Taxes play a significant role in the economy of any modern state. The Russian Federal Tax Service is no exception. It provides a key source of replenishment of the state budget. At the same time, the entire variety of taxes in the Russian Federation is divided into 3 types: local (municipal), regional and federal. Today’s article will talk about mandatory payments to the state at the highest level. That is, let's talk about federal taxes and fees. Any of you has encountered them, and they operate throughout our vast Motherland. In addition, people like to ask questions about federal taxes at seminars and exams.

Federal taxes and fees

Perhaps we should start with a definition. Federal taxes and fees– mandatory gratuitous payments established by the Tax Code of the Russian Federation and collected by the federal tax service from individuals and legal entities throughout Russia.

That is, they are mandatory for everyone and everywhere, regardless of what region of the Russian Federation it is (republic, region, region, etc.). Accordingly, the rates for them are also set in the Tax Code and do not depend on regional and local legislation.

It is important ! If a tax is called federal, this does not mean that it is fully credited to the federal budget. For example, corporate income tax is partially used to replenish the budget of the constituent entity of the Russian Federation where it was collected.

For 2017, in federal tax system includes:

• personal income tax;
• income tax;
• excise taxes;
• mineral extraction tax;
• water tax;
• fees for the use of fauna and aquatic biological resources;
• National tax.

Total 8 taxes and fees at the federal level. Their comparative analysis is given in the table.

Federal tax system of the Russian Federation

I note that in the table, as well as further in the article, the information is presented with some simplifications. I did not set out to describe federal taxes here in detail, but I wanted to give you a general idea of ​​them as simply and easily as possible. Therefore, for additional data, I recommend turning to primary sources. Especially to the Tax Code of the Russian Federation (hereinafter Tax Code of the Russian Federation).

In the meantime, I propose to go through the list of federal taxes and fees and briefly familiarize yourself with their key features.

Value added tax

The first federal tax we consider is the value added tax, or as it is usually abbreviated, . All its aspects are described in detail in Chapter 21 of the Tax Code of the Russian Federation, Part 2.

VAT- this is a form of mandatory payment to the state budget of a share of the cost of a product (tangible or intangible product, service) created at all stages of the production process, and contributed to the budget as it is sold to consumers.

VAT – indirect tax. That is, this is a type of tax that is established in the form of a surcharge on the price of a product. It turns out that, in essence, the tax is paid by the buyer of the goods, and the seller acts as a tax collector.

VAT taxpayers: legal entities, individual entrepreneurs, organizations involved in the transportation of goods through customs. Objects of taxation: sales of goods in Russia, import of products from abroad.

The basic tax rate in the case of VAT is 18% . In addition, in some situations a reduced rate is used: 10% (sale of meat and dairy products, eggs, sugar, salt; sale of certain children's goods, magazines and newspapers, medicines, etc.) or 0% (international transportation services, sales of exported goods) products, etc.).

Personal income tax

Income tax, also known as personal income tax ( Personal income tax) – the share levied on the total income of individuals.

This direct tax, since it is levied directly on an individual’s income earned or otherwise received. For example, from the salary of an enterprise employee.

All individuals who are residents of the Russian Federation, as well as persons who are not considered tax residents of Russia but who derive economic benefits from sources in our country, are required to pay.

The object of taxation, as stated earlier, is the income of an individual, with a number of exceptions. Such exceptions, exempt from taxation, include: various compensation payments, state benefits, pensions, scientific grants, alimony, etc.

Basic personal income tax rate for 2017 – 13% . But the rate may be increased in some cases. So it can be: 9% - for interest on a number of bonds, 30% - for persons who are not residents of the Russian Federation and some types of securities, 35% - for winnings in lotteries.

Also, Russian taxpayers have the right to receive tax deductions, which can be found in Chapter 23 of the Tax Code of the Russian Federation, Part 2.

Corporate income tax

Corporate income tax(NPO) - a federal tax levied as a certain share of the profits of a legal entity.

Income tax – direct tax, paid by Russian organizations (commercial banks, retail chains) and foreign organizations receiving income in the Russian Federation. The object of taxation is the profit of a legal entity (income minus expenses).

Basic rate in case of NGOs – 20% . At the same time, 2% goes to the federal budget, and 18% is transferred to the regional budget (since 2017, this ratio is different: 3% and 17%, respectively).

In some cases (for example, for enterprises in special economic zones), a reduced tax rate may be applied. Details are in Chapter 25 of the Tax Code of the Russian Federation, Part 2.

Excise taxes

Excise tax– a tax imposed on special categories of consumer goods (tobacco, alcohol, cars) within the country.

it's the same indirect tax, since the amount of excise tax is taken into account in the cost or tariff for the service, and is actually paid by the end consumer.

As a rule, the amount of excise taxes is quite large, and they are considered a major source of replenishment of the country’s state budget.

