/

Regional taxes and fees in the Russian Federation: their types and characteristics. What taxes are regional?

Types of taxes. · federal, regional, local;

Taxes are divided into:

· direct and indirect;

· federal, regional, local;

· taxes from individuals and legal entities.

According to the methods of collection, taxes are distinguished between direct and indirect. Direct taxes include income and property taxes (income and property taxes), and indirect taxes include taxes on circulation and consumption. Payer direct tax is the owner of the property and the recipient of the income; The payer of the indirect tax is the consumer of the product, to whom the tax is transferred through an increase in price.

The effectiveness of direct taxes depends on the ability of citizens and enterprises to make certain designated payments in accordance with the amount of income, available property, etc.

Indirect taxes are a different matter. In this case, money is taken into the treasury from the population in a different way: producers of goods and traders are taxed, this tax is included in the price of manufactured and sold products and, thus, the tax burden (the amount tax amount levied on the taxpayer) are borne by those who purchase these goods.

Direct taxes depend on the personal performance of citizens and are focused on things, not persons. They are levied on producers, traders, and transport owners, but in the end, these taxes are paid by citizens who buy goods and use services.

The Tax Code of the Russian Federation divides taxes into federal, regional and local.

Federal taxes and fees established by this Code and obligatory for payment throughout the territory of the Russian Federation are recognized. Currently, federal taxes include the following:

1. value added tax;

2. excise taxes on individual species goods (services) and certain types of mineral raw materials;

3. tax on profit (income) of organizations;

4. tax on capital income;

5. income tax individuals;

6. contributions to social funds;

7. National tax;

8. customs duties and customs fees;

9. tax on subsoil use;

10. tax on the reproduction of the mineral resource base;

11. tax on additional income from hydrocarbon production;

12. fee for the right to use wildlife and aquatic biological resources;

13. forest tax;

14. water tax;

15. environmental tax;

16. Federal licensing fees.

Regional taxes– taxes and fees established by the Tax Code (TC) of the Russian Federation and the laws of the constituent entities of the Russian Federation and mandatory for payment in the territories of the relevant constituent entities of the Russian Federation. These taxes include:

1. tax on property of organizations;

2. real estate tax;

3. road tax;

4. transport tax;

5. sales tax;

6. tax on gambling business;

7. regional license fees.

Local taxes and fees are those established by the Tax Code of the Russian Federation and obligatory for payment in the territories of the relevant municipalities. These include the following taxes:

1. land tax;

2. property tax for individuals;

4. inheritance or gift tax;

5. local license fees.

Despite a large number of taxes, and other obligatory payments, the most significant part in the income of budgets of all levels is income tax, VAT, excise taxes, user fees natural resources and personal income tax. They account for over 4/5 of all tax revenue consolidated budget.

Let's take a closer look at some types of taxes:

Income tax. The profit of a Russian enterprise is equal to income reduced by the amount of production costs.

Tax rate credited to federal budget, reduced from 11% to 7.5%. The tax rate at which the tax rate to be credited to the budgets of the constituent entities of the Russian Federation is calculated is set at 14.5%. The legislative body of the constituent entities of the Federation has granted the right to reduce individual categories taxpayers tax rate, but not lower than 10.5%. A fixed tax rate of 2% is also introduced, at which the amount of tax to be credited to the local budgets.

Value added tax. Value added includes mainly wages and profits and is practically calculated as the difference between the cost finished products, goods and the cost of raw materials, materials, semi-finished products used for their production. In addition, the added value includes depreciation and some other elements. Thus, the tax is on added value created at all stages of production and defined as the difference between the cost of goods sold, works, production and distribution services and the cost of material costs charged to costs.

Taxpayers are:

· organizations;

· individual entrepreneurs;

· persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.

