Taxes of organizations are federal regional and local. Regional taxes. Who is established taxes

By establishing the tax, the legislative bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by the Tax Code of the Russian Federation, the procedure and timing of the tax payment, the form of tax reporting. In addition, the laws of subjects of the Russian Federation may also provide for tax benefits and grounds for their use.

Taxpayers are: Russian organizations; Foreign organizations operating in Russia through permanent missions and (or) real estate ownership in the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation.

The object of taxation has its own characteristics, depending on who is a taxpayer. Thus, for Russian organizations, the object is recognized as movable and immovable property (including property transferred to temporary ownership, use, an order or trust management made to joint activities), taken into account on the balance sheet as objects of fixed assets in accordance with the established procedure for accounting accounting; For taxpayers - foreign organizations - movable and immovable property related to facilities of fixed assets; For foreign organizations that do not carry out activities in the Russian Federation through permanent missions, the real estate in Russia, which belongs to the specified foreign organizations on the right of ownership.

The law establishes a list of objects not recognized by tax objects: 1) Land plots and other objects of environmental management (water bodies and other natural resources); 2) The property belonging to the federal executive bodies in which the military and (or) service provided to it used by these bodies for the needs of the defense, civil defense, security and law enforcement protection in the Russian Federation.

The tax base is the average annual value of the property recognized as the object of taxation. For these purposes, the property recognized as the object of taxation is taken into account, as a general rule, at its residual value. A tax base for foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as in relation to the objects of real estate of foreign organizations that are not related to these organizations in the Russian Federation, the inventory value of these facilities according to the inventory authorities is recognized. The tax base is determined by taxpayers independently in the objectives of the Tax Code.

The Tax Code of the Russian Federation regulated the features of determining the tax base within the framework of the contract of a simple partnership (agreement on joint activities) (Article 377), the peculiarities of the taxation of the property transferred to the Trustee (Article 378).

The tax period recognizes the calendar year, the reporting periods - the quarter, half of the year and nine months of the calendar year. At the same time, the legislative (representative) authority of the subject of the Russian Federation when taxing is entitled not to establish reporting periods.

Tax rates are established by the laws of the constituent entities of the Russian Federation and may not exceed 2.2%. It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as the object of taxation. Tax benefits are installed at two levels: federal (art. Tax Code of the Russian Federation) and regional (laws of the subjects of the Russian Federation).

Tax benefits are divided into taxpayers (organizations and institutions of the Criminal Executive System of the Ministry of Justice of the Russian Federation; religious organizations); For property (property of specialized prosthetic and orthopedic enterprises; property of lawyers colleges, a bureau and legal advice; property of state scientific centers). Some types of benefits are temporarily limited.

The amount of tax is calculated according to the results of the tax period as a product of the relevant tax rate and the tax base defined for the tax period. The payment of the tax involves making advance payments, the amount of which is calculated on the results of each reporting period in the amount of one fourth work of the relevant tax rate and the average value of the property defined during the reporting period. At the same time, the legislative body of the subject of the Russian Federation in the establishment of the tax is entitled to provide for certain categories of taxpayers the right not to calculate and not pay advance payments for the tax period.

Tax and advance pays are payable in and timing, which are established by the laws of the constituent entities of the Russian Federation. Taxpayers are required after each reporting and tax period submitted to the tax authorities to tax payments on advance payments on the tax and tax declaration for tax no later than 30 days from the date of the end of the corresponding reporting period. Tax declarations on the basis of the tax period are submitted no later than March 30 of the year following the expired tax period. Tax on gambling business. From January 1, 2004, the gambling tax is regulated by ch. 29 NK RF. Prior to this, a federal law of July 31, 1998 was operating on the territory of the Russian Federation "On the gambling tax". Before the entry into force of Ch. 29 of the Tax Code of the Russian Federation said tax was among the federal. Currently, it is included and the law "On the basics of the tax system in the Russian Federation", and Art. 14 Tax Code of the Russian Federation in a group of regional taxes.

The Tax Code of the Russian Federation defines the basic concepts applied to the challenge of this payment. In accordance with the Tax Code of the Russian Federation (Art. 364), the gambling business is entrepreneurial activities related to the extraction by organizations or individual entrepreneurs of income in the form of winning and (or) fees for conducting gambling and (or) betting, which is not realized goods (property rights ), works or services. The organizer of the gambling establishment, including the Bookmaker Office, is an organization or an individual entrepreneur who is implemented in the field of gambling business activities for organizing gambling, with the exception of gambling on the tote. The tote organizer is an organization or an individual entrepreneur who exercise in the field of gambling business mediation to organize gambling on rates of rates from participants in mutual bets and (or) paying a win.

