Tax is obligatory contribution payer in budget and extrabudgetary funds in certain amounts of size and in deadlines. He expresses monetary relations, developing from the state with legal entities and individuals due to redistribution national income and mobilization of financial resources in state budget and extrabudgetary funds. Contributions carry out the main participants in the production of gross domestic product:
O workers, creating material and intangible benefits and receiving certain income;
O Economic entities, capital owners.
Due to tax contributions, the financial resources of the state accumulated in its budget and extrabudgetary funds. The economic content of taxes is thus expressed, thus, the relationship between economic entities and citizens, on the one hand, and the state on the other, on the formation of public finances.
But taxes are not only economic categoryBut also at the same time financial category. As a financial category, taxes express the general properties inherent in all financial relations, and their own distinctive features and features, their own form of movement, that is, functions that allocate them from the entire totality of financial relations. Tax functions reveal their socio-economic essence, internal content. What exactly is the role of taxes from the population in market economyWhat functions do they perform in the economic mechanism? There are several points of view on this problem, but I would allocate three taxes:
O distribution;
O fiscal;
O control.
Moreover, the distribution function can be crushed to regulating and stimulating, etc.
The most consistently implemented function is fiscal. The fiscal function is the main characteristic of all states. With its help formed state cash funds, that is, material conditions for the functioning of the state.
Through a fiscal (budget) function, a part of the income of citizens takes place for the maintenance of the state apparatus, the defense of the country and the part of the non-productive sphere, which does not have its own sources of income (many institutions of culture - library, archives, etc.), or they are not enough to ensure due level development - fundamental science, theaters, museums and many educational establishments etc. It is this feature that provides a real possibility of redistributing a part of the value of national income in favor of the least secured social sections of society.
The value of the fiscal function with increasing economic level of development of society increases. The twentieth century is characterized by a huge increase in state income from tax charges, which is associated with the expansion of its functions and a certain policy of social groups in power. The state is increasing financial means Conducts economic and social events on the management office.
Another function of population tax as an economic category is that the possibility of quantifying tax revenues and their comparison with the needs of the state in financial resources appears. Due to the control function, the effectiveness of each tax channel and the tax "press" as a whole is estimated, the need to make changes to the tax system and budget Policy. The test function of the tax and financial relations is manifested only in the conditions of the distribution function.
Initially, the distribution function of taxes wore a purely fiscal character: fill the state treasury to contain an army, managerial apparatus, social sphere. But since the state considered it necessary to actively participate in the organization of economic life in the country, he had regulatory functions that were carried out through the tax mechanism. In the tax regulation of income of the population, stimulating and deterrent (deestimulating) subfunctions appeared. But most taxes charged now in Russian FederationThere are only a fiscal destination, and only some is viewed by an adjusting function.
The regulatory function means that taxes as an active participant in redistribution processes have a serious impact on reproduction, stimulating or holding back its pace, strengthening or relaxing capital accumulation, expanding or reducing solvent supply of the population. This function is inseparable from fiscal and is with it in close relationship. The expansion of the tax method in mobilization for the national income state causes constant contact of taxes with the participants of the production process, which ensures that it ensures real opportunities to influence the economy of the country, at all stages of reproduction.
Stimulating tax subfunction is implemented through a system of benefits, exceptions, preferences lifted with the beneficiaries of the taxation object. It manifests itself in changing the object of taxation, reducing the taxable base, lowering the tax rate.
Dividing taxes charged with individuals
There are 3 tax groups in the tax system of Russia, depending on the body that charges tax and uses it:
1. Federal taxes.
2. Regional taxes.
3. Local taxes and fees.
I will allocate the main types of taxes from the population in Russia.
The main types of taxes paid by the population.
u State duty
u land tax
u Taxes on Property individuals
u tax on the purchase of foreign monetary signs
u tax from owners vehicle
u income tax with individuals
u Registration Collection with individuals - entrepreneurs
u Parking Parking Automotive
u fee for border design
u harvesting territories settlements
u. Insurance contributions in Pension Fund RF
u customs plastering
Income tax with individuals
General provisions
Income tax with individuals is the main tax that benefits individuals from almost all types of income received during the year.
The tax is paid within the time limits established by the legislation, a growing outcome from the beginning of the year with a testament for previously submitted amounts.
Tax C. wages Hold by employers. Citizens who had income during the year not only from the fulfillment of labor and equivalent responsibilities at the place of main work (services, studies) are obliged to submit to the tax authorities a revenue declaration.
If international treaties of the Russian Federation or former USSR Installed other rules of taxation some categories Citizens, the rules of the International Treaty apply.
Individual entrepreneurs who have passed on a simplified system of taxation, accounting and reporting, pay income tax in the form of paying the annual cost of a patent.
Payers
Citizens of the Russian Federation, foreign citizens, stateless persons:
· Located in the Russian Federation no less 183 days in the calendar year - on income from sources in the Russian Federation and beyond
· Located in the Russian Federation less 183 days in the calendar year - only on income from sources in the Russian Federation
Object of taxation
Cumulative taxable income received in the calendar year, both in cash and in kind, including in the form of material benefits.
The date of receipt of income is the date of payment of income (including advance), or transferring income or the date of transfer of income in kind.
Cumulative taxable income
Material Benefit
Upon receipt by the employee from the organization of an interest-free loan or loan under low percentage Cumulative taxable income includes material benefits in the form of savings percentage.