In Russia, the following categories of goods are classified as excisable:

• ethyl alcohol, alcohol-containing products (with ethanol content > 9%) and alcoholic food products (vodka, wine, champagne, beer, liqueurs);
• various tobacco products;
• electronic cigarettes for vaping;
• passenger cars and motorcycles (with engine power > 150 hp);
• gasoline, diesel fuel and certain types of motor oils.

The amount of excise taxes is different and is set separately for each category of goods. For example, for beer it can range from 0 to 39 rubles per liter (depending on the strength of the drink). Excise tax on cigars – 171 rubles. a piece. Motor gasoline – 10,130 rubles. or 13,100 rub. per ton, depending on the fuel class. For more details, see Chapter 22 of the Tax Code of the Russian Federation, Part 2.

Mineral extraction tax

MET– a direct federal tax paid by organizations and entrepreneurs who are users of the earth’s subsoil and extract minerals (oil, coal, metal ores, peat, mineral waters, limestone, granite, diamonds, apatites, etc.).

Individual entrepreneurs and legal entities pay mineral extraction tax when extracting mineral, which are the state property of the Russian Federation (and this is almost all natural resources, except for sand, chalk and some types of clay). In this case, the “miners” need to obtain a permit. More details in Chapter 26 of the Tax Code of the Russian Federation, Part 2.

The tax rates applicable to federal severance taxes vary and depend on the type and circumstances of the mine. They can be specified in absolute or relative terms. For example: 4% - when extracting flammable peat; 6.5% - when developing precious metals (except gold). Or 11 rubles per ton of subbituminous, or otherwise brown, coal (in this case, the rate is also multiplied by the deflator).

Water tax

Water tax– a federal tax levied on individuals and organizations for special (subject to mandatory licensing) use of water bodies in Russia.

Objects of taxation considered: water intake, use of water energy to generate electricity (for example, the operation of a hydroelectric power station) or wood rafting. The use of water areas for fishing, vessel navigation, fire fighting, etc. is not subject to taxation.

The water tax rate depends on the location of the water body, its name and the volume of liquid collected. For example, collecting water from the Volga River in the Volga economic region will cost 294 rubles. for 1 thousand cubic meters m. (according to Chapter 25.2 of the Tax Code of the Russian Federation, Part 2).

Fees for the use of fauna and aquatic biological resources

These fees– mandatory payments paid to the budget by individuals (including individual entrepreneurs) and organizations that have received permission to extract fauna on the territory of the Russian Federation and/or aquatic biological resources in its waters.

TO objects of taxation This includes, in simple terms, animals, birds and fish. The rate of this fee depends on the type of animal or fish. For example, it is set at 20 rubles. for pheasant, 450 rub. for a roe deer or 3500 rubles. per ton of pollock catch from the Sea of ​​Okhotsk. The corresponding data is available in Chapter 25.1 of the Tax Code of the Russian Federation, Part 2.

Government duty

Government duty– a fee levied on persons applying to state bodies, local governments or authorized specialists for the provision of certain services.

For example, for certification of a power of attorney by a notary to complete a transaction, a state fee of 200 rubles is determined. And state registration of an individual as an individual entrepreneur requires the payment of 800 rubles.

A detailed description of this federal fee can be obtained by referring to Chapter 25.3 of the Tax Code of the Russian Federation, Part 2.

This concludes the review of federal taxes and fees of the Russian Federation. Next time I’ll tell you about regional and local taxes.

Galyautdinov R.R.

© Copying of material is permissible only if a direct hyperlink to

Content:

Introduction

1. Tax classification

2. Taxes levied on the territory of the Russian Federation

2.1. Federal taxes

2.2. Regional and local taxes

Conclusion

Bibliography

Introduction

Taxes have been a necessary link in economic relations in society since the emergence of the state. The development and change in forms of government are always accompanied by a transformation of the tax system. In a modern civilized society, taxes are the main form of government revenue. In addition to this purely financial function, the tax mechanism is used for the economic impact of the state on social production, its dynamics and structure, and on the state of scientific and technological progress.

State tax revenues are generated from new value created in the production process (labor, capital, natural resources). Taxes express really existing monetary relations, manifested in the process of withdrawing part of the value of national income in favor of national needs. The economic content of taxes is expressed in the relationship between the state and economic entities (individuals and legal entities) regarding the formation of public finances. Tax relations as part of financial relations are in constant change.

Taxes are one of the main ways to generate budget revenues. Typically, taxes are levied to ensure the solvency of various levels of government.

All the variety of taxes makes up a large and important complex, which has its own classification.

The purpose of this test is to consider the totality of taxes according to the levels of government and management: federal, regional and local.

To achieve the goal, it is necessary to solve the following tasks:

1. Conduct a literature analysis.

2. Consider the classification of taxes.

1. Tax classification

The grouping of taxes according to different classification criteria is presented in Table 1. Classification is needed to organize knowledge about various types of taxes. The main classification characteristics are: subject of the tax; object of taxation; type of bet; method of taxation; source of payment; appointment; belonging to levels of government and management; the right to use tax revenues; possibility of translation.

