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 the forms of government is always accompanied by the transformation of the tax system. In modern civilized society, taxes are the main form of state 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, on the state of scientific and technological progress.

State tax revenues are formed at the expense of the new value created in the production process (labor, capital, natural resources). Taxes express real-life monetary relations, which are manifested in the process of withdrawing part of the value of the 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 relationships as part of financial relationships are in constant flux.

Taxes are one of the main ways of generating budget revenues. As a rule, taxes are levied in order to ensure the solvency of various levels of government.

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

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

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

1. Analyze the literature.

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 streamline knowledge about different types of taxes. The main classification features are: subject of tax; object of taxation; type of bet; method of taxation; source of payment; appointment; belonging to the levels of power and management; the right to use the amounts of tax revenues; the possibility of transposition.

Table 1. Classification of taxes in the Russian Federation.

The most popular is the classification of taxes according to their level of government and government - taxes are classified depending on the authority 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), tax is understood as a mandatory, individually free payment collected from organizations and individuals in order to financially support the state and municipalities. A fee is understood as a mandatory fee levied on organizations and individuals, the payment of which is one of the conditions for the performance of actions in the interests of the payers of fees by state bodies, local authorities, 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 enacted by the laws of the constituent entities of the Federation and are obligatory to be paid on the territory of the corresponding constituent entity of the Federation. By introducing 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 incentives, and the procedure and terms for paying taxes.

All other elements of regional taxes are established by the relevant federal law. The same is the procedure for introducing local taxes with the only difference that they are enforced 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 are: personal income tax, income tax, property taxes for both legal entities and individuals, and a number of other taxes. In this case, the basis for taxation is the possession and use of income and property.

Indirect taxes are levied on consumption, that is, in the process of movement of income or turnover of goods. They are included in the form of a surcharge in the price of goods, as well as a tariff for work or services, and are paid by the consumer. The owner of the goods, work or services, when they are sold, receives from the buyer simultaneously with the price and tax amounts, 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 are value added taxes, excise taxes and customs duties.

For the state, indirect taxes are the simplest from the point of view of their collection. These taxes are attractive for the state also because their receipts 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 the face of a decline in production and unprofitable operations 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) the sale of goods (works, services) on the territory of the Russian Federation, including the sale of pledged items and the transfer of goods under an agreement on the granting of compensation or novation, as well as the transfer of property rights;

b) performance of construction and installation works for own consumption;

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

A detailed list of objects of taxation 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 incomes that are not taken into account when determining the tax base. Tax rates are determined by Art. 284 of the Tax Code of the Russian Federation.

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

The basis for this tax of the Tax Code of the Russian Federation, part two, chapter 23, articles 207-233, Order of the Federal Tax Service of the Russian Federation of 13.10.2006 N SAE-3-04 / [email protected]

Taxpayers:

· Individuals - tax residents of the Russian Federation.

· Individuals - non-residents who receive income in the Russian Federation.

Note. Tax residents are individuals who actually stay in the Russian Federation for at least 183 calendar days within 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 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 renting or other use of property;

· Income from the sale of real estate, shares, shares in the authorized capital, claims against the organization in connection with the activities of its separate subdivision in the territory of the Russian Federation, other property;

· Remuneration for the performance of labor or other duties;

· Pensions, scholarships and similar payments;

· Income from the use of any means of transport, incl. sea, river, aircraft;

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

· Payments to the successors of deceased insured persons;

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

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

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

For income taxed at a rate of 13%, the tax base is defined as the monetary value of such income, reduced by the amount of tax deductions (Art. 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 exchange rate of the Central Bank of the Russian Federation established on the date of actual receipt of income (the date of actual implementation of expenses).

Rates: 13% - TOTAL rate on all income other than those specified below. SPECIAL RATES: Taxation at a rate of 9% is made in the following cases:

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

for 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 made:

for all income received by individuals who are not tax residents of the Russian Federation, except for income in the form of dividends from equity participation in the activities of Russian organizations in respect of which the rate of 15% is set.

Taxation at a rate of 35% is made:

• for income from the value of winnings and prizes based on the results of contests, games and other advertising events in excess of 4000 rubles;
• on interest income on deposits in banks in terms of exceeding 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 (Ordinance of the Central Bank of the Russian Federation of March 26, 2010 N 2415-U).

