All existing taxes for an individual. Taxation of individuals. The obligation to pay insurance premiums arises

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Division of taxes levied on individuals

In the tax system of Russia, there are 3 groups of taxes, depending on the authority that collects the tax and uses it:

1. Federal taxes.

2. Regional taxes.

3. Local taxes and fees.

I will highlight the main types of taxes on the population in Russia.

The main types of taxes paid by the population.

u State fee

u Land tax

u Property taxes of individuals

u Tax on the purchase of foreign currency

u Owner tax Vehicle

u Income tax from individuals

u Registration fee for natural persons - entrepreneurs

u Car parking fee

u Border clearance fee

u Territory cleaning fee settlements

u Insurance premiums v Pension Fund RF

u Customs payments

Personal income tax

General Provisions

Personal income tax is the main tax paid by individuals on almost all types of income received during the year.

The tax is paid within the terms established by legislation, on an accrual basis from the beginning of the year, offsetting the amounts previously paid.

Payroll tax is withheld by employers. Citizens who had income during the year not only from the performance of labor and duties equivalent to them at the place of their main job (service, study) are required to submit a declaration of income to the tax authorities.

If international treaties of the Russian Federation or the former USSR other taxation rules are established selected categories citizens, then the rules of the international treaty apply.

Individual entrepreneurs who have switched to a simplified system of taxation, accounting and reporting, pay income tax in the form of paying the annual cost of the patent.

Payers

Citizens of the Russian Federation, foreign citizens, stateless persons:

Located in the Russian Federation not less 183 days in a calendar year - based on income from sources in the Russian Federation and abroad

Located in the Russian Federation less 183 days in a calendar year - only for income from sources in the Russian Federation

Object of taxation

Aggregate taxable income received in a 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 payment), or transfer of income, or the date of transfer of income in kind.

Total taxable income

Material benefit

When an employee receives from an organization an interest-free loan or a loan under low interest total taxable income includes material benefits in the form of interest savings.

The advantage is the difference between the amount calculated on the basis of 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 foreign currency) and the amount of interest actually paid. Benefit tax is withheld by the organization.

Sale of property

When selling property owned by a citizen who is not registered as a taxpayer, the total taxable income may be reduced by an amount not exceeding 5,000 times the size of the MMOT, when selling housing, summer cottages, garden houses, land plots, land shares (shares), or in an amount not exceeding 1000 times the size of the MMOT - when selling other property. (At the request of the payer, this deduction can be replaced by a deduction of actually incurred and documented expenses.)

Receiving income from sources outside the Russian Federation

Upon receipt of income from sources outside the Russian Federation by citizens who have permanent residence in the Russian Federation, the amounts of taxes paid outside the Russian Federation are accepted for deduction, but no more than the amounts due under the legislation of the Russian Federation, i.e. using the Russian scale of income tax.

Income not subject to tax

Interest and winnings on government and local government securities

· Insurance payments(compensation) for compulsory insurance, under contracts of voluntary long-term (for a period of at least five years) life insurance, property insurance and liability insurance in connection with the occurrence insured event, 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 interest is paid within the refinancing rate set by the Central Bank of the Russian Federation

q in foreign currency- if interest is paid within 15% per annum

State benefits, pensions, student scholarships

Income taxed at a flat rate

Interest and winnings on deposits in banks located on the territory of the Russian Federation, in an amount exceeding the refinancing rate established by the Central Bank of the Russian Federation, in effect during the period of the deposit's existence (15% per annum - on deposits in foreign currency), and some types of insurance payments are taxed separately from other types of income at the source of income at a rate of 15%.

The tax base

Standard deductions.

Standard deductions are made at the place of the main job, and in the absence of such, by any other source of income at the request of the taxpayer, or by the taxpayer himself at the end of the year.

Not applicable if there are 3- and 5-fold benefits and benefits within the income taxed at the minimum rate.

Pension deductions

Amounts withheld from the employee's earnings and payable to the Pension Fund of the Russian Federation (1% of the employee's income). Subtracted only by the main source of income; other sources withhold contributions to the Pension Fund, but do not deduct income tax deductions.

Deductions for children and dependents

Produced per child or dependent

Produced by the main source of income or by the taxpayer himself at the end of the year.

Deductions for charitable purposes

Amounts within the limits of income transferred by the taxpayer for charitable purposes to enterprises, organizations and institutions of culture, education, health care and social security partially or fully funded from the budget.

Deductible by the main source of income or by the taxpayer himself at the end of the year.

Deductions for developers

Amounts allocated from the incomes of citizens - developers and buyers - for the purchase or construction (completion) of residential buildings, apartments, summer cottages and garden houses in the Russian Federation, including amounts aimed at repaying bank loans and interest on them.

Deductible amounts are subject to amounts within 5,000 of the MMOT, taken into account for a three-year period, but not more than the size of the total annual income.

Deductions are made only for one object within 3 calendar years, starting from the year of filing an application with the accounting department of the main source of income or tax authority.

Tax rates

Tax rates on comprehensive income earned in 1999

Amount of total taxable income received in a calendar year	Tax rate to the federal budget	Tax rate to the budgets of the constituent entities of the Russian Federation	Total tax amount
Up to 30,000 rubles.
30 001 to RUB 60,000		RUB 2,700 + 12%	3 600 RUB + 15% from an amount exceeding 30,000 rubles.
60 001 to RUB 90,000		6 300 RUB + 17%	8 100 p. + 20% from an amount exceeding 60,000 rubles.
90 001 to RUB 150,000	3%	11 400 RUB + 22%	14 100 p.+ 25% from an amount exceeding 90,000 rubles.
From 150,001 rub. and above		24 600 RUB + 32%	29 100 RUR. + 35% from an amount exceeding 150,000 rubles.

Tax rates on comprehensive income earned in 2000

Obligations of employers and other organizations for withholding tax

Procedure for calculating and withholding tax

When paying wages and other types of remuneration to employees, tax is calculated and withheld by the enterprise on a monthly basis from the amount of cumulative taxable income on an accrual basis, offsetting the amount of tax withheld 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 not withheld or withheld in full are collected by the company from individuals until full repayment debts in compliance with guarantees established by law (no more than 50% of monthly income).

When income is paid to a citizen from the sale of property, income tax is withheld by the organization - the source of income, if the income exceeds the non-taxable minimum (5000 or 1000 times the size of the MMOT), and if the citizen has not reported to the tax authority that he is tax-registered (received an identification number taxpayer - TIN) and will pay the tax on its own. Otherwise, the paying organization reports the amount to the tax authority at the place of its location.

Enterprises transfer to the budget the amount of tax calculated and withheld from individuals no later than the day of actual receipt of funds from the bank for labor remuneration or no later than the day of transfer of wages from bank accounts on behalf of employees.

Enterprises that do not have bank accounts or pay salaries from the proceeds from the sale of products (works, services), transfer the tax amounts to banks no later than the day following the day the salary is paid.

If individuals received income from employers not for the performance of labor duties (for example, received holiday amounts, payments for sick leave or income received in the form of material and social benefits), the income tax calculated and withheld from such income must be transferred no later than the fifth day of the month following the month in which the income was received or the specified payments were made.

The transfer of tax for branches and other separate subdivisions that do not have bank accounts is made by the parent organization to the regional budget at the location of the branch or subdivision.

