In accordance with Art. 2 of the Law “On the Fundamentals of the Tax System in the Russian Federation” “the totality of taxes, fees, duties and other payments levied in the prescribed manner forms the tax system”, taxes in Russia are divided into three types depending on the level of their establishment and withdrawal and in accordance with the changes provided for in the draft tax code: federal; regional; local.

The list, rates, objects of taxation, payers of federal taxes, tax benefits and the procedure for crediting them to the budget or extra-budgetary funds are established by the legislative acts of the Russian Federation and are collected throughout its territory.

Regional taxes are taxes such as enterprise property tax, forest tax, established by legislative acts of the Russian Federation and levied throughout the territory. In this case, specific tax rates are determined by regional government bodies, unless otherwise established by legislative acts of the Russian Federation.

One of the most important taxes in the tax system of the Russian Federation is the personal income tax. The purpose of the tax is to withdraw part of the income received by the taxpayer for the benefit of the state.

Personal income tax is a federal tax on individuals. Personal income tax is the main tax paid by individuals. The rest have a large share in the overall structure of tax revenues of territorial budgets, and in the structure of tax revenues of the consolidated budget it ranks third after VAT and tax on territorial budgets of the Russian Federation at the present stage.

In accordance with Article 209 of the Tax Code of the Russian Federation, the object of taxation is income received by taxpayers. For individuals who are tax residents of the Russian Federation, this is all income received both in Russia and abroad. For individuals who are not tax residents, only income from sources in Russia will be subject to taxation.

Thus, in order to determine whether an individual will pay personal income tax in the Russian Federation, it is necessary to find out not only the tax status of the individual, but also the source of income.

The property deduction for housing purchased and under construction has been doubled: from 1 million to 2 million rubles.

Moreover, this provision will apply to legal relations arising from January 1, 2008.

Until the end of 2007, the tax agent (organization) was required to calculate and withhold tax on income in the form of gifts to an employee or, if the gift was given in non-monetary form, to report information to the tax office. From January 1, 2008, individuals themselves must calculate and pay personal income tax on gifts received after this date. Moreover, this applied to gifts both in kind and in cash. From January 1, 2009, personal income tax is paid independently by individuals who receive from individuals who are not individual entrepreneurs income in cash and in kind as a gift, with the exception of non-taxable income listed in clause 18.1 of Article 217 of the Tax Code.

Since January 1, 2009, individuals independently calculate and pay tax on income not only from the sale of property they own, but also from the sale of property rights.

The size of standard tax deductions has changed. The size of the standard tax deduction “for yourself” is 400 rubles. for each month of the tax period will not change. However, the maximum amount of income will double, which limits the right to use this type of deduction. Now the deduction will be provided to employees until the month until their cumulative income for the year exceeds 40,000 rubles, and not 20,000 rubles, as was previously the case. The size of the standard tax deduction for each child has been increased from 600 to 1000 rubles. Previously, this deduction was provided up to the month in which the taxpayer’s income exceeded the cumulative total for the year of 40,000 rubles. Since 2009, the limit has been increased to 280,000 rubles.

A small clarification has been made to the list of persons who are entitled to this deduction. Added to these are the spouse of the adoptive parent.

A tax deduction may be provided in double amount to one of the parents (adoptive parents) of their choice based on an application for refusal of one of the parents (adoptive parents) to receive the deduction. It is not specified to whom this application should be submitted. It probably needs to be submitted both at the place of work of the parent who will receive a double deduction, and at the place of work of the parent who refuses the deduction.

It is clarified that a double deduction is provided not to widows (widowers) or single parents, but in general to a single parent, including an adoptive parent, guardian, or trustee. If a child has two divorced parents, one parent will no longer receive a double deduction.

To receive a standard deduction, the taxpayer must write an application addressed to the selected tax agent and attach documents confirming the benefits. In the absence of such a statement, standard tax deductions are not provided to the employee. It is not necessary to require the employee to re-apply annually. The main thing is that the employee promptly notifies the tax agent of changes in circumstances affecting the amount of deductions provided.