Mineral Extraction Tax (MET) - direct federal tax levied on subsoil users. Since January 1, 2002, the severance tax is determined by chapter 26 of the NKRF. Mineral extraction tax payers are subsoil users - organizations (Russian and foreign) and individual entrepreneurs.

In the Russian Federation, almost all minerals (with the exception of the widespread ones: chalk, sand, certain types of clay) are state. property, and for the extraction of 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 severance tax at the location of the subsoil plots provided to them for use. If the extraction of minerals is carried out in the zone of the continental shelf 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 is registered at the location of the organization or at the place of residence of the individual. faces. The tax base is the value of the extracted minerals (for all minerals, except for oil and natural gas). For oil and natural gas, the tax base is the amount of extracted minerals.

Objects of taxation

Minerals:

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

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

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

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

Water tax- tax paid by organizations and individuals carrying out special and (or) special water use.

Taxpayers:

· Organizations and individuals carrying out special or special 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 area of ​​water bodies, except for timber rafting.
• The use of water bodies without water withdrawal for hydropower.
• Use of water bodies for timber rafting in rafts and pouches.

Are not subject to taxation:

1. Water intake:

o to ensure fire safety and to eliminate natural disasters;

o for sanitary, ecological and shipping releases;

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

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

2. Use of the water area:

o for sailing on ships, as well as for one-time landings (takeoffs) of aircraft;

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

o for state monitoring of water bodies, geodetic, topographic, hydrographic and prospecting and survey works;

o for 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 works related to the operation of navigable routes and hydraulic structures;

o for fishing and hunting.

3. Special use of water bodies to ensure the needs of the country's 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 for each water body.

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

• When water bodies are used without water withdrawal 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 pouches, the tax base is defined as the product of the volume of timber rafts and pouches for the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100.

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

• when taking 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 timber in rafts and pouches
• when water is taken in excess of the established water use limits, the rates in terms of such excess are set at a fivefold rate. In the absence of approved quarterly limits, quarterly limits are calculated as 1/4 of the approved annual limit. The rate of water tax when taking water 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:

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

Objects used for the personal needs of the 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

The collection rates are set for each object of the animal world, clause 1 of Art. 333.3 of the Tax Code of the Russian Federation;

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

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

Government duty - this is a fee levied on organizations and individuals when they apply to state bodies, local self-government bodies, other bodies and (or) to 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 actions;
• actions related to the registration of acts of civil status;
• actions related to the acquisition of citizenship of the Russian Federation or withdrawal from the citizenship of the Russian Federation, as well as entry into the Russian Federation or exit 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 state institutions in the implementation of federal assay supervision;
• state registration of legal entities, political parties, mass media, securities issues, 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 property, collectibles for paleontology and mineralogy;
• issuance of a permit for the transboundary movement of hazardous waste;
• the issuance of 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 animal and plant species, their parts or derivatives that fall under the Convention on International Trade in Endangered Species of Wild Fauna and Flora.

2.2. Regional and local taxes

Taxes of republics within the Russian Federation, territorial, regions, autonomous regions, autonomous regions (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. At the same time, specific rates are determined by the laws of the republics within the Russian Federation or by decisions of state authorities of territories, regions, autonomous regions, autonomous regions, unless otherwise established by legislative acts of the Russian Federation. Regional taxes include:

Corporate property tax;

Gambling business tax;

Transport tax.

Corporate property tax - this is a tax on movable and immovable property (including property transferred into temporary possession, use, disposal or trust, entered into a joint activity).

Object of taxation:

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

Objects of taxation for foreign organizations operating in the Russian Federation through permanent missions 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 missions are immovable property located in the territory of the Russian Federation and owned by the said foreign organizations by right of ownership and immovable property obtained under a concession agreement.

Are not subject to taxation:

· Land plots, water bodies and other natural resources;

· Property of federal authorities, which provides for a military and service equivalent to it, 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. It is accounted for at its residual value. For foreign organizations not operating in the Russian Federation - according to 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 at the location of the organization and each separate subdivision of the organization that has a separate balance sheet, as well as for each object of immovable property located outside its location.

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

Gambling business tax- tax from organizations and individual entrepreneurs engaged in entrepreneurial activities in the field of gambling business. Namely, from entrepreneurs who have gambling tables, slot machines, tote cash desks, bookmaker 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 (gambling table, slot machine, sweepstakes, bookmaker's office) registered in the above gambling establishments are subject to deregistration by the decision of the tax authority without a taxpayer's application. In this case, the inspectorate must notify the taxpayer in writing of such a decision within six days. This provision is valid from 30.01.2010.