Reporting to tax authorities

Enterprises are required to submit to the tax authority:

A report on the total amounts of income and withholding tax amounts, on income paid to individuals not at the place of their main work - on a quarterly basis, no later than the 1st day of the second month following the reporting quarter (after a year - no later than April 1 of the year following for the reporting)

Report on income paid to individuals at the place of main work - annually, no later than April 1 of the next year

Information on payments made to individuals for the fulfillment of obligations on securities (including bills of exchange), as well as on other transactions of purchase and sale of securities

· Reports must be submitted on magnetic media or using telecommunications (does not apply to enterprises with up to 10 people, except for banks, insurance organizations and professional participants in the securities market).

Organizations that are tax agents are liable under Part One of the Tax Code for tax agents.

Responsibility of Citizens for Submission of Tax Returns and Payment of Income Tax

The tax return must be submitted by individuals who have received income from other organizations and individual entrepreneurs, except for income at the main place of work (service, study), if the total income in the past year exceeds the amount of income taxed at the minimum rate

The declaration is submitted to the tax authority no later than April 30 of the year following the reporting year. Individuals have the right, within a month after its submission, to clarify the data declared by them in the declaration.

The declaration indicates each source of payment of income and the amount of accrued and paid tax (separately for income at the main job and from other sources).

Peculiarities of taxation of foreign citizens and stateless persons

Foreign citizens and stateless persons permanently residing in the Russian Federation (more than 183 days in a calendar year)

Foreign citizens and stateless persons permanently residing in the Russian Federation (more than 183 days in a calendar year) pay income tax in Russia on their world income. The taxable income of these citizens is determined in the same way as the income of citizens of the Russian Federation, with the following features:

Included in income:

The amount of allowances paid in connection with residence in the territory of the Russian Federation

The amount of compensation for the costs of teaching children at school, meals, travel of the payer's family members on vacation and for similar purposes

· Additional payments to the employer for each day of stay on the territory of the Russian Federation.

Excluded from income:

Amounts allocated to state social insurance and pension funds

The amount of compensation for the cost of renting a dwelling and for the maintenance of a car for business purposes

Sums travel expenses associated with movement within the territory of the Russian Federation and beyond its borders within the limits of the norms.

Declaration of income

The income declaration is submitted to the tax authority at the place of business (or residence) in the Russian Federation:

· About the estimated income in a calendar year - within a month from the date of arrival in the Russian Federation (if you continue to stay in the Russian Federation in the next calendar year - until April 30 of the next year)

If the activity on the territory of the Russian Federation ceases during a calendar year and leaves the Russian Federation, the declaration of income actually received during the period of stay must be submitted no later than one month before departure.

Procedure for calculating and paying tax

The tax is calculated on the basis of income declarations by the tax authority. Advance payments are made before May 15, August 15, November 15 in equal shares of the amount calculated at the rate of 75% of tax liabilities (determined by the submitted declaration).

The additional payment for recalculation for the reporting year is made within a month from the date of receipt of the payment notification sent by the tax authority to the payer.

Offset of tax amounts paid outside the Russian Federation

Taxes paid outside the Russian Federation are accepted for offset only within the limits established by the legislation of the Russian Federation, i.e. using the Russian scale of income tax.

Foreign citizens and stateless persons living in the Russian Federation for less than 183 days in a calendar year

Foreign citizens and stateless persons who do not have permanent residence in the Russian Federation pay in general order income tax on income received from sources in the Russian Federation for the performance of labor duties at the place of the main and non-main job.

On the rest of income from sources in the Russian Federation, tax is withheld 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 taken on the basis of the principle of reciprocity.

Double Tax Treaties

The collection of income tax from foreign individuals and stateless persons may be terminated or limited in accordance with international treaties of the Russian Federation and the former USSR, when in the corresponding foreign state the same measures are taken in relation to citizens of the Russian Federation, which must be officially confirmed by the central tax authority of this foreign country. In the latter case, exemption from taxation is carried out on the basis of instructions from the Ministry of Finance of the Russian Federation.

Property tax of citizens

Object of taxation

Residential buildings, apartments, summer cottages, garages, any other structures (sheds, workshops, sheds), motor boats, helicopters, airplanes and other vehicles (except cars, motorcycles, etc.).

Calculation and procedure for payment

Tax is paid once a year based on bureau estimates technical inventory and relevant inspections. Building tax calculated at a rate of 0.1 percent of the inventory value, and if such an assessment was not made, then from the value determined when calculating the amount of compulsory state insurance. The payment is made in equal installments in two stages: until September 15 and until November 15.

Privileges

From tax on movable and immovable property fully released

Citizens with special services to the state, disabled persons of groups 1 and 2, as well as persons who have suffered from radiation accidents

Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded with the Order of Glory of three degrees

Invalids of the first and second groups, invalids from childhood, from among both civil and civilian employees, who served or held regular positions in military units, headquarters and institutions that are part of the army,

Military personnel, as well as citizens dismissed from military service upon reaching the age limit, military service, state of health, or in connection with organizational and staff activities, having a total duration of military service of 20 years or more.

· Family members of servicemen who have lost their breadwinner.

In addition to the above categories of citizens the immovable property tax benefit is enjoyed by:

· All categories of pensioners, citizens dismissed from military service or called up for military training, performing their international duty in Afghanistan and other countries where hostilities were fought.

Parents, spouses of military personnel and civil servants who died in the line of duty,

· Workers of culture, art, folk craftsmen - the owners of buildings, premises, including housing, for the period of organizing studios in them.

From payment vehicle tax owners of motor boats with a motor of no more than 10 horsepower are exempted.

Vehicle Owner Tax

Subject of taxation

The payers of this tax are the owners of cars, motorcycles, buses and other self-propelled vehicles, shod with tires.

Calculation of tax

Tax is calculated by the taxpayer independently based on engine power as a percentage of the minimum wage per unit of power (1 hp). Power, if it is not indicated in the vehicle passport, is calculated depending on the engine size. Tax is paid annually before passing the state technical inspection.

Privileges

The vehicle owner tax is not paid by people with disabilities for specially equipped cars and motorized carriages.

Gift tax

Object of taxation

Property transferred by inheritance or donation. In case of inheritance, tax is paid on property, the value of which exceeds 850 MMOT, and upon donation, if the property is more expensive than 80 MMOT. The tax is paid by the citizen who receives an inheritance or a gift.

Land tax

Object of taxation

Agricultural land, land plots provided to citizens for running personal subsidiary plots, including plots in horticultural cooperatives, land for the construction of housing, summer cottages, garage. Depending on the main intended purpose, the land allocated to citizens is subdivided into agricultural and non-agricultural land.

Calculation and payment of tax

Land tax is calculated based on the area of the site and the approved rates land tax... Land tax for plots within rural settlements and outside of them, provided to citizens for personal subsidiary farming, truck farming, haymaking, grazing, gardening is levied on the entire area of the land plot at the average tax rates for agricultural land of the administrative region. Tax rate accepted by the local government in the amount of 0.1 to 2 percent of the cost. For land occupied by housing, the payment is calculated in the amount of 3 percent of the land tax rate, but not less than 60 rubles per square meter.