Benefit is the difference between the amount calculated on the basis of the 2/3 of the refinancing rate of the Central Bank of the Russian Federation for funds in rubles (or 10% per annum for funds in the service), and the amount of interest internally paid. Tax on material benefits is held by the organization.
Property sale
When selling a property belonging to the right of ownership of a citizen not registered as a tax payer, a cumulative taxable income may be reduced by an amount not exceeding 5000 times the size of the MOTT, when selling housing, cottages, garden houses, land plots, Land shares (shares), or a sum that does not exceed 1000 times the size of the MOTT - when selling other property. (At the request of the payer, this deduction can be replaced by deductible actually produced and documented expenses.)
Receiving income from sources outside the Russian Federation
Upon receipt of income from sources outside the Russian Federation, citizens who have a permanent residence in the Russian Federation, the amount of taxes paid outside the Russian Federation are taken to deduct, but no more than the amounts due under the legislation of the Russian Federation, i.e. with the use of the Russian income tax scale.
Incomes not subject to taxation
· Percentages and winnings on government securities and local governments
· Insurance payments (compensation) on mandatory insurance, under voluntary long-term contracts (for a period of at least five years) life insurance, property insurance and liability insurance due to the onset insurance case, in compensation for harm to life, health and medical expenses
· Interest and winnings on deposits in banks located on the territory of the Russian Federation, open:
q in rubles - if the percentage is paid within the refinancing rate established by the Central Bank of the Russian Federation
q B. foreign currency - if percentages are paid within 15% per annum
· Public benefits, pensions, student scholarships
Revenues taxable by solid rate
Interest and winnings on deposits in banks located on the territory of the Russian Federation, in the amount exceeding the refinancing rate established by the Central Bank of the Russian Federation, which operated during the existence of the contribution (15% per annum - on deposits in foreign currency), and some types of insurance payments are taxable separately From other types of income from the source of income at a rate of 15%.
The tax base
Standard deductions.
Standard deductions are made at the place of main work, and in the absence of such - any other source of income on the taxpayer's application, or the taxpayer itself at the end of the year.
Do not apply if there are 3- and 5-fold benefits and benefits within the income taxable at the minimum rate.
Pension deductions
The amounts held from the earnings of the employee and payable to the Pension Fund of the Russian Federation (1% of the income of the employee). Remove only the main source of income; The remaining sources hold contributions to the pension fund, but no deduction in the calculation of the income tax is not produced.
Delegations to the maintenance of children and dependents
Produced for each child or dependent
Produced the main source of income or the taxpayer itself at the end of the year.
Deduction for charitable goals
Amounts within the income transferred by the taxpayer to the charitable goals of enterprises, organizations and institutions of culture, education, health care and social securityPartially or fully funded from the budget.
Remove the main source of income or the taxpayer itself at the end of the year.
Delegations for developers
The amounts directed from the income of citizens - developers and buyers - for the acquisition or construction (completion) of residential buildings, apartments, cottages and garden houses in the Russian Federation, including amounts aimed at repaying bank loans and interest on them.
The deposit is subject to the amount within 5000 sizes of Mottos, taken into account in the three-year period, but not more than the amount of the aggregate annual income.
The deductions are made only by one object within 3 calendar years, starting from the year of submission of an application to the accounting department of the main source of income or to the tax authority.
Tax rates
Tax rates on cumulative income received in 1999
|
The size of the cumulative taxable income received in the calendar year |
Tax rate |
Tax rate to the budgets of the constituent entities of the Russian Federation |
Total tax |
|
Up to 30,000 rubles. |
|||
|
From 30 001 to |
2 700 p. + 12% |
3,600 p. + 15% With the amount exceeding 30 000 r. |
|
|
From 60 001 to |
6 300 r. + 17% |
8 100 r. + 20% With the amount exceeding 60 000 r. |
|
|
From 90 001 to |
3% |
11 400 p. + 22% |
14 100 p.+ 25% With the amount exceeding 90 000 r. |
|
From 150 001 rubles. and |
24 600 r. + 32% |
29 100 R.. + 35% With the amount exceeding 150,000 p. |
Tax rates on total income obtained in 2000
Responsibilities of employers and other tax retention organizations
The procedure for calculating and holding tax
When paying wages and other types of remuneration to employees, the tax is calculated and is held by the enterprise monthly with the sum of the total taxable income by a growing outcome with a test-held tax amount retained in previous months.
Tax deductions are made by the main source of income (at the main place of work) and can be made by another source of income only in the absence of the main place of work.
Taxes that are not retained or retained are not fully accumulated by the enterprise from individuals to full repayment Debt with respect for guarantees established by legislation (no more than 50% of monthly income).
When paying a citizen of income from the sale of property, the income tax is held by the organization - the source of income, if the income exceeds the non-taxable minimum (5000- or 1000 times the size of Mottos), and if a citizen did not report on the tax authority that it consists of tax accounting (received an identification number Taxpayer - INN) and will pay tax independently. Otherwise, the order paying income reports its amount to the tax authority at its location.
Enterprises are transferred to the budget amounts calculated and customized with tax individuals no later than the day of actual receipt at the Bank of cash on labor or no later than the day of transfer from accounts in the bank of wages on employee orders.
Enterprises that do not have accounts in a bank or paying salary from revenue from sales of products (works, services) list the amounts of taxes in banks no later than the day following the day of payment of salary.
