Distribution of taxes into federal, regional and local. Federal taxes. The concept of regional and local taxes

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Introduction

1. The concept of regional and local taxes

2. Composition of regional and local taxes according to the Tax Code of the Russian Federation

3. Powers of territorial authorities to establish individual elements taxes

Practical part

Conclusion

Bibliography

Introduction

System of taxes and fees Russian Federation- this is a set of taxes and fees grouped in a certain way and interconnected with each other, the collection of which is provided for by Russian tax legislation. The system of taxes and fees of the Russian Federation consists of three types of taxes and fees:

Federal taxes and fees;

Regional taxes and fees;

Local taxes and fees.

The main difference between these types of taxes and fees is not in the budgets to which they are credited, but in the territory in which they are introduced and collected. The list of federal, regional and local taxes is contained in Articles 13, 14 and 15 of the first part of the Tax Code of the Russian Federation.

One of the most important tools for implementing economic policy states have always had and continue to have taxes. This was especially evident during the period of transition from command-administrative management methods to market relations, when, in conditions of narrowed opportunities for the state to influence economic processes taxes become a real lever government regulation economy. In connection with the abolition of most regional and local taxes, the issue of additional financing of regional and local budgets becomes relevant, due to the fact that the share of regional and local taxes is too small for the regions to function independently using these funds.

Object test work are local and regional taxes. local regional tax

The purpose of the work is to:

Consider the tax system of the Russian Federation and the concept of regional and local taxes;

Classify regional and local taxes in accordance with the Tax Code of the Russian Federation;

The powers of territorial authorities to establish certain elements of taxes.

1 . The concept of regional and local taxes

The following types of taxes and fees are established in the Russian Federation: federal taxes and fees, taxes and fees of the constituent entities of the Russian Federation (regional taxes and fees) and local taxes and fees.

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

Regional taxes and fees established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, put into effect 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 in the territories of the corresponding constituent entities of the Russian Federation are recognized. When establishing a regional tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the following elements of taxation: tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and deadlines for paying the tax, as well as reporting forms for this regional tax. Other elements of taxation are established by the Tax Code of the Russian Federation. When establishing a regional tax, the legislative (representative) bodies of the constituent entities of the Russian Federation may also provide tax benefits and the reasons for their use by the taxpayer.

Local taxes and fees established by the Tax Code of the Russian Federation and regulatory legal acts representative bodies of local self-government, put into effect in accordance with the Tax Code of the Russian Federation, regulatory legal acts of representative bodies of local self-government and mandatory for payment in the territories of the relevant municipalities. Local taxes and fees in the federal cities of Moscow and St. Petersburg are established and enforced by the laws of these constituent entities of the Russian Federation. When establishing a local tax, representative bodies of local self-government define the following elements of taxation in regulatory legal acts: tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and deadlines for paying the tax, as well as reporting forms for this local tax. Other elements of taxation are established by the Tax Code of the Russian Federation. When establishing a local tax, representative bodies of local self-government may also provide for tax benefits and grounds for their use by the taxpayer.

Regional or local taxes and (or) fees not provided for by the Tax Code of the Russian Federation cannot be established.

There are two types of taxes. The first type is taxes on income and property: income tax from citizens; corporate income tax; tax on social insurance and for the fund wages And labor(so-called social taxes, social contributions); property taxes, including taxes on property, including land and other real estate; taxes on the transfer of profits and capital abroad, etc. They are levied on a specific individual or legal entity; they are called direct taxes.

The second type is taxes on goods and services: turnover tax, which in most developed countries has now been replaced by value added tax; excise taxes (taxes directly included in the price of a product or service); taxes on inheritance, real estate transactions and securities etc. These taxes are called indirect. They are partially or fully transferred to the price of the product or service.

Taxes perform three important functions:

1) financing government expenditures (fiscal function);

2) maintaining social balance by changing the ratio between the incomes of individual social groups in order to smooth out inequality between them (social function);

3) state regulation of the economy (regulatory function).

In all states, under all social formations, taxes primarily performed a fiscal function, i.e. provided financing for public expenses and, above all, state expenses. Over the past decades, social and regulatory functions have undergone significant development. Kravtsova G.F., Tsvetkov N.I., Ostrovskaya T.I. Basics economic theory(macroeconomics). Tutorial. Khabarovsk: Publishing house of the Far Eastern State Transport University.

