The state, at the legislative level, obliges entrepreneurs to deduct part of the income from their activities to the budget of one level or another to meet various state needs. Taxes and fees affect every businessman, forcing him to pore over reporting and part with part of the profit. Both fiscal payments are enshrined in legislation.

What is the difference between these types of deductions? Where is it recorded? What does it mean for an entrepreneur? We consider all the subtleties relating to taxes and fees in Russian legislation.

Regulatory legal acts

All requirements and conditions that relate to business contributions to budgets are recorded in the main legal act of the fiscal service - the Tax Code of the Russian Federation.

In particular, it contains the provision that individual issues Tax issues can be decided at the levels of regional or local authorities. This means that a particular territory may adopt its own rules and regulations for the specifics of paying certain contributions. At the same time, the Tax Code itself sets out the basic rules, and local laws specify them.

Thus, any type of deduction can be classified into one of three categories:

• federal tax or fee;
• regional;
• local.

IMPORTANT! If legislation introduces the new kind tax or fee, it will be assigned to one of these three types, from here it will become clear who will be able to make changes to tax rates, reporting periods, payment terms and other specific points regarding the formation of payment.

Let's clarify the definitions

Tax the state defines it as a payment that is made to the budget in the form of a certain sum of money both individuals and legal entities. Features of this type of payment:

• gratuitousness - money is paid without the expectation of receiving anything in return;
• obligatory - citizens have no choice whether to commit this payment or not;
• compulsory - the amount will be withdrawn in mandatory, and sanctions are provided for lateness;
• belonging to a specific budget - the withdrawn funds are intended to meet the needs of the state at the level of a federal unit, region or local authorities;
• calculability - the amount of each payment depends on the base taken as a basis and the established interest rate.

Elements of tax are:

• legally defined basis - base;
• interest rate;
• object of taxation;
• period;
• procedure and terms of collection.

Collection- this is a contribution that is made as payment for actions performed by a government body, that is, the provision of one or another public services, significant from a legal point of view. In theory, the fee is a voluntary contribution, but since paid services in the vast majority of cases are necessary for further entrepreneurial activity, and this is enshrined in legislation, you have to pay for them one way or another. The fee amount is fixed. The payer of the fee intends to enter into legal relations with the state, wishing to receive:

• certain right;
• a license for a particular activity;
• action in the legal field (for example, registration).

Collection items Only payers and elements of taxation are considered (in each specific case their own).

Types and examples of taxes and fees

1. If you divide taxes by place of their specification, then we can distinguish:
   • federal - these include VAT, personal income tax, unified social tax, on corporate profits, excise taxes, etc.
     regional - property tax of companies, etc.;
   • local – property tax for individuals, advertising, land, etc.
2. Taking into account method of collection, share:
   • direct taxes – related to the receipt of income and other benefits, including expected ones;
   • indirect – depend on the expenditure of certain benefits (taxes on expenses), associated with the sale of goods, services, works, for example, sales tax, subsoil use fee, etc.
3. According to principle replenishment of one or another budget:
   • fixed (replenishing only the federal budget) - for example, customs duties;
   • regulating - distributed between budgets of different levels to prevent deficits.
4. By subject of payment:
   • planned for payment by individuals only;
   • paid exclusively by organizations (legal entities);
   • intended simultaneously for representatives of both organizational and legal forms.

Tax and fee: they have a lot in common

1. Both deductions are legally enshrined in the Tax Code of the Russian Federation.
2. Money from both forms of payment goes to the state treasury.
3. Any of them, if established by law, can be specified at the regional or local level.

10 main differences between taxes and fees

Let's look at how these types of payments differ. To do this, we compare them on various grounds given in the table.

Comparison of tax and fee

Lecture 18. General characteristics of federal taxes and fees

The Tax Code of the Russian Federation establishes three levels tax system: federal, subjects of the Federation and local. Art. 13 Tax Code of the Russian Federation to federal taxes and fees relate:

1) value added tax;

2) excise taxes;

3) tax on personal income;

4) single social tax;

5) corporate income tax;

6) mineral extraction tax;

7) gift tax;

8) water tax;

9) fees for the use of fauna and aquatic biological resources;

10) state duty.

Tax law Russian Federation built on the principle of unity financial policy state, manifested, in particular, in the establishment of a closed list of taxes operating throughout the country. 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, state bodies of the constituent entities of the Russian Federation or municipalities. It should be noted that regardless of the assignment of taxes to a certain level budget system The relevant legislative (representative) bodies can make decisions on specific tax issues only within their competence.

The levels of the tax system do not coincide with the links of the budget system: if only federal taxes are credited to the budget of the Russian Federation, then regional and municipal budgets may receive deductions from federal or regional taxes, respectively.

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 representative authorities of the constituent entities of the Federation and local governments have the right to introduce fringe benefits within the limits of the amounts credited to their budgets. By general rule rates federal taxes are determined by the Federal Assembly, however, tax rates on certain types of natural resources, excise taxes, mineral raw materials and customs duties are established by the Government of the Russian Federation.

Thus, in accordance with the law, federal taxes include: value added tax; excise taxes on certain types of goods (services) and certain types of mineral raw materials; tax on profit (income) of organizations; capital income tax; personal income tax; tax on subsoil use; tax on the reproduction of the mineral resource base; tax on additional income from hydrocarbon production; forest tax; water tax; environmental tax.

In addition to the bulk of taxes, the structure of federal mandatory payments includes:

– fees(contributions to state social off-budget funds; fee for the right to use wildlife and aquatic biological resources; customs duties; license fees);

– duties(state duty; customs duty).

Taxpayers Value added tax is recognized:

1. organizations;

2. individual entrepreneurs;

3. persons recognized as taxpayers of value added tax (hereinafter in this chapter - tax) in connection with the movement of goods across the customs border of the Russian Federation.

Object

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

2) transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs, expenses for which are not deductible (including through depreciation deductions) when calculating corporate income tax;

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

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

1) operations specified in clause 3 of Art. 39 of the Tax Code of the Russian Federation (carrying out operations related to the circulation of Russian or foreign currency (except for numismatic purposes); transfer of fixed assets, intangible assets and (or) other property of the organization to its legal successor(s) during the reorganization of this organization, etc.);

2) transfer free of charge residential buildings, kindergartens, clubs, sanatoriums and other social, cultural, housing and communal facilities, as well as roads, electrical networks, substations, gas networks, water intake structures and other similar facilities to state authorities and local governments (or by decision of these bodies, specialized organizations that use or operate these facilities for their intended purpose);

3) transfer of property of state and municipal enterprises purchased through privatization;

4) performance of work (provision of services) by bodies included in the system of state authorities and local self-government bodies, within the framework of the exercise of the exclusive powers assigned to them in a certain field of activity in the event that the obligation to perform the specified work (provision of services) is established by the legislation of the Russian Federation, legislation of the constituent entities of the Russian Federation, acts of local government bodies;

5) transfer on a gratuitous basis of fixed assets to government and local government bodies, as well as budgetary institutions, state and municipal unitary enterprises;

6) sales operations land plots(shares in them);

The tax base when selling goods (work, services) is determined by the taxpayer in accordance with this chapter depending on the specifics of the sale of goods (work, services) produced by him or purchased externally.

Taxable period(including for taxpayers acting as tax agents, hereinafter referred to as tax agents) is established as a calendar month. For taxpayers (tax agents) with monthly amounts of revenue from the sale of goods (work, services) excluding tax during a quarter, not exceeding one million rubles, the tax period is established as a quarter.

Taxation is carried out according to tax rate 0, 10, 18 percent.

The taxpayer has the right to reduce the total amount of tax established by the Tax Code of the Russian Federation tax deductions.

Subject to deductions are tax amounts presented to the taxpayer and paid by him when purchasing goods (work, services) on the territory of the Russian Federation or paid by the taxpayer when importing goods into the customs territory of the Russian Federation in the customs regimes of release for free circulation, temporary import and processing outside the customs territory in relation to:

1) goods (works, services) purchased to carry out operations recognized as objects of taxation,

2) goods (works, services) purchased for resale.