The taxpayers of the tax recognize the organization or individual entrepreneurs who carry out enterprises in the field of gambling business. Tax objects include: 1) game table; 2) gaming machine; 3) Tote Cash; 4) Bookmakers office office. The taxpayer is obliged to register in the tax authority at the place of its registration as a taxpayer each of the specified tax objects no later than two working days before the installation date of each taxation object. Registration is made by the tax authority with the obligatory issuance of a certificate of registration within five working days from the date of receipt of the application from the taxpayer on the registration of an object (objects) of taxation (about due to the number of tax objects). The tax base is determined by each of the objects of taxation separately as the total number of appropriate taxation objects. The tax period recognizes the calendar month. Tax rates are established by the laws of the constituent entities of the Russian Federation in the following limits: 1) for one game table - from 25 thousand to 125 thousand rubles; 2) for one slot machine - from 1500 to 7500 rubles; 3) for one cashier of the tote or one cashier of the bookmaker office - from 25 thousand to 125 thousand rubles.

The amount of tax is calculated by the taxpayer independently. The tax declaration for the past tax period is submitted by the taxpayer to the tax authority at the place of its accounting as a taxpayer every month no later than the 20th day of the month following the existent tax period.

The Tax Code of the Russian Federation settled the procedure for calculating the tax, depending on the date of establishing a new taxation object (Article 370).

The tax payable according to the results of the tax period is paid by the taxpayer no later than the period established for submitting the tax declaration for the appropriate tax period in accordance with the Tax Code of the Russian Federation.

Transport tax. Transport tax established by the Tax Code of the Russian Federation (ch. 28) is introduced into effect by the laws of the constituent entities of the Russian Federation. The legislative bodies of the subject of the Russian Federation, entering the tax, determine the tax rate within the limits established by the NKRF, the procedure and timing of its payment and reporting form. In addition, the laws of constituent entities of the Russian Federation may also provide for tax breaks and grounds for their use by the taxpayer.

The taxpayers are individuals and organizations on which vehicles recognized as the object of taxation in accordance with the Tax Code of the Russian Federation (Article 358). Taxation object is the following vehicles: Cars, Motorcycles, Motorollars, Buses and other self-propelled machines and mechanisms on a pneumatic and caterpillar, aircraft, helicopters, boats, yachts, sailing ships, boats, snowmobiles, motorcycles, motorboats, hydrocycles, noncommet ( Towed vessels) and other water and air vehicles registered in the prescribed manner in accordance with Russian legislation. In the Tax Code of the Russian Federation, an exhaustive list of vehicles that are not subject to taxation is established. This is: 1) Running boats, as well as motorboats with a power engine no more than 5 liters. from; 2) Cars of passenger, specially equipped with disabled cars, as well as cars passenger with engine power up to 100 liters. from. (up to 73.55 kW) acquired through social protection authorities; 3) commercial marine and river ships; 4) Passenger and cargo marine, river and aircraft owned (on the right of maintenance or operational management) of organizations, the main activity of which is the implementation of passenger and (or) freight traffic; 5) Tractors, self-propelled combines, all brands, special cars (veterinary care, maintenance, milk carriage, machine for transporting livestock and birds, machines for transportation and making mineral fertilizers); 6) vehicles belonging to federal executive bodies, where military and (or) service provided for it; 7) West vehicles; 8) aircraft and helicopters of sanitary aviation and medical service.

The tax base is determined differentially for different types of vehicles: as the engine capacity of the vehicle in horsepower (cars, etc.); in relation to the aqueous non-intended (towed) vehicles for which gross capacity is determined - as gross capacity in register tons; With respect to other aquatic and air vehicles - as a unit of vehicle. From January 1, 2005, the tax base of vehicles with jet engines is particularly determined. Tax period - calendar year. Tax rates are established by the laws of the constituent entities of the Russian Federation, based on the rates enshrined the Tax Code of the Russian Federation. So, in the Tax Code of the Russian Federation, rates are installed on cars passenger with engine capacity up to 100 liters. from. - 5 rubles. from each horsepower; On buses - 10 rubles. with 1 liter from. With engine power up to 200 liters. from; on airplanes and helicopters - 25 rubles. with 1 liter C, and on other aquatic and air vehicles that do not have engines - 200 rubles. From a vehicle unit, etc. The tax rates specified in the Tax Code of the Russian Federation (Article 362) may be increased (reduced) by the laws of the constituent entities of the Russian Federation, but not more than 5 times. At the same time, it is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account their useful life.