If during the calendar year standard tax deductions were provided to an employee in a smaller amount than provided for in Article 218 of the Tax Code, or were not provided at all, then you can contact the tax office at your place of residence with a request to recalculate the tax base for personal income tax. In this case, you need to submit a tax return in form 3-NDFL and attach to it: certificates of income for the year in form 2-NDFL from all places of work; documents or copies thereof confirming the right to deductions; a written application addressed to the head (deputy head) of the inspection for the provision of standard tax deductions. After checking the declaration and documents (if the deduction is justified), the tax authority will return the overpaid tax.

From January 1, 2009, taxpayers can receive a new social deduction in the amount of insurance contributions paid by taxpayers themselves for the funded part of their labor pension. These expenses can be incurred by taxpayers in accordance with Federal Law No. 56-FZ of April 30, 2008 “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings.”

Thus, if there are several or all of the listed types of expenses in one tax period, the taxpayer has the right to choose which of them and in what amounts to take into account within the maximum amount (since 2009 - 120,000 rubles).

The list of income exempt from personal income tax, given in Article 217 of the Tax Code, has been supplemented since 2009 with the following income:

Payment for the taxpayer’s training in basic and additional general education and professional educational programs, his professional training and retraining;

Contributions for co-financing the formation of pension savings, directed to ensure the implementation of state support for the formation of pension savings.

Employer contributions paid no more than 12,000 rubles. per year per each employee in whose favor they were paid.

Amounts paid to employees from January 1, 2009 to January 1, 2012 to reimburse the costs of paying interest on loans (credits) for the acquisition and (or) construction of residential premises, included in the expenses taken into account when determining the tax base for the tax on profit of organizations.

Under loan (credit) agreements, individuals can receive a loan (credit) either with or without paying interest. In both cases, income may be generated in the form of material benefits, which the tax agent is obliged to calculate. From January 1, 2009, the amount of interest on which personal income tax must be paid will decrease. For ruble loans, tax is levied on the excess of 2/3 of the refinancing rate on the date of payment of interest (until January 1, 2009 - on the excess of 3/4 of the rate on the date the taxpayer actually received income). Thus, the amount of personal income tax will decrease along with a decrease in the tax base. If the agreement is interest-free, then the refinancing rate established on the date of repayment of the loan (credit) is accepted.

For income in the form of interest on bank deposits in rubles, the tax base will be calculated as the excess of the interest rate not over the refinancing rate (as was the case in 2008), but over the refinancing rate plus 5%.

The taxation system for individuals is quite complex, which does not allow one to clearly identify those taxes and payments that are established and levied specifically on individuals, with the exception of three taxes: personal income tax, inheritance and gift tax, and property tax for individuals. We will try to analyze the receipts of these taxes in various budgets.

Based on the foregoing, we analyzed the significance of personal income tax receipts in the structure of the federal budget.

The next tax is the personal property tax

NOU SPO Cheboksary Cooperative College

COURSE WORK
by discipline:
"Financial and tax law"
on the topic of:
"Taxes levied on individuals"

Performed:
student gr. P-084u
Solovyova V.V.
Checked by the teacher:
Novikova S.I.

Cheboksary, 2010
CONTENT

Introduction

Taxes have always been and continue to be one of the most important instruments for implementing the state’s economic policy. This was especially evident during the period of transition from command-administrative methods of management to market relations, when, in conditions of narrowed opportunities for the state to influence economic processes, taxes became a real lever of state regulation of the economy. In connection with the abolition of most local taxes, the issue of additional financing of local budgets becomes relevant, due to the fact that the share of local taxes and fees is too small for the regions to function independently using these funds.
The Russian tax system includes a fairly large number of taxes and various other payments at various levels: federal, regional and local.
The state can influence the course of economic life only by having certain funds at its disposal. They must be provided by all parties interested in performing the functions of the state - citizens and legal entities. This is why the tax system exists, i.e. obligatory payments to the state.
Taxes arose along with commodity production, the division of society into classes and the emergence of a state that required funds to maintain the army, courts, officials and other needs.
The withdrawal by the state in its favor of a certain part of the gross domestic product in the form of a mandatory contribution is the essence of the tax.
The development of the economy directly depends on the quality of its tax system, on its ability to ensure economic growth and financial stability.
The purpose of the course work is to, based on a theoretical and methodological basis, identify the features of the tax system levied on individuals.
The set goal determines the solution of the following tasks :

Explain the concept and characteristics of taxes.
Analyze the essence and functions of taxes.
Describe certain types of taxes levied on individuals using the example of personal income tax and personal property tax.