Tax deductions are made on the basis of invoices issued by sellers when a taxpayer purchases goods (work, services), documents confirming the actual payment of tax amounts, documents confirming payment of tax amounts withheld by tax agents, or on the basis of other documents.

Payment of tax on transactions recognized as an object on the territory of the Russian Federation is made based on the results of each tax period based on the actual sale (transfer) of goods (performance, including for one’s own needs, work, provision, including for one’s own needs, services) for the expired tax period no later than the 20th day of the month following the expired tax period.

The Tax Code of the Russian Federation provides for exemption from the performance of taxpayer obligations of organizations and individual entrepreneurs related to the calculation and payment of tax (hereinafter referred to as exemption), if for the three previous consecutive calendar months the amount of proceeds from the sale of goods (work, services) of these organizations or individual entrepreneurs excluding tax is not exceeded in total two million rubles (this norm does not apply to organizations and individual entrepreneurs selling excisable goods during the previous three consecutive calendar months; does not apply to obligations arising in connection with the import of goods into the customs territory of the Russian Federation, subject to taxation in accordance with the Tax Code of the Russian Federation).

Persons exercising the right to exemption must submit appropriate written notification and documents (extract from balance sheet(represented by organizations); extract from the sales book; extract from the book of income and expenses and business transactions(represented by individual entrepreneurs); a copy of the journal of received and issued invoices), which confirm the right to such an exemption, to the tax authority at the place of its registration.

The specified notification and documents are submitted no later than the 20th day of the month from which these persons exercise the right to release.

Taxpayers excise taxes are recognized:

1) organizations;

2) individual entrepreneurs;

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

Object taxation are recognized following operations:

1) sales on the territory of the Russian Federation by persons of excisable goods produced by them, including the sale of pledged items and the transfer of excisable goods under an agreement on the provision of compensation or novation,

The transfer of ownership rights to excisable goods by one person to another person on a compensated and (or) gratuitous basis, as well as their use for payment in kind are recognized as the sale of excisable goods;

2) posting on the territory of the Russian Federation by an organization or individual entrepreneur that does not have a certificate of petroleum products independently produced from its own raw materials and materials (including excisable petroleum products), receiving petroleum products into ownership in payment for services for the production of petroleum products from customer-supplied raw materials and materials. For the purposes of this chapter, capitalization is the acceptance for accounting of excisable petroleum products produced from its own raw materials and materials (including excisable petroleum products);

3) receipt of petroleum products on the territory of the Russian Federation by an organization or individual entrepreneur who has a certificate;

4) transfer on the territory of the Russian Federation by an organization or individual entrepreneur of petroleum products produced from customer-supplied raw materials and materials (including excisable petroleum products) to the owner of these raw materials and materials who does not have a certificate. The transfer of petroleum products to another person on behalf of the owner is equivalent to the transfer of petroleum products to the owner;

5) sale by persons of confiscated and (or) ownerless excisable goods, excisable goods, which were refused in favor of the state and which are subject to circulation to the state and (or ) municipal property;

6) transfer on the territory of the Russian Federation by persons of excisable goods produced by them from customer-supplied raw materials (materials), with the exception of operations for the transfer of petroleum products, to the owner of the specified raw materials (materials) or to other persons, including the receipt of the specified excisable goods into ownership in payment for services production of excisable goods from customer-supplied raw materials (materials);

7) transfer within the structure of the organization of produced excisable goods (except for petroleum products) for further production of non-excisable goods;

8) transfer on the territory of the Russian Federation by persons of excisable goods produced by them (except for petroleum products) for their own needs;

9) transfer on the territory of the Russian Federation by persons of excisable goods produced by them (except for petroleum products) to the authorized (share) capital of organizations, mutual funds cooperatives, as well as as a contribution under a simple partnership agreement (joint activity agreement);

10) transfer on the territory of the Russian Federation by an organization (business company or partnership) of excisable goods produced by it (except for petroleum products) to its participant (his legal successor or heir) upon his withdrawal (departure) from the organization (business company or partnership), as well as the transfer of excisable goods goods (except for petroleum products) produced within the framework of a simple partnership agreement (joint activity agreement), to the participant (his legal successor or heir) of the specified agreement when separating his share from the property located in common property parties to the agreement, or division of such property;

11) transfer of produced excisable goods for processing on a toll basis (except for petroleum products);

12) importation of excisable goods into the customs territory of the Russian Federation;

13) primary sale of excisable goods (except for petroleum products) originating from the territory of the Republic of Belarus and imported into the territory of the Russian Federation from the territory of the Republic of Belarus;

14) receipt (receipt) of denatured ethyl alcohol by an organization that has a certificate for the production of non-alcohol-containing products.

The following transactions are not subject to taxation:

– transfer of excisable goods by one structural unit of an organization, which is not an independent taxpayer, for the production of other excisable goods to another of the same type structural unit this organization;

– sales of excisable goods (except for petroleum products) placed under the customs regime for export outside the territory of the Russian Federation, taking into account losses within the limits of natural loss, as well as transactions that are objects of taxation (clauses 2, 3, 4 above) with petroleum products , subsequently placed under the customs export regime.

– sales of petroleum products by the taxpayer;

– primary sale (transfer) of confiscated and (or) ownerless excisable goods, excisable goods that were rejected in favor of the state and which are subject to conversion into state and (or) municipal property, for industrial processing under the control of customs and (or) tax authorities or destruction;

The listed operations are not subject to taxation only if separate records are maintained and available for operations on the production and sale (transfer) of such excisable goods.

Also, the import into the customs territory of the Russian Federation of excisable goods that have been refused in favor of the state and which are subject to conversion into state and (or) municipal property is not subject to taxation.

The tax base is determined separately for each type of excisable product.

Tax rates for this tax are determined in the appropriate amounts determined by Art. 193 Tax Code of the Russian Federation.

Only amounts of excise tax actually paid to sellers when purchasing excisable goods, or presented by the taxpayer and paid by the owner of customer-supplied raw materials (materials) during their production, or actually paid when importing excisable goods into the customs territory of the Russian Federation, released for free circulation, are subject to deductions.

In the case of payment for excisable goods used as raw materials for the production of other goods by third parties, tax deductions are made if the name of the organization for which the payment was made is indicated in the payment documents.

Payment of excise tax when carrying out transactions recognized as an object of taxation in accordance with the Tax Code of the Russian Federation in relation to petroleum products is made no later than the 25th day of the month following the expired tax period.

Taxpayers who have only a wholesale sales certificate pay excise duty no later than the 25th day of the second month following the expired tax period.

Taxpayers who have only a retail sales certificate pay excise tax no later than the 10th day of the month following the expired tax period.

The following are recognized as excisable goods:

– ethyl alcohol from all types of raw materials, with the exception of cognac alcohol;

– alcohol-containing products (solutions, emulsions, suspensions and other types of products in liquid form) with a volume fraction of ethyl alcohol of more than 9 percent (the following alcohol-containing products are not considered as excisable goods: medicinal, therapeutic and prophylactic, diagnostic products; veterinary preparations; perfumery cosmetic products; waste subject to further processing and (or) use for technical purposes generated during the production of ethyl alcohol from food raw materials, vodka, alcoholic beverages; household chemicals in metal aerosol packaging; perfume and cosmetic products in metal aerosol packaging);

– alcoholic products (drinking alcohol, vodka, liqueurs, cognacs, wine and other food products with a volume fraction of ethyl alcohol of more than 1.5 percent, with the exception of wine materials);

– tobacco products;

– passenger cars and motorcycles with an engine power exceeding 112.5 kW (150 hp);

– motor gasoline;

- diesel fuel;

– motor oils for diesel and (or) carburetor (injection) engines;

– straight-run gasoline.

The terms and procedure for paying excise duty when importing excisable goods into the customs territory of the Russian Federation are established by the customs legislation of the Russian Federation.

Personal income tax is a direct tax that is addressed directly to the income of taxpayer citizens.