If individuals received income from employers not for the execution of labor duties (for example, received vacationsPayments for disability or income received in the form of material and social benefits), calculated and deserved with such an income income tax should be listed no later than the fifth number of the month following the month in which the income was received or made indicated payments.
The transfer of tax for branches and other separate divisions that have no accounts in banks are made by the head organization to the regional budget at the location of the branch or division.
Reporting to tax authorities
Enterprises are required to submit to the Tax authority:
· Report on the final amounts of income and retained tax amounts, income paid to individuals not at the place of main work - quarterly, no later than the 1st month of the second month following the reporting quarter (after the year - no later than April 1, the next year for reporting)
· Report on income paid to individuals at the place of main work - every year, no later than April 1 next year
· Information about payments made by individuals on the execution of securities obligations (including bills), as well as on other purchase and sale transactions valuable papers
· Reports should be presented on magnetic carriers or using telecommunications (does not apply to enterprises with respect to 10 people, except banks, insurance organizations and professional participants in the securities market).
Organizations that are tax agentsThe responsibility provided for by part of the first Tax Code for Tax Agents is carried out.
Responsibility of citizens on the presentation of tax declarations and the payment of income tax
The tax returns must be individuals who received income from other organizations and individual entrepreneurs, except income at the main place of work (services, studies), if the total income in the past year exceeds the amount of income taxable at the minimum rate
The declaration is submitted to the tax authority no later than April 30, following the reporting. Individuals are entitled within a month after its submission to clarify the data claimed by them in the declaration.
The Declaration indicates every source of income payments and the amount of the accrued and paid tax (separately for income on the main work and from other sources).
Features of the establishment of foreign citizens and stateless persons
Foreign citizens and stateless persons permanently residing in the Russian Federation (more than 183 days in the calendar year)
Foreign citizens and stateless persons permanently residing in the Russian Federation (more than 183 days in the calendar year) pay income tax in Russia from their global income. Taxable income of these citizens is defined in the same way as the income of citizens of the Russian Federation, with the following features:
Includes income:
· Amounts of allowances paid in connection with accommodation in the Russian Federation
· Amount of compensation for children's training costs at school, meals, travel members of the female payer on vacation and similar purposes
· Employer's surcharge for each day of stay in the territory of the Russian Federation.
Excluded from income:
· Amounts contributed to public social insurance funds and pension provision
· Amount of compensation for hiring residential premises and on the maintenance of the car for service purposes
· Sums travel expensesassociated with movement through the territory of the Russian Federation and beyond the norms.
Revenue degrees
The income declaration is submitted to the tax authority at the place of implementation of activities (or accommodation) in the Russian Federation:
· On the estimated income in the calendar year - within a month from the date of arrival in the Russian Federation (with further stay in the Russian Federation in the next calendar year - until April 30 of the next year)
Upon termination during the calendar year of activity in the territory of the Russian Federation and leaving the limits of the Russian Federation, the declaration of income actually received during the period of stay should be represented no later than a month before departure.
The procedure for calculating and paying tax
Tax is calculated on the basis of income declarations tax authority. Advance payments are made until May 15, August 15, on November 15 equal shares of the amount calculated in the amount of 75% of tax liabilities (determined by the presented declaration).
The surcharge of recalculation for the reporting year is carried out within a month from the date of receipt of the payment notification directed by the tax authority.
Offset the amount of tax paid outside the Russian Federation
Taxes paid outside the Russian Federation are taken to test only within the limits established by the legislation of the Russian Federation, i.e. with the use of the Russian income tax scale.
Foreign citizens and stateless persons living in the Russian Federation less than 183 days in the calendar year
Foreign citizens and stateless persons who do not have a permanent residence in the Russian Federation, pay common order Income tax on income derived from sources in the Russian Federation for the performance of labor duties at the place of primary and not the main work.
From other income from sources in the Russian Federation, the tax is held at a rate of 20% at the source of payment, unless otherwise provided by international treaties of the Russian Federation, the former USSR or decisions made on the basis of the principle of reciprocity.
Double tax avoidance agreements
Challengement of income tax with foreign individuals and stateless persons can be discontinued or limited in accordance with the international treaties of the Russian Federation and the former USSR, when in the relevant foreign state the same measures are carried out in relation to citizens of the Russian Federation, which should be officially confirmed by the central tax authority of this foreign state. In the latter case, exemption from taxation is carried out on the basis of the instructions of the Ministry of Finance of the Russian Federation.
Property tax
Tax object
Residential buildings, apartments, cottages, garages, any other buildings (sheds, workshops, canopies), motorboats, helicopters, airplanes and other vehicles (except cars, motorcycles, etc.).
Calculus and payment procedure
The tax is paid once a year based on evaluation data Bureau technical inventory and relevant inspections. True tax calculated At the rate of 0.1 percent of the inventory value, and if such an assessment was not made, then from the cost determined when calculating the amount of compulsory state insurance. The payment is made in equal parts in two stages: until September 15 and until November 15.
Privileges
From property tax movable and immovable fully Released
· Citizens who have special merits to the state, disabled persons 1 and 2 groups, as well as persons affected by radiation accidents
· Heroes of the Soviet Union and the heroes of the Russian Federation, as well as persons awarded the Order of the Fame of Three degrees
· Disabled people of the first and second groups, disabled since childhood, from among both civilian and voltenonautic, who served or held full-time positions in military units, headquarters and institutions that make up the current army,
· Military personnel, as well as citizens dismissed with military service Upon reaching the maximum age, in military service, health state, or in connection with organizational and staff activities, having a total duration of military service 20 years and more.