Chapter 1. General provisions of tax law

1.1. Concept and signs of taxes

Any state needs certain financial resources and its own budget to carry out its activities. When forming a budget, the state uses various sources of income, but today human experience does not know a more effective way of collecting funds than taxes. In any state, taxes make up a larger part of the budget compared to other sources of income. In the Russian Federation, as a rule, their share is 75%.
The social significance of taxes is determined by the functions they perform in society. For a long time, the fiscal function of taxes (the function of collecting funds) dominated. However, in the 20th century. the regulatory function comes to the fore: by redistributing funds, providing tax benefits, it is possible to stimulate certain sectors of the national economy, support the materially weakest sections of the population, etc. With the help of taxes, it is possible to regulate the structure of consumption and the level of income of the population.
Taxes also have a controlling function: failure to pay taxes may indicate an unfavorable financial position of a business entity. During taxation, it is possible to control the legality of receipt of funds by citizens and legal entities, control over the rational and legal use of property.
The concept of tax can be defined by indicating its characteristics 1.
1. From the point of view of economic science, taxes are a special form of redistribution of property, a legalized violation of property relations. How is this necessary violence consistent with the thesis of the inviolability and inviolability of property? An institution such as parliament, whose first function historically was to authorize and later establish taxes, is called upon to remove this contradiction. Since then, the principle reflected in the constitutions of most states has been recognized that only parliament has the authority to set taxes. Thus, legislative registration is the first sign of a tax.
However, in some states (usually small ones) it is possible to establish taxes by referendum, although the opinion on the legality of this method of establishing taxes is not shared by all jurists. In the Russian Federation, all taxes are established by the Tax Code of the Russian Federation, as well as federal laws and laws of the constituent entities of the Federation, regulations of local governments adopted in accordance with the Tax Code of the Russian Federation.
In connection with the consideration of the sign of legislative establishment of taxes, it seems necessary to discuss the role and significance of by-laws, for example, instructions of the Ministry of the Russian Federation on taxes and fees as sources of tax law. It is clear that the tax system is unlikely to function successfully without by-laws. However, departmental instructions often distort the will of the legislator and establish additional obligations for taxpayers. All this contradicts the principle of legislative establishment of taxes, according to which the instructions of the relevant ministry can only clarify various issues related to taxation, establish the most appropriate methods of activity of tax collection bodies, but cannot change or supplement tax legislation (Article 4 of the Tax Code of the Russian Federation).
This position was confirmed by the Supreme Arbitration Court of the Russian Federation, indicating on May 31, 1994 that the instructions of the tax department are not normative acts and are of a recommendatory, methodological nature. They can only be applied if they comply with the law. In accordance with Art. 4 of the Tax Code of the Russian Federation, such acts do not relate to acts of legislation on taxes and fees.
2. Taxes are collected by the state without any consideration on its part to the person paying the tax.
Therefore, we can talk about another feature of the tax - these are individual gratuitous payments. The word “individually” in this case is necessary, since in a broad sense, funds received through taxes are still primarily used for the needs of society, and in this sense, a tax is a reimbursable payment. This feature makes it possible to distinguish a tax from other payments, in particular from fees that are paid for a certain consideration, in the form of the performance of legally significant actions by state or municipal bodies. Nevertheless, the legal regime of taxes and fees is generally the same, which allows them to be considered as a specification of the concept of tax in a broad sense.
In Russian legislation, the distinction between tax, duty and fee is not always made consistently. Often a tax is called a fee, a duty (for example, a customs duty, which, in fact, is an indirect tax). 2
3. Tax is a mandatory payment, which is expressed in its unilateral establishment by the state and collection in the presence of an object of taxation, regardless of the desire of the taxpayer. In addition, its mandatory nature is supported by state coercion, the presence of which is also necessary to obtain a complete understanding of the nature of the tax. After all, without the threat of government coercion, the tax turns into a voluntary donation.
The tax does not have the nature of a sanction for an offense committed, it does not have the nature of a punishment. This feature allows us to distinguish it from confiscation of property or a fine.

