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Tax law Russian Federation built on the principle of unity of the state’s financial policy, which manifests itself, in particular, in the establishment of a closed list of taxes operating throughout the country.

The types of taxes and fees that can be withheld on the territory of the state are established and amended by the Tax Code of the Russian Federation. In the same normative act it describes which taxes and fees belong to which level of the tax system.

Thus, the Tax Code of the Russian Federation establishes three levels of the tax system: federal, constituent entities of the Federation and local.

Each type of tax is assigned to one level or another based on the scope of functions and powers, the implementation of which is entrusted to the state as a whole, government bodies subjects of the Russian Federation or municipalities.

Federal taxes and fees include:

value added tax;

1. income tax individuals;

   corporate income tax;

   mineral extraction tax;

   water tax;

   fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

At the same time, the difference between taxes and fees is that taxes are paid free of charge, and when paying a fee, a person receives in return specific service, which only a government agency has the right to provide.

Federal taxes are established by the laws of the Russian Federation and are subject to collection throughout its territory.

Benefits for them are fixed only federal laws, but the bodies of representative power of the subjects of the Federation and the bodies local government has the right to introduce fringe benefits within the limits of the amounts credited to their budgets.

By general rule Federal tax rates are determined by the Federal Assembly, but tax rates for individual species natural resources, excise taxes, mineral raw materials and customs duties are established by the Government of the Russian Federation.

Mechanism for calculating federal taxes and fees

Each type of federal taxes and fees has its own set of taxpayers.

These can be individuals and legal entities, as well as individual entrepreneurs.

The law may also indicate categories of persons who cannot be considered as taxpayers of a particular tax and fee.

To correctly determine, the norms of the Tax Code of the Russian Federation are used.

The object of taxation of most federal taxes on organizations is in one way or another connected with the sale of goods (work, services), property and property rights.

The Tax Code of the Russian Federation also specifies transactions that are exempt from taxation.

If a person has an obligation to pay a certain tax or fee and there is an object of taxation, he needs to independently calculate the amount to be paid to the budget.

To do this, the tax base is determined, the tax rate is taken from the code and calculations are made.

If the taxpayer has the right to a tax benefit, then he indicates this as well.

The tax is calculated using the formula:

tax base X tax rate.

Each type of federal tax or fee is considered according to its own rules.

All these rules are spelled out in detail in the Tax Code of the Russian Federation.

In addition, there are various clarifications from the Federal Tax Service.

Procedure for paying taxes and fees

If the tax is calculated for a certain tax period, then special deadlines are allocated for its payment.

There are no universal deadlines for paying federal taxes and fees.

Each time it is necessary to check the norms of the Tax Code of the Russian Federation.

In this case, references to calendar dates or an entire period of time, as well as indications of a specific event or action, can be used.

The taxpayer does not always determine the payment date himself. When the calculation of the tax amount lies with the tax service, the obligation to transfer money to the budget arises only after receiving a notification.

But one principle of paying taxes remains unchanged: penalties are imposed for late payments. And the taxpayer will be obliged to transfer to the budget not only the amount of tax, but also additional payments, such as fines and penalties.

If the requirements of the tax inspectorate are not met, funds to repay the debt will be forcibly collected.

To do this, money is found in the debtor’s accounts, and if there is not enough money, then his property is sold.

Special tax regimes

Special tax regimes may provide for federal taxes not listed above, as well as exemptions from the obligation to pay certain federal, regional and local taxes and fees.

Unified Agricultural Tax - Unified Agricultural Tax

The Unified Agricultural Tax - Unified Agricultural Tax - is a taxation system for organizations and individual entrepreneurs who are agricultural producers. Taxpayers applying this tax regime are exempt from paying taxes on profits, property and VAT.

The object of taxation is income reduced by the amount of expenses. The tax rate is 6 percent.

Simplified taxation system - simplified tax system

The simplified taxation system - simplified taxation system - can be used by organizations and individual entrepreneurs.