Table 1. Tax classification in the Russian Federation.

The most popular is the classification of taxes according to the levels of government and management - taxes are classified depending on the body that collects the tax and at whose disposal it comes. According to this classification criterion, taxes in Russia differ as follows: federal, regional and local. In accordance with the Tax Code of the Russian Federation (TC), a tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals for the purpose of financial support for the state and municipalities. A fee is understood as a mandatory fee collected from organizations and individuals, the payment of which is one of the conditions for the performance of actions in the interests of fee payers by state bodies and local governments, including the granting of certain rights or the issuance of licenses.

The Tax Code of the Russian Federation, Article 12, provides for the following types of taxes and fees in the Russian Federation.

Federal taxes in the Russian Federation are determined by tax legislation and are mandatory for payment throughout the country. The list of regional taxes is established by the Tax Code of the Russian Federation, but these taxes are put into effect by the laws of the constituent entities of the Federation and are mandatory for payment on the territory of the corresponding constituent entity of the Federation. By enacting regional taxes, the representative (legislative) authorities of the constituent entities of the Federation determine tax rates for the relevant types of taxes (but within the limits determined by federal legislation), tax benefits, the procedure and deadlines for paying taxes.

All other elements of regional taxes are established by the relevant federal law. The procedure for introducing local taxes is the same, with the only difference being that they are put into effect by representative bodies of local self-government.

Depending on the method of collection, taxes are divided into direct and indirect.

Direct taxes are imposed directly on the income or property of the taxpayer. In this regard, with direct taxation, monetary relations arise directly between the taxpayer and the state. An example of direct taxation in the Russian tax system is: personal income tax, profit tax, property taxes for both legal entities and individuals, and a number of other taxes. In this case, the basis for taxation is the ownership and use of income and property.

Indirect taxes are levied in the sphere of consumption, that is, in the process of movement of income or turnover of goods. They are included in the form of a premium in the price of the product, as well as the tariff for work or services and are paid by the consumer. The owner of a product, work or service, when selling it, receives tax amounts from the buyer along with the price, which he then transfers to the state. Therefore, indirect taxes are often called consumption taxes and are intended to transfer the real tax burden to the final consumer. The subject of the tax in this case is the seller of the goods, acting as an intermediary between the state and the actual payer of the tax. Examples of indirect taxation include value added tax, excise taxes and customs duties.

For the state, indirect taxes are the simplest in terms of their collection. These taxes are also attractive for the state because their revenues to the treasury are not directly tied to the financial and economic activities of the subject of taxation and the fiscal effect is achieved even in conditions of a decline in production and unprofitable operation of enterprises.

2. Taxes levied on the territory of the Russian Federation

· organizations;

· individual entrepreneurs;

· persons recognized as VAT 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 actual taxpayers are consumers - buyers of goods (works, services).

a) sale of goods (work, services) on the territory of the Russian Federation, including the sale of collateral and transfer of goods under an agreement on compensation or novation, as well as transfer of property rights;

b) carrying out construction and installation work for own consumption;

c) importation of goods into the customs territory of the Russian Federation.

A detailed list of taxable objects is also given in Art. 146 of the Tax Code of the Russian Federation.

Article 251 of the Tax Code of the Russian Federation defines income that is not taken into account when determining the tax base. Tax rates are determined by Art. 284 Tax Code of the Russian Federation.

Personal income tax (NDFL)- the main type of direct taxes. Calculated as a percentage of the total income of individuals minus documented expenses, in accordance with current legislation.

The basis of this tax is the Tax Code of the Russian Federation, part two, chapter 23, articles 207-233, Order of the Federal Tax Service of the Russian Federation dated October 13, 2006 N SAE-3-04/706@.

Taxpayers:

· Individuals - tax residents of the Russian Federation.

· Individuals - non-residents receiving income in the Russian Federation.

Note. Tax residents are individuals who are actually in the Russian Federation for at least 183 calendar days over the next 12 consecutive months. This period is not interrupted in cases of travel outside the Russian Federation for short-term (less than six months) treatment or training.

The object of taxation is the income of individuals - tax residents of the Russian Federation and non-residents from sources in the Russian Federation, as well as the income of individuals - tax residents of the Russian Federation from sources outside the Russian Federation.

Types of income:

· dividends and interest;

· insurance payments;

· income from rental or other use of property;

· income from the sale of real estate, shares, shares in the authorized capital, rights of claim against the organization in connection with the activities of its separate division in the territory of the Russian Federation, other property;

· remuneration for performing labor or other duties;

· pensions, scholarships and similar payments;

· income from the use of any vehicles, incl. sea, river, aircraft;

· income from the use of pipelines, power lines, and other means of communication;

· payments to successors of deceased insured persons;

· other income received from activities in the Russian Federation and abroad.