The tax base is determined for each taxable item 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 the licensed activity in the gambling business is carried out.

Transport tax- the tax levied on the owners of registered vehicles. The amount of tax, the procedure and timing of 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

Scooters

Buses and other self-propelled machines on pneumatic and caterpillar tracks

Airplanes

Helicopters

Motor ships

Yachts, sailing ships

Snowmobiles, snowmobiles

Motor boats

Jet skis

Non-self-propelled and other water and air vehicles

Are not subject to taxation:

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

2. Cars special for disabled people, as well as received through the social services. protection with engine power up to 100 liters. With.

3. Fishing sea and river vessels.

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

5. Tractors, combines, special. machines registered for agricultural work.

6. Vehicles belonging to the federal executive authorities on the basis of the right of operational control, where military or equivalent service is provided by law.

7. Wanted vehicles.

8. Aircraft and helicopters of air ambulance and medical service.

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

The tax base is determined in the following options:

· As engine power in horsepower (for vehicles);

· As a thrust of a jet engine (for air transport);

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

· As a unit of a vehicle.

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 indicated month shall be taken as one full month.

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

Local taxes are established by legislative acts of the constituent entities of the Russian Federation and local authorities 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) tax on property of individuals.

Land tax - payable by organizations and individuals who own land plots on the basis of the right of ownership, the right of permanent (unlimited) use or the right of inherited tenure for life.

Object of taxation

The tax is levied on the land plots located within the boundaries of the municipality (federal cities of Moscow and St. Petersburg), on the territory of which the tax was introduced. Are not recognized as an object 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 the 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 cities of federal significance Moscow and St. Petersburg) and cannot exceed:

0.3 percent for land plots:

· Classified as agricultural land or land within the zones of agricultural use in settlements and used for agricultural production;

Occupied by the housing stock and engineering infrastructure facilities of the housing and communal complex (with the exception of the share in the right to a land plot attributable to an object not related to the housing stock and engineering infrastructure facilities of the housing and communal complex) or provided for housing construction;

· Provided for personal subsidiary farming, gardening, truck farming or animal husbandry;

1.5 percent for other land plots.

Individual property tax.

Individuals - owners of property recognized as an object of taxation. In the case of common shared ownership 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, summer cottages, garages and other buildings, premises and structures, as well as a share in the right of common ownership of property.

The tax rates on buildings, premises and structures owned by citizens by right of ownership are set on the total inventory value of residential premises and on the total inventory value of non-residential premises, determined as of January 1 of each year, in the following amounts:

1. Living quarters:

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%

A feature of local taxes is that:

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

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

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

Conclusion

Taxes as a very powerful tool can play a role in stabilizing the economy and finances, only in the case of purposeful and metered use. But to create such a policy, it is necessary to determine the place of taxes in the stabilization mechanism. Currently, Russia is undergoing a stage of formation of the mechanism of tax regulation through the reform of the tax system.

As a result of the study of taxes levied on the territory of the Russian Federation, taxes were analyzed by belonging to the levels of government and administration: 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 levying regional and local taxes. Most of these shortcomings are associated with an unclear structure of tax legislation, many ambiguities and contradictions, discrepancies 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 to be further improved, in this regard, significant improvements are required to existing documents in order to carry out the tax and regulatory framework into a single integrated 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 budgetary system.

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

Bibliography:

1. Tax Code of the Russian Federation (part one) of 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 (revised from 30.12.2004).

3. Federal Law of 15.08.1996 No. 115-FZ (as amended on 23.12.2004) “On the budget classification of the Russian Federation”.

4. Taxes: Study Guide. / 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: Uch. allowance. - Ulan-Ude .: VSGTU Publishing House, 2006.

7. Tax law: Textbook / Under. ed. S.G. Pepeliaeva - M .: Jurist, 2004.

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

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

10. Financial law: Textbook. textbook for universities / Ed. prof. MM. Pickle. - 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., Rev. and add. - M .: INFRA-M, 2009.

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

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

Federal taxes

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

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

Regional taxes

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

1. Transport tax;
2. Gambling business tax;
3. Corporate property tax.

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

Local taxes

This type of taxes includes:

• Land tax;
• Individual property tax.

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

elhow.ru

Tax classification: federal and regional

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

• Federal level.
• Regional level.
• Local.