The tax rate in the case of income taxation is 6%, and when choosing the object of taxation as “income minus expenses” - 15%.

Taxpayers are required to keep records of transactions for the purpose of calculating the tax base for taxes in the book of income and expenses.

Taxpayers applying this tax regime are exempt from paying taxes on profits, property and VAT.

Single tax on imputed income - UTII

This taxation system is applied to certain types of activities: domestic services, motor transport services, retail, catering and so on.

The tax base for calculating the amount of a single tax is the amount of imputed income, calculated as the product of the basic profitability calculated for the tax period and the value of the physical indicator characterizing this type of activity.

Payment of a single tax by organizations provides for their exemption from the obligation to pay corporate income tax (in relation to profits received from business activities, subject to a single tax), corporate property tax (in relation to property used for conducting business activities, subject to a single tax, for with the exception of real estate objects, the tax base for which is determined as theirs in accordance with this Code).

Organizations and individual entrepreneurs who are taxpayers of the single tax are not recognized as taxpayers of value added tax.

Still have questions about accounting and taxes? Ask them on the accounting forum.

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

Federal taxes and fees

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

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

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

For 2017, in federal tax system includes:

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

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

Federal tax system of the Russian Federation

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

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

Value added tax

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

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

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

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

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

Personal income tax

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

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

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

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

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

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

Corporate income tax

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

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

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

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

Excise taxes

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

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

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

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

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

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

Mineral extraction tax

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

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

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

Water tax

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

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

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

Fees for the use of fauna and aquatic biological resources

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

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

Government duty

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

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

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

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

Galyautdinov R.R.

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Concept and types of regional taxes

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

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

• Federal;
• Regional;
• Local.

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

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

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

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

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

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

Composition of regional taxes

As noted above, regional taxes include:

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

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

• mandatory;
• optional.

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

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

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

Elements of regional taxes

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

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

• property tax;
• gambling tax;
• transport tax.

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

Characteristics of regional taxes

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

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

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

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

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

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

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

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

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

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

To register, the taxpayer must submit an application, after which a certificate of the appropriate uniform form is issued.

3. Transport tax is regional, with characteristic features.

Thus, the object of taxation:

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

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

Functions of regional taxes

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

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

The importance of regional taxes

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

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

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

The procedure for establishing regional taxes

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

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

• tax rates;
• payment procedure;
• payment terms.

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

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

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

Federal taxes

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

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

Regional taxes

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

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

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

Local taxes

TO this species taxes include:

• Land tax;
• Property tax for individuals.

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

elhow.ru

Tax classification: federal and regional

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

• Federal level.
• Regional level.
• Local.

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

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

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

Who pays regional taxes?

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

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

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

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

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

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

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

What is the difference between taxes

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

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

It was listed above what taxes in the regions are paid by legal entities and individuals. If there vehicle, which means that this tax is paid by all citizens of the subject.

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

Personal income tax and VAT what taxes?

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

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

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

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

Results

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

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

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

saldovka.com

What tax is paid to which budget in the country?

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 ones, which are established by authorities at the municipal level, while acting within the framework of the current legislation of the Russian Federation, as well as acts of the constituent entities of the federation.

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

Federal taxes

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

• personal income tax, the name of which speaks for itself;
• value added tax, which is paid by the end buyer when purchasing products in retail networks;
• a unified social tax, which is a means of replenishing basic federal funds, including social insurance, health 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 buyer;
• mineral extraction tax, paid by entities involved in the exploitation of natural resources;
• income tax, enterprises and organizations, the essence of which is clear from the name;
• water tax, which implies payments for the exploitation of water resources;
• various types of duties.

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

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

Regional taxes

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

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

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

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

Local taxes and fees

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

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

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

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

The legislator classifies taxes on a territorial basis.

So, on the basis of Art. 13-15 of the Tax Code of the Russian Federation, taxes are divided into federal, regional and local.