When determining the tax base, all income received both in cash and in kind, as well as in the form of material benefits, is taken into account. Various types of income deductions, including those by court decision, do not reduce the tax base.

The tax base is determined separately for each type of income, for which different rates are established.

For income taxed at a rate of 13%, the tax base is determined as the monetary value of such income reduced by the amount of tax deductions (Articles 218-221 of the Tax Code of the Russian Federation).

Income (expenses accepted for deduction) expressed in foreign currency are recalculated into rubles at the rate of the Central Bank of the Russian Federation established on the date of actual receipt of income (date of actual expenditure).

Rates: 13% - GENERAL rate on all income except as stated below. SPECIAL RATES: Taxation at a rate of 9% is applied in the following cases:

• upon receipt of dividends (clause 4 of article 224 of the Tax Code of the Russian Federation);
• when receiving interest on mortgage-backed bonds issued before January 1, 2007 (clause 5 of Article 224 of the Tax Code of the Russian Federation);
• upon receipt of income by the founders of trust management of mortgage coverage. Such income must be received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before January 1, 2007 (clause 5 of Article 224 of the Tax Code of the Russian Federation).

Taxation at a rate of 15% is carried out:

on income in the form of dividends from equity participation in activities in Russian organizations received by individuals who are not tax residents of the Russian Federation.

Taxation at a rate of 30% is carried out:

on all income received by individuals who are not tax residents of the Russian Federation, with the exception of income in the form of dividends from equity participation in the activities of Russian organizations, in respect of which a rate of 15% is established.

Taxation at a rate of 35% is carried out:

• for income from the value of winnings and prizes resulting from competitions, games and other promotional events in excess of 4,000 rubles;
• on interest income on deposits in banks to the extent that they exceed the amount calculated at the current refinancing rate of the Central Bank of the Russian Federation for deposits in rubles and 9% per annum for deposits in foreign currency;
• on the amount of savings on interest when receiving borrowed (credit) funds in terms of exceeding the established limits.

Note: Since March 29, 2010, the refinancing rate of the Bank of Russia has been set at 8.25 percent per annum (Instruction of the Central Bank of the Russian Federation dated March 26, 2010 N 2415-U).

Mineral extraction tax (MET)- direct, federal tax levied on subsoil users. Since January 1, 2002, the mineral extraction tax has been determined by Chapter 26 of the NKRF. Mineral extraction tax payers are recognized as subsoil users - organizations (Russian and foreign) and individual entrepreneurs.

In the Russian Federation, almost all minerals (with the exception of the common ones: chalk, sand, certain types of clay) are state owned. property, and to extract these minerals it is necessary to obtain a special permit and register as a mineral extraction tax payer (see Article 335 of the NKRF).

Taxpayers pay mineral extraction tax at the location of the subsoil plots provided to them for use. If mining is carried out in the continental shelf zone of the Russian Federation or outside the Russian Federation (if the territory is under the jurisdiction of Russia or is leased by it), then the user becomes registered at the location of the organization or at the place of residence of the individual. faces. The tax base is the value of extracted minerals (for all minerals except oil and natural gas). For oil and natural gas, the tax base is the amount of minerals extracted.

Objects of taxation

Minerals:

1. Extracted from the subsoil on the territory of the Russian Federation on a subsoil plot provided by law.

2. Extracted from waste (losses) of production, subject to separate licensing.

3. Extracted from the subsoil outside the Russian Federation in territories leased, used under international treaties or under the jurisdiction of the Russian Federation.

• common minerals, incl. groundwater extracted by an individual entrepreneur and used directly by him for personal consumption;
• mined (collected) mineralogical, paleontological and other geological collection materials;
• extracted from the subsoil during the formation, use, reconstruction and repair of protected objects of scientific and cultural significance;
• extracted from own waste (losses) of mining and processing production;
• drainage groundwater.

Water tax- tax paid by organizations and individuals engaged in special and (or) special water use.

Taxpayers:

· Organizations and individuals engaged in special or specific water use in accordance with the legislation of the Russian Federation.

· Those who use water bodies on the basis of agreements concluded after the entry into force of the Water Code of the Russian Federation do not pay tax.

Objects of taxation:

• Water intake from water bodies.
• Use of water bodies, except for timber rafting.
• Use of water bodies without water intake for hydropower.
• Use of water bodies for timber rafting in rafts and bags.

The following are not subject to taxation:

1. Water intake:

o to ensure fire safety and to eliminate natural disasters;

o for sanitary, environmental and shipping releases;

o sea and other vessels to ensure the operation of technological equipment;

o for fish farming and reproduction of aquatic biological resources;

o for irrigation of agricultural land, watering of horticultural, gardening, summer cottage land plots, personal subsidiary plots, for watering and servicing livestock and poultry owned by organizations and citizens;

o from underground water bodies of mining and collector-drainage waters (explanations in the letter of the Federal Tax Service of the Russian Federation dated July 20, 2005 N GV-6-21/607).