The procedure for calculation: taxpayers - organizations calculate the amount of tax independently. In addition, on time, the US-based laws of the Russian Federation, they submit to the tax authority at the location of the vehicles to the tax return. With regard to individuals, the tax amount calculates the tax authorities on the basis of information that are submitted by the bodies carrying out the state registration of vehicles. Taxpayers - individuals pay a tax notification tax, which is awarded by the tax authority on time no later than June 1 of the tax period. Tax payment is made at the location of vehicles in the manner and deadlines, which are established by the laws of the constituent entities of the Russian Federation.

Forest income. Forest income is included by the Law of the Russian Federation "On the basics of the tax system in the Russian Federation" in the list of regional taxes of fees. This payment is charged for forest use and is established in order to rational exploitation and reproduction of forest resources. His charge is governed by the Forest Code of the Russian Federation (by section V "Payments for the use of the Forest Fund and funding for forestry expenditures"); Instruction of the State Service Service of the Russian Federation dated April 19, 1994 No. 25 "On the procedure and deadlines for making a board for wood released on where the Forest Forest Removal Paters for Wood, which was released on the root, and that ^ e (object, rates, order and timing of the payment of these applications ; by the Decree of the Government of the Russian Federation of February 2001 "On the minimum rates for wood for the wood released on the root"; the main provisions on the procedure and conditions of the collection of forest submissions, approved by the state service of Russia, the Ministry of Finance of Russia and Rosleshoz on December 14, 1993

Payments for the use of the forest foundation are installed in two types: forest feed and rent. Forest Podachi are a fee charged for wood released on the root, the harvesting of gils, secondary forest materials, sealing, pasture of livestock, fishing harvesting of woody juices, wild fruits, berries, mushrooms, medicinal plants, technical raw materials, accommodation of hives and apiaries and for other Types of side forests, use of the forest fund for the needs of the hunting economy, the use of the forest foundation in cultural and wellness, tourist and sports purposes. As part of forest feeds charged for the forest Forest land. Forest Podachi is charged for all types of forest management with short-term use of the forest fund, rental fees - when leased areas of the forest fund. Forest shipments for wood, for the root, are forest users who carry out wood harvesting in the Forest Fund of the Russian Federation, as well as in forest plantations that are not included in the forest fund.

The object of climbing forest feeds is the volume of wood on the root, released by forest users. In accordance with the above-mentioned basic provisions on the procedure and conditions of challenge the forest feeds, the sizes of forest feeds on the vacation of the wood for the root are calculated, based on 1 cubic meter of discharged wood. Forest feed rates are installed and for the unit of forest resource, according to the divine types of forest management - for hectares located in the use of the forestry sections. The rent is determined on the basis of forest feed rates. The Government of the Russian Federation establishes the minimum rates of wood for the wood released to the root. Forest rates are established by the state authorities of the constituent entities of the Russian Federation in coordination with the territorial bodies of the Federal Forest Management Authority in the respective subjects of the Russian Federation or are determined by the results of forest auctions. With this code, cases of exemption from forest supply are enshrined. Thus, forestry subjects are not charged for the woods harvested by the leshozes of the federal forest management body during the logging of intermediate use, other forestry work, forest management, research and design work for the needs of forestry, etc. The rent is paid when leased areas of forestry Foundation tenants. Its size, order, conditions and deadlines for its introduction are determined by the Treaty of Lease of the Forest Foundation. The code is set up with benefits for payments for the use of the Forest Foundation (Article 107). From payments for the use of the forest fund for their own needs: Participants in the Great Patriotic War, as well as citizens, on which the legislation are common social guarantees and benefits of the participants of the Great Patriotic War; disabled I and II groups; Pensioners living in rural areas; Persons affected by natural disasters; Forced migrants; peasant (farmer) farms; Representatives of indigenous minorities. Persons who made payments for the use of the forest fund, as well as leshozes of the Federal Forest Management Authority, are exempt from making land fees.