· Members of the families of servicemen who have lost their breadwinner.
In addition to the categories of citizens in privacy for real estate tax use:
· All categories of pensioners, citizens dismissed from military service or encouraged by military fees who performed international duty in Afghanistan and other countries where fighting was conducted.
· Parents, spouses of military personnel and civil servants who died in the performance of official duties,
· Farmers of culture, art, folk masters - owners of buildings, premises, including housing, for the period of organizing workshops in them.
From payment vehicle tax Owners of motor boats with a motor capacity of no more than 10 horsepower is released.
Tax with vehicle owners
Subject of taxation
Taxes of this tax are owners of cars, motorcycles, buses and other self-propelled machines, trained in tires.
Calculus tax
Tax is calculated The taxpayer independently based on the engine power as a percentage of the minimum wage per unit of power (1 hp). Power, if it is not listed in the passport of the car, is calculated depending on the volume of the engine. The tax is paid Every year before the passage of the state technical inspection.
Privileges
Tax from vehicle owners do not pay disabled for specially equipped cars and motocoles.
Tax on donation
Tax object
Property, turning into order of inheritance or donation. When inheritance, the tax is paid from the property, the cost of which exceeds 850 Moton, and during the gift - if the property is more expensive than 80 mmot. The tax pays a citizen who receives inheritance or a gift.
Land tax
Tax object
Agricultural land, land plots provided to citizens to conduct personal subsidiary farms, including areas in horticultural cooperatives, land for the construction of housing, cottages, garage. Depending on the main purpose, land allocated to citizens is divided into agricultural and non-agricultural land.
Calculus and payment of tax
Land tax is charged on the basis of the area of \u200b\u200bthe site and approved rates land tax. Land tax per sites within rural settlements and beyond their features provided to citizens to conduct personal subsidiary farms, gardening, sealing, grazing, gardening is charged from the entire area of \u200b\u200bthe land plot at the average tax rates for the land of the agricultural significance of the administrative area. Tax rate Accepted by the local authority in the amount of from 0.1 to 2 percent of the cost. For land that is occupied by housing, the fee is calculated in the amount of 3 percent of the land tax rate, but not less than 60 rubles per square meter.
Tax is paid twice a year Equal shares - until September 15 and until November 15.
Privileges
From payment of land tax exempted
· Citizens involved in folk art crafts,
· Participants in the Great Patriotic War, as well as citizens who apply to benefits established for VOD participants.
· Disabled 1 and 2 groups,
· Citizens exposed to radiation,
· Servicemen and citizens dismissed to reaches the limit age in the service, health status or organizational and staff activities, if the total duration of their service is 20 years and more.
· Family members of military personnel, ATC, institutions of a criminal-correction system who lost the breadwinner in the performance of official duties,
· Heroes of the Soviet Union, the Heroes of the Russian Federation, Socialist Labor, the full Cavalers of the Order of Fame and Labor Fame, and for the "homeland in the Armed Forces of the USSR".
· Citizens, first organizing peasant (farmer) farms, for the first five years after the provision of land.
· Citizens who received violated land for agricultural (requiring recultivation) for the first 10 years of use.
Taxes are the main source of formation of the revenue part of the budget of the Russian Federation. Not the latter role in this is played by taxes from individuals. Individuals in the Russian Federation are subject to several types of taxes, including road tax, property tax, near indirect taxesincluded in the cost of the product purchased by an individual, but the main tax that all citizens pay is a tax on income from individuals. WYKROJNIK? W I MATRYC, WYKROJNIKI FORMY WTRYSKOWE KRAK? W.
The taxpayers are individuals who have reached majority, as well as minors - on certain types of income. Taxpayers are usually divided into residents and non-residents. The main criterion for determining the residency is the stay of an individual in the country more than 183 days a year. If an individual satisfies this requirement, it becomes tax Resident Russian Federation.
The meaning of the separation of taxpayers on residents and non-residents consists that residents carry full tax responsibility from income, i.e. are subject to income tax on all sources - both internal and external, and non-residents carry limited tax liability, i.e. Only income from sources located in a given country are subject to taxation.
All taxes paid by individuals in the Russian Federation can be classified according to financial and economic, administrative-legal and space-temporary features.
Currently, individuals are payers of the following taxes and fees:
) tax on income of individuals;
) National tax;
) transport tax;
) property tax;
) land tax;
) fees for the use of the objects of the animal world;
) Water tax.
Income tax of individuals
The income tax on the amount of revenues to the budgets of municipalities is 1 place and is the main population tax, the value added tax is 26.7%.
Figure 1 - Composition and share of taxes in the budget of the Chelyabinsk region in 2008
The main share of tax payments is provided by taxes on income of individuals, added value for goods implemented in the territory of the Russian Federation, and one social taxenrolled in the federal budget.
The fundamental document regulating the work on the taxation of income of individuals is the Tax Code of the Russian Federation and, in particular, chapter 23 of Part II Tax Codeintroduced into action from 01.01.2001 and individual articles of Part I code.
Revenue tax payers are:
Individuals having permanent residence in Russia. Residents include persons living in Russia a total of not less than 183 days in the calendar year.
Individuals who do not have permanent residence in the Russian Federation in case of income in Russia.
Foreign personal companies whose revenues are considered as the income of their owners. Owner personal company An individual is considered, in the property of which there is any economic unit, the incomes of which in the country of registration of the personal company are not subject to tax on corporate profits or other similar tax.