2. Use of the water area:

o for navigation on ships, as well as for one-time landings (take-offs) of aircraft;

o for parking of watercraft, placement of communications, buildings, structures for the protection of water and aquatic biological resources, environmental protection;

o for state monitoring of water bodies, geodetic, topographical, hydrographic and search and survey work;

o for the placement and construction of hydraulic structures for special purposes;

o for organized recreation exclusively for disabled people, veterans and children;

o for carrying out dredging and other work related to the operation of shipping routes and hydraulic structures;

o for fishing and hunting.

3. Special use of water bodies to meet the needs of national defense and state security

The tax base

For each type of water use recognized as an object of taxation, the tax base is determined by the taxpayer separately in relation to each water body.

• When water is withdrawn, the tax base is determined as the volume of water taken from a water body during the tax period.
• When using water areas of water bodies, with the exception of timber rafting in rafts and purses, the tax base is determined as the area of ​​the provided water space.

• When using water bodies without water abstraction for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period.
• When using water bodies for timber rafting in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses during the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100. Tax rates

Tax rates are set for river basins, lakes, seas and economic regions:

• when drawing water
• when using the water area
• when using water bodies without water intake for hydropower purposes
• when using water bodies for the purpose of rafting wood in rafts and purses
• When water is withdrawn in excess of established water use limits, rates for such excess are set at five times. In the absence of approved quarterly limits, quarterly limits are calculated as 1/4 of the approved annual limit. The water tax rate for water abstraction from water bodies for water supply to the population is set at 70 rubles per thousand cubic meters of water.

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

Payers:

Organizations and individuals persons, incl. individual entrepreneurs who have received a license.

Objects of taxation:

The objects of fauna and aquatic biological resources listed in Article 333.3 of the Tax Code of the Russian Federation, the removal of which from their habitat is carried out on the basis of a license, are subject to taxation.

Objects used for the personal needs of small peoples of the North, Siberia and the Far East, as well as by persons for whom hunting and fishing are the basis of their existence are not subject to taxation.

Fee rates

Collection rates are established for each animal object in paragraph 1 of Art. 333.3 Tax Code of the Russian Federation;

for each object of aquatic biological resources - clause 4 of Art. 333.3 Tax Code of the Russian Federation;

for each object of aquatic biological resources - marine mammals - clause 5 of Art. 333.3 Tax Code of the Russian Federation.

Government duty - This is a fee collected from organizations and individuals when they apply to state bodies, local government bodies, other bodies and (or) officials who are authorized in accordance with the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of bodies local self-government, for the commission of legally significant actions in relation to these persons, provided for by the Tax Code, with the exception of actions performed by consular offices of the Russian Federation, namely:

• notarial acts;
• actions related to civil registration;
• actions related to the acquisition of citizenship of the Russian Federation or renunciation of citizenship of the Russian Federation, as well as entry into the Russian Federation or departure from the Russian Federation;
• actions for the official registration of a program for electronic computers, a database and an integrated circuit topology;
• actions of authorized government agencies in the implementation of federal assay supervision;
• state registration of legal entities, political parties, mass media, issues of securities, property rights, vehicles, etc.

Among other things, the Tax Code of the Russian Federation provides for state duties for:

• the right to use the names “Russia”, “Russian Federation” and words and phrases formed on their basis in the names of legal entities
• the right to export cultural values, collectibles in paleontology and mineralogy;
• issuing permits for transboundary movement of hazardous waste;
• issuing permits for the export from the territory of the Russian Federation, as well as for the import into the territory of the Russian Federation, of species of animals and plants, their parts or derivatives, subject to the Convention on International Trade in Endangered Species of Wild Fauna and Flora.

2.2. Regional and local taxes

Taxes of the republics within the Russian Federation, regional, regions, autonomous regions, autonomous districts (for brevity they are often called regional) are established by legislative acts of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation and are valid on the territory of the corresponding constituent entities of the Russian Federation. In this case, specific rates are determined by the laws of the republics within the Russian Federation or decisions of state authorities of territories, regions, autonomous regions, autonomous districts, unless otherwise established by legislative acts of the Russian Federation. Regional taxes include:

Organizational property tax;

Gambling tax;

Transport tax.

Organizational property tax - this is a tax on movable and immovable property (including property transferred for temporary possession, use, disposal or trust management contributed to joint activities).

Object of taxation:

Movable and immovable property (including those transferred for temporary possession, use, trust management, contributed to joint activities, or received under a concession agreement), accounted for on the balance sheet as fixed assets.

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.

Objects of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent representative offices are recognized as real estate located on the territory of the Russian Federation and owned by these foreign organizations and real estate received under a concession agreement.

The following are not subject to taxation:

· land plots, water bodies and other natural resources;

· property of federal authorities, which provide for military and equivalent service, used for the needs of defense, security and law enforcement in the Russian Federation.

The tax base:

It is determined independently as the average annual value of the property. Accounted for at its residual value. For foreign organizations that do not operate in the Russian Federation - at the inventory value as of January 1 of the year that is the tax period.