Forest Podachi is entered in the form of one-time and (or) regular payments throughout the term of the document resolving the use of the forest fund. In case of wood harvesting by investors who carry out the investment of their own, borrowed or attracted funds (property and (or) rights) in search, exploration and mining of mineral raw materials and are subsidized users of the subsoil on the terms of the agreement, entering into the budget of forest filters for wood released For the root, they produce them on a contractual basis in accordance with the Federal Law of December 30, 1995 "On Production Decans" and other legislative acts of the Russian Federation.

Forest Podachi, the sums of the contest and damage for refinery enter the district budgets of the districts (city budgets of cities), on the territory of which the forest fund is carried out, and in the cities of Moscow and St. Petersburg, respectively, in the budgets of these cities.

To the Russian Federation (Art. The following procedure for the distribution and use of funds received when charging payments for the use of the Forest Foundation is established: part of the forest feed and rent in the amount of minimum rates for wood released to the root in the federal budget (40%), Budgets of the subjects of the Russian Federation (60%). Part of these funds enrolled in the budget of the subject of the Russian Federation, the relevant territorial body of the Federal Forest Management Authority to finance forest reproduction costs in accordance with the standards defined by the Federal Forestry Authority. Forest Podachi and Rental The remaining part of the forestry of the federal forest management body is equal to budgetary funds and are used for forestry needs.

As already noted, from January 1, 2005, the forest income is not included in the system of taxes and fees regulated by Art. 13-15 NK RF.

Local taxes and fees

Tax on property of individuals. The property tax of individuals belongs in accordance with the Law of the Russian Federation "On the basics of the tax system in the Russian Federation" to the group of local taxes. The source of his legal regulation is the law of the Russian Federation of December 9, 1991. "On taxes on the property of individuals." In the new edition of Art. The 15 Tax Code of the Russian Federation (enters into force on January 1, 2005) it is also included in local taxes.

His payers - individuals - owners of the IMA recognized by the object of taxation. The latter includes: residential buildings, apartments, cottages, garages and other buildings, premises and structures. Until January 1, 2003, helicopters, aircraft, motorboats and other water vehicles were also related to objects of the taxation (now they are objects of taxation tax). Tax rates on structures, premises and structures are established by the regulatory legal acts of representative bodies of local governments. They can determine the differentiation of rates within the established limits depending on the total inventory value, such as use and other criteria. Tax rates are set within the following limits: at the cost of property up to 300 thousand rubles. The rate is up to 0.1%; and, accordingly, at cost from 300 thousand to 500 thousand rubles. - from 0.1 to 0.3%, and over 500 thousand rubles. - from 0.3 to 2%. Taxes are credited to the local budget at the location (registration) of the taxation object.

The law establishes tax benefits. So, it is released: 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 I and II groups, disabled since childhood; Participants in the civil and Great Patriotic Wars, other combat operations on the protection of the USSR of military personnel; Persons who receive benefits in accordance with the Law of the RSFSR "On the social protection of citizens who are influenced by radiation due to the catastrophe at the Chernobyl NPP", and their equivalent persons; Servicemen, as well as citizens dismissed from military service to achieve the maximum age at military service, or in connection with organizational and staff activities that have a total duration of military service 20 years and more. In addition, tax on buildings, premises and structures is not paid: pensioners; citizens dismissed from military service or calling on military fees who performed international debt in Afghanistan and other countries in which fighting was conducted; parents and spouses of military personnel and civil servants who died in the performance of duties, etc.

Representative bodies of the authorities of the Russian Federation have the right to reduce the amount of bets and establish additional tax benefits for both the categories of payers and for individual payers. Local governments can provide tax benefits only to individual payers. The calculation of taxes is made by tax authorities. Persons entitled to benefits independently represent the necessary tax authorities. The tax on buildings, premises and structures is calculated on the basis of data on their inventory value as of January 1 of each year.

Authorities registering rights to immovable property and transactions with it, as well as technical inventory bodies obliged annually by March 1 to submit information to the tax authority necessary to calculate taxes as of January 1 of the current year. For the structure, the room and the structure, which passed by inheritance, the tax is charged from heirs from the moment of opening the inheritance.

The payment of the tax is made by the owners equal shares in two times - no later than September 15 and November 15. Persons who are not at the timely attracted to the payment of tax pay it no more than three years.