The age of an individual does not affect the recognition by the tax payer.
The object of taxation in individuals is the cumulative income received in the calendar year:
residents from sources in the Russian Federation and beyond;
non-residents from sources in the Russian Federation.
Restrained from the income of individuals taxes are transferred to the budget. Necesssed by the source of income tax, the tax amount is credited to them in the payment of upcoming payments or returned to a physical person on its application.
Tax obligations have long been steel an integral part modern man. Information, as is the taxation of individuals, tax types contains the Tax Code of the Russian Federation. Today we will more exccoably try to highlight the main taxes that are paid by citizens of Russia.
Taxes and fees from individuals
Important! It should be borne in mind that:
- Each case is unique and individual.
- Careful study of the issue does not always guarantee a positive outcome of the case. It depends on the set of factors.
To get the most detailed advice on your own question, you just need to choose any of the proposed options:
Russian legislation identified such types of taxes and fees from individuals:
- transport liability of individuals;
- income tax of individuals;
- property tax;
- land tax;
- state duty - the collection, the size of which varies depending on characteristic features provided public services.
Consider the types of taxes paid by individuals, more details.
Income taxes
9% for dividends received by residents of the Russian Federation
13% - generally accepted rate
35% - relative to deposit interest, winnings in gambling events
30% for the profits of foreigners not resident residents
15% for dividends received by foreigners
Persons, income (earnings) of which are subject to thirteen percent tax have the right to use that allow you to return the paid income.
- professional;
- standard;
- property;
- social.
The procedure for the implementation of the aforementioned rule, the features of application are governed by applicable law.
Transport tax
Includes transport tax for taxes charged from individuals annually.
- cars;
- buses;
- scooters;
- motorcycles;
- snowmobile;
- water, air transport;
- another self-propelled mechanism that has passed the State Registration.
The tax rate is calculated in rubles depends on the number of horsepower of the motor. Municipal bodies of federal subjects are entitled to set the tax on their own, but no more than tenfold size defined.
Property tax
A popular type of tax charged from individuals is the property tax. All Russians are paid, foreigners who have property owned. The final amount of the tax, categories of persons who are exempt from its payment is determined by the local government agencies of each federal subject.
- 0.1% to private residential buildings, houses-browse, garages, parking places, economic structures;
- 2% of objects with cadastral value of more than three hundred million rubles;
- 0.5% relative to other buildings.
In the absence of property price in the cadastral registry, inventory estimates are used to accrual the tax liability, which are multiplied by deflator coefficients. More detailed procedure as defined species tax plates Physly regulates Chronicles of the Russian Federation.
When taxpayers belong a part of the object (share in the dwelling), the tax is charged in proportion to their share. Property obligation For the heir, it is charged since the burden of his right to property, and not receiving paper confirming the right to receive heritage.
Land tax with individuals
- have smpasters in the property;
- enjoy the land on the right of life ownership;
- i plan on the plots the right to continuous use.
For small housemits tax obligations Installed in the amount of 0.3%. However, legislation provides for the establishment of other binding rates to categories of land plots, their area.
The obligation is paid for the previous year until December of the current year. Pay in the Russian Federation individuals taxes, types of land-related fees, according to tax notifications.
What income of individuals are subject to NDFL, and which no?
Types of income that are subject to NDFL
- from the sale of property, which was owned for less than 3 years;
- from renting property for rent;
- revenues received outside the Russian Federation;
- revenues from winnings;
- other income.
Types of income that NDFL are not subject
- revenues from the sale of property, which was owned for more than three years;
- inheritance revenues;
- revenues received under the contract of donation from a family member and (or) a close relative in accordance with the Family Code of the Russian Federation (from the spouse, parents and children, including adoptive parents and adopted, grandparents, grandmothers and grandchildren, full and non-fertile (having common father or mother) brothers and sisters);
- other income.
In the modern tax system of Russia, there are 3 groups of taxes from individuals, depending on the state body, which charges the tax on individuals and uses the means of this tax:
federal taxes;
regional taxes I.
local taxes and fees.
Accordingly, the taxation of individuals is regulated:
Tax Codes of the Russian Federation in part federal taxes and
regional tax laws in terms of regional and municipal taxes.
Tax Code of the Russian Federation
The basis russian legislationgoverning modern taxation of individuals and legal entities in the Russian Federation is the Tax Code of the Russian Federation. In this material we will only talk about the taxation of individuals.
The Tax Code of the Russian Federation establishes:
types of taxes that should pay individuals in the Russian Federation;
the founding of the emergence and procedure for the execution of duties on the payment of taxes and fees;
forms and methods of tax control;
responsibility for committing tax offenses;
the procedure for appealing acts of tax authorities (tax inspectorate) and actions of their officials.
The Tax Code of the Russian Federation is two parts:
the first part of the Tax Code Deals with establishment general principles taxation, including taxation of individuals;
second part of the Tax Code It has 4 partitions, including 18 chapters, divided into articles, regulating certain types of taxes.
During the time that has passed since the adoption of the second part of the Tax Code of the Russian Federation (about the history of taxes in the Russian Federation it will be discussed below) a lot of changes have been made to it. At the same time, articles of the second part of the Tax Code did not appear immediately, but consistently during 2001-2005.
IN modern Russia Taxes are the main source of formation of the revenue of the country's budget and regions. Taxes from individuals play a prominent role in the formation of the budget revenue.