1.2. The essence and functions of taxes

The functions of taxation are a manifestation of its essence and properties. First of all, taxes directly implement their social purpose as an instrument of cost distribution and redistribution of state income.
At the practical level, taxation performs several functions, each of which implements one or another purpose of taxes. Interacting with each other, these functions form a system.
Considering the modern taxation system, different authors highlight different functions of taxes. The main functions of taxes include: 3

fiscal;
distribution (social);
regulating;
control;
incentive.

Let us consider these functions in more detail, but we will keep in mind that the differentiation of the functions of the tax system indicated below is conditional, since they are all intertwined and carried out simultaneously.
1. Fiscal function
Fisk (from the Latin fiscus - basket) in Ancient Rome, starting from the 4th century AD, was the single national center of the Roman Empire, where all types of income, taxes and fees flowed, government expenses were made, etc. (This is where the term “fisk” refers to the state treasury).
The fiscal function is the main function of taxation. Through this function, the main purpose of taxes is realized: the formation and mobilization of the state’s financial resources, as well as the accumulation of funds in the budget for the implementation of national or targeted state programs. All other functions of taxation can be called derivatives of the fiscal function.
2. Distributive function
The distribution (or, as it is also called, redistribution) (social) function of taxes consists of redistributing public income between different categories of the population. The meaning of the function is that funds are transferred in favor of weaker and unprotected categories of citizens by imposing the tax burden on stronger categories of the population. The result of this is the withdrawal of part of the income from some and its transfer to others. An example of the implementation of the fiscal distribution function can be excise taxes, established, as a rule, on certain types of goods, primarily on luxury goods, as well as progressive taxation mechanisms.
Through taxes, funds are concentrated in the state budget, which are then directed to solving national economic problems, both industrial and social, and financing large intersectoral, complex target programs - scientific, technical, economic, etc.
With the help of taxes, the state redistributes part of the profits of enterprises and entrepreneurs, the income of citizens, directing it to the development of production and social infrastructure, to investments and capital-intensive and resource-intensive industries with long payback periods: railways and highways, mining industries, power plants, etc.
3. Regulating function
With the development of the economic system, the need arose for a certain corrective influence of the state on macroeconomic parameters, which gave rise to the regulatory (or distribution) function of taxes.
To understand the regulatory function of taxes, let us turn to how government regulation of the economy occurs. It is carried out in two main directions:
- regulation of market, commodity-money relations. It consists mainly in determining the “rules of the game”, that is, the development of laws and regulations that define the relationships between persons acting in the market, primarily entrepreneurs, employers and hired workers. These include laws, regulations, instructions of government bodies regulating the relationship between commodity producers, sellers and buyers, the activities of banks, commodity and stock exchanges, as well as labor exchanges, trading houses, establishing the procedure for holding auctions, fairs, rules for the circulation of securities, etc. . This area of ​​government regulation of the market is not directly related to taxes;
- regulation of the development of the national economy and social production in conditions where the main objective economic law operating in society is the law of value. Here we are talking mainly about financial and economic methods of influence of the state on the interests of people and entrepreneurs in order to direct their activities in the right direction, beneficial to society.
4. Control function
Through taxes, the state exercises control over the financial and economic activities of organizations and citizens, as well as sources of income and expenses. By monetary assessment of tax amounts, it is possible to quantitatively compare income indicators with the state's needs for financial resources. Thanks to the control function, the effectiveness of the tax system is assessed and control over activities and financial flows is ensured.
Through the control function of taxation, the need to make changes to the tax system and budget policy of the state is identified.
5. Reward function
The taxation procedure may reflect the recognition by the state of the special services of certain categories of citizens to society (providing tax benefits to participants of the Second World War, Heroes of the Soviet Union, Heroes of Russia, and others). This function represents the adaptation of tax mechanisms to implement the state's social policy. Deductions are made from the taxable income of individuals for the maintenance of children and dependents, in connection with the construction or purchase of housing, and the implementation of charitable activities. According to part two of the Tax Code of the Russian Federation, taxable income will decrease due to other social expenses: paid education for children, purchase of medicines.
The functions of taxes are inextricably linked with each other. For example, the implementation of the fiscal function makes it possible to satisfy social (collective) needs. Through regulatory and social functions, counterbalances are created to the excessive fiscal burden, that is, socio-economic mechanisms are formed that ensure a balance of corporate, personal and state economic interests.
Currently, the Russian tax system is predominantly fiscal in nature, which makes it difficult to implement the incentive and regulatory principles inherent in the tax.
The essence of the fiscal function is to ensure the receipt of the necessary funds into budgets of different levels to cover government expenses. In all states, under all social formations, taxes primarily performed a fiscal function, i.e. provided financing for public expenditures, primarily government expenditures. However, this does not mean that stimulating and regulatory functions are less important. 4
The fulfillment of regulatory and stimulating functions is achieved through the participation of the state in the reproduction process, but not in the form of direct policy intervention, but by managing investment flows in individual sectors, strengthening or weakening the processes of capital accumulation in various sectors of the economy, expanding or reducing the effective demand of the population. 5
However, there are differences between the stimulating and regulating functions of taxes. If the regulatory action is focused on the sectoral and national economic level, i.e. on macroeconomic processes and proportions, then the stimulating role is closer to microeconomics and takes into account the interests of a specific economic entity. The regulatory and stimulating role of taxes is manifested by influencing supply and demand, investment and savings, the scale and rate of growth of production in general and individual sectors of the economy. This impact is achieved through changes in tax rates, the use of benefits and sanctions, tax credits and deferred payments, as well as others.