The tax is paid twice a year in equal shares - until September 15 and November 15.

Privileges

Land tax exempt

Citizens engaged in folk arts and crafts,

· Participants in the Great Patriotic War, as well as citizens who are subject to the benefits established for participants in the Great Patriotic War.

Disabled persons of groups 1 and 2,

· Citizens exposed to radiation,

· Military personnel and citizens who were transferred to the reserve before reaching the age limit for service, health status or organizational and staff measures, if the total duration of their service is 20 years or more.

Family members of military personnel, police department, institutions of the penal system who have lost their breadwinner in the line of duty,

· Heroes of the Soviet Union, Heroes of the Russian Federation, Socialist Labor, full holders of the Orders of Glory and Labor Glory, and for "Service to the Motherland in the Armed Forces of the USSR".

· Citizens who are organizing peasant (farm) farms for the first time, for the first five years after the provision of land.

· Citizens who received disturbed lands for agricultural studies (requiring reclamation) for the first 10 years of use.

Replenishment of the budgets of the Russian Federation at all levels is carried out at the expense of taxes and fees. Citizens' taxes are no exception.

Individual taxes in Russia

Consider in detail all existing taxes for individuals, incl. how to find out about the existing tax debt, how to pay it off, what to look for when calculating the tax on existing property and transactions.

The object of taxation of individuals

The object of taxation of individuals is income (salary, inheritance, gifts, dividends ...) and property (apartments, cars, summer cottages ...). It is important to know that from illegal income you will have to not only incur administrative or criminal liability but also pay taxes.

Who is the taxpayer

Payers of taxes can be adult and minor citizens of Russia (actually staying on the territory of Russia at least 183 calendar days for 12 consecutive months) and non-resident - persons carrying out activities on the territory of the Russian Federation with citizenship of other states.

Young and minor children can own property, incl. by inheritance, which is an object of taxation. The obligation to pay falls on the shoulders of parents and legal representatives.
In addition, individuals are required to pay taxes - residents (spend 183 or more days a year within the country) and non-residents of the Russian Federation.

The list (list) of taxes paid by citizens to the budgets of the Russian Federation includes

Personal income tax (personal income tax) No. 1

The main type of direct taxes. Calculated as a percentage of the total income of individuals, minus the documented expenses, in accordance with the current legislation.

There are exemptions in the form of non-taxable income

income from the sale of property that has been owned for more than three years;
inherited income;
income received under a donation agreement from a family member and (or) close relative in accordance with the Family Code of the Russian Federation (from a spouse, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full-blooded and incomplete (having a common father or mother) siblings).

Property tax No. 2

Since 2017, taxation of real estate based on the cadastral value has been carried out in 72 constituent entities of the Russian Federation. Tax notices for the payment of property tax for individuals based on the cadastral value in relation to objects real estate recognized as objects of taxation are sent to the Federal Tax Service.

Transport tax no. 3

The transport tax is a regional one, it is enforced by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. Everything cash from it go to the budgets of the constituent entities of the Russian Federation.

Land tax No. 4

Payers of land tax are individuals who own land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, on the basis of property rights, the right of permanent (indefinite) use or the right of life-long inherited possession (clause 1 of Art. 388 of the Tax Code of the Russian Federation).

Individuals are not recognized as taxpayers in relation to land plots they have on their right gratuitous use, including the right of gratuitous fixed-term use or transferred to them under a lease agreement.

Excise No. 5

Not many people know that individuals (not individual entrepreneurs) can also be payers of excise tax. This is possible when importing / exporting excisable goods through customs (Article 179 of the Tax Code).

Water tax no. 6

Individuals, including individual entrepreneurs, using water bodies subject to licensing in accordance with the legislation of the Russian Federation.

Hunting fee No. 7 and fish catch No. 8

Citizens, individual entrepreneurs and legal entities receiving in established order a license (permit) for the use of wildlife objects on the territory of the Russian Federation. The calculation is made in accordance with Article 333 of the Tax Code of the Russian Federation.

Self-employed tax No. 9

Since January 1, freelancers have finally got the opportunity to work "in white" without unnecessary bureaucracy and tax overpayments. The official name is Professional Income Tax (NPT). New single tax on the professional activity so far, it is being tested only in four regions, including Moscow and Tatarstan. The main goal of the experiment is to legalize the status of a freelancer and help those who work for themselves come out of the shadows. We figure out what it means to be self-employed, how it can be profitable and what those who decided to show their income to the state say.

To overcome the distrust of citizens, the law guarantees the invariability of the professional tax rate for 10 years: 4% - for income when working with individuals, 6% - with individual entrepreneurs and legal entities.

There are also "indirect" taxes.

state duty - a fee, the amount of which varies depending on characteristic features provided public services.
excise taxes on subsoil - when buying gasoline, alcohol, the basis of the price is made up of government fees.

These taxes are classified as follows

By level:
1. federal;
2. regional;
3. local.
By way of admission:
1. straight;
2. indirect.
Depending on the payer:
1. from individuals,
2. legal entities.

Nalogi

INTRODUCTION

CHAPTER 1. Taxation of personal income

1 Taxpayers and taxable base

2 Tax agents and their responsibilities

CHAPTER 2. Peculiarities of tax calculation

2 Procedure for determining the tax base

3 Tax rates

CHAPTER 3. Tax deductions

1 Types tax deductions

2 Standard tax deductions

3 Social deductions for personal income tax

4 Property tax deductions

CHAPTER 4. Practical calculations

2 The procedure for submitting information to the tax authority

CONCLUSION

BIBLIOGRAPHY

ANNEXES

Introduction

In conditions market relations and especially during the transition to the market period tax system is one of the most important economic regulators, the basis of the financial and credit mechanism state regulation economy.

The effective functioning of everything depends on how correctly the taxation system is built. National economy... Of particular interest is the tax on personal income. It was he who today turned out to be, perhaps, the main subject of discussions about the ways and methods of reform, as well as sharp criticism. That is why the chosen topic of the course work: "Taxation of individuals" - is especially relevant at the present time.

The purpose of this course work is to investigate the features of taxation of individuals based on Russian tax legislation.

The tasks set when writing a term paper are as follows:

Define the basic concepts of personal income taxation.

Consider the types of tax deductions.

3. Study the procedure for calculating personal income tax.

The work consists of an introduction, a main part, a practical part, a conclusion, a list of used literature and an appendix.

The main body consists of three chapters.

The first chapter discloses the categories of taxpayers for personal income tax, defines the concept of tax agents and their duties.

The second chapter examines the procedure for determining the taxable base, types and essence of tax rates, practical examples of the application of tax rates.

In the third chapter, tax deductions are indicated, practical examples of granting deductions are given.

The fourth chapter considers a practical example of calculating personal income tax, the procedure for submitting information to the tax authority and filling out forms 1-NDFL and 2-NDFL. The forms are filled out based on a practical example and are given in the appendix of the coursework.

In conclusion, the main changes in the taxation of personal income in 2006 are considered.

Legislative framework term paper was served by: Tax Code of the Russian Federation, Federal Laws of the Russian Federation N 71-FZ (from 30.06.05), No. 204-FZ (from 29.12.04), No. 112-FZ (from 20.08.04) "On amendments to Article 217 part two of the Tax Code of the Russian Federation ", Letter No. MM-6-04 / 199 (dated 31.12.04)" On the forms of reporting on personal income tax for 2004 ".