Land tax. Land tax in accordance with Art. 21 of the Law of the Russian Federation "On the basics of the tax system in the Russian Federation" and Art. The 15 NK of the Russian Federation refers to a group of local taxes. Currently, regulated by the Law of the Russian Federation of October 1991 "On the Earth Place", as well as regulatory constituent entities of the Russian Federation and local governments. This tax was introduced to stimulate the rational use, protection and development of land, an increase in soil fertility, equalizing the socio-economic conditions of management on the lands of various quality, ensuring the development of infrastructure in settlements, the formation of special funding funds of these events.

Taxpayers are legal entities and individuals, including foreigners who are land in ownership, possession or use. Tenants pay rent. Paters of land tax are divided by law into the following groups: a) agricultural enterprises (collective farms, state farms, peasant kie) farms, inter-farm enterprises and organizations, cooperatives and others); b) agricultural enterprises of the industrial type (poultry farms, greenhouses, crustaceans, animal husbandry complexes and others on an independent balance sheet) on the list approved by the legislative (representative) authorities of the constituent entities of the Russian Federation; c) other organizations and individuals paying tax on other grounds than the organizations specified in paragraph "b". The basis for the establishment of a tax and rent for land is a document certifying the right of ownership, vulnery or use (lease) by the land plot.

The law establishes a list of benefits relating to both species of land and specific categories of persons (legal and physical) exempted from land tax. For example, the land tax payment is exempt (Article 12):

• lands taken by a strip of tracking along the state border of the Russian Federation, and the land of common use of settlements, etc.;
• reserves, national and dendrological parks, Botanical Gardens, Experimental and Educational and Experienced Farms of Research Institutions, etc.; 3) participants in the Great Patriotic War; Persons with disabilities I and II groups, etc.

The size of land tax is established in the form of stable payments per unit of land per year. It does not depend on the results of the economic activity of the owners of landowners, land users. Land tax rates are reviewed in connection with the change in the landlines that do not depend on the user. In case of non-use of land plots or use not by intended purpose, the land tax rate is set in two-dimensional. Local governments are given the right to increase the favorable conditions for the placement of land plots to raise the rates of Ze-Melon but not more than twice.

The law defines the features of the establishment of land tax from agricultural land, taking into account the composition of the land, their quality, area and location. In this case, the law itself establishes the average size of land tax from one hectare of Pashny in the constituent entities of the Russian Federation. The legislative (representative) authorities of the constituent entities of the Russian Federation, based on the average tax sizes from the hectare of Pashny and the cadastral assessment of land, are established and approved land tax rates for pashny soil groups, as well as perennial plantings, hay and pastures. Minimum land tax rates for one hectare of Pasha and other agricultural land are established by the legislative (representative) authorities of the constituent entities of the Russian Federation. In addition, correctives are introduced for taxpayers, taking into account the location of their land plots. The procedure for collecting land tax for plots within the boundaries of rural settlements and beyond their features provided to citizens to conduct personal subsidiary farms, gardening, gardening, animal husbandry, sealing and grazing of livestock were particularly settled. It is charged from the entire area of \u200b\u200bthe land plot at the average tax rates for the land of the agricultural administrative area.

The land tax for the plots provided to citizens and legal entities within the borders of rural settlements for others (with the exception of the above) goals, is charged from the entire area of \u200b\u200bthe land in the amount of 5 rubles. per square meter.

The amount of tax depends also on such circumstances as the foundation of land within the boundaries of the city (settlement) feature or beyond; The tax for land is paid within or in excess of the established rules of their discharge, etc. From January 1, 2005, it is planned to apply increased land tax rates for land plots acquired to property for individual housing construction.

The legislative (representative) authorities of the constituent entities of the Russian Federation have the right to establish additional land tax benefits within the amount of land tax, which is at the disposal of the relevant entity. Local governments have the right to establish land tax benefits in the form of a partial exemption for a certain period, deferred payment, lowering land tax rates for individual payers within the amount of tax remaining at the disposal of the relevant local government authority.

Legal entities calculate the land tax independently, representing no later than July 1 into the tax authorities the calculation of taxes due to each land plot. Individuals pay tax on the basis of tax notices. The sum of land tax in this case is calculated by the tax authorities.

The tax amounts are paid equal to shares no later than September 15 and November 15. The legislative (representative) authorities of the constituent entities of the Russian Federation and local self-government bodies, taking into account local conditions, have the right to establish other tax payments.