Among general principles tax system the following can be distinguished:

1. Tax revenues form the necessary financial base for government operations in economic sphere, and the very structure, volumes and methods of tax withdrawals create the possibility of targeted influence on the part of the state on the pace and proportions of accumulation of social monetary and productive capital, allowing it to control practically the entire aggregate social demand.

2. In the movement of capital at different stages of its circulation and in various fields you can select tax collection points and create whole system taxation. Ermishin P.G. Fundamentals of economic theory (course of lectures). Khabarovsk, S 39

2 . Composition of regional and local taxes according to the Tax Code of the Russian Federation

In accordance with Article 14 k regional taxes relate:

1) corporate property tax;

The property tax of organizations (hereinafter in this chapter - tax) is established by this Code and the laws of the constituent entities of the Russian Federation, is put into effect in accordance with this Code by the laws of the constituent entities of the Russian Federation and from the moment of entry into force is obligatory for payment in the territory of the corresponding constituent entity of the Russian Federation.

Taxpayers are: Russian organizations; foreign organizations operating in the Russian Federation through permanent representative offices and (or) owning real estate on the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone Russian Federation.

Organizations that organize the Olympic Games and Paralympic Games in accordance with Article 3 of the Federal Law "On the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to separate legislative acts Russian Federation", in relation to property used in connection with the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi and the development of the city of Sochi as a mountain climatic resort. The activities of a foreign organization are recognized as leading to the formation of a permanent representative office in the Russian Federation in in accordance with Article 306 of this Code, unless otherwise provided by international treaties of the Russian Federation.

Objects of taxation for Russian organizations movable and immovable property is recognized (including property transferred for temporary possession, use, disposal, trust management included in joint activities or received under a concession agreement), recorded on the balance sheet as fixed assets in the manner established for maintaining accounting, unless otherwise provided by Article 378 of this Code. The objects of taxation for foreign organizations operating in the Russian Federation through permanent representative offices are movable and immovable property related to fixed assets, property received under a concession agreement. For the purposes of this chapter, foreign organizations keep records of taxable items in the manner established in the Russian Federation for accounting. Objects of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent representative offices are recognized as those located on the territory of the Russian Federation and owned by the specified foreign organizations on the right of ownership of real estate and real estate received under a concession agreement.

The following are not recognized as objects of taxation:

1) land and other environmental management facilities (water bodies and other natural resources);

2) property owned by the right of economic management or operational management to federal executive authorities, in which military and (or) equivalent service is legally provided for, used by these authorities for the needs of defense, civil defense, security and law enforcement in the Russian Federation.

The tax base is determined as average annual cost property recognized as an object of taxation. When determining tax base property recognized as an object of taxation is accounted for at its residual value, formed in accordance with the established accounting procedure approved in accounting policy organizations.

Reporting periods are the first quarter, half a year and nine months calendar year. When establishing a tax, the legislative body of a constituent entity of the Russian Federation has the right not to establish reporting periods.

Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2 percent. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.

2) tax on gambling business;

entrepreneurial activity related to extraction by organizations or individual entrepreneurs income in the form of winnings and fees for gambling and betting, which are not the sale of goods, works or services.

Taxpayers of the gambling business tax are organizations or individual entrepreneurs carrying out entrepreneurial activities in the field of gambling business.

The following are recognized as objects of taxation:

1) gaming table;

2) slot machine;

3) betting cash desk;

4) cash desk of the bookmaker's office. Article 367. Tax base For each of the taxable objects specified in Article 366 of this Code, the tax base is determined separately as the total number of relevant taxable objects.

Tax period The tax period is a calendar month.

Tax rates are established by the laws of the constituent entities of the Russian Federation within the following limits:

1) for one gaming table - from 25,000 to 125,000 rubles;

2) for one slot machine - from 1500 to 7500 rubles;

3) for one betting office cash desk or one bookmaker office cash desk - from 25,000 to 125,000 rubles.2. If tax rates are not established by the laws of the constituent entities of the Russian Federation, tax rates are established in the following amounts:

1) for one gaming table - 25,000 rubles;

2) for one slot machine - 1500 rubles;

3) for one betting office cash desk or one bookmaker office cash desk - 25,000 rubles.

The tax amount is calculated by the taxpayer independently as the product of the tax base established for each taxable object and the tax rate established for each taxable object. If one gaming table has more than one playing field, the tax rate for the specified gaming table increases as a multiple of the number of playing fields.