Theoretical basis works are educational materials and scientific articles of the following authors: Chernik D.G., Petrov A., Mikhailovsky A.

Chapter 1. taxation of personal income

1.1Taxpayers and taxable base

On January 1, 2001, a personal income tax was introduced on the territory of the Russian Federation, which is calculated on the basis of Ch. 23 h. 2 NC. Individual income tax must be paid to all categories of citizens without exception, regardless of their professional, social or any other affiliation.

Tax payers are individuals - tax residents of the Russian Federation, as well as persons who are not tax residents, but receiving income from sources located on the territory of the Russian Federation (7, p. 452).

The object of taxation is income received (10, p. 5):

-Residents - from all sources, both on the territory of the Russian Federation and abroad;

-Non-residents - from sources in the Russian Federation.

The tax base is defined as the sum of all income received in cash, in kind or in the form of material benefits, reduced by the amount of tax deductions.

In accordance with Art. 53 of the Tax Code of the Russian Federation, the tax base for this tax represents the value, physical or other characteristics of the object of taxation, and its calculation is carried out, along with various categories, also by employers: Russian organizations, individual entrepreneurs and permanent missions. foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income subject to taxation at the source of payment - according to the amount of such income (1, Article 53).

When determining the tax base, all income of the taxpayer is taken into account, received by him both in cash and in kind, or the right to dispose of which he has, as well as income in the form of material benefits, determined in accordance with Art. 212 of the Tax Code of the Russian Federation. If any deductions are made from the taxpayer's income by his order, by the decision of a court or other authorities, such deductions do not reduce the tax base (1, Article 212).

1.2Tax agents and their responsibilities

Russian organizations, collegia of lawyers and their institutions, individual entrepreneurs and permanent representatives of foreign organizations in the Russian Federation, as a result of relations with which the taxpayer received income, are recognized as tax agents (6, p. 42).

The calculation of tax amounts is carried out by tax agents on a monthly accrual basis from the beginning of each tax period at the end of each month for all income taxed at a rate of 13%.

Tax amounts withheld in previous months are deductible. If the taxpayer has income that is taxed at different rates, then in this case the personal income tax is calculated separately for each type of income. The tax is calculated and withheld by the tax agent upon actual payment of income to the taxpayer or on his behalf to third parties. In this case, the withholding tax amount cannot exceed 50% of the payment amount.

If it is impossible (if it is known beforehand that the period during which the amount of accrued tax can be withheld will exceed 12 months) withholding tax from the taxpayer, the tax agent must notify the tax authority at the place of his registration in writing about the impossibility of withholding tax and the amount owed by the taxpayer. Tax agents are obliged to transfer the amounts of the calculated tax at the place of their registration with the tax authority.

Personal income tax is transferred not later than: the day following the day of actual receipt of income, if income is paid in cash; the day following the day of actual deduction of the calculated amount, if the income is paid in kind or in the form of material benefit; the actual receipt of cash in the bank for the payment of income or the day the income is transferred from the accounts of tax agents to the accounts of the taxpayer, if the tax agents receive or transfer the income to be paid from their bank accounts.

Payment of tax at the expense of tax agents is not allowed.

Chapter 2. FEATURES OF THE CALCULATION OF TAX

1 Procedure for determining income and date of receipt of income

An employee can receive income from the organization in cash, in kind and in the form of material benefits. The income received in cash includes: wages; allowances and surcharges (for example, for seniority, work experience, combination of professions, work at night, etc.); payments due to regional regulation of wages (for example, for work in desert and waterless areas, high mountain areas); prizes and awards.

Income received in kind includes: payment for an employee of goods (work, services); delivery of goods to employees (performance of work for them or provision of services to employees) free of charge, that is, free of charge; wages in kind (6, p. 12).

Moreover, if voluntary deductions are made from income, the tax base is not reduced by a court or other authorities' decision. If the amount of tax deductions in the tax period turns out to be more amount income subject to the 13% rate, a zero tax base is applied in this tax period, and the difference between the amount of tax deductions and the amount of income is not carried over to the next year. The tax base is calculated separately for each type of income and each source of payment.

The main incomes of taxpayers are as follows (8, p. 3).

1. Remuneration for the performance of labor or other duties, work performed, service rendered.

Material benefit.

Income from insurance contracts and contracts of non-state pension provision.

Income in the form of interest received by taxpayers on deposits in banks located on the territory of the Russian Federation.

5. Dividends and interest received from a Russian organization by a foreign organization in connection with the activities of its permanent establishment on the territory of the Russian Federation, as well as interest received from Russian individual entrepreneurs.

Income received from the use of copyright and related rights in the Russian Federation.

Income received from the lease and other use of property located on the territory of the Russian Federation.

Income from the sale of: movable and (or) immovable property, shares or other and securities, a lot of property owned by an individual, shares in the authorized capital of organizations, claims against a Russian organization or a foreign organization in connection with the activities of its representative offices in the Russian Federation ...

Pensions, allowances, scholarships and other similar payments paid in accordance with the law.

Income from the use of any vehicles, including ships or aircraft, pipelines, power transmission lines (PTL), fiber-optic and (or) wireless communication lines, communication facilities, computer networks, income from their lease, as well as fines for idle time (delay).

Income from equity participation In the organisation.

Other income received by the taxpayer as a result of his activities (Articles 210-214 of the Tax Code of the Russian Federation).

Taxed total amount income that the employee received from the organization in a calendar month, reduced by the amount of tax-free income and the amount of tax deductions. In accordance with Art. 217 of the Tax Code of the Russian Federation, the following types of income of individuals (given in this term paper the list of incomes is not complete: it includes incomes for which employers are most often the source of payment):

State benefits, with the exception of benefits for temporary disability, as well as other payments and compensations paid in accordance with applicable law.

State pensions pension provision labor pensions, appointed in the manner prescribed by the current legislation (clause 2 of article 217 of the Tax Code of the Russian Federation as amended by Federal Law No. 204-FZ of December 29, 2004).

EXAMPLE. In accordance with the collective agreement adopted in the organization, employees who have received a disability as a result of an accident at work or occupational disease, an additional pension is paid.

The amount of such a pension is subject to inclusion in the tax base for income taxed at a rate of 13%.

All types established by the current legislation of the Russian Federation, legislative acts constituent entities of the Russian Federation, decisions of representative bodies of local government compensation payments(within the limits of the norms established in accordance with the legislation of the Russian Federation) related to clause 3 of article 217 of the Tax Code of the Russian Federation. The amounts of compensation payments paid in excess of the norms established in accordance with the legislation are subject to personal income tax in accordance with the generally established procedure.

EXAMPLE. The organization partially pays the cost of living in a hostel for its employee.

In this case, the payment by the organization for the employee of the cost of his accommodation in the hostel is considered as the receipt by the employee of income in kind in accordance with Art. 211 of the Tax Code of the Russian Federation.

Since the reimbursement of the cost of living in a hostel to the employee is not provided for by the current legislation, this income is included in the tax base for income taxed at a rate of 13%.

Lump sum amounts material assistance provided in accordance with clause 8 of article 217 of the Tax Code of the Russian Federation.