Unlike other local taxes, the land tax is characterized by several features: first, despite the fact that land tax is local tax, according to Art. The 18 law has established a special distribution of land taxes between budgets of different levels. However, for several years (including in 2004), the action of this article is suspended by the law on the federal budget for the current year.

Secondly, the land tax is established as a target tax - the funds from its receipts should be used to finance the measures for the zeluvolution, the protection of land, the increase in their fertility, etc. However, the federal law "On the Federal Budget for 2004" is the action of this rule of law (Art. 24) suspended.

The same federal law establishes that in 2004 the payers of land tax and rent for the land of cities and towns lists the specified payments in full to the accounts of the bodies of the Federal Treasury, followed by the distribution of income from their receipts between the levels of the Russian Federation for the following regulations: to the budgets of the subjects RF (with the exception of the cities of Moscow and St. Petersburg) - 50%; to the budgets of the cities of Moscow and St. Petersburg and budgets of closed administrative and territorial entities - 100%; The budgets of cities and towns, other municipalities (with the exception of municipalities that are part of the cities of Moscow and St. Petersburg) - 50%.

Concept and types of regional taxes

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

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

• Federal;
• Regional;
• Local.

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

Regional taxes are taxes, the establishment of which provided for by the Tax Code of the Russian Federation and which are introduced into actions in the adoption of a particular federal subject of the relevant law.

These taxes are subject to payable only on the territory of the respective federated subjects.

The regional tax system includes taxes, the action of which tax legislation applies to the entire Russian territory, as well as those that are established by the laws of certain subjects of the federation. The payment and the others are mandatory in the territory of these relevant subjects by the taxpayers recognized due to legislation.

The Federal Tax Code of Article 14 provides for only three taxes, which in the right to introduce the subjects of the Russian Federation on its territory. Regional taxes include tax:

• on property levied with organizations;
• on gambling business;
• transport.

Composition of regional taxes

As noted above, regional taxes include:

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

The modern Russian Tax Code was not enacted, for the domestic tax system, regional tax division was characterized by:

• compulsory;
• optional.

The essence of such a unit was the possibility of limited use in the regions (regions) of taxes separately on the territory of the country. Public power in the field was endowed with the authority to introduce taxes of regional importance in the quantities in which he deems independently without any restrictions. Some subjects of the federation due to the implementation by the authorities of such powers to the maximum were overloaded with taxation.

Limit the tax burden and bring the tax system on the territory of the whole country into a single state the currently operating Tax Code of the Russian Federation was called. It was he who secured an exhaustive (closed) list of regional taxes, which have the right to be administered in certain regions by local laws, thereby reducing the incorrect tax burden with taxpayers.

From now on, establish additional regional taxes that are absent in the Tax Code of the Russian Federation, it is prohibited that fruitfully affects primarily for business entities - legal entities.

Elements of regional taxes

Regional taxes are recognized as a combination of taxes established throughout the territory of the Russian Federation its laws and the NC in particular, as well as in the scale of the individual region, but taking into account the provisions of the current federal tax legislation.

Both levels of taxes are in their composition separate narrower classifications, in particular for regional taxes, the classification is represented by a list of taxes that can be established within the subject of its authorities:

• property tax;
• tax on gambling business;
• transport tax.

An analysis of existing regional taxes shows that for the most part, legal entities are acting as a taxpayer - organizations engaged in economic activities, and in rare cases of physical.

Characteristics of regional taxes

The characteristic of regional taxes depends on a tax that has enacted in the region. In general, each of the types of permissible administration within the region is characteristic of the following:

1. For the tax on property of a legal entity - it takes the most significant reservoir in the regional tax system. On average, regional budget income is formed by paying this tax by 6% or more.

Taxpayers are legal entities, on the balance sheet of which is the property, which is regarded by tax legislation as an object of taxation.

Objects in this case advocate for domestic legal entities movable and immovable property, which by accounting are taken into account as fixed assets of the organization.

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

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

2. For the tax on gambling business, the taxpayers are a legal entity or IP, which is associated with the extraction of income in the field of gambling business by charging fees for gambling, bet, etc.

Tables are subject to tables, automata recognized by game, as well as the Tote Cash regulations or the bookmaker office.

Each unit of the specified object must first register in the territorial tax service.