The tax payable at the end of the tax period is paid by the taxpayer at the place of registration in tax authority objects of taxation specified in paragraph 1 of Article 366 of this Code, no later than the deadline established for filing tax return for the corresponding taxable period, in accordance with Article 370 of this Code.

3) transport tax.

Taxpayers are persons who, in accordance with the legislation of the Russian Federation, are registered vehicles, recognized as an object of taxation in accordance with Article 358 of this Code, unless otherwise provided by this article.

The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation.

The following are not subject to taxation:

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 (up to 73.55 kW), obtained through authorities social protection population in established by law ok;

3) fishing sea and river vessels;

4) passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations whose main activity is passenger and (or) cargo transportation;

5) tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products ;

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

7) vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

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

9) ships registered in the Russian International Register of Ships.

The tax base is determined: in relation to vehicles with engines, in relation to air vehicles for which the thrust of a jet engine is determined - as the nameplate static thrust of a jet air vehicle at take-off mode in terrestrial conditions in kilograms of force; in relation to non-self-propelled (towed) water vehicles for which gross tonnage is determined - as gross tonnage in registered tons; in relation to water and air vehicles.

The tax period is a calendar year.

Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on engine power, etc.

In accordance with Article 15, local taxes include:

1) land tax.

Taxpayers are organizations and individuals those who have land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession.

Organizations and individuals are not recognized as taxpayers in relation to land plots, which they have under the right of free-term use or transferred to them under a lease agreement.

The object of taxation is land plots located within the municipality on the territory of which the tax has been introduced.

The following are not recognized as objects of taxation:

1) land plots withdrawn from circulation in accordance with the legislation of the Russian Federation;

2) land plots limited in circulation in accordance with the legislation of the Russian Federation, which are occupied by particularly valuable objects cultural heritage peoples of the Russian Federation, sites included in the World Heritage List, historical and cultural reserves, sites of archaeological heritage;

3) land plots limited in circulation in accordance with the legislation of the Russian Federation, provided to ensure defense, security and customs needs;

4) land plots from the forest fund lands;

5) land plots limited in circulation in accordance with the legislation of the Russian Federation, occupied by state-owned water bodies as part of the water fund.

The tax base is defined as the cadastral value of land plots recognized as an object of taxation. Cadastral value land plot is determined in accordance with the land legislation of the Russian Federation.

The tax period is a calendar year.

Tax rates are established by regulatory legal acts of representative bodies of municipalities and cannot exceed:

1) 0.3 percent in relation to land plots: classified as agricultural lands or lands within agricultural use zones in settlements and used for agricultural production; occupied by the housing stock and objects of engineering infrastructure of the housing and communal complex (with the exception of the share in the right to a land plot attributable to an object not related to housing stock and to objects of engineering infrastructure of the housing and communal complex) or acquired for housing construction; purchased for personal farming, gardening, vegetable farming or livestock farming, as well as summer cottage farming;

2) 1.5 percent in relation to other land plots.2. It is allowed to establish differentiated tax rates depending on the categories of land and (or) the permitted use of the land plot.

2) property tax for individuals.

Taxpayers of personal income tax are individuals who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation who are not tax residents of the Russian Federation.2. Tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. The period of stay of an individual in the Russian Federation is not interrupted by periods of his departure outside the Russian Federation for short-term (less than six months) treatment or training.3. Regardless of the actual time spent in the Russian Federation, Russian military personnel serving abroad, as well as employees of state authorities and local governments sent to work outside the Russian Federation, are recognized as tax residents of the Russian Federation.

The object of taxation is income received by taxpayers:

1) from sources in the Russian Federation and (or) from sources outside the Russian Federation - for individuals who are tax residents of the Russian Federation;

2) from sources in the Russian Federation - for individuals who are not tax residents of the Russian Federation.

When determining the tax base, all income of the taxpayer received by him, both in cash and in in kind, or the right to dispose of which he has acquired, as well as income in the form of material benefits.

The tax period is a calendar year.

3 . Powers of territorial authorities to establish individual elements of taxes

State executive authorities and executive bodies local government, other bodies authorized by them and officials carried out in the prescribed manner in addition to tax and customs authorities acceptance and collection of taxes and fees, as well as control over their payment.