Taxpayers personal income taxes are recognized individuals, which are tax residents of the Russian Federation, as well as individuals receiving income from sources in the Russian Federation who are not tax residents of the Russian Federation.

According to Art. 226 Tax Code of the Russian Federation tax agents are:

– Russian organizations;

- individual entrepreneurs;

– permanent missions foreign organizations in the Russian Federation, from whom or as a result of relations with which the taxpayer received income.

Tax agents are required to calculate, withhold from the taxpayer and pay to the budget the amount of tax directly from the taxpayer’s income upon actual payment.

The object of taxation is income received by taxpayers:

– from sources in the Russian Federation and (or) from sources outside the Russian Federation – for individuals who are tax residents of the Russian Federation;

– from sources in the Russian Federation – for individuals who are not tax residents of the Russian Federation.

Income from sources in the Russian Federation includes:

– dividends and interest received from a Russian organization, as well as interest received from Russian individual entrepreneurs and (or) a foreign organization in connection with the activities of its permanent representative office in the Russian Federation;

– insurance payments upon arrival insured event received from a Russian organization and (or) from a foreign organization in connection with the activities of its permanent representative office in the Russian Federation;

– income received from the use of copyright or other related rights in the Russian Federation;

– income received from leasing or other use of property located in the Russian Federation;

– income from sales: real estate located in the Russian Federation; in the Russian Federation, shares or other securities, as well as participation interests in the authorized capital of organizations; rights of claim against a Russian organization or a foreign organization in connection with the activities of its permanent representative office on the territory of the Russian Federation; other property located in the Russian Federation and owned by an individual;

– remuneration for the performance of labor or other duties, work performed, service rendered, action performed in the Russian Federation. At the same time, remuneration of directors and other similar payments received by members of the management body of an organization (board of directors or other similar body) - a tax resident of the Russian Federation, the location (management) of which is the Russian Federation, are considered as income received from sources in the Russian Federation, regardless from the place where the management responsibilities assigned to these persons were actually performed or from where the payments of these remunerations were made;

– pensions, benefits, scholarships and other similar payments received by the taxpayer in accordance with the current Russian legislation or received from a foreign organization in connection with the activities of its permanent representative office in the Russian Federation;

– income received from the use of any vehicles, including sea, river, aircraft and automobiles vehicles, in connection with transportation in the Russian Federation and (or) from the Russian Federation or within its borders, as well as fines and other sanctions for idle time (delay) of such vehicles at loading (unloading) points in the Russian Federation;

– income received from the use of pipelines, power lines (power lines), fiber-optic and (or) wireless communication lines, and other means of communication, including computer networks, on the territory of the Russian Federation;

– other income received by the taxpayer as a result of his activities in the Russian Federation.

Income received from sources outside the Russian Federation includes all the same as those indicated above, but only received in the territories foreign countries.

Not subject to taxation:

1) state benefits, with the exception of temporary disability benefits (including benefits for caring for a sick child), as well as other payments and compensations,

2) pensions under state pension provision and labor pensions, appointed in the manner established by current legislation;

4) rewards to donors for donated blood, breast milk and other assistance;

5) alimony received by taxpayers;

6) amounts received by taxpayers in the form of grants (free assistance) provided to support science and education, culture and art in the Russian Federation;

7) lump sum amount financial assistance provided by:

8) scholarships for students, students, graduate students, residents, adjuncts or doctoral students

9) other income:

The tax base includes all income of the taxpayer received during the tax period. At the same time, the legislator identified the following types of income that should be taken into account when calculating the tax base:

1) income received in cash;

2) income received in kind;

3) income received in the form material benefit;

4) the taxpayer’s rights to dispose of income.

Let us consider the features of determining the tax base when receiving income in kind and in the form of material benefits.

When a taxpayer receives income from organizations and individual entrepreneurs in kind in the form of goods (work, services), other property, the tax base is determined as the cost of these goods (work, services) and other property, calculated on the basis of their prices.

At the same time, the cost of such goods (works, services) includes the corresponding amount of value added tax and excise taxes. Income received by a taxpayer in kind, in particular, includes:

– payment (in whole or in part) for it by organizations or individual entrepreneurs for goods (work, services) or property rights, including utilities, food, rest, training in the interests of the taxpayer;

– goods received by the taxpayer, work performed in the interests of the taxpayer, services provided in the interests of the taxpayer free of charge;

– remuneration in kind.

Taxpayer income received in the form of material benefits is:

1) material benefit received from savings on interest for the taxpayer’s use of borrowed (credit) funds received from organizations or individual entrepreneurs, with the exception of material benefit received in connection with transactions with credit cards during the interest-free period established in the credit card agreement;

2) material benefit received from the acquisition of goods (work, services) in accordance with a civil contract from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer;

3) material benefit received from the acquisition of securities.

When a taxpayer receives income in the form of a material benefit, the tax base is determined as:

1) excess of the amount of interest for the use of borrowed (credit) funds, expressed in rubles, calculated on the basis of three-quarters of the current refinancing rate established Central Bank the Russian Federation on the date of receipt of such funds, over the amount of interest calculated based on the terms of the agreement;

2) excess of the amount of interest for the use of borrowed (credit) funds, expressed in foreign currency, calculated on the basis of 9 percent per annum, over the amount of interest calculated on the basis of the terms of the agreement.

When determining the tax base, certain tax deductions are applied:

1) standard tax deductions:

– in the amount of 3,000 rubles for each month of the tax period applies to the following categories of taxpayers: persons who received or suffered radiation sickness and other diseases associated with radiation exposure as a result of the disaster at the Chernobyl nuclear power plant or with work to eliminate the consequences of the disaster at the Chernobyl nuclear power plant; persons who became disabled as a result of the disaster at the Chernobyl nuclear power plant, etc.;

– a tax deduction in the amount of 500 rubles for each month of the tax period applies to the following categories of taxpayers: Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees, etc.;

– a tax deduction in the amount of 400 rubles for each month of the tax period applies to those categories of taxpayers who do not receive tax deductions in the amount of 3,000 rubles. and 500 rubles;

– a tax deduction in the amount of 600 rubles for each month of the tax period applies to: each child of taxpayers who support the child and who are parents or spouses of parents; each child of taxpayers who are guardians or trustees, adoptive parents;

2) social tax deductions:

– in the amount of income transferred by the taxpayer for charitable purposes in the form of monetary assistance to organizations of science, culture, education, health care and social security, partially or fully financed from the relevant budgets, as well as physical education and sports organizations, educational and preschool institutions for the needs of physical education citizens and the maintenance of sports teams, as well as in the amount of donations transferred (paid) by the taxpayer to religious organizations for the implementation of their statutory activities - in the amount of expenses actually incurred, but not more than 25 percent of the amount of income received in the tax period;

– in the amount paid by the taxpayer in the tax period for his studies in educational institutions, - in the amount of actual expenses incurred for education, but not more than 38,000 rubles, as well as in the amount paid by the taxpayer-parent for the education of their children under the age of 24, by the taxpayer-guardian (taxpayer-trustee) for the education of their wards aged up to 18 years of age in full-time education in educational institutions - in the amount of actual expenses incurred for this education, but not more than 38,000 rubles for each child in total amount for both parents (guardian or trustee);

– in the amount paid by the taxpayer in the tax period for treatment services provided to him by medical institutions of the Russian Federation, as well as paid by the taxpayer for treatment services for his spouse, his parents and (or) his children under the age of 18 in medical institutions Russian Federation (in accordance with the list medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines (in accordance with the list of medicines approved by the Government of the Russian Federation), prescribed by their attending physician, purchased by taxpayers at their own expense.