Tax history and taxation of individuals in Russia
Taxes in Russia people pay time impertons. Taxes (grades, tithing) are mandatory fees charged strong from weak usually under the slogans of protection of weak. Protection can be physical and spiritual (church tithing), which was added at Prince Vladimir, the Red Sunshine (the Baptist of Russia) to Dani for the content of the prince and his squad.
The financial system of ancient Russia began to develop only by the end of the 9th century after the unification of the ancient Russian state. The main source of income by Prince Casna was tribute - essentially direct tax. Tribute was paid with fur or coins from the dwelling dwelling (with smoke).
Taxation system in Russia at Tatar-Mongols
Tatar-Mongols strongly enriched the tax system in Russia with a whole set of tools, which are still successfully applied to ensure tax collection:
the introduction of the so-called "population census";
introduced the concept of tax inspectors;
they carried out the delimitation of taxes on federal (which were sent to the capital of the Golden Horde, the city of Saray) and the locals who remained at the disposal of places tax collectors;
we introduced the concept of "collective responsibility", when for one sheltered could destroy the whole village.
Taxation system in Russia after liberation from Tatar-Mongol
After liberation from Tatar-Mongol, almost nothing has changed for the bulk of the population. All the same payments, the same order of payment, only now they were not sent in the Horde, but remained their princes.
During this period there were such taxes:
tax on the construction of urban fortifications,
tax on the construction of buildings, including temples and palaces for noble people,
tax on the improvement of urban areas and streets,
tax on the production of weapons - firearms and cold
purchase tax tax
tax on households and yard buildings,
tax on produced products and products,
Taxation system in Russia during the reform period of Peter 1
During the reign of Peter 1, the entire tax system of Russia was revised several times and changed:
the population once again rewrote;
taxes now obliged to pay pillow - with each male soul, starting with chest babies and ending with centenary old men. And so that the flow of taxes walks, regardless of the presence of this "soul" in place, in case the "soul herself will not be able to pay, a circular responsibility obliged to do this entire family in which this" soul "lived.
To replenish the state treasury, all new ways were invented, new taxes were introduced:
up to the tax on beard and mustache;
such fees were introduced as a pillow to submit, the stamp fee, the first collection from the cabrs, taxes from the boring courtyards, stoves, ships, watermelons, nuts, from church beliefs.
At the same time, Peter I was adopted a number of measures to ensure uniformity of tax burrs that were weakened for poor people.
Taxation system in Russia after the 1917 coup
In 1921, all taxes were canceled. As such tax system in classical form did not exist.
However, after the NEP period in the next few decades, taxation of taxes increased steadily, and always at the expense of people:
the tax was paid in peasants with each hear, cows, from each tree in the yard;
income taxes of workers, civil servants and collective farmers;
single agricultural tax;
tax on childlessness and some others.
Taxation system in Russia after the 1991 coup
The tax system that existed in the USSR once again was completely broken. Over the next years, the tax system in Russia changed more often than during the reign of Peter 1.
Start tax system The modern Russian Federation refers to 1991:
taxes at this time are collected mainly from organizations and entrepreneurs who officially allowed to be born;
In 1998, the Tax Code of the Russian Federation was adopted, but the first 2 years of the Tax Code practically did not work:
articles regulating taxes from individuals, it was not at all;
the only tax paid by the population is income, climbed by increasing, so-called. "Progressive" bet.
But by 2004, the system of taxation of individuals in Russia has already been less developed. In this material we will consider only the main taxes faced by the majority of the population of Russia. Various kinds of fees, excise state duties We will not concern.
Terminology of tax system:
taxpayers - from whom taxes are taken;
tax authorities (Tax Inspection) - Who Taxes are taken and
tax agents - The help of some taxes.
From point of view tax law Taxpayers can be:
tax residents or
non-residents.
Tax residents of the Russian Federation:
- individuals actually located in the territory of the Russian Federation at least 183 days a year.
Non-resident Are all other individuals.
Rights and obligations of taxpayers
What rights do taxpayers possess:
receive free information from tax authorities existing taxes and fees;
receive forms tax reporting and explanations about the procedure for filling them;
receive written explanations from the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees;
use tax breaks;
require compliance with tax secrecy.
Duties of taxpayers:
pay legally established taxes;
submit to the tax authority at the place of accounting in the established procedure tax declarations, if such a responsibility is provided for by law on taxes and fees;
during 4 years oldto ensure the safety of documents necessary for calculating and paying taxes, as well as documents confirming the income and paid (retained) taxes.
What taxes should pay individuals in the Russian Federation
In effect since 1992, the system of taxation of individuals in the Russian Federation for tax legislation of the Russian Federation includes:
In addition to these taxes, individuals must pay targeted and common taxes:
Income tax - Public income tax (NDFL)
Income tax is one of the main taxes in modern systems taxation of most states.
Tax on income of individuals (NDFL) - the only taxThrough which the tax inspectorate entrusted the calculation:
accounting companies in which taxpayers work or
directly to taxpayers,
therefore, here the tax declaration is obligatory.
If the income is only one place of work, then this declaration for the taxpayer is supplied by an accountant. And if not only one place of work, then it is necessary to file tax Declaration. And to pay independently income tax as much as the declaration will turn out.
The tax on income of individuals (NDFL) is regulated by chapter 23 of the Tax Code of the Russian Federation.