Information about the inventory value must be reported within 10 days from the date of assessment (revaluation) of objects to the tax authority at the location of the objects.

The tax base is determined separately by the location of the organization and each separate division of the organization that has a separate balance sheet, as well as for each piece of real estate located outside its location.

If the actual location of taxable objects is in different constituent entities of the Russian Federation, the tax is calculated taking into account the rates adopted in the relevant constituent entities of the Russian Federation.

Gambling tax- tax on organizations and individual entrepreneurs carrying out entrepreneurial activities in the gambling business. Namely, from entrepreneurs who have gaming tables, slot machines, betting cash desks, and bookmaker office cash desks.

Objects of taxation:

Since July 1, 2009, gambling establishments (with the exception of bookmakers and sweepstakes) that do not have permission to organize and conduct gambling in the gambling zone have ceased to operate in Russia.

Objects of taxation for the gambling business (gaming table, slot machine, betting cash desk, bookmaker office cash desk) registered in the above-mentioned gambling establishments are subject to deregistration by decision of the tax authority without an application from the taxpayer. In this case, the inspectorate must notify the taxpayer in writing of such a decision within six days. This provision is valid from January 30, 2010.

The tax base is determined for each taxable object separately. The tax amount is calculated by the taxpayer independently as the product of the tax base for each object and the corresponding tax rate.

The tax is payable from the moment of carrying out licensed activities in the field of gambling business.

Transport tax- a tax levied on owners of registered vehicles. The amount of tax, the procedure and terms for its payment, reporting forms, as well as tax benefits are established by the executive authorities of the constituent entities of the Russian Federation. Federal legislation determines the object of taxation, the procedure for determining the tax base, the tax period, the procedure for calculating tax and the limits of tax rates.

The objects of taxation are:

· cars

· motorcycles

· motor scooters

· buses and other self-propelled vehicles on pneumatic and caterpillar tracks

· airplanes

· helicopters

· motor ships

· yachts, sailing ships

· snowmobiles, motor sleighs

· motor boats

jet skis

· non-self-propelled and other water and air vehicles

The following are not subject to taxation:

1. Rowing boats, motor boats with an engine not exceeding 5 liters. With.

2. Passenger cars special for disabled people, as well as received through social services. protection with engine power up to 100 hp. With.

3. Fishing sea and river vessels.

4. Passenger and cargo sea, river and aircraft of organizations and individual entrepreneurs whose main activity is passenger and (or) cargo transportation.

5. Tractors, combines, specials. vehicles registered for agricultural work.

6. Vehicles owned by the right of operational management to federal executive authorities, where military or equivalent service is legally provided for.

7. Vehicles that are wanted.

8. Air ambulance and medical service planes and helicopters.

9. Vessels registered in the Russian International Register of Ships.

The tax base is determined in the following ways:

· as engine power in horsepower (for vehicles);

· as jet engine thrust (for air transport);

· as gross tonnage in registered tons (for non-propelled water transport);

· as a vehicle unit.

In the case of registration or deregistration of a vehicle during the tax (reporting) period, the tax is calculated taking into account the coefficient - as the ratio of the number of full months during which the vehicle is registered to the number of calendar months in the tax (reporting) period.

In case of registration and deregistration of a vehicle within one calendar month, the specified month is taken as one full month.

Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power, jet engine thrust or gross capacity of vehicles, the category of vehicles per one horsepower of a vehicle engine, one kilogram of jet engine thrust, one registered ton of a vehicle or unit vehicle.

Local taxes are established by legislative acts of the constituent entities of the Russian Federation and local governments and operate on the territory of the corresponding cities, districts in cities and rural areas or other administrative-territorial entities. Local taxes include:

1) land tax;

2) property tax for individuals.

Land tax - paid by organizations and individuals who own land plots on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession.

Object of taxation

The tax is levied on land plots located within the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax was introduced. The following are not recognized as objects of taxation:

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

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

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

· land plots limited in circulation in accordance with the legislation of the Russian Federation, within the forest fund;

· 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, with the exception of land plots occupied by separate water bodies.

The tax base for each land plot is determined as its cadastral value as of January 1 of the year that is the tax period.

Tax rates are established by regulatory legal acts of representative bodies of municipalities (laws of the federal cities of Moscow and St. Petersburg) and cannot exceed:

0.3 percent for 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 (except for the share in the right to a land plot attributable to an object not related to the housing stock and objects of engineering infrastructure of the housing and communal complex) or provided for housing construction;

· provided for personal farming, gardening, vegetable farming or livestock farming;

1.5 percent for other land plots.

Property tax for individuals.

Individuals are owners of property recognized as an object of taxation. In the case of common shared property of several individuals, each of these persons is recognized as a taxpayer in proportion to his share in this property.

Object of taxation: residential buildings, apartments, dachas, garages and other buildings, premises and structures, as well as a share in the right of common ownership of property.