3) property tax deductions:

– in amounts received by the taxpayer in the tax period from the sale of residential houses, apartments, including privatized residential premises, dachas, garden houses or land plots and shares in the said property, which were owned by the taxpayer for less than three years, but not exceeding 1,000,000 in total rubles, as well as in amounts received during the tax period from the sale of other property that was owned by the taxpayer for less than three years, but not exceeding 125,000 rubles;

– in the amount spent by the taxpayer on new construction or acquisition on the territory of the Russian Federation of a residential building, apartment or share(s) in them, in the amount of actual expenses incurred, as well as in the amount aimed at repaying interest on targeted loans (credits) received from credit and other organizations of the Russian Federation and actually spent by them on new construction or acquisition on the territory of the Russian Federation of a residential building, apartment or share(s) in them;

4) professional tax deductions:

– taxpayers (individuals registered in accordance with the procedure established by current legislation and carrying out entrepreneurial activities without education legal entity, – according to the amount of income received from such activities; private notaries and other persons engaged in private practice in accordance with the procedure established by current legislation) - in the amount of expenses actually incurred by them and documented, directly related to the extraction of income.;

– taxpayers receiving income from the performance of work (provision of services) under civil contracts - in the amount of expenses actually incurred by them and documented expenses directly related to the performance of these works (provision of services);

– taxpayers receiving royalties or remuneration for the creation, performance or other use of works of science, literature and art, remuneration to the authors of discoveries, inventions and industrial designs, in the amount of actually incurred and documented expenses.

In accordance with Art. 53 of the Tax Code of the Russian Federation, the tax rate is the amount tax charges per unit of measurement of the tax base.

The tax period for personal income tax is one calendar year, and tax rates for personal income tax are established by Art. 224 Tax Code of the Russian Federation. In accordance with this article for different types income there are four different tax rates:

1) general tax rate of 13%;

2) tax rate on dividends 9%;

3) tax rate on mortgage transactions is 9%;

4) tax rate on income of persons who are not tax residents of the Russian Federation in the amount of 30%;

5) special tax rate for certain types of income in the amount of 35%.

This tax is federal and has a specific purpose. It is intended to mobilize funds in order to realize the constitutional rights of citizens to social Security by age, in case of illness, disability, loss of a breadwinner, for raising children and in other cases established by law, as well as for medical care(Articles 39, 41 of the Constitution of the Russian Federation).

Taxpayers(Article 235 of the Tax Code of the Russian Federation) the following taxes are recognized:

1) persons making payments to individuals:

organizations;

individual entrepreneurs;

individuals who are not recognized as individual entrepreneurs;

2) individual entrepreneurs, lawyers.

Object of taxation for taxpayers, payments and other remunerations accrued by taxpayers in favor of individuals under employment and civil law contracts, the subject of which is the performance of work, provision of services (with the exception of remunerations paid to individual entrepreneurs), as well as under copyright agreements, are recognized.

Not subject to taxation, i.e. are not objects of taxation:

– state benefits, including temporary disability benefits, benefits for caring for a sick child, unemployment benefits, pregnancy and childbirth benefits;

– all types compensation payments related to; compensation for harm caused by injury or other damage to health; free provision residential premises and utilities, food and groceries, fuel or related monetary compensation; payment of the cost and (or) issuance of the due allowance in kind, as well as payment Money in return for this allowance, etc.;

– the amount of one-time financial assistance provided by the taxpayer: to individuals in connection with a natural disaster or other emergency circumstance in order to compensate for the material damage caused to them or harm to their health, as well as to individuals who suffered from terrorist acts on the territory of the Russian Federation; family members of a deceased employee or an employee in connection with the death of a member (members) of his family;

- amounts of wages and other amounts in foreign currency paid to their employees, as well as military personnel sent to work (service) abroad, by taxpayers - financed from federal budget government agencies or organizations - within the limits of size, established by law RF;

– income of members of a peasant (farm) enterprise received in this enterprise from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale - for five years starting from the year of registration of the enterprise;

– income (with the exception of wages for hired workers) received by members of duly registered clan and family communities of small peoples of the North from the sale of products obtained as a result of their traditional types of fishing;

– amounts of insurance payments (contributions) for compulsory insurance workers; amounts of payments (contributions) of the taxpayer under voluntary agreements personal insurance employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of these insured persons; the amount of payments (contributions) of the taxpayer under voluntary personal insurance contracts for employees, concluded exclusively in the event of the death of the insured person or loss of the insured person’s ability to work in connection with the performance of his job duties;

– the cost of travel for employees and members of their families to the place of vacation and back, paid by the taxpayer to persons working and living in the regions Far North and equivalent areas, in accordance with current legislation, labor agreements (contracts) and (or) collective agreements;

1) organizations of any organizational and legal forms - from amounts of payments and other remuneration not exceeding 100,000 rubles during the tax period for each individual who is a disabled person of group I, II or III;

2) the following categories of taxpayers - from amounts of payments and other remuneration not exceeding 100,000 rubles during the tax period for each individual: public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members are disabled people and their legal representatives constitute at least 80 percent, their regional and local branches; organizations, authorized capital which consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50 percent, and the share wages disabled people in the wage fund is at least 25 percent; institutions created to achieve educational, cultural, medical and recreational, physical culture, sports, scientific, information and other social goals, as well as to provide legal and other assistance to people with disabilities, disabled children and their parents, the sole owners of whose property are these public organizations disabled people;

3) taxpayers (individual entrepreneurs, lawyers) who are disabled people of groups I, II or III, in terms of income from their business activities and other professional activity in an amount not exceeding 100,000 rubles during the tax period.

The tax base according to the unified social tax is determined either as the amount of payments and other remuneration accrued by taxpayers of the unified social tax for the tax period in favor of individuals, or as the amount of income received by taxpayers during the tax period, both in cash and in kind from entrepreneurial or other professional activities, less costs associated with their extraction. Two options for determining the tax base are due to the presence of two different categories of UST payers.

The tax period is a calendar year.

UST is levied at ad valorem (percentage) tax rates. The legislator establishes four scales UST rates:

– for taxpayers-employers, except for agricultural producers and tribal, family communities of small peoples of the North engaged in traditional economic sectors;

– for agricultural producers and tribal, family communities of small peoples of the North engaged in traditional economic sectors;

– for individual entrepreneurs;

– for lawyers.

The amount of tax is calculated and paid by taxpayers separately to the federal budget and each fund and is determined as the corresponding percentage of the tax base.

Amount of tax payable to the Fund social insurance RF, is subject to reduction by taxpayers by the amount of expenses incurred by them independently for the purposes of state social insurance, provided for by the legislation of the Russian Federation.

The corporate income tax (Chapter 25 of the Tax Code of the Russian Federation) is a direct tax levied on collective entities (organizations), belonging to the group of mandatory payments at the federal level, but credited to all budgets of the Russian Federation.

Taxpayers corporate income tax is recognized:

– Russian organizations;

– foreign organizations operating in the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation.

Object Taxation under corporate income tax recognizes the profit received by the taxpayer.

Income includes:

1) income from the sale of goods (work, services) and property rights.

2) non-operating income.

Sales income is revenue from the sale of goods (works, services) as own production, and previously acquired, proceeds from the sale of property rights.

Sales proceeds are determined based on all receipts associated with payments for goods (work, services) sold or property rights expressed in cash and (or) in kind.

Non-operating income of a taxpayer is recognized, in particular, as income:

– from equity participation in other organizations, with the exception of income allocated to pay for additional shares (shares) placed among the shareholders (participants) of the organization;

– in the form of a positive (negative) exchange rate difference resulting from the deviation of the sale (purchase) rate of foreign currency from the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of foreign currency;

– in the form recognized by the debtor or payable by the debtor on the basis of a court decision that entered into legal force, fines, penalties and (or) other sanctions for violation of contractual obligations, as well as amounts of compensation for losses or damages;

– in the form of income from previous years identified in the reporting (tax) period;

– in the form of a positive exchange rate difference arising from the revaluation of property in the form of foreign currency values ​​(except for securities denominated in foreign currency) and claims (liabilities), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, carried out in connection with changes in the official exchange rate of foreign currency to the ruble of the Russian Federation, established by the Central Bank of the Russian Federation;

– in the form of fixed assets and intangible assets received free of charge in accordance with international treaties of the Russian Federation or with the legislation of the Russian Federation by nuclear power plants to improve their safety, used not for production purposes;

- in the form of non-used intended purpose property (including cash), works, services received as part of charitable activities (including in the form of charitable assistance, donations), targeted income, targeted financing, with the exception of budget funds;

– in the form of funds used for purposes other than their intended purpose by enterprises and organizations that include especially radiation-hazardous and nuclear-hazardous production and facilities, funds intended for the formation of reserves to ensure the safety of these production and facilities at all stages of their life cycle and development in accordance with the legislation of the Russian Federation on the use of atomic energy;

Income is determined based on primary documents and tax accounting documents.