EXAMPLE. The employee was provided with material assistance in connection with the death of his mother in the amount of 5000 rubles.

This material aid is completely exempt from taxation.

EXAMPLE. The employee was provided with material assistance in connection with the death of his brother in the amount of 5000 rubles.

V in this case in accordance with sub. "B" clause 8 of Art. 217 of the Tax Code of the Russian Federation, the amount of material assistance is not exempt from taxation. This matrimonial assistance is taxed at a rate of 13%, taking into account the deduction provided for in paragraph 28 of article 217 of the Tax Code of the Russian Federation

Income not exceeding 2,000 rubles received on each of the following grounds for the tax period (clause 28 of article 217 of the Tax Code of the Russian Federation): the value of gifts, the value of prizes in cash and in kind, etc.

EXAMPLE. The employee was presented with a TV set for his birthday, the cost of which is 8000 rubles.

When forming the tax base for income taxed at a rate of 13%, it is necessary to take into account the value of the gift in the part exceeding 2000 rubles.

Thus, the amount of 6,000 rubles should be included in the employee's income. (8000 rubles - 2000 rubles). (7, p. 467-492).

Tax period for personal income tax is a calendar year (8, p. 62).

When calculating the tax base for personal income tax, the date of actual receipt of income is (10, p. 9):

-the day of payment of income, including the transfer of income to the taxpayer's accounts in banks or, on his behalf, to the accounts of third parties - upon receipt of income in cash;

-day of transfer of income in kind - upon receipt of income in kind;

-the day of payment of interest on borrowed (credit) funds received, purchase of goods, purchase of securities - upon receipt of income in the form of material benefits;

-the last day of the month for which income was accrued for performed labor duties in accordance with the employment contract - when receiving income in the form of wages.

2.2 Procedure for determining the tax base

The procedure for calculating the tax is established by Art. 225 of the Tax Code of the Russian Federation.

The calculation of the tax amount is made without taking into account the income received by the taxpayer from other tax agents, and the tax amounts withheld by other tax agents. Therefore, if an employee is admitted to the organization in the middle of the tax period and it follows from the Statement of Income of an individual submitted by him from the previous place of work that the previous tax agent made any mistakes in calculating tax (for example, more or less than follows, standard tax deductions, etc.), their correction by a new tax agent is not allowed.

The tax amount is determined in full rubles. The amount of tax is less than 50 kopecks. discarded, and 50 kopecks. and more are rounded to the full ruble.

The tax base is determined separately for each type of income, in respect of which different tax rates are established (clause 2 of article 210 of the Tax Code of the Russian Federation).

The total amount of personal income tax payable for the tax period (calendar year) by an individual who is a tax resident of the Russian Federation is the amount obtained as a result of the addition of tax amounts calculated by multiplying the tax base for income of each type for which a specific tax rate, at the appropriate rate.

When determining the tax base, all income of the taxpayer, received by him, both in cash and in kind, or the right to dispose, which he has received, as well as income in the form of material benefit (clause 1 of article 210 of the Tax Code of the Russian Federation) are taken into account.

If any deductions are made from the taxpayer's income by his order, by the decision of a court or other authorities, then they do not reduce the tax base.

If the taxpayer received income (expenses incurred) expressed (nominated) in foreign currency, then for the purpose of calculating personal income tax, they are recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation established on the date of actual receipt of income (on the date of actual expenses) (p. . 5 article 226 of the Tax Code of the Russian Federation). When calculating personal income tax for the tax period, all income of the taxpayer, the date of receipt of which relates to the relevant tax period, is taken into account.

In this case, the date of actual receipt of income is determined as a day (clause 1 of article 223 of the Tax Code of the Russian Federation):

payment of income, including the transfer of income to the taxpayer's bank accounts or, on his behalf, to the accounts of third parties, when receiving income in cash; - transfer of income in kind when receiving income in kind;

payment by the taxpayer of interest on borrowed (credit) funds received, purchase of goods (works, services), securities - upon receipt of income in the form of material benefits.

When income is received in the form of labor remuneration, the date of actual receipt by the taxpayer of such income is the last day of the month for which income was accrued to him for fulfilled labor duties in accordance with the employment contract (clause 2 of article 223 of the Tax Code of the Russian Federation)

2.3 Tax rates

Tax rates are set at 13% for all types of income and for all categories of payers, with the exception of income for which other rates are set.

The rate of 35% is set in accordance with clause 2 of Article 224 of the RF Tax Code of 08/05/2000 No. 117-FZ (8, p. 12):

-from the value of any winnings and prizes exceeding RUB 2,000 received in promotional events;

-from insurance payments under contracts voluntary insurance in terms of exceeding the size specified in paragraph 2 of Article 213 of the Tax Code of the Russian Federation;

-from interest income on deposits in banks in terms of the excess of the amount calculated on ruble deposits, based on three-quarters of the current refinancing rate of the Central Bank of the Russian Federation, during the period for which interest was accrued, and 9% per annum foreign currency deposits;

A tax rate of 30% is set for all income received by individuals who are not tax residents of the Russian Federation (clause 3 of Article 224 of the RF Tax Code of 05.08.2000 No. 117-FZ) (8, p. 12).

Since 2005, the rate for income from equity participation in the activities of organizations received in the form of dividends has significantly increased - from 6% to 9%. These changes were introduced by the Federal Law of July 29, 2004, No. 95-FZ.

Interest income on mortgage-backed bonds issued before January 1, 2007, as well as income of founders trust management mortgage coverage obtained on the basis of the acquisition of mortgage participation certificates issued by managers with mortgage coverage before January 1, 2007 in accordance with clause 5 of article 224 of the Tax Code of the Russian Federation of 08/05/2000 No. 117-FZ are also taxed at a rate of 9% (7, p. 454) ...

Chapter 3. Tax deductions

1 Types of tax deductions

tax base rate of income

The amount of income received by an employee of the organization can be reduced by tax deductions. Tax deduction is solid sum of money reducing the employee's income when calculating tax.

There are deductions (9, p. 6):

Standard;

Social;

Property;

-professional.

When determining the tax base, taxpayers are entitled to receive standard, social, property and professional tax deductions.

Standard tax deductions are provided to taxpayers on a monthly basis. Standard deductions reduce income taxed at a rate of 13% st. (3, Article 218 of the Tax Code of the Russian Federation).

Social tax deductions reduce the tax base for income taxed at a rate of 13% by the amount of expenses incurred in a given tax period for charity, education and treatment (3, Article 219 of the Tax Code of the Russian Federation).

Property tax deductions are provided to individuals upon the sale and purchase of property (3, Article 220 of the Tax Code of the Russian Federation).

Within the established social and property deductions, the legislative bodies of the constituent entities of the Russian Federation, taking into account their regional characteristics, may establish other amounts of deductions.

Professional tax deductions are provided to taxpayers in accordance with Art. 221 of the Tax Code of the Russian Federation.

An organization can only reduce an employee's income by standard tax deductions. The organization does not provide social, property and professional deductions. An organization can provide standard tax deductions for those employees with whom they have an employment contract. If an individual performs work under a civil law contract, then the organization cannot reduce his income by standard deductions.