When establishing regional and local taxes and fees, the legislative (representative) bodies of the constituent entities of the Russian Federation and, accordingly, the representative bodies of local self-government determine the following elements of taxation: tax rates within established limits, the procedure and deadlines for tax payment, reporting forms, some tax benefits and the grounds for them use by the taxpayer.

When establishing a regional tax or fee, the legislative (representative) authorities of the constituent entities of the Russian Federation determine the following elements of taxation:

Tax rates within the limits established by federal laws;

Reporting forms for this regional tax.

Regional taxes and (or) fees not provided for by federal law cannot be established (that is, taxes and fees contained in the list of Article 14 of the Tax Code of the Russian Federation, and before it comes into force - in Article 20 of the Law of the Russian Federation "On the Fundamentals of the Tax System In Russian federation".

Local are taxes and fees established by federal laws (the Tax Code of the Russian Federation, and before the entry into force of its relevant provisions - by other previously adopted federal laws) and regulatory legal acts of representative bodies of local self-government, put into effect in accordance with the Tax Code of the Russian Federation and regulatory legal acts of representative bodies. local government and mandatory for payment in the territories of the relevant municipalities. The exception is local taxes and fees in the federal cities of Moscow and St. Petersburg, which are established and enforced by the laws of these constituent entities of the Russian Federation.

Representative bodies of local self-government in regulatory legal acts define the following elements of taxation:

Tax rates within the limits established by federal law;

The procedure and deadlines for paying taxes, as well as

Reporting forms for this local tax.

They may also provide for tax benefits and the reasons for their receipt by taxpayers. Other elements of taxation - the tax base, the object of taxation, etc. - are established by federal legislators.

IN current legislation contains a direct ban on the collection of local taxes or fees not provided for by federal law (that is, taxes and fees not included in the list contained in Article 15 of the Tax Code of the Russian Federation, and before its entry into force - in Article 21 of the Law of the Russian Federation "06 Fundamentals tax system in the Russian Federation").

In the federal cities of Moscow and St. Petersburg, local taxes and fees are established and introduced by the laws of these cities.

Local taxes and fees may be established and introduced only within the list provided by the Tax Code of the Russian Federation. At the same time, representative bodies of local self-government in their regulatory legal acts are obliged, when establishing a local tax, to determine tax rates within the limits provided for by the Tax Code of the Russian Federation, payment deadlines and reporting forms for this tax.

Tax benefits and grounds for their provision to taxpayers may also be provided. Other mandatory elements of taxation are established according to local taxes of the Tax Code of the Russian Federation. A distinctive feature of local taxes and fees is that they are fully (with the exception of land tax) credited to the relevant local budgets at the place of payment and are their assigned revenue sources.

Practical part

Task 1.

The area of the land plot acquired by the organization for housing construction is 6500 m2, the construction design period is 3 years. Construction has been completed and ownership of the completed property has been registered capital construction in two years. The cadastral value of 1 m2 of land is 1300 rubles. The land tax rate is 0.3%. Calculate the amount of land tax for the first, second and third years of land ownership. Recalculate land tax for the first and second years of land ownership. Specify the deadlines for making advance payments, the deadlines for paying taxes at the end of the year and the deadlines for filing tax calculations and tax return.

Solution:

According to Article 396, paragraph 15 of the NKRF

In relation to land plots acquired (provided) for ownership by individuals and legal entities on the terms of housing construction on them, with the exception of individual housing construction carried out by individuals, the calculation of the amount of tax (amount of advance tax payments) is carried out by taxpayers - organizations or individuals who are individual entrepreneurs, taking into account coefficient 2 during the three-year construction period starting from the date state registration rights to these land plots up to the state registration of rights to the constructed property. In the event of completion of such housing construction and state registration of rights to the constructed property before the expiration of the three-year construction period, the amount of tax paid for this period in excess of the amount of tax calculated taking into account coefficient 1 is recognized as the amount of overpaid tax and is subject to offset (refund) to the taxpayer in the generally established ok.

1 year: 6500*1300*2=16900000 rub.

2nd year: 6500*1300*2=16900000 rub.

Tax: 16900000*0.3%=50700 rub.

3rd year: 6500*1300=8450000 rub.

Tax: 8450000*0.3%=25350 rub.

Difference for the first year: 6500*1300*0.3%=25350 rub.