Income received by the taxpayer, the value of which is expressed in foreign currency, is taken into account in conjunction with income, the value of which is expressed in rubles.

Profit admits:

1) for Russian organizations– income received, reduced by the amount of expenses incurred;

2) for foreign organizations operating in the Russian Federation through permanent missions - income received through these permanent missions, reduced by the amount of expenses incurred by these permanent missions;

3) for other foreign organizations - income received from sources in the Russian Federation.

Tax base recognized monetary value profits subject to taxation.

The tax base for profits taxed at a rate different from the rate specified in paragraph 1 of Art. 284 of the Tax Code of the Russian Federation, is determined by the taxpayer separately.

When determining the tax base, the following income is not taken into account:

1) in the form of property, property rights, works or services that are received from other persons in the order of advance payment for goods (works, services) by taxpayers who determine income and expenses on an accrual basis;

2) in the form of property, property rights that are received in the form of a pledge or deposit as security for obligations;

3) in the form of property, property rights or non-property rights having monetary value, which are received in the form of contributions (contributions) to the authorized (share) capital (fund) of the organization (including income in the form of excess of the placement price of shares (shares) over their nominal value (initial size);

4) in the form of property, property rights that are received within the limits of the contribution (contribution) by a participant in a business company or partnership (his successor or heir) upon exit (disposal) from the business company or partnership or upon distribution of the property of a liquidated business company or partnership between its participants ;

5) in the form of property, property rights and (or) non-property rights with a monetary value, which are received within the limits of the contribution by a participant in a simple partnership agreement (joint activity agreement) or his legal successor in the event of the allocation of his share from the property that is in common ownership of the participants agreement, or division of such property;

6) in the form of funds and other property that are received in the form of gratuitous assistance (assistance) in the manner established by the Federal Law “On gratuitous assistance (assistance) of the Russian Federation and amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of benefits on payments to state extra-budgetary funds in connection with the implementation of gratuitous assistance (assistance) to the Russian Federation";

7) in the form of fixed assets and intangible assets received free of charge in accordance with international treaties of the Russian Federation, as well as in accordance with the legislation of the Russian Federation by nuclear power plants to improve their safety, used for production purposes;

8) in the form of property received budgetary institutions by decision of executive authorities at all levels;

9) in the form of property (including money) received by a commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as for reimbursement of expenses incurred by the commission agent, agent and ( or) by another attorney for the principal, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements;

Tax rate is set at 24 percent. Wherein:

– the amount of tax calculated at a tax rate of 6.5 percent is credited to the federal budget;

– the amount of tax calculated at a tax rate of 17.5 percent is credited to the budgets of the constituent entities of the Russian Federation.

The tax rate of the tax subject to credit to the budgets of the constituent entities of the Russian Federation, by the laws of the constituent entities of the Russian Federation, can be lowered for certain categories of taxpayers. In this case, the specified tax rate cannot be lower than 13.5 percent.

Tax period For tax purposes, the calendar year is recognized.

Tax reporting periods are the first quarter, six months and nine months of the calendar year.

Reporting periods for taxpayers who calculate monthly advance payments based on actual profit received are one month, two months, three months, and so on until the end of the calendar year.

Monthly advance payments due during the reporting period are paid no later than the 28th day of each month of that reporting period.

Taxpayers who calculate monthly advance payments based on actually received profits pay advance payments no later than the 28th day of the month following the month on the basis of which the tax is calculated.

Taxpayers of the mineral extraction tax (Chapter 26 of the Tax Code of the Russian Federation) are organizations and individual entrepreneurs recognized as users of subsoil in accordance with the legislation of the Russian Federation.

Taxpayers are subject to registration as a taxpayer of mineral extraction tax (hereinafter in this chapter - tax) at the location of the subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation, within 30 days from the date of state registration of the license (permit) for use of a subsoil plot. In this case, for the purposes of this chapter, the location of the subsoil plot provided to the taxpayer for use is recognized as the territory of the subject (subjects) of the Russian Federation on which the subsoil plot is located.

The objects of taxation of the mineral extraction tax are:

1) minerals extracted from the subsoil on the territory of the Russian Federation on a subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation;

2) minerals extracted from waste (losses) of mining production, if such extraction is subject to separate licensing in accordance with the legislation of the Russian Federation on subsoil resources;

3) minerals extracted from the subsoil outside the territory of the Russian Federation, if this extraction is carried out in territories under the jurisdiction of the Russian Federation (as well as leased from foreign states or used on the basis of an international treaty) on a subsoil plot provided to the taxpayer for use.

Products are recognized as minerals mining industry and quarrying, contained in mineral raw materials (rock, liquid and other mixture) actually mined (extracted) from the subsoil (waste, losses), the first in quality corresponding state standard Russian Federation, industry standard, regional standard, international standard, and in the absence of specified standards for a particular extracted mineral - to the standard (technical conditions) of the organization (enterprise).

The types of mined minerals include: anthracite, hard coal, brown coal and oil shale; peat; hydrocarbon raw materials, etc.

The following are not recognized as objects of taxation:

1) common minerals and groundwater not listed on the state balance sheet of mineral reserves, extracted by an individual entrepreneur and used directly by him for personal consumption;

2) mined (collected) mineralogical, paleontological and other geological collection materials;

3) minerals extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects that have scientific, cultural, aesthetic, sanitary, health or other public significance;

4) minerals extracted from the mine’s own dumps or waste (losses) and related processing industries, if, when extracted from the subsoil, they were subject to taxation in the generally established manner;

5) drainage groundwater not taken into account on the state balance sheet of mineral reserves extracted during the development of mineral deposits or during the construction and operation of underground structures.

The tax base is determined by the taxpayer independently in relation to each extracted mineral resource (including useful components extracted from the subsoil along the way during the extraction of the main mineral resource).

The tax base is defined as the cost of extracted mineral resources, with the exception of associated gas and natural combustible gas from all types of hydrocarbon deposits. The cost of extracted minerals is determined in accordance with Art. 340 Tax Code of the Russian Federation.

The tax base for the extraction of associated gas and natural combustible gas from all types of hydrocarbon deposits is determined as the amount of minerals extracted in physical terms.

The tax period is a calendar month.

The amount of tax on extracted mineral resources, unless otherwise provided by this article, is calculated as a percentage of the tax base corresponding to the tax rate.

The amount of tax on associated gas and combustible natural gas from all types of hydrocarbon deposits is calculated as the product of the corresponding tax rate and the size of the tax base.

The amount of tax payable at the end of the tax period is paid no later than the 25th day of the month following the expired tax period.

Tax payers in accordance with this Law are individuals who accept property that becomes their property by inheritance or gift.

Objects of taxation in accordance with this Law are residential buildings, apartments, dachas, garden houses in gardening partnerships, cars, motorcycles, motor boats, boats, yachts, other vehicles, antiques and art, jewelry, household products from precious metals and precious stones and scrap of such products, savings in housing construction, garage construction and dacha construction cooperatives, amounts deposited in banks and other credit institutions, funds in registered privatization accounts of individuals, the value of property and land shares ( shares), currency values And securities in their value terms.

The tax is collected subject to issuance by notaries, officials, authorized to perform notarial acts, certificates of inheritance rights or certification of gift agreements in cases where the total value of the property transferred into the ownership of an individual on the day of opening the inheritance or certification of the gift agreement exceeds, respectively, 850-fold and 80-fold the minimum monthly amount established by law wages.