The object of taxation on personal income tax is the following types of income:
dividends and interest;
insurance payments;
revenues from real estate in the territory of the Russian Federation, securities and share of participation in the authorized capital of organizations;
remuneration for the performance of labor duties;
other revenues received by an individual from the activities carried out by him.
At the same time to the taxable income tax (NDFL) income includes:
both income received in cash and revenues obtained in kind;
individuals with permanent residence in the Russian Federation takes into account income from sources in the Russian Federation and beyond
and among individuals who do not have a permanent place of residence, only from sources of income in the Russian Federation.
The Tax Code provides for income tax (NDFL):
all incomes of the individual obtained both within the Russian Federation and beyond;
but upon receipt of income outside the Russian Federation, this received income will also be taxed on income in the country, its paying;
and then the income will be subjected to secondary taxation, already on the territory of the Russian Federation;
an exception is to receive income from the state with whom the Russian Federation concluded an international agreement on the avoidance of double taxation;
in the event of an agreement, the procedure for payment of tax is governed by such an agreement and, as a rule, an individual pays tax on the greatest rate One of the states.
Income tax rates:
35% - winnings and prizes,
30% - non-resident income tax,
9% in relation to income in the form of dividends from participation in organizations
13% for all other income.
Tax on property of individuals
The property tax of individuals - arises after the acquisition of any housing or a garden area with the attitudes. The basis for calculating this tax is the cost of ownership.
What percentage of this property will have to pay in the form of property tax - establishes the local administration:
most that can be - 2% of the value of the property,
but the tax fee is every year.
If the property recognized as the object of taxation is in general dolly ownership Several individuals, the taxpayer is considered to be each of them in proportion to its share in this property.
Property tax taxes Tax legislation divisions into two groups:
the first group - residential buildings, apartments, cottages and other buildings, premises and structures;
the second group is aircraft, helicopters, boats, yachts, boats, and other water and air facilities (except for junior boats).
From the payment of tax on property of individuals are exempt among other categories of citizens:
heroes of the Soviet Union and the heroes of the Russian Federation;
persons awarded the Order of Glory Three Degrees;
disabled I and II groups;
disabled since childhood;
participants in the Great Patriotic War, other combat operations on the protection of the USSR;
affecting the effects of radiation;
pensioners receiving pensions appointed in the manner prescribed by the Pension Legislation of the Russian Federation;
persons who performed international debt.
The procedure for payment of tax on property of individuals:
the calculation of the property tax on individuals is made by tax authorities;
persons who have the right to benefits independently represent required documents in tax inspection;
tax on buildings, premises and structures is calculated on the basis of data on their inventory value as of January 1 of each year;
according to new buildings, premises and facilities, the tax is paid since the beginning of the year following their erection or acquisition.
Property tax passing in inheritance and donation
This tax is valid tax legislation RF assigned to a group of federal taxes with enrollment in local budget. The Tax Code of the Russian Federation (Part 1) took this tax to a group of local taxes by changing its name to the "tax on inheritance or donation."
article 15 "Local taxes and fees" of the Tax Code of the Russian Federation
Since 2006, the situation of the Tax Code has been operating in Russia, according to which it is not subject to this kind Taxation:
revenues received from individuals in the order of inheritance, with the exception of remuneration paid to the heirs (successors) of the authors of the works of science, literature, art, as well as discoveries, inventions and industrial designs;
revenues received from individuals in order of donation, except in cases of donation real Estate, vehicles, shares, shares, feud.
So the donation of apartments, cars, shares, mutual mutuals is subject to taxation.
The exception is:
- increases obtained in order of donation, in case the donor and gifted are members of the family and (or) close relatives in accordance with the Family Code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted, grandfather, grandmother and grandchildren, full and incomplete (having common father or mother) brothers and sisters);
Transport tax
The need to pay transport tax Arrives after the purchase of any means of movement, subject to state registration, for example, a car. The bike of registration is not subject to transport tax.
Transport tax payment procedure:
calculates the Tax Inspectorate, relying on the information received from the traffic police and based on the engine power in the horse forces per year;
by mail sends the owner of the vehicle Calculation of transport tax and receipt to payment;
transport tax in 2 receptions is paid - in spring and autumn;
there is no declaration on it - nothing needs to be submitted to the tax inspection;
the obligation to pay the transport tax in that year in which it was sold.
The procedure for calculating and paying tax from vehicle owners (transport tax) is regulated:
28 Chapter "Transport Tax" of the Tax Code and
the laws of the constituent entities of the Russian Federation, which determine the specific periods of payment and tax rate within the limits established by the Tax Code.
The taxpayers of the transport tax recognize persons in which vehicles recognized by the object of taxation are registered in accordance with the legislation of the Russian Federation.
The object of taxation on transport tax is recognized:
cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on a pneumatic and caterpillar,
airplanes, helicopters, boats, yachts, sailing vessels, boats, snowmobiles, motorboats, motorboats, hydrocycles, noncommet (towed ships) and other water and air vehicles.
Are not the object of taxation on transport tax:
merchant boats, as well as motorboats with a motor with no more than 5 horsepower;
cars, specially equipped with disabled cars, as well as cars passenger with engine power up to 100 horsepower (up to 73.55 kW), obtained (purchased) through social protection bodies in the manner prescribed by law.
Tax period On the transport tax is recognized as a calendar year.
Tax rates On transport tax, the laws of the constituent entities of the Russian Federation are established depending on the engine power per horsepower.