Federal taxes are spelled out in the tax code, their changes can be made by tax authorities. All taxpayers are obliged to pay the duty, collection, contribution. 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 endowed the regional authorities with the authority to introduce or cancel tax rates, change them.

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

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

Who pays regional taxes?

All taxpayers who carry out entrepreneurial activities in the territory of the subject are obliged to pay these taxes. The following types of taxes are regional:

• 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 their responsibility to pay taxes of any level.

The 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 pronounced: "Pay 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 the requirement to pay fines and penalties.

Let's see how regional and local taxes differ.

What is the Difference Between Taxes

To specifically understand which budget taxes go to and which ones, we will draw up 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.

Above it was listed what taxes in the regions are paid by legal entities and individuals. If there is a vehicle, then this tax is paid by all citizens of the subject.

Many businessmen and ordinary people may ask the question: is personal income tax a federal or regional tax?

Personal income tax and VAT what taxes?

All working citizens of the country pay income tax, and this tax is federal, it is spelled out in the Tax Code (Article 13). The exception is made by foreign citizens working on a patent. Taxes from them remain in the region.

Article 56 of the Tax Code stipulates that 85 percent of all income from income tax remains in the regional budget, the rest is distributed between districts, townships, municipal districts.

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

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

Outcomes

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 and VAT, excise taxes. All this significantly adds to the country's budget.

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

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

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What tax is paid to what budget in the country

Tax law;

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

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

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

Federal taxes

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

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

In the above list, only the main types of federal taxes are listed, in reality there are much more of them, at the same time, some of them are of a narrowly targeted nature.

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

Regional taxes

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

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

See also: How to write a child tax deduction application

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

Local taxes and fees

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

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

Like regional taxes, local taxes are set based on federal law, and local governments regulate specific payment rates. Control over their completeness and timeliness of payment, as in the case of other types of taxes, is entrusted to the divisions of the tax service.

It is worth remembering that in all cases, the taxpayer is responsible for the adequacy of the calculation and the timely payment of payments. At the same time, priority is given to federal taxes, which constitute a significant part of the total burden on business entities, enterprises and organizations. Local taxes on income remain in second place in terms of priority, after which the remaining types of payments are calculated and paid.

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

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

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

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

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

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

(see text in previous edition)

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

(see text in previous edition)

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

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

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

In an urban district with an intracity division, the powers of the representative bodies of municipalities to establish, enforce and terminate local taxes in the territories of intracity areas are exercised by the representative bodies of the urban district with intracity divisions or representative bodies of the respective intracity areas in accordance with the law of the subject of the Russian Federation on the delimitation of powers between bodies local self-government of an urban district with intracity division and local self-government bodies of intracity districts.

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

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

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

When establishing local fees by the representative bodies of municipalities (legislative (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol), the rates of fees are determined in the manner and within the limits provided for by this Code, as well as benefits for the payment of fees may be established, the grounds and the procedure for their application.

(see text in previous edition)

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

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

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

The procedure for their crediting to the budget or off-budget fund, the size of their rates, objects of taxation, taxpayers are established by legislative acts of the Russian Federation and are collected throughout its territory.

Federal tax rates are established by the Federal Assembly of the Russian Federation. At the same time, the rates of taxes on certain types of natural resources, excise taxes on certain types of mineral raw materials and customs duties are established by the federal government.

According to the Tax Code of the Russian Federation, federal taxes include:

• · Value added tax (Chapter 21 of the Tax Code of the Russian Federation);
• · Excise taxes (Chapter 22 of the NKRF);
• · Tax on income of individuals (Chapter 23 of the Tax Code of the Russian Federation);
• · Unified social tax (Chapter 24 of the Tax Code of the Russian Federation);
• · Tax on profit of organizations (Chapter 25 of the Tax Code of the Russian Federation);
• · Tax on the extraction of minerals (Chapter 26 of the Tax Code of the Russian Federation);
• · Water tax (ch. 25.2 of the Tax Code of the Russian Federation);
• · Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources (Chapter 25.1 of the Tax Code of the Russian Federation);
• · State duty (Chapter 25.3 of the Tax Code of the Russian Federation).

Regional taxes are the central link of territorial budgets, which serve to financially support the tasks that lie with the state governing bodies of the constituent entity of the Russian Federation.

The purpose of regional authorities is to ensure the development of regions, as well as production and non-production areas in their jurisdictions.