The assessment of a residential building (apartment), dacha and garden house that becomes the property of an individual through inheritance or donation is carried out by the authorities utilities or insurance organizations.

Notaries, as well as officials authorized to perform notarial acts, are required to send, within 15 days (from the date of issuance of the certificate or certification of the agreement), to the tax authority at their location a certificate of the value of the property becoming the property of citizens, necessary for calculating the tax on property transferred by inheritance or gift.

The amount of property tax that becomes the property of individuals through inheritance in cases where this property includes residential buildings (apartments), dachas and garden houses in garden partnerships is reduced by the amount of property taxes for individuals payable by these individuals for these objects until the end of the year of opening of the inheritance.

Individuals residing in the Russian Federation pay tax no later than three months from the date of delivery of the payment notice to them. If necessary, tax authorities may provide payers, upon their written application, with an installment plan or deferment of tax payment, but not more than for two years, with the payment of interest in the amount of 0.5 of the tax rate. time deposits, operating in Savings bank RF.

Individuals living outside the Russian Federation are required to pay tax before receiving a document certifying ownership of the property. Issuing such a document to them without presenting a tax payment receipt is not permitted.

Inherited property and property transferred by way of gift can be sold, donated, or exchanged by the owner only after he has paid the tax, which is confirmed by a certificate from the tax authority.

The use of water resources is regulated by the Water Code of the Russian Federation. As with the exploitation of any other natural resource, the use of surface and groundwater reserves located in water bodies is subject to certain payments.

According to the Water Code of the Russian Federation, the system of payments for use water bodies includes:

1) payments regulated by legislation on fees for the use of water bodies;

2) payments regulated by the legislation on payment for land.

The first group of payments includes fees for the use of water bodies (water tax) and fees allocated for the restoration and protection of water bodies (they were not collected independently, but were sent as part of the fee for the use of water bodies to the federal and regional funds for the restoration and protection of water bodies) .

The second group of payments consists of payments for water withdrawal from water bodies for irrigation of reclaimed lands and payments for separate water bodies.

Taxpayers(Article 333.8 of the Tax Code of the Russian Federation) water tax recognizes organizations and individuals engaged in special and (or) special water use in accordance with the legislation of the Russian Federation.

Objects taxation, the following types of use of water bodies are recognized as water tax:

1) water intake from water bodies;

2) use of the water area of ​​water bodies, with the exception of timber rafting in rafts and bags;

3) use of water bodies without water intake for hydropower purposes;

4) use of water bodies for the purpose of timber rafting in rafts and bags.

Three types of water use are defined that are not recognized as an object of taxation:

– water intake from water bodies for sanitary, environmental and shipping releases;

– use of the water area of ​​water bodies for state monitoring of water bodies and other natural resources, as well as geodetic, topographical, hydrographic and survey work;

– use of water bodies for dredging and other work related to the operation of navigable waterways and hydraulic structures.

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

If different tax rates are established for a water body, the tax base is determined by the taxpayer in relation to each tax rate.

The following are not recognized as objects of taxation:

1) withdrawal from underground water bodies of water containing minerals and (or) natural medicinal resources, as well as thermal waters;

2) water intake from water bodies to ensure fire safety, as well as to eliminate natural disasters and the consequences of accidents;

3) water intake from water bodies for sanitary, environmental and shipping releases;

4) intake of water from water bodies by sea vessels, inland and mixed (river-sea) vessels to ensure the operation of technological equipment;

5) abstraction of water from water bodies and use of the water area of ​​water bodies for fish farming and reproduction of aquatic biological resources;

6) use of the water area of ​​water bodies for navigation on ships, including small boats, as well as for one-time landings (take-offs) of aircraft;

7) use of the water area of ​​water bodies for the placement and parking of swimming equipment, placement of communications, buildings, structures, installations and equipment for carrying out activities related to the protection of waters and aquatic biological resources, protection environment from the harmful effects of water, as well as the implementation of such activities on water bodies;

8) use of the water area of ​​water bodies for state monitoring of water bodies and other natural resources, as well as geodetic, topographical, hydrographic and search and survey work;

9) use of the water area of ​​water bodies for the placement and construction of hydraulic structures for hydropower, reclamation, fishery, water transport, water supply and sewerage purposes;

10) use of water areas for organized recreation by organizations intended exclusively for the maintenance and service of disabled people, veterans and children;

11) use of water bodies for dredging and other work related to the operation of navigable waterways and hydraulic structures;

12) special use of water bodies to meet the needs of national defense and state security;

13) abstraction of water from water bodies for irrigation of agricultural lands (including meadows and pastures), watering of horticultural, gardening, summer cottage land plots, land plots of citizens’ personal subsidiary plots, for watering and servicing livestock and poultry, which are owned by agricultural organizations and citizens;

14) withdrawal of mine and collector-drainage waters from underground water bodies;

15) use of water bodies for fishing and hunting.

Tax period quarter is recognized.

The taxpayer calculates the tax amount independently.

The amount of tax at the end of each tax period is calculated as the product of the tax base and the corresponding tax rate.

The total tax amount is the amount obtained by adding the tax amounts for all types of water use.

The total amount of tax is paid at the location of the taxable object.

The tax must be paid no later than the 20th day of the month following the expired tax period.

Payers fee for the use of objects of the animal world (Article 333.1 of the Tax Code of the Russian Federation), with the exception of objects of the animal world related to objects of aquatic biological resources, organizations and individuals, including individual entrepreneurs, who receive a license (permit) to use the objects in the prescribed manner are recognized fauna on the territory of the Russian Federation.

Payers of the fee for the use of objects of aquatic biological resources are organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, a license (permit) for the use of objects of aquatic biological resources in internal waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents seas and in the area of ​​the Spitsbergen archipelago.

Objects taxes are recognized:

– objects of the animal world, the removal of which from their habitat is carried out on the basis of a license (permit) for the use of objects of the animal world, issued in accordance with the legislation of the Russian Federation;

– objects of aquatic biological resources, the removal of which from their habitat is carried out on the basis of a license (permit) for the use of objects of aquatic biological resources, issued in accordance with the legislation of the Russian Federation.

Objects of fauna and objects of aquatic biological resources, the use of which is carried out to meet personal needs by representatives of indigenous peoples of the North, Siberia and the Far East of the Russian Federation (according to the list approved by the Government of the Russian Federation) and persons not belonging to indigenous peoples, are not recognized as objects of taxation. but permanently residing in the places of their traditional residence and traditional economic activity, for whom hunting and fishing are the basis of their existence. This right applies only to the quantity (volume) of objects of animal life and objects of aquatic biological resources obtained to satisfy personal needs in the places of traditional residence and traditional economic activity of this category of payers. Limits on the use of wildlife and limits and quotas for catching (harvesting) objects of aquatic biological resources to meet personal needs are established by the executive authorities of the constituent entities of the Russian Federation in agreement with the authorized federal executive authorities.

The amount of the fee for the use of objects of the animal world is determined in relation to each object of the animal world as the product of the corresponding number of objects of the animal world and the fee rate established for the corresponding object of the animal world.

The amount of the fee for the use of objects of aquatic biological resources is determined in relation to each object of aquatic biological resources as the product of the corresponding number of objects of aquatic biological resources and the fee rate established for the corresponding object of aquatic biological resources.

Payment of fees is made:

payers - individuals, with the exception of individual entrepreneurs - at the location of the body that issued the license (permit);

payers - organizations and individual entrepreneurs - at their place of registration.

Amounts of fees for the use of objects of aquatic biological resources are credited to the accounts of the authorities Federal Treasury for their subsequent distribution in accordance with the budget legislation of the Russian Federation.

Government duty– a fee collected from persons when they apply to state bodies, local government bodies, other bodies and (or) officials who are authorized in accordance with legislative acts of the Russian Federation, legislative acts of constituent entities of the Russian Federation and regulatory legal acts of local self-government bodies, for the performance of legally significant actions in relation to these persons, provided for by this chapter, with the exception of actions performed by consular offices of the Russian Federation.