Chapter 2. Characteristics of certain types of taxes levied on individuals

2.1. Personal income tax

Payers of personal income tax are citizens who are tax residents of the Russian Federation, as well as individuals who receive income from sources in the Russian Federation, but are not residents of the Russian Federation. According to Art. 11 of the Tax Code of the Russian Federation, residents are those individuals who stay on the territory of Russia for at least 183 days a year. The tax period for personal income tax is a calendar year.
The object of taxation for individual residents of the Russian Federation is income received by them from sources in Russia, as well as abroad. For non-residents of the Russian Federation, the object of taxation is income received in Russia. The main types of taxable income presented by the Tax Code of the Russian Federation are: 6

remuneration for the performance of labor duties, for the provision of services;
dividends and interest paid by a Russian or foreign organization;
insurance payments upon the occurrence of an insured event;
income received from the rental of property;
income from the sale of real estate, shares, and other securities;
income received from the use of any vehicles, as well as from the use of pipelines, power lines and other means of communication.

It should be noted that the structure of household incomes has seriously changed and expanded over the past decade, and wages are no longer the main type of income in this list.
When determining the tax base, income received by the payer both in cash and in kind, as well as income in the form of material benefits, is taken into account. The tax base is determined separately for each type of income, for which different rates are established.
Cash income can be reduced in accordance with the Tax Code of the Russian Federation by established deductions. The procedure for providing tax deductions will be discussed below.
Income in kind is calculated based on the prices of the relevant goods (works, services), which are determined by Art. 40 of the Tax Code of the Russian Federation, which states that for tax purposes the price specified by the parties to the transaction is applied. As long as the opposite is proven, it is considered market. This rule should be followed when a taxpayer receives goods (work, services) from organizations and individual entrepreneurs. Income received in kind includes, for example, payment for an individual for utilities, food, recreation, etc.
Income in the form of material benefits means: 7

purchase of goods (works, services) from interdependent organizations of individuals at prices lower than the prices at which these goods, works and services are usually sold;
purchasing securities at prices below their market value;
savings on interest for using borrowed funds.