According to paragraph 2 of Art. 12 Tax Code of the Russian Federation federal taxes taxes are recognized that are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation.

In accordance with Art. 13 of the Tax Code of the Russian Federation the following taxes and fees are federal:

• value added tax;
• excise taxes;
• personal income tax;
• corporate income tax;
• mineral extraction tax;
• water tax;
• fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;
• National tax.

Regional taxes are recognized that are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the relevant constituent entities of the Russian Federation (clause 3 of Article 12 of the Russian Federation PC).

The following taxes are regional:

• corporate property tax;
• transport tax;
• tax on gambling business (Article 14 of the Tax Code of the Russian Federation).

Local taxes established by the Tax Code of the Russian Federation are recognized as normative legal acts representative bodies municipalities(clause 4 of article 12 of the Tax Code of the Russian Federation).

Local taxes include the following:

• land tax;
• tax on property of individuals (Article 15 of the Tax Code of the Russian Federation).

Direct and indirect taxes. In the tax legislation of the Russian Federation there is no division of taxes into types and, accordingly, the concept of direct and indirect taxes is not fixed. The structures of direct and indirect taxes levied on the territory of the Russian Federation are seen only on the basis of a systematic interpretation of the provisions of the Tax Code of the Russian Federation, as well as when using the legal positions of the highest judicial authorities.

The positions on the legal nature of taxes developed by the CIS Economic Court when considering cases on the application of international treaties are interesting. Thus, when interpreting international treaties, when the text of these treaties, as well as within the national legislations of states, does not contain a clear division of taxes into types, the Court proceeded from the concepts of indirect and direct taxes developed within the framework of economic and legal doctrines. For example, the CIS Economic Court indicates that direct taxes taxes are recognized that reduce the income (profit) of the taxpayer. These, taking into account the current tax legislation, are taxes on income, profit, property (and most of them).

Indirect taxes are taxes, the economic burden of which is placed on the buyer when he purchases products (goods, works, services), since they are established in the form of a premium to the price of the goods. For example, in an advisory opinion at the request of the Council of Ministers of the Republic of Belarus on the application of the provisions of paragraph 1 of Art. 3 of the agreement on the creation of a free trade zone of April 15, 1994. The CIS Economic Court points out the dual legal nature of indirect taxes. In accordance with the said conclusion of the Court, indirect taxes, on the one hand, are internal, the main purpose of which is to receive income by the state based on taking into account the commodity demand arising on its territory, and on the other hand, they have a number of common features with customs payments.

It should be noted that despite the dual nature of VAT and excise taxes, these payments cannot be considered as having an equivalent effect with customs duties, since VAT and excise tax, acting as customs payments, do not pursue the goals of customs duties, since they do not lose their main purpose - to be received by the state

• - their payment is made by the payer directly at the border;
• - the object of taxation is customs value;
• - control over payments is entrusted to the customs authorities and their payment is one of the necessary conditions for acceptance customs authorities decisions on the release of goods for free circulation when they are imported and, accordingly, exported from the territory of income states based on taking into account the commodity demand arising on its territory.

• For example, the Constitutional Court of the Russian Federation has repeatedly addressed the issue of the legal nature of indirect taxes. Taking into account the legal positions of the Constitutional Court of the Russian Federation, VAT is a form of withdrawal to the budget of part of the added value created at all stages of production and defined as the difference between the cost goods sold, works and services and the cost of material costs attributed to the costs of production and circulation (See: Resolutions of the Constitutional Court of the Russian Federation dated 03/28/2000 No. 5-11 and dated 02/20/2001 Z-P, Determinations of the Constitutional Court of the Russian Federation dated 04/08/2004 No. 169 -0 and dated 04.11.2004 No. 324-0).
• In accordance with the advisory opinion of the CIS Economic Court at the request of the Council of Ministers of the Republic of Belarus on the application of the provisions and. 1 tbsp. 3 agreement on the creation of a free trade zone dated April 15, 1994. VAT and excise taxes have the following features in common with customs duties:

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