The role of regional budgets is increasing. With the help of regional budgets, the state pursues an economic policy, leveling the levels of economic and social development of territories that, due to historical, geographical, military and other conditions, have lagged behind other regions of the country in their economic and social development. Regional programs are being developed, which are financed from regional budgets.

Revenues of regional budgets are formed from regional taxes and fees, non-tax revenues, receipts from higher incomes.

Regional taxes include:

• · Tax on property of organizations;
• · transport tax;
• · Tax on gambling business.

The main directions of using funds from regional budgets:

• · Ensuring the functioning of the legislative and executive authorities of the constituent entities of the Russian Federation;
• · Servicing and repayment of the state debt of the constituent entities of the Russian Federation;
• · Ensuring the implementation of regional target programs;
• · Formation of state property of the constituent entities of the Russian Federation;
• · Implementation of international and foreign economic relations of the constituent entities of the Russian Federation;
• · Ensuring the activities of the mass media of the constituent entities of the Russian Federation;
• · Provision of financial assistance to local budgets;
• · Ensuring the implementation of certain state powers transferred to the municipal level.

The first place in expenditures is occupied by appropriations for the national economy (industry, construction, agriculture, transport, roads, communications, etc.).

The second place is spent on social and cultural events (education, culture and art, social policy) - over 25%; the cost of managing and maintaining law enforcement agencies is approximately 8%.

In accordance with the definition given in Article 12 of the Tax Code of the Russian Federation, local taxes are recognized as established by the Tax Code of the Russian Federation and the regulatory legal acts of the representative bodies of municipalities on taxes and obligatory for payment on the territory of the respective municipalities.

In accordance with Article 15 of the Tax Code of the Russian Federation, local taxes include:

• · land tax;
• · Tax on property of individuals.

Local taxes are fully credited to local budgets. The share of revenues from local taxes in the revenues of the consolidated budget of Russia is small, less than 2%. Revenues from local taxes are only part of the budget revenues of the municipality, while the main sources are deductions from federal and regional taxes.

There are 83 constituent entities in Russia, in which there are 24.2 thousand municipalities. The problem of almost all local governments is financial dependence on federal and regional levels of government. Often, there is not enough own funds to cover the costs associated with the implementation of the powers entrusted to the municipal authorities.

In the future, it is planned to replace the existing land tax and tax on property of individuals with a single tax on real estate, but this process is still constrained by the underdevelopment of the system of market valuation of real estate.

The Tax Code of the Russian Federation is the main legal document that systematizes data on all taxes and fees. The introduction of new taxes or the abolition of existing ones is possible only if amendments are made to the norms of the Tax Code of the Russian Federation by federal law. The classification of taxes is given in Chapter 2 of the Tax Code of the Russian Federation.

Federal, state and local taxes: table 2018

Article 12 of the Tax Code of the Russian Federation in Russia establishes the effect of the following categories of taxes and fees:

1. Federal taxes are established by the Tax Code of the Russian Federation and apply to all constituent entities of the Russian Federation. Obligatory for payment throughout the country.
2. Regional taxes - these taxes, which must be paid on the territory of the constituent entities of the Russian Federation, are established by the norms of the Tax Code of the Russian Federation and are introduced in the constituent entities by regional laws. The specification of rates and tax benefits is carried out differentially at the level of the constituent entities of the Russian Federation, unless otherwise provided by the Code.
3. Local taxes - their list and main parameters are approved by the Tax Code of the Russian Federation, the rules for application and payment in specific territories are prescribed in legal acts issued by the authorities of municipalities.

Federal, regional and local taxes not provided for by the Tax Code cannot be established. Adjustments made at the level of the constituent entities of the Russian Federation and individual municipalities in the taxation procedure are binding only in the territories belonging to these regions or settlements by administrative division. When new taxes are introduced (2018), changes in their general list are permissible only if legislators have updated the relevant information in the Tax Code by their regulation.

The Tax Code includes 9 types of obligations listed in Art. 13 of the Tax Code of the Russian Federation. The funds paid for them are transferred in full to the federal budget. The exception is income tax. According to it, the amount is distributed between the federal and regional budgets.

Regional taxes in Russia in 2018 are divided into 3 types, they are approved by Art. 14 Tax Code of the Russian Federation. With regard to these types of tax liabilities, the Tax Code regulates the basic provisions. The authorities of the constituent entities of the Russian Federation can detail the rules given in the Tax Code or supplement them with specific requirements. The code may set rigid rates for these taxes or suggest that regional authorities, by their legal acts, independently approve rates within a certain range. All payments are accumulated in regional budgets.