The object of taxation is such insurance (pension) contributions that an organization transfers in favor of its employees under insurance contracts or non-state pension agreements 8:

payment under voluntary long-term life insurance contracts (for a period of less than 5 years), if the amount of insurance payments exceeds the amounts paid by individuals by an amount greater than the refinancing rate of the Central Bank of the Russian Federation on the date of conclusion of the contract;
income generated upon early termination of an insurance contract;
under a voluntary property insurance contract, if their value upon the occurrence of an insured event leads to the receipt of income.

However, under a number of agreements such contributions are not subject to taxation. This applies to a compulsory insurance contract in accordance with current legislation; to a voluntary long-term life insurance agreement (for a period of at least five years), under which amounts are paid to compensate for damage to the life and health of the insured persons; to the voluntary pension insurance agreement, if the total amount of insurance (pension) contributions does not exceed 2000 rubles. per year per employee (in 2001 it was 10,000 rubles per employee).
The specifics of paying personal income tax in relation to income from equity participation in an organization require special consideration. If dividends are received from sources outside the Russian Federation and a double tax treaty is in force between states, then the taxpayer has the right to reduce the amount of tax due by the amount of tax already paid at the location of the source of income. In the absence of such an agreement, the tax amount is paid without reduction. If dividends are paid by a Russian organization or a permanent representative office of a foreign organization operating in the Russian Federation, then these organizations calculate, withhold and remit tax.
According to Art. 217 of the Tax Code of the Russian Federation are not subject to taxation 9:
state benefits, with the exception of temporary disability benefits;
state pensions assigned in the manner established by current legislation;
all types of compensation payments established by the current legislation of the Russian Federation, legislative acts of constituent entities of the Russian Federation, decisions of representative bodies of local self-government;
remuneration to donors for donated blood, breast milk and other donor assistance;
alimony received by the taxpayer;
amounts received by taxpayers in the form of grants provided to support science and education, culture and art in the Russian Federation by international or foreign organizations;
amounts of one-time financial assistance provided in connection with natural disasters or other emergency circumstances;
employers to taxpayers who are family members of their deceased employee, or to their employee in connection with the death of a member of his family;
the amount of full or partial compensation for the cost of vouchers (except for tourist ones), paid by employers to their employees or members of their families, to sanatorium-resort and health-improving institutions, as well as amounts paid for treatment and medical care of their employees, their spouses, their parents and their children;
scholarships for students, undergraduates, graduate students, residents, adjuncts or doctoral students of institutions of higher, secondary and primary vocational education;
income of payers received from the sale of livestock, rabbits, nutria, poultry, livestock, crop production, floriculture and beekeeping grown on private farms, both in natural and processed forms;
income not exceeding 2,000 rubles received on each of the following grounds for the tax period: the cost of gifts received by taxpayers from organizations or individual entrepreneurs; the cost of prizes in cash and in kind received at competitions and competitions; amounts of financial assistance provided by employers to their employees, as well as reimbursement of the cost of medications purchased by them as prescribed by a doctor.
When determining the size of the tax base in accordance with Art. 218-221 of the Tax Code of the Russian Federation, the taxpayer has the right to standard, social, property and professional deductions or, in other words, benefits. Grouping deductions has a semantic character, which makes the tax calculation method more reasonable and understandable for citizens. Taxpayers eligible for more than one standard deduction are given the maximum of the applicable deductions, with the exception of the child deduction.
It should be borne in mind that personal income tax is calculated and withheld without providing deductions to citizens who are not on the staff of this organization when paying income in the form of remuneration in accordance with concluded civil contracts, dividends on shares and other income.
Starting from January 1, 2001, according to Art. 224 of the Tax Code of the Russian Federation, a single rate of 13% began to be applied to basic income (wages). For other types of income, rates are set at 6 (in 2005 - 9%), 30 and 35%. A rate of 6 (9)% applies to income from equity participation in the activities of organizations - dividends. The 35% rate applies to:
the value of winnings and prizes received in advertising competitions and games exceeding 2000 rubles;
amounts of insurance payments under voluntary insurance contracts concluded for a period of less than five years, including if this amount exceeds the insurance premiums paid by the taxpayer, increased by the refinancing rate of the Central Bank of the Russian Federation (until 2001 at a rate of 15%);
interest on deposits in banks, if the amount of interest exceeds the amount calculated on the basis of 3/4 of the refinancing rate of the Central Bank of the Russian Federation for ruble deposits and 9% per annum for foreign currency deposits (until 2001, this income was taxed at a rate of 15%);
etc.................