Tax rates on buildings, premises and structures owned by citizens are established based on the total inventory value of residential premises and the total inventory value of non-residential premises, determined as of January 1 of each year, in the following amounts:

1. Residential premises:

o up to 300 thousand rubles - 0.1%

o from 300 thousand rubles to 500 thousand rubles - 0.2%

2. Non-residential premises:

o up to 300 thousand rubles - 0.1%

o from 300 thousand rubles to 500 thousand rubles - 0.3%

o over 500 thousand rubles - 0.5%

The peculiarity of local taxes is that:

Some of them are established by legislative acts of the Russian Federation and are collected throughout its territory. The specific rates of these taxes are determined by legislative acts of the constituent entities of the Russian Federation and local governments;

Another part of taxes can be introduced by district and city authorities.

The Tax Code of the Russian Federation determines, as a rule, the upper limit of tax rates for local taxes, and specific rates for these taxes are set by local authorities. For taxes introduced in the relevant territory in excess of the established list, rates are set by local authorities based on the interests of local budgets and the capabilities of payers.

Conclusion

Taxes, as a very powerful weapon, can play a role in stabilizing the economy and finances only if used in a targeted and measured manner. But to create such a policy, it is necessary to determine the place of taxes in the stabilization mechanism. Currently, Russia is in the process of establishing a tax regulation mechanism through reforming the tax system.

As a result of the study of taxes levied on the territory of the Russian Federation, taxes were analyzed according to the levels of government and management: federal, regional and local. The complete supremacy of the legislation of the Russian Federation over the legislative and regulatory acts of the constituent entities of the Russian Federation and municipalities has been established, which is the implementation of the provisions of the Constitution of the Russian Federation. Taxpayers throughout the Russian Federation pay the same taxes and fees, which contributes to the unity of the country.

It should be noted that there are shortcomings in the mechanism for collecting regional and local taxes. Most of these shortcomings are associated with the unclear structure of tax legislation, many ambiguities and contradictions, and inconsistencies between legal norms and civil, economic, financial and other branches of law. Acts of tax legislation in their content do not meet the requirements of their construction and need further improvement; in this regard, significant modifications to existing documents are required to implement the tax and regulatory framework into a single comprehensive system. Thus, the constituent entities of the Russian Federation and municipalities have almost lost their own (fixed) sources of income, which negatively affects the independence of the budgets of the budget system.

Improving tax legislation is an urgent task. The current tax system in its basic economic and legal aspects is subject to justified criticism. The exorbitant tax burden for enterprises is the main economic flaw of the Russian tax system. Its fiscal punitive nature is constantly strengthening due to the expansion of the tax base and rates for individual taxes, the introduction of new taxes and fees, and the tightening of financial sanctions and tax conditions.

Bibliography:

1. Tax Code of the Russian Federation (Part One) dated July 31, 1998 No. 146-FZ (as amended on November 2, 2004).

2. Tax Code of the Russian Federation (part two) dated 05.08.2000 No. 117-FZ (as amended on 30.12.2004).

3. Federal Law of August 15, 1996 No. 115-FZ (as amended on December 23, 2004) “On the budget classification of the Russian Federation.”

4. Taxes: Textbook. / Ed. D.G. Blueberry. M. Finance and Statistics, 2004.

5. Petrova G.V. Tax law. Textbook for universities. M. Infra - M. 2003.

6. Khantaeva N.L. Theoretical foundations of taxation: Textbook. allowance. – Ulan-Ude.: Publishing House of VSTU, 2006.

7. Tax law: Textbook / Under. ed. S.G. Pepelyaeva - M.: Lawyer, 2004.

8. Financial law: Textbook / Answer. ed. Prof., Doctor of Law N.I. Khimicheva. M.: Yurist, 2009.

9. Financial law of the Russian Federation: Textbook / Rep. Ed. M.V. Karaseva – M. Lawyer, 2009.

10.Financial law: Textbook. manual for universities / Ed. prof. MM. Rassolova. - M.; UNITY-DANA, Law and Law, 2007.

11. Evstigneeva E. N. Fundamentals of taxation and tax law: Textbook. allowance. – M.: Infra-M, 2000.

12. Milyakov N.V. Taxes and taxation: Course of lectures. – 2nd ed., revised. and additional – M.: INFRA-M, 2009.

13. Krokhina Yu.A. Tax law. M., 2008.

14.Shatalov S.D. Development of the Russian tax system: problems, solutions and prospects. – M.: MCFR, 2007

Federal regional and local taxes are the main types of taxes existing in the Russian Federation. Norms, rules and types of taxation are established at the legislative level. Their classification depends on the level of legislative power that established the key rules for the application of fiscal obligations.

Main characteristics and differences

So, all fiscal payments can be divided into three types: federal, regional and local taxes and fees. The key difference between these payments is the level of government that sets the basic rules and regulations for applying taxation. That is, if the authority to determine the rate, benefit, period and principles is transferred to the authorities of the constituent entity of Russia, then the payment is considered regional.