Difference in the second year: 6500*1300*0.3%=25350 rub.

Task 2.

As of January 1, the organization has vehicles registered in the prescribed manner:

Trucks with an engine power of 220 hp. - 28

Passenger cars with an engine power of 100 hp. - 10

During the year, vehicles were purchased and registered with the State Traffic Safety Inspectorate: trucks with an engine power of 220 hp. (5 units - May 11, 4 units - August 20); cars with an engine power of 95 hp. (5 units - September 15). Calculate: total amount transport tax for the year. Indicate the deadlines for filing a tax return and the deadlines for paying taxes for the year.

Solution:

Trucks:

220 hp * 5 units * 60 rub. * 8/12 = 44,000 rub. (May)

220 hp * 4 units * 60 rub. * 5/12 = 22,000 rub. (August)

Cars:

95 hp * 5 units * 20 rub. * 4/12 = 3167 rub. (September)

Total: 369600+20000+44000+22000+3167=458767 rub.

Conclusion

The study of regional and local taxes allowed us to obtain the following conclusions:

1. 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.

2. After a number of changes in the Tax Code of the Russian Federation, local taxes should include land tax, property tax for individuals, and regional taxes should include corporate property tax, transport tax, and gambling tax.

3. There are measures and sanctions for violation of tax laws: tax evasion, late payments. There are also deferments and installment payments, and the impossibility of punishment for the same violation.

Before creating a municipal tax system, it is necessary, within the framework of tax federalism, to develop the basic principles of reasonable distribution, the types of local taxes must have social significance for the given territory, be understandable to taxpayers, local taxes should be given a tendency to a relative increase in the structure of tax revenues of local budgets, deductions (surcharges) from federal and regional taxes to local budgets should tend to increase the period of fixed rates (standards) and are required to have the status of a local tax, provided that it is regulated by the federal budget in agreement with the corresponding regional one.

The country must create one system local taxation, built on general principles and collection methodology, since local taxes cannot be separated from the entire taxation system. Local governments should have the right to impose taxes, but in accordance with a wide list provided for and developed in sufficient detail by the highest legislative bodies of government.

Bibliography

1. Tax Code of the Russian Federation.

2. Federal Law “On financial fundamentals local government in the Russian Federation"

3. Dukanich L.V. Taxes and taxation. Rostov-on-Don: Phoenix,

5. Kolchin S.P. Taxation. M

6. Kravtsova G.F., Tsvetkov N.I., Ostrovskaya T.I. Fundamentals of economic theory (macroeconomics). Tutorial. Khabarovsk: Publishing House of the Far Eastern State Transport University, 2001

7. Kucherov I. I. Tax crimes.

8. Lysov E.A. Features of local taxation in Russia and ways to improve it //Accounting and taxes.. No. 8 //www.dis.ru

9. Tax revenues//www.fpcenter.ru

10. Tax offenses. Lecture course. St. Petersburg

11. On changes in legislation for 2009 //www.nalog.ru

12. The main results of the receipt of taxes and fees administered by the Federal Tax Service of Russia for January 2006 in the Rostov region. 02/13/2006 //www.nalog.ru

13. Parkhacheva M.A., Sharonova E.A. Transport tax. Peculiarities of payment by legal entities and individuals. St. Petersburg, 2003

15. Regional and local taxes and fees. M.

16. Romanovsky M.V. Budget system RF. M.

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Composition of regional taxes

As noted above, regional taxes include:

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

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

mandatory;
optional.

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

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

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

Elements of regional taxes

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

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

property tax;
gambling tax;
transport tax.

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

Characteristics of regional taxes

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

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

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

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

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

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

2. For the tax on gambling business, taxpayers are legal entities or individual entrepreneurs whose business activities are related to generating income in the field of gambling business by charging fees for gambling, betting, etc.

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

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

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

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

3. Transport tax is regional, with characteristic features.

Thus, the object of taxation:

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

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

Functions of regional taxes

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

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

The importance of regional taxes

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

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

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

The procedure for establishing regional taxes

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

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

tax rates;
payment procedure;
payment terms.

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

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

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

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

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

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

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

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

(see text in the previous edition)

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

(see text in the previous edition)

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

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

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

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

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

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

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

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

(see text in the previous edition)

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

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

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

What taxes are considered federal in 2019

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

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

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

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

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

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

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

Regional and local taxes in 2019

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

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

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