The tax authorities of the Russian Federation are called upon to monitor the correctness of calculation and timely payment of taxes and fees by taxpayers. In previous articles, examining the activities of the tax service, the main attention was paid to tax control measures, as well as the procedure for taxing business activities. Today we will look at the procedure for collecting taxes from individuals who are not individual entrepreneurs.

Types of taxes payable by individuals

In accordance with the norms of the current legislation of the Russian Federation, individuals who are not individual entrepreneurs are also subjects of the taxation system. Thus, the code defines four taxes obligatory for payment by individuals:

Land tax;
- transport tax;
- tax on property of individuals;
- tax on personal income.

Procedure for notifying a taxpayer of the need to pay tax

The obligation of an individual to pay tax appears when the latter receives a notification from the inspectorate. The tax notice must be delivered to the taxpayer no later than 30 days before the tax payment deadline. There are three ways to notify an individual of the need to pay tax:
- notify an individual at a personal meeting against a signature;
- send a notification by mail (this method of notification is still the most popular);
- notify using electronic communication systems (a rapidly developing method of notifying individuals).

Changes in legislation

Until mid-2010, the Russian Federation had an advance tax payment system. After the adoption of changes to the Tax Code on July 27, 2010, property tax, land and transport taxes began to be paid by individuals once a year during a period determined by local governments. Due to the new changes, those indicated for 2011 must be paid by individuals by the end of 2012. In accordance with Part 4 of Article 57 of the Tax Code of the Russian Federation, in cases in which the tax base is calculated by the inspectorate, an individual becomes obligated to pay tax only after receiving an official notification.

Taxes are the main source of revenue generation for the Russian Federation budget. Personal taxes play an important role in this. Individuals in the Russian Federation are subject to several types of taxes, including road tax, property tax, and a number of indirect taxes included in the cost of products purchased by an individual, but the main tax that all citizens pay is the personal income tax. Wykrojnik?w i matryc, wykrojniki formy wtryskowe krak?w .

Taxpayers are individuals who have reached the age of majority, as well as minors for certain types of income. Taxpayers are usually divided into residents and non-residents. The main criterion for determining residence is the stay of an individual in the country for more than 183 days a year. If an individual satisfies this requirement, he becomes a tax resident of the Russian Federation.

The meaning of dividing taxpayers into residents and non-residents is that residents bear full tax liability on income, i.e. are subject to income taxation on all sources - both internal and external, and non-residents have limited tax liability, i.e. Only income from sources located in a given country is subject to taxation.

All taxes paid by individuals in the Russian Federation can be classified according to financial, economic, administrative, legal and spatiotemporal characteristics.

Currently, individuals are payers of the following taxes and fees:

) personal income tax;

) National tax;

) transport tax;

) property tax;

) land tax;

) fees for the use of wildlife objects;

) water tax.

Personal income tax

Personal income tax ranks first in terms of revenues to the budgets of municipalities and is the main tax on the population, followed by value added tax - 26.7%.

Figure 1 - Composition and shares of taxes in the budget of the Chelyabinsk region in 2008

The main share of tax payments is provided by taxes on personal income, value added on goods sold on the territory of the Russian Federation, and the unified social tax credited to the federal budget.

The fundamental document regulating the work on taxation of income of individuals is the Tax Code of the Russian Federation and, in particular, Chapter 23 of Part II of the Tax Code, which came into force on January 1, 2001, and individual articles of Part I of the Code.

Income tax payers are:

Individuals with permanent residence in Russia. Residents include persons living in Russia for a total of at least 183 days in a calendar year.