The tax base for this tax is Gross value at each stage of the movement of goods from production to the final consumer, i.e. only part of the value of goods, new, increasing at the next stage of the passage of the goods. Hence, the objects of taxation are turnover from the sale of goods on the territory of the Russian Federation, including those for production and technical purposes, both self-produced and purchased externally, as well as work performed and services provided.

Excise taxes are indirect tax included in the price of the product and is paid by the buyer. Such goods subject to excise taxes include: wine and vodka products, ethyl alcohol from food raw materials, beer, tobacco products, cars, trucks, jewelry, diamonds, crystal products, carpets and rugs, fur products, as well as clothing made of genuine leather.

Income tax from individuals is one of the main types of direct taxes and is levied on citizens’ income in the amount of 13%.

Unified social tax(contribution) (UNS) is credited to state off-budget funds – Pension Fund Russian Federation, Social Insurance Fund, compulsory medical insurance funds of the Russian Federation - in order to mobilize funds to realize the right of citizens to state pension and social Security and medical assistance.

INTEGRATION(from Latin integer - whole) - union economic entities, deepening their interaction, developing connections between them. Economic integration takes place both at the level of national economies of entire countries, and between enterprises, firms, companies, and corporations. Economic integration is manifested in the expansion and deepening of production and technological ties, the sharing of resources, the pooling of capital, and the creation of favorable conditions for each other to implement economic activity, removing mutual barriers.



VERTICAL INTEGRATION- production and organizational association, merger, cooperation, interaction of enterprises connected by common participation in the production, sale, consumption of a single final product: suppliers of materials, manufacturers of components and parts, assemblers of the final product, sellers and consumers of the final product.

HORIZONTAL INTEGRATION- merging enterprises, establishing close interaction between them “horizontally”, taking into account joint activities enterprises producing homogeneous products and using similar technologies.

DISCRIMINATION(from Latin discriminatio - differentiation) - infringement or deprivation of the rights of some economic entities (states, enterprises, citizens) in comparison with others without legal grounds. Economic discrimination leads to the fact that the discriminated subject finds himself in a disadvantageous position. Discrimination against the state can cause retaliatory measures on its part against the offender

OLIGOPOLY- the situation on market(market structure) when there are a small number of sellers products (firms). Its peculiarity is that here each of the competing firms is able to influence price products offered by other companies, and therefore at their level costs.

IN Russian Federation There is 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. Knowing which of them go to the federal budget and which to the regional and local budget is necessary in order to comply with the procedure for their payment. Scroll federal taxes installed in accordance with Tax Code(NK) RF.

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 that there is a list of mandatory payments to the government of each level 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 above mandatory payments, there are other types of cash 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 payment and distribute cash exactly in 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 taxes exist in a separate municipality. 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.

The list of local tax payments in 2019 includes:

  • land;
  • on the property of individuals.

The same list includes a trade tax, the procedure for calculation and payment of which is established by Art. 411, 412 Tax Code of the Russian Federation. The amount of such payments is determined at the level of constituent entities of the Russian Federation and local. For example, the payment rate for the property of a legal entity is regulated by regional authorities, guided by the provisions of the Tax Code of the Russian Federation. The specified rate depends directly on the place of registration of the organization whose property is included in the taxable list.

Most regions of Russia establish payment obligations based on cadastral value property. However, the location to which payments for such property are transferred depends on its location. If the property in question is located at the registration address of the parent organization, then no questions arise. However, if these addresses do not coincide at the level of constituent entities of the Russian Federation, then transfers will be made to the budget of the subject in which the property is actually located.

One of the distinctive features is the absence of the right of local and regional authorities to inflate the rates specified in the Tax Code of the Russian Federation. They may be lower than the established ones, but not higher. This rule protects the rights of payers from arbitrariness and artificial inflation of various types of contributions to the state.