The amount of tax payable to the taxpayers who are individuals is calculated by the tax authorities on the basis of information that are submitted to the tax authorities by the authorities state registration vehicles in the territory of the Russian Federation.
Transport tax payment is made:
taxpayer - an individual at the location of vehicles,
based on the tax notification of the tax amount payable,
which is awarded to the taxpayer by the tax authority for a period not later than June 1 of the Tax period.
Land tax
From January 1, 2005, chapter 31 "Land Tax" of the Tax Code of the Russian Federation by taxpayers of land tax are individuals who possess land plots On the right:
property,
right of permanent (perpetual) use or
on the right of lifetime ownership.
Not recognized by taxpayers of land tax individuals in relation to land plots:
they have on the right of free urgency or
transferred by him under the lease agreement.
The tax period on land tax is the calendar year Tax breaks For land tax, the legislation defines a wide range of taxpayers for which benefits are established:
Heroes of the Soviet Union,
Heroes of the Russian Federation,
Heroes of Socialist Labor and Full Cavalers of Glory Orders, etc.
Land tax period
Land tax is paid no later than February 1, following the expired tax period. Individuals, pay tax on the basis of a notification directed by the tax authority.
Of the following materials, you will learn how to find out your tax arrears and how to pay them to the most affordable ways.
Replenishment of the budgets of the Russian Federation at all levels is carried out at the expense of taxes and fees. Taxes with fradan is no exception.
Taxes of individuals in Russia
Consider everything existing taxes for individuals, incl. How to learn about existing tax arrears, how to repay it, to pay attention to the calculation of the tax from the existing property and the transactions performed.
The object of taxation of Fizlitz
The object of taxation of individuals are income (salary, inheritance, gifts, dividends ...) and property (apartments, cars, cottages ...). It is important to know that with illegal income will have to not only incur administrative or criminal liability, but also to pay taxes.
Who is the taxpayer
Tax payers may be adult and minor citizens of Russia (in fact, in the territory of Russia at least 183 calendar days During the 12 months in a row) and non-residents, are the persons working in the territory of the Russian Federation with citizenship of other states.
- Juvenile and minor children can own property, incl. By inheritance, which is the object of taxation. The obligation to pay to bed on the shoulders of parents and legal representatives.
- In addition, paying taxes are obliged by individuals - residents (carried out within the country 183 or more days a year) and non-residents of the Russian Federation.
The list (list) of taxes payable by citizens to the budgets of the Russian Federation includes
Income (NDFL) №1
The main type of direct taxes. It is calculated as a percentage of the cumulative income of individuals minus documented costs, in accordance with applicable law.
There are exceptions in the form of non-taxable income
- revenues from the sale of property, which was owned for more than three years;
- inheritance revenues;
- revenues received under the contract of donation from a family member and (or) a close relative in accordance with the Family Code of the Russian Federation (from the spouse, parents and children, including adoptive parents and adopted, grandparents, grandmothers and grandchildren, full and non-fertile (having common father or mother) brothers and sisters).
Property Tax No. 2.
Since 2017, real estate taxation based on cadastral value carried out in 72 constituent entities of the Russian Federation. Tax notifications At the payment of property tax on individuals based on the cadastral value in relation to real estate objects recognized by the objects of taxation, FTS is sent.
Transport tax number 3.
Transport tax is regional, introduced into force by the laws of the constituent entities of the Russian Federation on the tax and is obligatory to pay in the territory of the relevant subject of the Russian Federation. Everything cash From him come to budgets of constituent entities of the Russian Federation.
Land Tax No. 4.
Persons of land tax recognize individuals with land plots recognized as the object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, on the right of ownership, the right of permanent (indefinite) use or the right of life inherited ownership (paragraph 1 of Art. 388 of the Tax Code of the Russian Federation).
Do not recognize by taxpayers individuals in relation to land plots in their right gratuitous use, including the right of free urgent use or transferred to them under the lease agreement.
EXCIZ No. 5.
Not many know that individuals (non-SP) can also be excise payers. This is possible when importing / exporting excisable goods through customs (Article 179 of the NC).
Water tax number 6.
Individuals, including individual entrepreneursExercising water objectssubject to licensing in accordance with the legislation of the Russian Federation.
Fee for hunting №7 and catch fish number 8
Citizens, individual entrepreneurs and legal entitiesReceiving a license (permission) in the prescribed manner) to use the objects of the animal world in the Russian Federation. The calculation is made in accordance with Article 333 of the Tax Code of the Russian Federation.
Tax for self-employed №9
From January 1, freelancers finally got the opportunity to work "Wheel" without unnecessary bureaucracy and tax overpayments. Official name - Tax on Professional Income (NAP). New single tax on the professional activities So far is tested only in four regions, including Moscow and Tatarstan. The main goal of the experiment is to legalize the status of freelancer and help get out of the shadow to those who work for themselves. We understand what it means to be self-employed, what it can be beneficial and what they say to those who decided to show their income state.
In order to overcome the distrust of citizens, the law guarantees the invariance of a professional tax rate for 10 years: 4% - for income when working with individuals, 6% - with IP and legal entities.
There are also "indirect" taxes
- the state duty is a collection, the size of which varies depending on the characteristic features of the provided state service.
- excise taxes for subsoil - when buying gasoline, alcohol base is the basis of state fees.
These taxes are classified as follows.
- By level:
- federal;
- regional;
- local.
- By way of receipt:
- straight;
- indirect.
- Depending on the payer:
- from individuals
- legal entities.