Payers state duty is recognized:

1) organizations;

2) individuals.

The specified persons are recognized as payers if they:

1) apply for the performance of legally significant actions provided for in this chapter;

2) act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by magistrates, and if the court decision is not made in their favor and the plaintiff is exempt from paying state fees.

The state duty rates are determined in Articles 333.19 (when applying to courts of general jurisdiction), 333.21 (when applying to arbitration courts), 333.23 (when applying to the Constitutional Court), 333.24 (when applying to a notary) and 333.33 of the Tax Code of the Russian Federation (for state registration of companies and registration of other legal actions).

The following duty is transferred to the federal budget at the location of the bank that accepted the payment:

– in cases of arbitration courts;

– on cases of the Constitutional Court of the Russian Federation;

– on cases of the Supreme Court of the Russian Federation;

- behind state registration companies and amendments to their constituent documents.

In other cases, the duty is credited to income local budget at the location of the bank that accepted the payment.

The fee can be paid in cash (for example, to a public notary) or through a bank.

When paying a duty, a taxpayer has the right to a deferment or installment plan for its payment. To do this, you must attach a petition to the statement of claim.

The maximum period of deferment or installment plan is 6 months.

To confirm that the taxpayer really cannot pay the state duty, it is necessary to file a lawsuit:

– certificate from tax office about open to you bank accounts. The inspection will provide it upon your application;

– Bank statements on these accounts.

Fee for litigation, as well as for state registration of companies (changes in constituent documents) are paid before filing an application, complaint, petition, etc. You must submit to the court payment order or a duty payment receipt with a genuine bank stamp.

Paid state duty returnable partially or completely in the case of:

1) payment of state duty in a larger amount than provided for by the Tax Code of the Russian Federation;

2) return of an application, complaint or other appeal or refusal to accept them by the courts or refusal to perform notarial acts by authorized bodies and (or) officials. If the state duty is not returned, its amount is counted towards the payment of the state duty when the claim is re-filed, unless the three-year period has expired from the date of the previous decision and the repeated claim is accompanied by original document on payment of state duty;

3) termination of proceedings in the case or leaving the application without consideration by a court of general jurisdiction or an arbitration court.

Taxes - These are mandatory, individual gratuitous payments levied on organizations and individuals. persons in the form of alienation of funds belonging to them by right of ownership, economic management or operational management, for the purpose of financial support for the activities of the state and (or) municipalities (Article 8 of the Tax Code of the Russian Federation).

Under collection refers to a mandatory contribution levied on organizations and individuals. persons, the payment of which is one of the conditions for the commission in the interests of fee payers government agencies, local government bodies, other authorized bodies and officials of legally significant actions, including the granting of certain rights or the issuance of permits (licenses) (Article 8 of the Tax Code of the Russian Federation).

The Constitution of the Russian Federation and the Tax Code of the Russian Federation establish certain tax principles:

1) universality (everyone is obliged to pay legally established taxes and fees - Article 57 of the Constitution of the Russian Federation);

2) the supremacy of representative power - in their establishment (Articles 57, 71, 76, 105, 106 of the Constitution of the Russian Federation);

3) direct effect in time of laws establishing new taxes or worsening the situation of taxpayers (Article 57 of the Constitution of the Russian Federation, Article 5 of the Tax Code of the Russian Federation);

4) one-time taxation - the same object cannot be subject to taxes of the same type (level) twice during one taxation period;

5) the order of collection of taxes from one source (in order to reduce the tax burden);

6) temporary limitation of tax claims;

7) certainty of taxation - in order to determine the obligations of the taxpayer, legislative acts establish and determine the subject of the tax, the object and source of the tax, the unit of taxation, the tax rate, the deadlines for paying the tax, the budget or extra-budgetary fund into which the tax is credited;

8) priority of international tax norms and rules ratified by the Russian Federation in case of discrepancies with national law (Article 15 of the Constitution of the Russian Federation, Article 7 of the Tax Code of the Russian Federation).

The essence and role of taxes manifest themselves in their functions:

fiscal- providing the state with financial resources;

regulating- impact on social relations in the state, primarily on production processes. The relationship between these functions when collecting taxes varies depending on the type of tax.

Tax Code of the Russian Federation all taxes are subdivided on the: federal taxes, taxes of constituent entities of the Russian Federation (regional), local taxes.

Feature federal taxes is that they are established only by federal laws and are required to be collected throughout the country. Federal taxes in the Russian Federation include:

VAT (Article 143-178 of the Tax Code of the Russian Federation);

Excise taxes (Article 179-206 of the Tax Code of the Russian Federation);

Personal income tax (Article 207-233 of the Tax Code of the Russian Federation);

Unified Social Tax (Article 234-245 of the Tax Code of the Russian Federation);

Corporate income tax (Article 246-333 of the Tax Code of the Russian Federation);

Fee for the use of fauna and aquatic biological resources (Article 333 1 -333 7 of the Tax Code of the Russian Federation);

Water tax (Article 333 8 -333 15 of the Tax Code of the Russian Federation);

State duty (Article 333 16 -333 42 of the Tax Code of the Russian Federation);

Mineral extraction tax (Article 334-346 of the Tax Code of the Russian Federation).

Regional taxes include payments established by the Tax Code of the Russian Federation, the collection of which is mandatory on the territory of all constituent entities of the Russian Federation. The specific procedure for collecting these taxes on the territory of different subjects may differ, since representative authorities independently determine the tax rate, the procedure for its payment, and tax benefits. TO regional taxes in the Russian Federation include:

Property tax (Article 378-386 1 of the Tax Code of the Russian Federation);

Tax on gambling business (Article 364-371 of the Tax Code of the Russian Federation);

Transport tax (Article 356-363 1 of the Tax Code of the Russian Federation).

Local taxes - These are taxes that are established and put into effect in accordance with the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government and are obligatory for payment on the territory of the relevant municipalities. Representative authorities independently determine the tax rate, the procedure for its payment, tax benefits. Local taxes include: land tax and personal property tax. persons

Depending on payers taxes can be divided into taxes:

from individuals;

from legal entities and their branches, divisions that have a separate balance sheet and account;

mixed composition, i.e. levied on both individuals and legal entities.

Depending on whether the legal payer is also the actual payer, taxes are divided into: direct and indirect.

Tax- this is a mandatory, individually gratuitous payment collected in the form of alienation of funds belonging to organizations or individuals under the right of ownership, economic management or operational management, for the purpose of financial support for the activities of the state and municipalities.

Collection- this is a mandatory contribution, the payment of which is one of the conditions for the performance of legally significant actions in relation to fee payers by state bodies, local government bodies, other authorized bodies and officials, including the granting of certain rights or the issuance of permits (licenses).

Taxes and fees are levied on both organizations and individuals. Participants in relations regulated tax legislation, are organizations and individuals performing the functions of taxpayers (payers of fees) or tax agents, tax and customs authorities.

Federal taxes and fees are taxes and fees established Tax Code(Article 13) and mandatory for payment throughout the Russian Federation.

Federal taxes include: value added tax - VAT; excise taxes; personal income tax - personal income tax; corporate income tax; mineral extraction 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 taxes that are established by the Tax Code (Article 14) and the laws of the constituent entities of the Russian Federation and are obligatory for payment in the territories of the relevant constituent entities. Regional taxes are introduced and cease to operate in the territories of the constituent entities of the Russian Federation in accordance with the Tax Code and the laws of the specified constituent entities of the Russian Federation.

When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation determine the following elements of taxation: tax rates, procedure and deadlines for paying taxes; Tax benefits, grounds and procedures for their application may also be established. Other elements of taxation for regional taxes and taxpayers are determined by the Tax Code.

Regional taxes include: corporate property tax; gambling tax; transport tax .

Local taxes are taxes established by the Tax Code (Article 15) and regulatory legal acts of representative bodies of municipalities. Local taxes are required to be paid in the territories of the relevant municipalities. Local taxes are introduced and cease to operate in the territories of municipalities in accordance with the Tax Code and regulatory legal acts of representative bodies of municipalities.