However, it should be noted that fiscal payments are regulated in Tax Code of the Russian Federation. That is, the Tax Code of the Russian Federation is the legal basis of the current tax system of the state. This means that municipal authorities, as well as the authorities of a constituent entity of Russia, do not have the right to introduce additional (new) obligations. Their powers include specifying the taxation procedure for existing fiscal levies.

The second difference is the level of the budget (treasury) into which the payment is credited. Thus, taxes and fees by budget level are:

• federal - credited directly to the treasury of the Federation (first level);
• regional - entering the treasury of the subject (second);
• local - transferred to the municipal budget (third).

The third difference is the territorial feature, that is, the territory in which the basic principles of taxation apply. Not the obligation itself, but precisely the procedure for its application.

Thus, obligations of the first rank apply throughout the entire state. The principles, rules and norms enshrined in the Tax Code of the Russian Federation are uniform for implementation throughout Russia.

Features of second-rank encumbrances are established for a specific region. For example, the authorities of one region introduce regional tax breaks, reduce rates, approve reporting periods and advance payments that are mandatory for residents of this region. Consequently, other norms may be adopted in another subject.

For fees of the third, local, rank, the algorithm and features of taxation apply only on the territory of the municipality. Consequently, unlike local taxes, federal taxes and the procedure for their application cannot be changed at the municipal or regional levels. Below is a closed list of federal, regional and local taxes.

Types of taxes in Russia

So, we have determined that taxes are federal, regional and local. Their key differences were also established. Now let’s determine which fiscal payments should be classified as a specific type. To do this, we will distribute all current payments and fees into a table.

Federal, regional and local taxes, table:

Type of obligation	Name
Federal	excise taxes; Personal income tax; VAT; at a profit; water; state duty; special modes ( simplified tax system, UTII, Unified agricultural tax, PSA, patents); insurance premiums; for mining; fees for the use of wildlife objects.
Regional	on the property of organizations; transport; for gambling business.
	on citizens' property; land; trade fee.

Let's sum it up

All tax obligations are divided into three levels depending on which budget they are credited to. The general rules of taxation are regulated by the Tax Code of the Russian Federation, which is the main current fiscal system of Russia.

For local and regional fees, the characteristic features of the application of taxation are established by the authorities of the appropriate rank. However, authorities of the second and third levels do not have the right to deviate from the general norms enshrined in the Tax Code of the Russian Federation.

Fiscal payments form the revenue side of the budget, into which funds are credited directly. For obligations of the first and second levels, redistribution between lower-level budgets is permissible. That is, the provision of funds in the form of subsidies, subventions and other transfers.

Please note that this distribution is determined in accordance with the current federal budget legislation. Namely, the Budget Code of Russia. This fragmentation of obligations is used to stimulate the development of Russian regions.

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, or 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.

All taxpayers who carry out business activities on the territory of the subject are required to pay these taxes. 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 the rates are determined by the tax authority of the 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 taxation 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 by commercial organizations, but also by individuals.
So what are 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). An exception is made for 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 income tax remains in the regional budget, the rest 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 or regional tax? 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.

Concept and types of regional taxes

The Tax Code authorizes regional legislative authorities to establish regional taxes, at the same time limiting their list in order to avoid overburdening taxpayers.

The taxation system of the Russian Federation is built in a certain way and consists of a number of levels:

• Federal;
• Regional;
• Local.

This level system made it possible to assign certain tax deductions to a specific budget (local, republican, federal).

Regional taxes are taxes, the establishment of which is provided for by the Tax Code of the Russian Federation and which are put into effect when one or another federal subject adopts the relevant law.

These taxes are subject to mandatory payment only on the territory of the relevant federal subjects.

The system of regional taxes includes both taxes, the effect of which by tax legislation extends to the entire Russian territory, as well as those that are established by the laws of individual subjects of the federation. Payment of both is mandatory on the territory of the respective subject by persons recognized by law as taxpayers.

The Federal Tax Code, Article 14, provides for only three taxes that subjects of the Russian Federation have the right to introduce on their territory. Regional taxes include:

• on property collected from organizations;
• for gambling business;
• transport.

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.

The current Tax Code of the Russian Federation was intended to limit the tax burden and bring the taxation system throughout the country into a single 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 activities, and in rare cases individuals.

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. On average, regional budget revenue is generated by paying this tax by 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.

The objects in this case are movable and immovable property for domestic legal entities, 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 fixed assets according to 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 must submit an application, after which a certificate of the appropriate uniform form is issued.

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 are funds paid by legal entities to the regional budget, which allows the subsequent subject of the federation, represented by its governing body, to use these deductions 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.
• stimulating 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, specified by the laws, taking into account the provisions of the Tax Code of the Russian Federation, may additionally provide for tax breaks (benefits) for certain categories of taxpayers, as well as the procedure and grounds for their application.