitat. In the case of shooting (capturing) young animals (under the age of one year) of wild ungulates, the fee rate for the use of wildlife objects is set at 50%.

8. Water tax.

Determined by Chapter 25.2 (Articles 333.8-333.15) of the NKRF. The water tax rates are set in rubles per unit of the tax base depending on the type of water use and vary by economic region, river basins, lakes and seas.

9. Unified social tax.

Regional taxes and fees

1. Tax on property of organizations.

Established by the law of the subject of the Russian Federation. The rate cannot exceed 2.2% of the average annual value of the property. The tax is included in the budget of the constituent entity of the Russian Federation

2. Transport tax.

It is established by the Tax Code of the Russian Federation and the law of the subject of the Russian Federation depending on the engine power, gross capacity and category of the product per 1 liter. With. engine power, one register ton or vehicle unit. The established rates can be increased or decreased, but not more than 10 times. The tax is included in the budget of the constituent entity of the Russian Federation

3. Tax on gambling business

Established by the law of the subject of the Russian Federation in the amount: from 25,000 to 125,000 rubles. for one gaming table, betting cash desk; from 1500 to 7500 rub. for one slot machine. If tax rates are not established by law of a constituent entity of the Russian Federation, then they are calculated at the minimum established amount. The tax is included in the budget of the constituent entity of the Russian Federation.

III. Local taxes and fees

1. Land tax.

The Tax Code of the Russian Federation is established and legislative acts local government bodies, cannot exceed: – 0.3% of the cadastral value of a land plot classified as agricultural land occupied housing stock and housing and communal services infrastructure; – 1.5% of the cadastral value of a land plot for other purposes. The tax is credited to the local budget

2. Tax on property of individuals.

Tax rates are established by regulatory legal acts of representative bodies of local self-government (laws of the federal cities of Moscow and St. Petersburg) depending on the total inventory value of taxable items.

The total inventory value is the sum of the inventory values ​​of buildings, premises and structures recognized as objects of taxation and located on the territory of the representative body of local government that sets the rates for this tax.

There are also four special tax regimes in force on the territory of the Russian Federation:

simplified taxation system (STS), ch. 26.2 Tax Code of the Russian Federation

unified tax on imputed income (UTII), Ch. 26.3 Tax Code of the Russian Federation

Unified Agricultural Tax (USAT) Ch. 26.1 Tax Code of the Russian Federation

patent tax system (PTS), ch. 26.5 Tax Code of the Russian Federation

taxation system for the implementation of production sharing agreements, Ch. 26.4 Tax Code of the Russian Federation

Simplified taxation system

Tax rates are set at 6% of the amount of cash income or 15% of the amount of income, taking into account its reduction by the amount of expenses received by organizations and individual entrepreneurs (the laws of constituent entities of the Russian Federation can establish differentiated tax rates ranging from 5 to 15% depending on categories of taxpayers)

A single tax on imputed income.

The tax rate is set at 15% of the amount of imputed income received by organizations and individual entrepreneurs from business activities, and is credited to the Federal Treasury.

Unified agricultural tax.

The tax is calculated at 6% of the amount of cash income from agricultural products and farmed fish, reduced by the amount of expenses and the amount of losses.

Patent tax system

The tax base- the monetary expression of the annual income potentially received by an individual entrepreneur for the type of business activity in respect of which the patent taxation system is applied, established for a calendar year by the law of the subject of the Russian Federation. Tax rate - 6%.

Taxation system for the implementation of production sharing agreements

Special taxation system special tax regime, used when executing agreements, which were concluded in accordance with the Federal Law of December 30, 1995 No. 225-FZ “On Production Sharing Agreements”. The operation of such a regime is beneficial to both the investor and the state: the first has favorable conditions for investing funds in the search, exploration, and production of mineral resources; the state acquires guarantees of receiving a portion of the profits from this activity. The regime applies throughout the entire period of validity of the production sharing agreement. The tax base is determined for each agreement separately. Amount tax rate determined in accordance with paragraph 1 of Article 284 of this Code.

In order to understand the essence of tax payments, it is important to determine the basic principles of taxation. They are as follows27 [Tedeev, A.A. Parygina, V.A. Tax law / A.A. Tedeev V.A. Parygina, M: Yurayt, 2012]:

The level of the tax rate should be set taking into account the capabilities of the taxpayer, i.e. the level of income. The income tax should be progressive, stimulating the expansion of production.

Every effort must be made to ensure that income taxation is one-time in nature. Multiple taxation of income or capital is unacceptable. An example of the implementation of this principle is the replacement in developed countries of the turnover tax, where turnover was taxed on an increasing curve, with VAT, where the newly created net product is taxed only once until it is sold.

Obligation to pay taxes. The tax system should not leave the taxpayer in doubt about the inevitability of payment.

The system and procedure for paying taxes should be simple, understandable and convenient for taxpayers and economical for tax collection agencies.

The tax system must be flexible and easily adaptable to changing socio-political needs.

The tax system must ensure the redistribution of generated GDP and be an effective instrument of government economic policy.

These principles should guide any state when building a tax system, since they ensure the fulfillment of all tax functions.

The existing Russian tax system was undoubtedly created on the basis of experience foreign countries. Thanks to this, she general structure, the tax system and construction principles basically correspond to the taxation systems common in the world economy.