Local taxes in 2018 are listed in Art. 15 of the Tax Code of the Russian Federation. They include 2 taxes and one levy. Basic norms for this group of taxes are regulated by the Tax Code of the Russian Federation, and specific rates, benefits, etc. disclosed in the legal acts of the municipal authorities. All transfers carried out by business entities fall into local budgets.

A complete list of taxes of the Russian Federation and their distribution by classification categories are shown in the table:

P / p No.	Tax name
Federal taxes
	Personal income tax (Chapter 23 of the Tax Code of the Russian Federation)
	Corporate income tax (Chapter 25 of the Tax Code of the Russian Federation)
	Value Added Tax (Chapter 21 of the Tax Code of the Russian Federation)
	Excise taxes (Chapter 22 of the Tax Code of the Russian Federation)
	Mineral extraction tax (Chapter 26 of the Tax Code of the Russian Federation)
	Water tax (chapter 25.2 of the Tax Code of the Russian Federation)
	Fee for the use of objects of the animal world (Chapter 25.1 of the Tax Code of the Russian Federation)
	Fee for the use of objects of aquatic biological resources (Chapter 25.1 of the Tax Code of the Russian Federation)
	State duty (Chapter 25.3 of the Tax Code of the Russian Federation)
Regional taxes
	Corporate property tax (Chapter 30 of the Tax Code of the Russian Federation)
	Gambling business tax (Chapter 29 of the Tax Code of the Russian Federation)
	Transport tax (Chapter 28 of the Tax Code of the Russian Federation)
Local taxes
	Land tax (Chapter 31 of the Tax Code of the Russian Federation)
	Trade tax (chapter 33 of the Tax Code of the Russian Federation)
	Property tax of individuals (Chapter 32 of the Tax Code of the Russian Federation)

Tax special regimes are a separate group of taxes. Their application guarantees the taxpayer exemption from some regional and federal taxes. Among the special systems of taxation are the simplified tax system (simplified taxation system), UTII (single tax on imputed income), unified agricultural tax (unified agricultural tax) and patent (chap. 26.2; 26.3; 26.1 and 26.5 of the Tax Code of the Russian Federation).

Another category of compulsory payments included in Ch. 34 of the Tax Code of the Russian Federation - insurance contributions (pension, medical insurance and social insurance, except for "injuries"). Since 2017, the administration of this type of payments has passed into the sphere of influence of the tax authorities.

Tax increase in 2018: adopted and planned innovations

Proposals to increase the tax burden imposed on citizens and business entities are often voiced and often find support from legislators. For the current and next years, it is planned to change some tax rates, and bills are being introduced to adjust the algorithms for calculating tax liabilities.

For future tax increases, a massive tax reform is planned for 2018. In parallel, it is planned to abolish some types of taxes, to simplify the mechanism for applying the most problematic types of fiscal obligations. Representatives of the Government of the Russian Federation designate the stimulation of economic growth in the business environment as the main task of the reform.

It is planned to achieve the desired results by shifting part of the burden on indirect taxes. So, in terms of VAT, a tax increase in 2018 is not provided, but on July 24, 2018, the State Duma adopted in the third reading a draft law on its future amendment from 2019.The VAT rate will be increased by 2% (from 18% to 20% ). The rates of 0% and 10% will remain unchanged.

Several options for changing the income tax collection scheme are under discussion (none of the options have been approved by the President of the Russian Federation):

• either increase the general tax rate for all payers;
• or return to a progressive scale of taxation with the simultaneous introduction of tax breaks for individuals who receive minimum income.

Discussions of the transport tax and its interconnection with excise payments are not stopped. One of the proposals is to abolish the transport tax, and to cover the gap in the budget that appeared as a result of this step by increasing excise taxes. At the moment, in order to balance the prices for gasoline and diesel fuel in the domestic market, the previously planned increase in excise duties was canceled. The increase in tariffs remained in force in relation to excise taxes on alcohol and tobacco products.

The increase in the tax burden affected the tax on the gambling business. The updated tax rates were introduced by the Law of November 27, 2017 No. 354-FZ.

Active actions have already begun to implement the tax maneuver in the oil industry. Its essence lies in the substitution of export duties on petroleum products with an increase in severance tax rates. A bill is also being considered on the introduction of a new tax on additional income from oil production, the rate of which may be 50%.