When establishing local taxes, the representative bodies of municipalities determine tax rates, the procedure and deadlines for paying taxes, as well as tax benefits, the grounds and procedure for their application. Other elements of taxation according to local taxes and taxpayers are determined by the Tax Code of the Russian Federation.

Local taxes include: land tax; personal property tax.

To special tax regimes relate:

unified agricultural tax - Unified Agricultural Tax- taxation system for agricultural producers;

n simplified taxation system - simplified tax system;

taxation system in the form of a single tax on imputed income for certain types of activities - UTII;

taxation system for the implementation of production sharing agreements.

IN Russian Federation are established the following taxes and fees: federal, constituent entities of the Russian Federation (regional) and local. Federal taxes and fees are those established by the Tax Code and obligatory for payment throughout the Russian Federation. Regional and local are taxes and fees established by the Tax Code and, accordingly, the laws of the constituent entities of the Russian Federation, as well as regulatory legal acts of representative bodies of local self-government. Regional taxes are required to be paid in the territories of the relevant constituent entities of the Russian Federation, and local taxes are required to be paid in the territories of the corresponding municipalities. When establishing each regional and local tax, tax rates are determined (within the limits established by the Tax Code), the procedure and deadlines for paying the tax, and reporting forms for this tax. Legislative (representative) bodies of constituent entities of the Russian Federation and local self-government may also provide for tax benefits and grounds for their use by the taxpayer. Other elements of taxation are established by the Tax Code.

Scheme 13.3 An approximate algorithm for implementing tax legal relations

Taxes and fees are distributed by budget level as follows:

I. FEDERAL TAXES AND FEES:

1) value added tax;

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

3) tax on profit (income) of organizations;

4) tax on capital income;

5) income tax from individuals;

6) contributions to state social extra-budgetary funds;

7) state duty;

8) customs duties and customs fees;

9) tax on subsoil use;

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

11) tax on additional income from hydrocarbon production;

12) fee for the right to use fauna and aquatic biological resources;

13) forest tax;

14) water tax;

15) environmental tax;

16) federal licensing fees.

II. REGIONAL TAXES AND FEES:

1) tax on property of organizations;

2) real estate tax (with the introduction of this tax, the tax on property of organizations, the tax on property of individuals and land tax);

3) road tax;

4) transport tax;

5) sales tax;

6) gambling tax;

7) regional license fees.

III. LOCAL TAXES AND FEES:

1) land tax;

2) property tax for individuals;

4) inheritance or gift tax;

5) local license fees.

It should be noted that taxes for the use of natural resources are considered federal (tax on subsoil use, forestry and water taxes), and to the number of locals (land tax). Property taxes are also distributed by level: the property tax of organizations is classified as regional taxes, and the property tax of individuals is classified as local. Apparently, when distributing taxes among budget levels, the legislator proceeded from the possibility of ensuring budget financing and tax collection. It is obvious, for example, that land tax and property tax on individuals will be to a greater extent collected when they relate to local taxes, since in this case the most complete accounting of taxable objects is ensured, tax collection costs are reduced and the interest of local governments in collecting taxes increases.

It should be noted that the Tax Code (Articles 14, 15) gives rise to the possibility of contradictions between regional and local interests: in the event of the introduction of a regional tax on real estate in the region, local taxes on the property of individuals and land tax, which are the main sources of revenue, will cease to local budgets.

General terms establishment of taxes and fees. Tax as a complex economic and legal phenomenon includes a set of certain interacting components (elements), each of which has an independent legal significance. The Tax Code has introduced a rule according to which the tax is considered established only when the relevant legislation taxpayers identified and all of the following essential elements of taxation: object of taxation, tax base, tax period, tax rate, tax calculation procedure, tax payment procedure and terms. As long as at least one of these elements remains undefined, the tax cannot be considered established and cannot be levied. When establishing fees, their payers and elements of taxation are determined in relation to specific fees. In necessary cases, when establishing a tax, the act of legislation on taxes and fees may also provide tax benefits and the reasons for their use by the taxpayer.

Special tax regime a special procedure for the calculation and payment of taxes and fees for a certain period of time is recognized, applied in cases and in the manner established by the Tax Code and federal laws adopted in accordance with it. Special tax regimes include: a simplified taxation system for small businesses, a taxation system in free economic zones, a taxation system in closed administrative-territorial entities, a taxation system for the implementation of concession agreements and production sharing agreements.

Taxpayers and fee payers organizations and individuals are recognized who, in accordance with the Tax Code, are obliged to pay taxes and (or) fees.

Objects of taxation may be transactions for the sale of goods (work, services), property, profit, income, cost of goods sold (work performed, services rendered) or another object that has a cost, quantitative or physical characteristic, the presence of which the taxpayer has legislation on taxes and fees relates to the occurrence of the obligation to pay tax. Each tax has an independent object of taxation, determined in accordance with part two of the Tax Code.

The tax base represents cost, physical or other characteristics of the taxable object.Tax rate- This the amount of tax charges per unit of measurement of the tax base. The tax base and the procedure for its determination, as well as tax rates for federal taxes are established by the Tax Code. In a number of cases (specified in the Tax Code), federal tax rates may be established by the Government of the Russian Federation in the manner and within the limits determined by the code.

The tax base and the procedure for determining it for regional and local taxes are established by the Tax Code, and tax rates for regional and local taxes are established, respectively, by the laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local self-government within the limits established by the code.

The tax base at the end of each tax period is calculated:

Organizations - on the basis of data from accounting registers and (or) on the basis of other documented data on objects subject to taxation or related to taxation;

Individual entrepreneurs- based on accounting data for income and expenses and business transactions;

Other taxpayers - individuals - based on data received from organizations on taxable income, as well as data own accounting such income, carried out in arbitrary forms.

Installed for organizations special rule to make corrections to the tax base. Thus, if errors (distortions) are detected in the calculation of the tax base relating to previous periods, all corrections relate only to the period of the error and do not relate to the tax base of the current period.

Under tax period is understood a calendar year or other period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. A tax period may consist of one or more reporting periods, based on the results of which they are paid advance payments. The tax period of organizations that exist for less than a full calendar year (created, reorganized or liquidated during the year), as well as the tax period for property tax when it is owned by the taxpayer for less than a year, are determined according to the rules discussed in table 13.2.

Tax calculation procedure. The taxpayer independently calculates the amount of tax payable for the tax period, based on the tax base, tax rate and tax benefits. However, the responsibility for calculating the amount of tax in cases provided for by the legislation of the Russian Federation on taxes and fees may be assigned to the tax authority or tax agent. In these cases, the taxpayer is sent a tax notice, which indicates the amount of tax, calculation of the tax base and the deadline for paying the tax.

Table 13.2. Rules for determining the tax period

(Article 55 of the Tax Code of the Russian Federation)

Benefits on taxes and fees are recognizedprovided separate categories taxpayers and payers of fees provided for by the legislation on taxes and fees compared to other taxpayers or payers of fees, including the opportunity not to pay a tax or fee or to pay them in a smaller amount.

Deadlines for paying taxes and fees are established in relation to each tax and fee and are determined by a calendar date or the expiration of a period of time calculated in years, quarters, months, weeks and days, as well as an indication of an event that must occur or occur, or an action that must be performed. In cases where the tax base is calculated by the tax authority, the obligation to pay tax arises no earlier than the date of receipt of the tax notice.

Paying tax made by a one-time payment in cash or non-cash form the entire amount of tax or in another manner provided for by the Tax Code and other acts of legislation on taxes and fees. For each tax, a specific procedure for its payment is established: for federal taxes - by the Tax Code; for regional taxes - by the laws of the constituent entities of the Russian Federation; for local taxes - by regulatory legal acts of local governments.

General requirement legislation is self-payment of tax by the taxpayer. However, current legislation provides for the possibility of paying tax by withholding it tax agent at the source of payment, as well as through the use of tax representation.