At the same time, the registration period is 2 or more than the day of installation (opening of the office or tote) for each individual unit.

To register the taxpayer to apply, after considering which the corresponding unified certificate is issued.

3. Transport tax is regional, with characteristic features.

So, the object of taxation:

• mechanical vehicles;
• motorcycles;
• motor collections and other, including water and aircraft, which have been registered in the territory of the Russian Federation in the manner defined by its legislation.

The taxpayers are individuals, on whose name the specified objects are registered. This category of regional taxes contains a sufficiently large list of persons who are granted benefits to pay the specified tax.

Functions of regional taxes

Regional taxes - cash paid by legal entities in the regional budget, which allows the subsequent subject of the federation in his person to use these deductions to perform a number of functions:

• accumulation and use of funds entering the regional budget to achieve regional goals;
• realization by the authorities of the region of its representative and administrative powers;
• self-sustainment of the implementation of social importance programs developed and operating within the region (regions);
• development of the infrastructure of the region;
• maintaining ecology and natural resources, since they are the natural base of the existence, development and prosperity of the region.
• stimulating business activity, carrying out structural transformations that will make the region (area) more attractive with current views of investments, which will later affect the future well-being of the regional budget and tax sphere.

The value of regional taxes

The importance of regional taxes in the budgets of the subjects of the Russian Federation is colossal. All because modern realities impose on them the function of the lever regulating the uninterrupted formation and replenishment of the regional budget.

The main role of regional taxes is reduced to the fact that they are designed to materialize and feed the regions. These material resources are to be redistributed and the reference and development of the region, the decision of the primary tasks and the implementation of socially significant programs that are not funded at the expense of the federal budget, or are funded in a significantly less than necessary.

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

The procedure for establishing regional taxes

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

The legislative bodies of state power of a federal entity in establishing taxes for their region (region) are guided by federal tax norms focused in the Tax Code of the Russian Federation. They define:

• tax rates;
• payment procedure;
• payment deadlines.

The remaining elements of taxation, as well as the circle of taxpayers, are provided for by the NC RF.

Regional legislative power, these laws, taking into account the provisions of the Tax Code of the Russian Federation, may additionally provide for tax reliefs (benefits) for individual categories of taxpayers, as well as order and grounds for their application.

Content:

Introduction

1. Classification of taxes

2. Taxes charged in the territory of the Russian Federation

2.1. Federal taxes

2.2. Regional and local taxes

Conclusion

Bibliography

Introduction

Taxes are the necessary link of economic relations in society since the emergence of the state. The development and change in the forms of the state device is always accompanied by the transformation of the tax system. In modern civilized society, taxes are the main form of state revenues. In addition to this purely financial function, the tax mechanism is used for the economic impact of the state for social production, its dynamics and structure, on the state of scientific and technological progress.

The tax revenues of the state are formed at the expense of the new value established in the process of production (labor, capital, natural resources). Taxes express really existing monetary relations that are manifested in the process of withdrawing part of the value of national income in favor of national needs. The economic content of taxes is expressed in the relationship between the state and economic entities (individuals and legal entities) on the formation of public finances. Tax relations as part of financial relations are in constant change.

Taxes are one of the main ways to form budget revenues. As a rule, taxes are charged to ensure solvency of various levels of state power.

All tax varieties is a large and important complex in which there is its own classification.

The purpose of this test work is to consider a totality of taxes on belonging to the levels of power and management: federal regional and local.

To implement the target, it is necessary to solve the following tasks:

1. To analyze the literature.

2. Consider the classification of taxes.

1. Classification of taxes

Tax grouping according to different classification features is presented in Table 1. Classification is needed to streamline knowledge about various types of taxes. The main classification features are: the subject of the tax; Tax object; bid type; method of taxation; payment source; appointment; belonging to the levels of power and management; the right to use tax revenues; The possibility of translating.

Table 1. Classification of taxes in the Russian Federation.

The most popular is the classification of taxes on belonging to the levels of power and management - taxes are classified depending on the body that charges the tax and at the disposal of which it comes. According to this classification sign, taxes in Russia differ as follows: federal, regional and local. In accordance with the Tax Code of the Russian Federation (NK), the tax is referred to the obligatory, individually free payment, charged from organizations and individuals in order to financial support for the state and municipalities. Under the collection is understood to be a mandatory contribution charged from organizations and individuals, the payment of which is one of the conditions of committing payers of fees to government agencies, local government actions, including the provision of certain rights or issuing licenses.