Procedure for paying taxes in 2019

Regardless of the type of tax payment, the law provides for a special payment procedure. It implies compliance with certain rules. When making payments to the relevant budgets, in addition to indicating the correct KBK transfers, it is necessary to take into account:

  • the period for which the transfer takes place. It may vary, including monthly advance payments for some mandatory taxes, for example, on profit;
  • compliance with deadlines for reporting and payment of the next amount. For example, income tax is transferred no later than the 28th day of each month following the quarter.

There are other important details for transferring tax payments. For example, income tax belongs to the federal group. Its rate under Article 284 of the Tax Code in 2019 is 20% in the standard case. However, the procedure for its payment implies that it is necessary to create two separate payment orders:

  • the first - in the amount of 2% of the calculated amount of tax transfer from the organization's profit. Payment must be made to the federal budget;
  • the second - in the amount of the remaining 18% of the total profit of the organization. Payment of this part of the profit tax is carried out to the budget of the constituent entity of the Russian Federation.

It follows that, despite being included in a different group, the majority of the tax on gross profit is transferred to the budget of the constituent entity of the Russian Federation. At the same time, the procedure for paying this mandatory transfer in 2019 by an organization that has separate division, should be installed as follows:

  • 2% on general rule regardless of the location of the OP;
  • 18% should be divided between the constituent entities of the Russian Federation in which the head unit and the separate one are located.

Thus, the taxpayer should know which transfers go to which budget level in 2019. Some of them, belonging to a specific group, are divided among several recipients. This is, for example, income tax. You can list it correctly using what is correctly indicated in the payment instructions from the KBK.

Regional taxes and fees, according to the established procedure, must be sent to the address of the subject of the Russian Federation in which it is registered entity. However, there are special conditions for some of their types, which should be taken into account when reporting and calculating the actual size of the transfer.

Classification of taxes by various criteria We considered and indicated that taxes and fees by budget level are federal, regional and local. We provide a closed list of federal, regional and local taxes and fees in our material.

List of federal, regional and local taxes and fees

The fact that taxes are federal, regional and local determines the differences in the order of their enactment, application and repeal. For example, local taxes established by the Tax Code of the Russian Federation and legal acts of municipalities or laws of cities of federal significance are obligatory for payment in the territories of the corresponding municipalities or cities of federal significance (clause 4 of Article 12 of the Tax Code of the Russian Federation).

For example, a trade tax was introduced only in the territory of Moscow (clause 1 of article 410 of the Tax Code of the Russian Federation, clause 4 of article 4 of the Federal Law of November 29, 2014 No. 382-FZ, Moscow Law of December 17, 2014 No. 62).

And the land tax is valid throughout the entire territory of the Russian Federation, but the authorities of municipalities and cities of federal significance establish land tax tax rates within the limits provided for by the Tax Code of the Russian Federation, tax benefits, as well as the procedure and terms for payment of tax by organizations (clause 2 of Article 387 of the Tax Code of the Russian Federation).

Unlike local taxes, federal taxes(with the exception of special regimes) are established exclusively by the Tax Code of the Russian Federation and are obligatory for payment throughout the entire territory of the Russian Federation (clause 2 of Article 12 of the Tax Code of the Russian Federation).

We present in the table federal, regional and local taxes, including special tax regimes:

It is necessary to keep in mind that federal, regional and local taxes and fees cannot be offset against each other: the offset is made within the framework of taxes of the same type (federal taxes are offset against federal ones, and local taxes are offset against local ones) (

All citizens of the Russian Federation who have reached the age of majority are required to pay taxes, so many will be interested in knowing what taxes must be paid to which budget. Types of taxes, as well as special tax regimes, are established by the Tax Code of the Russian Federation. Taxes are federal, regional and local; they are divided into direct and indirect.