If a person works under an employment contract in several organizations, then deductions are provided only in one of them. In which organization to receive the deduction, the employee decides on his own. Deductions are provided on the basis of a written application of the employee and documents confirming his right to them (for example, a copy of the certificate of a participant in the liquidation of the Chernobyl accident, a disabled person, etc.).

3.2 Standard tax deductions

Employee taxable income is reduced by standard tax deductions on a monthly basis. Standard tax deductions can be provided in the following amounts: RUB 3000; 500 rubles.; 600 rubles.; 400 rub.

If the employee's income is less than the tax deduction granted to him, then the personal income tax is not withheld from him.

List of persons entitled to a deduction in the amount of RUB 3000 In a month, it is given in clause 1 of Art. 218 of the Tax Code of the Russian Federation (as amended by the Federal Law of July 25, 2002, No. 116-FZ). Maximum size deductions for the year is 36,000 rubles (3,000 rubles x 12 months)

This deduction, in particular, is provided to workers: who have suffered at nuclear facilities as a result of radiation accidents and tests nuclear weapons; who are invalids of the Great Patriotic War; who became invalids of I, II and III groups due to injury, contusion or injury received during the defense of the USSR or the Russian Federation, as well as other categories of workers, a more detailed list of which is given in clause 1.

List of persons entitled to a deduction in the amount of RUB 500 per month, given in paragraph 1 of Art. 218 of the Tax Code of the Russian Federation. The maximum amount of deductions per year is RUB 6,000 (RUB 500 x 12 months)

This deduction, in particular, is provided to employees: who are Heroes of the Soviet Union or the Russian Federation; who have been awarded the Order of Glory of three degrees; who have become disabled since childhood; who became invalids of I and II groups; who suffered in atomic and nuclear disasters, provided that they are not entitled to a standard tax deduction of 3,000 rubles, as well as to other categories of workers, a more detailed list of which is given in clause 1 of article 218 of the Tax Code of the Russian Federation.

All employees who have children are provided with a tax deduction of 600 rubles. per month for each child. The deduction is applied until the employee's income exceeds 40,000 rubles. A tax deduction is provided for each child under the age of 18 and for full-time students up to the age of 24. The deduction must be applied from the month of birth of the child until the end of the year in which the child reaches the specified age. If the employee is not married, then the deduction is doubled. It does not matter if an employee brings up a child on his own or pays alimony. If an employee who is obliged to pay alimony evades paying it, he is not entitled to a deduction.

If a person has not worked in the organization since the beginning of the year, then the deduction is provided taking into account the income that he received at the previous place of work.

Income of employees who are not eligible for deductions in the amount of 3,000 rubles. and 500 rubles., should be monthly reduced by the standard tax deduction in the amount of 400 rubles. The deduction is applied until the employee's income taxed at a rate of 13% exceeds 20,000 rubles. Starting from the month in which the employee's income exceeds RUB 20,000, this tax deduction is not applied.

If a person has not worked in the organization since the beginning of the year, then the deduction is provided taking into account the income that he received at the previous place of work. In this case, the employee must submit to the accounting department a certificate of income in the form No. 2-NDFL from the previous place of work.

If an employee is entitled to several standard deductions, the amount of which is 3,000, 500 and 400 rubles, he is given the maximum of them. Deduction for the maintenance of children in the amount of 600 rubles. granted regardless of whether the employee uses the other deduction or not.

Let's consider the application of standard deductions in practice:

EXAMPLE. An employee of the organization submitted an application to the accounting department and Required documents to provide him with the standard tax deduction for a child born in January 1987.

Despite the fact that the child in January 2005. he has already turned 18 and regardless of whether this child is continuing his studies or not, the deduction for his maintenance is provided to the father until the end of 2005. (provided that the taxpayer's income did not exceed 40,000 rubles for the year).

3.3 Social deductions for personal income tax

Employees who have income taxed at a rate of 13 percent can receive social deductions (4, Art. 219 of the Tax Code). This is how the state encourages charitable activities, education and health promotion. If a person studies at his own expense, then he is entitled to a social tax deduction. It is provided when paying for education both in domestic and foreign educational institutions, including abroad. The deduction is due for obtaining higher education, for training in refresher courses. You can also get a deduction for your child's education if they are under 24 years of age. Not only parents, but also guardians can take advantage of the deduction for children's studies. At the same time, for you the form of education can be any, but for the child - only daytime. The deduction is limited to 38 thousand rubles per year. It also cannot be more than the employee's salary.

If an employee pays for his studies and for the education of two children, then the limit is tripled - 38 thousand rubles for each student. To receive a deduction, the educational institution must have a license for educational activities... WITH educational institution there must be a written agreement, which indicates the form of training and its cost.

Personal income tax is exempted from paying for treatment in medical institutions in Russia. Medical institution must be licensed. total amount social deduction for treatment and medicines cannot exceed 38 thousand rubles per year. For expensive types of treatment (for example, surgery for many severe forms diseases) deduction is provided in the amount of actual costs. These treatments are also listed in Decree No. 201.

3.4 Property tax deductions

When determining the size of the tax base, the taxpayer has the right to receive a property tax deduction in the amounts received by the taxpayer during the tax period from the sale of residential houses, apartments, summer cottages, garden houses or land plots, as well as other property.

When selling residential buildings, apartments, including privatized Living spaces, summer cottages, garden houses or land plots and shares in the specified property, a deduction is provided (clause 1 of article 220 of the Tax Code of the Russian Federation as amended by Federal Law No. 112-FZ of 20.08.2004):

in an amount not exceeding 1,000,000 rubles in total, if the objects sold have been in the ownership of the taxpayer for less than three years;

in the full amount received by the taxpayer from the sale of the named objects, if the property was in his ownership for three years or more.

EXAMPLE. An individual sold an apartment in 2005, the cost of which under a sale and purchase agreement was 1,200,000 rubles.

The apartment was purchased (or privatized) in 2004, i.e. has been in the property for less than 3 years. Property deduction provided in the amount of 1,000,000 rubles. Income in the amount of 200,000 rubles. (1,200,000 rubles -1,000,000 rubles) is subject to taxation at a rate of 13%.

The apartment was purchased (or privatized) in 2001, i.e. has been owned for over 3 years. Property deduction is provided in the amount of 1,200,000 rubles. Taxable income does not arise.

When selling other (not related to residential) property, the deduction is provided:

in an amount not exceeding 125,000 rubles in total, if the property sold has been in the ownership of the taxpayer for less than three years;

in the full amount received from the sale of other property owned by the taxpayer for three years or more.

EXAMPLE. An individual sold a car (cost under a sale and purchase agreement - 210,000 rubles) and a garage (cost under a sale and purchase agreement - 300,000 rubles).

The car was owned by an individual for 2 years. Property deduction is provided in the amount of RUB 125,000. Income in the amount of 85,000 rubles. (RUB 210,000 - RUB 125,000) is subject to delivery tax of 13%.

The garage was owned by an individual for 4 years. Property deduction is provided in the full amount of income received - 300,000 rubles. Taxable income does not arise.

The new provision is that you can get a deduction when purchasing an apartment or rights to an apartment in a building under construction. To receive a deduction when acquiring the rights to an apartment in a building under construction, you can provide an appropriate contract. Thus, the situation has been resolved when a person paid money in advance, even at the design stage, and received the privilege many years later at the time of receiving the title deed.