Structure of the current tax system of the Russian Federation

The tax system is a system of social relations regulated by legal norms, based on certain principles, that arise in connection with the establishment and collection of taxes and fees.

The current tax legislation does not contain a definition of the concept of the tax system. However, the past Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation” contained the above concept. This concept is used in theory to this day, with the only difference that previously duties were considered an independent component of the tax system - but in accordance with the chapters of the Tax Code of Russia that have entered into force, state duties are classified as fees; As for customs duties, which in former times were considered an institution common to the tax system and customs regulation, as tax and customs legislation improved, the legislator and researchers gradually came to the conclusion that they belonged purely to the branch of customs law28. [Tedeev, A.A. Parygina, V.A. Tax law / A.A. Tedeev V.A. Parygina, M: Yurayt, 2012]

The basis of the tax system are taxes and fees. With the help of the tax system, the state implements its management functions (regulation, distribution and redistribution) financial flows in the state and, in a broader sense, the economy of the country in general.

System tax law, however, like any other, is its internal structure. Tax law is characterized by the traditional division of Russian law into General and Special parts.

The General Part of Tax Law includes29 [Ignatushchenko, N.A. Novikova, N.M. Taxes and taxation: tutorial/ ON THE. Ignatushchenko N.M. Novikova, MGOU, 2011]:

Norms establishing general principles building the tax system of the Russian Federation;

Principles of formation of tax legislation;

Legal forms and methods of activity of competent state (municipal) bodies in the field of taxation;

Main features legal status participants in tax relations.

The special part contains30[ Tedeev, A.A. Parygina, V.A. Tax law / A.A. Tedeev V.A. Parygina, M: Yurayt, 2012]:

Rules that specify the rules of the general part and regulate the procedure for collecting specific tax payments;

The range of payers for each tax;

Objects of taxation;

Tax base;

Procedure for calculation and payment.

The system of tax law should be distinguished from the system of taxes and fees. The tax system and the system of taxes and fees are related as general and specific. The system of taxes and fees is an integral part of the tax system of the Russian Federation and is a combination of individual types of taxes and fees.

So, the tax system is a set of prescribed taxes, fees, duties and other payments levied by the state, as well as principles, forms and methods of establishing, changing, canceling, paying taxes and monitoring them.

The tax system of the Russian Federation includes three levels: federal, regional and local. The following types of taxes belong to the federal level:

Value added tax;

Personal income tax;

Corporate income tax;

Mineral extraction tax;

Water tax;

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

Government duty.

Regional taxes include:

Organizational property tax;

Gambling tax;

Transport tax.

Local taxes include:

Land tax;

Property tax for individuals.

The specificity of the structure of the Russian tax system in terms of the subject of tax payment is characterized by the following circumstances31.[ Ignatushchenko, N.A. Novikova, N.M. Taxes and taxation: textbook / N.A. Ignatushchenko N.M. Novikova, MGOU, 2011]

The low standard of living of the absolute majority of the population of the Russian Federation and the resulting insufficient tax base.

In the structure of the country's population, a high proportion is occupied by people of pre-retirement and retirement age, whose incomes are objectively lower than the incomes of the rest of the population.

The system of tax evasion created in the country, used mainly by persons with the most high level income. As a result, there is no real tax base for individual taxpayers. It is important to emphasize that in Russia the degree of concealment of personal income is much higher than that of corporate income.

Figure 2. Classification of taxes in the Russian Federation by level of government

Features of the modern tax system of Russia32.[ Filina, F.N. Taxes and taxation in the Russian Federation: textbook / F.N. Filina, GrossMedia; ROSBUKH, 2011]

The tax structure in Russia, compared to the tax structure in developed countries, is characterized by a lower share of personal income tax and high share corporate income tax. Therefore, the burden of tax pressure is distributed unevenly between different payers;

Excessive predominance of fiscal orientation in the Russian tax system. This manifests itself in quite high stakes for some taxes;

The problem of tax collection is acute. Today in Russian economic practice a special indicator “tax collection” has been introduced, which is not found in any developed country. Currently it is about 74%, which means that taxpayers contribute ½ less taxes to the state treasury than they themselves committed to contribute;

The regulatory function of taxes is limited mainly to stimulating investment;

Socially fair redistribution of income of legal entities and especially individuals is weakly manifested;

The current tax system in Russia does not stimulate development real sector economy, but leads to the diversion of funds into the sphere of consumption and services.

All this leads to greater tax oppression, to increased repressive measures in taxing those who cannot or do not want to go into the shadows.

So, the tax system includes:

Types of taxes established on the territory of the state,

Tax subjects (taxpayers),

Legislative framework - laws and regulations governing tax relations,

Government bodies entrusted with the responsibility for collecting taxes and fees from taxpayers and monitoring the timely and full payment of the relevant taxes and fees.

Figure 3. Structure of the tax system of the Russian Federation

In general, we can summarize that the tax system is a form of manifestation of tax relations between the state and the subjects of taxation. The tax system is one of the most effective instruments of state economic policy.

The Russian tax system has changed over time. Due to changing political, economic and social requirements, the functions of the tax system have also transformed. Currently taxes from simple tool replenishment of the state budget has become the main regulator of the entire economy of the state, influencing its structure, proportions, rates of development and General terms functioning.