Federal taxes

Let's consider what taxes are paid to the federal budget. Federal taxes are:

  1. VAT (value added tax) is part of the added value collected by the state at all stages of production and marketing of products, works and services as they are sold.
  2. Excise tax is a tax levied on consumer goods (tobacco, alcohol, etc.) purchased within the country.
  3. Personal income tax (personal income tax) is a tax collected by the state from the income of citizens.
  4. Income tax is paid by all legal entities registered in the Russian Federation.
  5. Mineral extraction tax is collected by the state from legal entities or individual entrepreneurs who are subsoil users.
  6. Water tax is paid by organizations and individual entrepreneurs who use water resources in their activities.
  7. A fee for the use of wildlife is levied on organizations and individual entrepreneurs that use various species of animals in their activities.
  8. A fee for the use of water resources is collected by the state from commercial structures engaged in industrial fishing.
  9. State duty is a monetary fee that citizens pay for the implementation of authorized bodies certain functions and actions, in provided for by law sizes.

Regional taxes

In this paragraph we will look at which budgets taxes are paid to, in addition to the federal one. Regional taxes are:

  1. Transport tax;
  2. Gambling tax;
  3. Organizational property tax.

Regional authorities, with the consent of the federal authorities, can make or introduce changes to them. Local governments of cities and districts may introduce local taxes that do not contradict federal tax legislation and after their coordination with the federal authorities.

Local taxes

This type of taxes includes:

  • Land tax;
  • Property tax for individuals.

It often happens that the federal authorities transfer part of the collection of some federal taxes to local and regional authorities, having previously agreed percentage. Then the legal entity pays one part of the tax to the federal budget, and the other to the regional or local budget.

elhow.ru

Tax classification: federal and regional

The government of the country has established tax duties, which are paid to the state budget. The Tax Code establishes a tax system that consists of three parts:

  • Federal level.
  • Regional level.
  • Local.

Federal taxes are specified in the tax code; they can be changed by tax authorities. All taxpayers are required to pay duties, fees, and contributions. Other taxes, for example, regional ones, are payable to the regional budget and apply to all constituent entities of the Russian Federation. The government of the country has vested regional authorities with the authority to introduce or cancel tax rates and change them.

Local taxes are regulated by acts at the Federal level, and local authorities can also introduce or abolish taxes and fees.

Let's figure out what applies to regional taxes and who the payer is.

Who pays regional taxes?

All taxpayers who carry out entrepreneurial activity on the territory of the subject. Regional taxes include the following types of taxes:

  • Enterprise property tax.
  • Transport tax.
  • Gambling business (for some entities).

Regional authorities are empowered to determine tax rates, the procedure and deadline for tax payment, as well as benefits. But the main elements of bets are determined by tax authority Center.

For some commercial structures, special tax regimes have been developed, but this does not relieve them of responsibility for paying taxes at any level.

Payment of taxes to the regional treasury does not depend on the tax regime; the only thing that will differ is the tax rate.

The phrase was repeatedly uttered: “Pay your taxes and live in peace.” This means that if you pay the fee on time, your organization will not be bothered by the tax authority with demands to pay fines and penalties.

Let's figure out how regional and local taxes differ.

What is the difference between taxes

To specifically understand which budget taxes go to and which ones, let’s create a table of federal, regional and local taxes.

The table shows that taxes are paid not only commercial organizations, but also individuals. So what is it regional taxes and fees? They are established in accordance with the Russian Tax Code, and all constituent entities of the Russian Federation pay them.

It was listed above what taxes in the regions are paid by legal entities and individuals. If you have a vehicle, then this tax is paid by all citizens of the subject.

Many businessmen and ordinary people may be wondering: is personal income tax a federal or regional tax?

Personal income tax and VAT what taxes?

Income tax is paid by all working citizens of the country, and this tax is federal, it is stated in the Tax Code (Article 13). The exception is Foreign citizens working on a patent. Taxes on them remain in the region.

Article 56 of the Tax Code states that 85 percent of all income from receiving income tax remain in the regional budget, the remainder is distributed between districts, towns, and municipal areas.

So, we can say that regional taxes and fees include not only the tax on transport and property of organizations, but also part of the personal income tax.