In addition to the deduction in the amount of 1 million rubles, the taxpayer may include a deduction in the amount of the amounts used to pay off interest on targeted loans and credits. If before 2005 it was possible to use only mortgage received from the banks of the Russian Federation, then from 2005 this situation will change. A targeted loan (loan) can be obtained from both credit and other organizations. When targeted use interest on such loans (borrowings) is also accepted for deduction.

CHAPTER 4. PRACTICAL CALCULATIONS

1 Calculation of individual employee tax

EXAMPLE. Petrov Petr Petrovich, permanently residing in Russia (TIN 410112345678), received the following income in 2005:

From January to December, at Temp LLC, he received a monthly salary of 9,000 rubles. Here he was provided with standard tax deductions on a monthly basis:

deduction in the amount of 400 rubles. (subparagraph 3 of paragraph 1 of article 218 of the Tax Code of the Russian Federation);

deduction for the provision of a child (daughter is 21 years old - a full-time student of the institute) in the amount of 600 rubles. (Clause 1 of Article 218 HK RF).

January 25, 2005 Petrov P.P. received an interest-free loan in the amount of 15,000 rubles. for 3 months. (The refinancing rate established by the Central Bank of the Russian Federation as of the date of the loan is 13% per annum).

Petrov P.P. owns shares of the Russian organization Temp LLC, on which in March 2005 he received dividends in the amount of 10,000 rubles.

In April, he sold to the company a car that he owned for less than 3 years for 270,000 rubles.

In June, he received a quarterly bonus in the amount of 10,000 rubles.

In August, Temp LLC gave him a gift for the anniversary worth 10,000 rubles.

In October, he received financial assistance for the purchase of an apartment in the amount of 50,000 rubles.

8. During the year, the employee made the following costs:

Donated 2,000 rubles for charity;

Paid 40,000 rubles for my daughter's education;

Paid for the treatment 15,000 rubles.

I bought an apartment for 350,000 rubles.

1. Let's define the amount of income tax calculated by the tax agent:

Month Income Tax Deduction income Amount of tax from the beginning. year one month January 9000 600 + 400 = 1000800010401040 February 9000x2 = 18000 600x2 + 400x2 = 20001600020801040 March 9000x3 = 27000 600x3 + 400x2 = 26002440031721092 April 9000x4 = 600x4 + 400x2 = 3200328004264104000 = 32006080079042470 July 64000 + 9000 = 73000 600x4 + 400x2 = 32006980090741170August 73000 + 9000 + 10000 = 92000 600x4 + 400x2 + 2000 = 520086800112842210 September 92000 + 9000 = 101000 600x4 + 400x2 + 2000 = 50095800 6 002 004000 2000x2 = 7200152800198647410November 160000 + 9000 = 169000 7200161800210341170December 169000 + 9000 = 178000 7200170800222041170Total178000720017080022204

Let's determine the amount of income tax calculated by the tax authority:

P.P. Petrov's income will amount to: 178,000 rubles + 270,000 rubles = 448,000 rubles.

The expenses of P.P. Petrov at the end of the year will be:

RUB 200 + RUB 2,000 + RUB 350,000 + RUB 38,000 + RUB 15,000 = RUB 412,200

Taxable income: RUB 448,000-RUB 412,200 = RUB 35,800

Tax amount: 35 800 rubles. х13% = RUB 4,654

Tax refund: RUB 4,654-RUB 22,204 = RUB 17,550

Calculation of the amount of tax on dividends:

The amount of dividends received is 10,000 rubles x 9% = 900 rubles.

Calculation of the amount of tax on borrowed funds:

Petrov P.P. authorized the creditor organization to determine the amount of material benefit, calculate tax from this amount and withhold it from wages.

The interest rate calculated on the basis of 3/4 of the refinancing rate is 152.26 rubles. (15,000 rubles x (13% x 3/4) x 38 days: 365 days).

The amount of material benefit is equal to: 152.26 rubles.

The tax is calculated at the rate of 35%: 152.26 x 35% = 53.29 rubles. (RUB 53).

The calculated amount of tax is withheld upon payment of wages for February.

The interest rate calculated on the basis of 3/4 of the refinancing rate is 82.81 rubles. ((15,000 rubles - 5,000 rubles) x (13% x 3/4) x 31 days: 365 days).

The amount of material benefits is equal to: 82.81 rubles.

RUB 81 x 35% = 28.98 rubles. (rounded up to 29 rubles).

The calculated amount of tax is withheld upon payment of wages for March.

The interest rate calculated on the basis of 3/4 of the refinancing rate is 40.07 rubles. ((10,000 rubles - 5,000 rubles) x (13% x 3/4 /) x 30 days: 365 days).

The amount of material benefits is equal to: 40.07 rubles.

The amount of income tax calculated at the rate of 35% is:

RUB 07 x 35% = 14.02 rubles. (rounded up to 14 rubles).

The calculated amount of tax is withheld upon payment of wages for April.

For correct accounting of income, tax agents are required to maintain Form No. 1-NDFL "Tax Card for Recording Income and Personal Income Tax", and in relation to the submission of information on income of individuals to the tax authorities, Form No. 2-NDFL "Certificate of Income of an Individual ".

Tax card<#"justify">To fill out the 2-NDFL form (References), the data contained in the "Tax card for recording income and personal income tax" for 2003, form N 1-NDFL and reference Information, given in the Appendix to forms 1-NDFL and 2-NDFL.

The Certificate reflects information about the income paid by the tax agent - the source of income to an individual, the amount of deductions, the amount of tax calculated and withheld by this source.

An example of filling out the 1-NDFL and 2-NDFL forms in Appendix 1, 2.

4.2 Procedure for submitting information to the tax authority

The organization is obliged to keep records of the income that it pays to employees. Income accounting is carried out in a special tax card according to the form No. 1-NDFL, approved by order of the Ministry of Taxes and Duties of the Russian Federation dated December 2, 2002. No. BG-3-04 / 686 “On Approval of Forms of Reporting on Personal Income Tax for 2002”.

The tax must be transferred to the budget no later than the day on which cash was received to pay income or the amount of bull's income was transferred to the employee's bank account.

If the income is paid in kind or received by the employee in the form of material benefits, the tax is transferred to the budget no later than the day following the day the tax was actually withheld. The tax is paid at the place where the organization is registered with the tax authorities.

If the total amount of withheld tax payable to the budget is less than 100 rubles, it is added to the amount of tax to be transferred in the next month. In any case, this amount must be transferred no later than December of the current year.

At the end of the year, for each employee of the organization, a certificate of income of an individual is drawn up in accordance with the form No. 2-NDFL, approved by order of the Ministry of Taxes and Duties of the Russian Federation of December 2, 2002 No. BG-3-04 / 686 "On approval of reporting forms for personal income tax for 2002 year". The income statement is submitted in tax office annually no later than April 1 of the year following the reporting year.

Conclusion

As a result of the work carried out, it is possible to highlight the main points of taxation of personal income in the Russian Federation. Thus, tax payers are individuals - tax residents of the Russian Federation, as well as persons who are not tax residents, but receive income from sources located on the territory of the Russian Federation. The tax base is defined as the sum of all income received in cash, in kind or in the form of material benefits, reduced by the amount of tax deductions (standard, social, property and professional). The tax period for personal income tax is a calendar year.