Individuals who do not have permanent residence in the Russian Federation, in case of income in Russia.

Foreign personal companies whose income is treated as the income of their owners. The owner of a personal company is considered to be an individual who owns any business entity, the income of which in the country of registration of the personal company is not subject to corporate income tax or other similar tax.

The age of an individual does not affect his recognition as a tax payer.

The object of taxation for individuals is the total income received in a calendar year:

for residents - from sources in the Russian Federation and abroad;

for non-residents - from sources in the Russian Federation.

Taxes withheld from the income of individuals are transferred to the budget. Excess amounts of tax withheld by the source of income are credited to the payment of future payments or returned to the individual upon his application.

Tax obligations have long become an integral part of modern man. Information on how individuals are taxed and types of taxes is contained in the Tax Code of the Russian Federation. Today we will try to more succinctly cover the main taxes that Russian citizens pay.

Types of taxes and fees from individuals

Important! Please keep in mind that:

• Each case is unique and individual.
• A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

Russian legislation defines the following types of taxes and fees from individuals:

• transport obligation of individuals;
• personal income tax;
• property tax;
• land tax;
• State duty is a fee, the size of which varies depending on the characteristics of the government services provided.

Let us consider the types of taxes paid by individuals in more detail.

Income taxes

9% on dividends received by residents of the Russian Federation

13% is the generally applicable rate

35% - regarding deposit interest, winnings from gambling events

30% on the profits of foreigners who are not residents of Russia

15% on dividends received by foreigners

Persons whose income (earnings) are subject to a thirteen percent tax have the right to take advantage of the tax, which allows them to return the paid income tax.

• professional;
• standard;
• property;
• social.

The procedure for implementing the above rule and the specifics of its application are regulated by current legislation.

Transport tax

Transport tax is included in the types of taxes levied on individuals annually.

• cars;
• by bus;
• scooters;
• motorcycles;
• snowmobiles;
• water, air transport;
• other self-propelled mechanism that has passed state registration.

The tax rate is calculated in rubles and depends on the number of horsepower of the engine. Municipal bodies of federal subjects have the right to set taxes independently, but not more than ten times the amount determined.

Property tax

A popular type of tax levied on individuals is property tax. It is paid by all Russians and foreigners who own real estate. The final amount of the tax and the categories of persons who are exempt from paying it are determined by the local government agencies of each federal subject.

• 0.1% for private residential buildings, unfinished houses, garages, parking spaces, outbuildings;
• 2% for objects with a cadastral value of more than three hundred million rubles;
• 0.5% relative to other buildings.

If there is no property price in the cadastral register, inventory estimates are used to calculate the tax liability, which are multiplied by deflator coefficients. A more detailed procedure for determining the types of tax payments of individuals is regulated by Chapter 36 of the Tax Code of the Russian Federation.
When taxpayers own part of an object (a share in a home), the tax is calculated in proportion to their share. The property liability for the heir is accrued from the moment of state registration of his right to property, and not from receipt of paper confirming the right to receive the inheritance.

Land tax for individuals

• own the land;
• use the land by right of lifelong ownership;
• Permanent use rights were issued for the plots.

For individuals, land tax obligations are set at 0.3%. However, the legislation provides for the establishment of other rates linked to the categories of land plots and their area.

The obligation for the previous year is paid before the beginning of December of the current year. In the Russian Federation, individuals pay taxes and types of fees related to land, according to tax notices.

What income of individuals is subject to personal income tax and what is not?

Types of income that are subject to personal income tax

• from the sale of property that was owned for less than 3 years;
• from leasing property;
• income received outside the Russian Federation;
• income from winnings;
• other income.

Types of income that are NOT subject to personal income tax

• income from the sale of property that has been owned for more than three years;
• income received as an inheritance;
• income received under a gift agreement from a family member and (or) close relative in accordance with the Family Code of the Russian Federation (from a spouse, parents and children, including adoptive and adopted parents, grandparents and grandchildren, full and half-blooded (having a common father) or mother) brothers and sisters);
• other income.