You can also ask the question: is VAT a federal tax or a regional one? Value added tax is that part of the duty that is included in the cost of a product or service; this tax is federal. All merchants and organizations are required to pay this tax on time.

Results

The list of taxes that are paid to the federal budget can be seen in the articles of tax legislation. Among them are such large ones as income tax, VAT, and excise taxes. All this significantly replenishes the country’s budget.

The regional budget is significantly replenished if there are jobs in the region, factories and factories are functioning, and agriculture is developing.

For the region, this will mean growth both for the subject itself and the standard of living of the working population. The more working citizens engaged in business, the more taxes and contributions are paid, and, accordingly, the budget is replenished.

saldovka.com

What tax is paid to which budget in the country?

Tax law;

In accordance with current legislation Russia, taxes in the country are divided into three main categories:

  • federal, having a national character;
  • regional, which include taxes and fees within the constituent entities of the federation, republics that are part of the Russian Federation;
  • local, which establish authorities at the municipal level, while acting within the framework current legislation of the Russian Federation, as well as acts of the constituent entities of the federation.

Read also: What taxes are paid when donating real estate to a relative?

Federal taxes

As can be understood from the definition itself, federal taxes are types of payments that are levied throughout Russia. The most well-known and effective in replenishing the state treasury are the following types of taxes and fees:

  • personal income tax, the name of which speaks for itself;
  • value added tax, which is paid by the end buyer when purchasing products in retail networks;
  • a single social tax, which is a means of replenishing basic federal funds, including social insurance, health insurance etc;
  • excise taxes or additional taxes on certain types of goods, in particular tobacco products and alcohol. It, like value added tax, is covered by the end buyer;
  • mineral extraction tax, paid by entities involved in the exploitation of natural resources;
  • income tax, enterprises and organizations, the essence of which is clear from the name;
  • water tax, which implies payments for the exploitation of water resources;
  • various types of duties.

The above list lists only the main types of federal taxes; in reality, there are many more of them, however, some of them are narrowly targeted.

All of the above taxes are credited to the federal budget of the Russian Federation and are payable by all subjects, as well as citizens in the territory of Russia. They are distributed according to priority areas government funding, in particular, medicine and healthcare, defense and the military-industrial complex, social programs, culture and sports, capital construction and many others.

Regional taxes

Regional, or, as they are also called, republican taxes, are also subject to mandatory payment, but on the territory of the constituent entities of the federation where they operate, however, all legal relations in in this case regulated by national and local legislation. In particular, they are established by the laws of the Russian Federation, and the specific rates of such taxes are regulated by republican authorities. Regional taxes include the following types of payments:

  • property tax of organizations and enterprises, the amount after payment of which is proportionally credited to the budget of the subject of the federation and the budgets of more lower levels, up to urban;
  • transport tax;
  • gambling tax;
  • forest tax.

Read also: How to write an application for tax deduction per child

There are also regional taxes and fees that are introduced by the authorities of the constituent entities of the federation, for example, republican fees for the use of natural resources, taking into account the specifics of individual regions.

Local taxes and fees

In Russia, there are 22 types of various local taxes and fees, while only three of them are established by federal legislation. These include property tax for individuals, registration fee for individual entrepreneurs and land tax.

Besides specified taxes and fees, some local obligatory payments are of a specific nature, for example, resort fees. There are also fees such as a tax on dog owners, on the resale of cars, computer equipment and components, fees for parking vehicles, for filming and video filming, for the right to use local symbols, for participation in races at hippodromes, and so on. All these payments go to local budgets.

Like regional taxes, local fees are established based on the provisions of federal legislation, and specific payment rates are regulated by local authorities. Control over their completeness and timely payment, as in the case of other types of taxes, is assigned to departments tax service.

It is worth remembering that in all cases, the taxpayer bears responsibility for the adequacy of calculations and timely payment of payments. In this case, priority is given to federal taxes, which constitute a significant part of the total burden on business entities, enterprises and organizations. In second place in priority are local taxes on income, after which other types of payments are calculated and paid.