Russian organizations, bar associations and their institutions, individual entrepreneurs and permanent representatives of foreign organizations in the Russian Federation, as a result of relations with which the taxpayer received income, are recognized as tax agents. Tax agents are required to keep records of income that they pay to employees in a special tax card in the form No. 1-NDFL and draw up a certificate of income of an individual in the form No. 2-NDFL at the end of each reporting period.

In this paper, the taxation of personal income was studied on the basis of the current legislation of the Russian Federation. However, in 2006, changes were envisaged in the Tax Code of the Russian Federation, which entailed new order calculation of personal income tax. So on June 30, 2005, the President of the Russian Federation signed the federal law 71-ФЗ "On Amendments to Article 217 of Part Two of the Tax Code of the Russian Federation". Consider the provisions of the law that came into force on January 1, 2006.

First of all, the Law increases from 2 to 4 thousand rubles the amount of individuals exempt from taxation. First, we are talking about income that is received in the form of a gift from an organization or individual entrepreneur as a prize for a competition or competition held by a state or municipal authority, or a prize in an event held to advertise goods (works, services). Secondly, within the specified limits, income received by individuals in the form of material assistance provided to disabled people by public organizations of disabled people, or by the employer to his employee (his former employee dismissed due to retirement due to disability or old age). Thirdly, a similar taxation regime is extended to reimbursement (payment) by employers to their employees, their spouses, parents and children, former employees (retirees), as well as to disabled people of the cost of medicines purchased by them (for them) prescribed by the attending physician. As before, tax exemption will be granted upon presentation of documents confirming the actual costs of purchasing these medicines.

Bibliography

1. tax code Russian Federation - part one of July 31, 1998 No. 146-FZ (as amended on December 29, 2004) and part two of August 5, 2000 No. 117-FZ (as amended on December 29, 2004)

2.Federal Law of the Russian Federation N 71-FZ "On Amendments to Article 217 of Part Two of the Tax Code of the Russian Federation" dated 30.06.05

3.Federal Law of the Russian Federation No. 204-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation" dated December 29, 2004.

.Federal Law of the Russian Federation No. 112-FZ "On Amendments to Article 23 Personal income tax Of the Tax Code of the Russian Federation of 08/20/2004.

.Letter No. ММ-6-04 / 199 "On the forms of reporting on personal income tax for 2004" dated December 31, 2004.

6.Taxes: Textbook. allowance. Under. ed. D.G. Blueberry. - 4th edition, revised. and add. - M .: Finance and statistics, 2003.

7.Vorobyova E.V. Wage in 2005: Practical advice for an accountant. - M .: AKDI "Economy and Life", 2005.

.Chernik D. G. "Taxes" .- M .: "Finance and Statistics", 2003.

.Petrov A. Salary taxes: everything an accountant needs to know for correct work // Calculation. No. 10. 2005.

.Mikhailovsky A. "Ideal firm" - game number 2 // Moscow accountant. No. 4. 2004.

.Income tax will not become "progressive" // Federal Agency Financial Information. № 11. 2005.

12.Electronic reference system "Garant" NPP "Garant-Service" 2005.

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Tax liabilities have long been integral part modern man... Information on how individuals are taxed, types of taxes are contained in the Tax Code of the Russian Federation. Today, however, we will try to cover more succinctly the main taxes paid by the citizens of Russia.

Types of 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 many factors.

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

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

transport obligation of individuals;
personal income tax;
property tax;
land tax;
state duty - a fee, the amount of which varies depending on the characteristics of the provided public services.

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

Income taxes

9% on dividends received by residents of the Russian Federation

13% - Generally applicable rate

35% - regarding deposit interest, winnings in gambling activities

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

15% on dividends received by foreigners

Persons whose income (earnings) are subject to thirteen percent tax have the right to use that allow them to return the paid income.

professional;
standard;
property;
social.

The procedure for the implementation of the above-mentioned rule, especially the application is governed by the current legislation.

Transport tax

Enters transport tax in the types of taxes levied on individuals annually.

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

The tax rate is calculated in rubles, depending on the amount of horsepower of the motor. Municipal bodies federal subjects have the right to establish a tax on their own, but not more than ten times the amount determined.

Property tax

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

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

In the absence of property prices in the cadastral register for calculating the tax liability, inventory estimates are used, which are multiplied by deflator coefficients. A more detailed procedure for how species are determined, tax payments individuals are regulated by Chapter 36 of the Tax Code of the Russian Federation.
When taxpayers own a part of an object (share in a dwelling), the tax is charged in proportion to their share. Property obligation for the heir, it is calculated from the moment of registration of his right to property, and not from the receipt of a paper confirming the right to receive the inheritance.

Land tax from individuals

own land plot;
use the land on the basis of the right of life tenure;
issued the right of permanent use to the plots.

For individuals, land tax liabilities set at 0.3%. However, the legislation provides for the establishment of other rates with reference to the categories of land allotments, their area.

The obligation for the previous year is paid before the beginning of December of the current year. Individuals pay taxes in the Russian Federation, types of fees related to land, according to tax notifications.

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

Types of income that are subject to personal income tax

from the sale of property that has been owned for less than 3 years;
from renting out property;
income received outside the Russian Federation;
income from winnings;
other income.

Types of income that are NOT subject to personal income tax

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

All existing taxes for an individual. Taxation of individuals. The obligation to pay insurance premiums arises

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Similar documents

Division of taxes levied on individuals

The main types of taxes paid by the population.

Personal income tax

General Provisions

Payers

Object of taxation

Total taxable income

Sale of property

Receiving income from sources outside the Russian Federation

Income not subject to tax

Income taxed at a flat rate

The tax base

Standard deductions.

Pension deductions

Deductions for children and dependents

Deductions for charitable purposes

Deductions for developers

Tax rates

Obligations of employers and other organizations for withholding tax

Procedure for calculating and withholding tax

Reporting to tax authorities

Responsibility of Citizens for Submission of Tax Returns and Payment of Income Tax

Peculiarities of taxation of foreign citizens and stateless persons

Foreign citizens and stateless persons permanently residing in the Russian Federation (more than 183 days in a calendar year)

Declaration of income

Procedure for calculating and paying tax

Offset of tax amounts paid outside the Russian Federation

Foreign citizens and stateless persons living in the Russian Federation for less than 183 days in a calendar year

Double Tax Treaties

Property tax of citizens

Calculation and procedure for payment

Privileges

Vehicle Owner Tax

Subject of taxation

Calculation of tax

Privileges

Gift tax

Object of taxation

Land tax

Calculation and payment of tax

Privileges

Individual taxes in Russia

The object of taxation of individuals

Who is the taxpayer

Personal income tax (personal income tax) No. 1

Property tax No. 2

Transport tax no. 3

Land tax No. 4

Excise No. 5

Water tax no. 6

Hunting fee No. 7 and fish catch No. 8

Self-employed tax No. 9

There are also "indirect" taxes.

These taxes are classified as follows

Tutoring

Types of taxes and fees from individuals

Income taxes

Transport tax

Property tax

Land tax from individuals

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

Types of income that are subject to personal income tax

Types of income that are NOT subject to personal income tax