Federal taxes together with regional and local budget payments are paid to the treasury in the manner and amount determined by the Tax Code of the Russian Federation. The material contains brief characteristics of these groups of taxes, and also indicates the norms of the Tax Code on the basis of which they are included in the budgets.

Article 12 of the Tax Code determines that federal taxes must go exclusively to the budget of the Russian Federation, regardless of the region in which the taxpayer is registered. Moreover, federal taxes Non-residents of the Russian Federation must also pay if the conditions of their activities in Russia require it.

Rates federal taxes, the procedure for their accrual and the deadlines for entering into the budget are established only by the Tax Code of the Russian Federation. No legislative acts at the regional or even local level regulate this type of payment.

Federal, state and local taxes distributed by banks automatically based on budget payment codes (KBK). The current values ​​of the BCC were established by the Ministry of Finance (order No. 150n dated December 16, 2014). Code designations are indicated by taxpayers in payment orders that are submitted to a banking institution.

Regional taxes

In regions, territories and autonomous republics of the Russian Federation, budget payments are set below the level - regional taxes. Like federal taxes, regional and their list for 2016 are established by the Tax Code, which also defines the maximum values ​​of their rates. However, due to the fact that the corresponding means are intended for regional budgets, legislators, for example, regions, are given the right to detail rates in established corridors, determine the need to introduce benefits, and approve filing deadlines tax returns, payment of these taxes.

Let's describe the situation with transport tax related to the regional level. In paragraph 1 of Art. 361 of the Tax Code of the Russian Federation, in paragraph 2 of Art. 362 of the Tax Code of the Russian Federation establishes the rates for this tax For various types Vehicle. It is also stated here that the constituent entities of the Russian Federation have the right to change rates 10 times, both up and down. For federal taxes This option is not provided.

Based on this provision, regions adopt their own laws establishing the value regional taxes and fees. For example, in St. Petersburg the increasing coefficient is 1.5. That is, the base tax rate has been increased by one and a half times, although the city authorities are allowed to increase it tenfold.

Note! Some types of taxes may have a dual purpose. For example, income tax is classified by the Tax Code of the Russian Federation as a group federal taxes. However, when entering a bank, it is immediately divided into two streams - to the federal center (2%) and to the regional level (18%). The distribution share is also established by the Tax Code of the Russian Federation.

Local taxes and fees

Local taxes are set on the same principle as regional ones. That is, the Tax Code of the Russian Federation determines the types of payments and the scope of rates, and at the local level, legislators specify rates and approve benefits. This type payments bears this name because the funds go entirely to local budgets.

An example is the trade fee. This payment was approved by law No. 382-FZ of November 29, 2014; a separate chapter of the Tax Code of the Russian Federation, Chapter 33, is even dedicated to it. But rates are entirely within the competence of local authorities.

Tax table

To make it easier for visitors to our site to navigate, we have compiled all taxes - federal, regional and local - into a table. It also contains articles of the Tax Code of the Russian Federation that regulate the scope of application of each specific type of budget payment. Download it from our website using the link below.

Special tax regimes - list

The legislation of the Russian Federation provides for the possibility of applying special taxation regimes. Such special modes replace several budget payments, which even include federal taxes.

For example, individual entrepreneurs using special regimes do not pay VAT (subject to certain conditions), income tax, personal income tax, and property tax.

In Russia, the following types of special regimes are allowed:

  • simplified taxation system (STS);
  • unified tax on imputed income (UTII);
  • unified agricultural tax (UAT);
  • patent tax system (PTS).

The list of all budget payments is established by the Tax Code of the Russian Federation. At the same time, only federal taxes are paid at the rates specified in this legislative act. For taxes and fees related to regional and local levels, only basic rates and corridors are established, within which they can be changed by local authorities.

Share