NK RF St12. The following types of taxes and fees in the Russian Federation.

Federal taxes in the Russian Federation are determined by tax legislation and are mandatory to pay throughout the country. The list of regional taxes was established by the Tax Code of the Russian Federation, but these taxes are enrolled in the laws of the subjects of the Federation and are mandatory to pay on the territory of the relevant subject of the federation. Entering regional taxes, representative (legislative) authorities of the constituent entities of the Federation define tax rates on relevant taxes (but within the limits defined by federal legislation), tax breaks, order and timing of taxes.

All other elements of regional taxes are established by the relevant federal law. This is the order of introducing local taxes with the only difference that they are put into effect by representative bodies of local self-government.

Depending on the collection method, taxes are divided into direct and indirect.

Direct taxes are installed directly on the income or property of the taxpayer. In this regard, with direct taxation, cash relations arise directly between the taxpayer and the state. An example of direct taxation in the Russian tax system can be: tax on income of individuals, income tax, property taxes such as legal and individuals and a number of other taxes. In this case, the basis for the taxation is possession and use of incomes and property.

Indirect taxes are charged in consumption, i.e., in the process of returning income or turnover of goods. They are included in the form of allowance in the price of goods, as well as the tariff for work or services and are paid by the consumer. The owner of goods, work or services in their implementation receives from the buyer simultaneously with the price and tax amounts, which then transfers the state. Therefore, indirect taxes are often called consumption taxes and are intended to transfer the real tax burden on the end user. The tax subject in this case is the seller of goods, acting as an intermediary between the state and the actual tax payer. An example of indirect taxation is the value added tax, excise taxes and customs duties.

For the state, indirect taxes are the easiest in terms of their collection. These taxes are attractive for the state by the fact that their receipts in the treasury are not directly tied to the financial and economic activities of the taxation subject and the fiscal effect is achieved even in the conditions of a decline in the production and unprofitable work of enterprises.

2. Taxes charged in the territory of the Russian Federation

· Organizations;

· individual entrepreneurs;

· Persons recognized by VAT taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.

Actual taxpayers serve consumers - buyers of goods (works, services).

a) the sale of goods (works, services) in the territory of the Russian Federation, including the implementation of subjects of the pledge and transfer of goods by agreement on the provision of indental or innovation, as well as the transfer of property rights;

b) carrying out construction and installation work for its own consumption;

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

A detailed list of tax objects is also given in Art. 146 NK RF.

Article 251 of the Tax Code of the Russian Federation identifies income not taken into account when determining the tax base. Tax rates are defined by Art. 284 Tax Code of the Russian Federation.

Income tax of individuals (NDFL) - 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.

The basis of this tax of the Tax Code of the Russian Federation, part of the second, chapter 23, Articles 207-233, the order of the Federal Tax Service of the Russian Federation of October 13, 2006 N SAE-3-04 / [Email Protected]

Taxpayers:

· Individuals - Tax residents of the Russian Federation.

· Individuals - non-residents receiving income in the Russian Federation.

Note. The tax residents recognize individuals actually in the Russian Federation at least 183 calendar days within 12 of the next consecutive months. This period is not interrupted in cases of departure from the Russian Federation for short-term (less than six months) treatment or learning.

The object of taxation recognizes the incomes of individuals - tax residents of the Russian Federation and non-residents from sources in the Russian Federation, as well as income of individuals - tax residents of the Russian Federation from sources outside the Russian Federation.

Types of income:

· Dividends and interest;

· insurance payments;

· Revenue from renting or other use of property;

· Revenues from the implementation of real estate, shares, shares in the authorized capital, the rights of the organization requirements in connection with the activities of its separate division in the territory of the Russian Federation, other property;

· Remuneration for the implementation of labor or other duties;

· Pensions, scholarships and similar payments;

· Revenues from the use of any vehicles, incl. marine, river, aircraft;

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

· Payments to successors of the dead insured persons;

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

When determining the tax base, all revenues obtained both in cash and in natural forms, as well as in the form of material benefits. Of the various kinds of revenue, including by the court decision, do not reduce the tax base.

The tax base is determined separately for each type of income in respect of which various rates are installed.

For income taxable at a rate of 13%, the tax base is defined as a monetary expression of such income reduced on the amount of tax deductions (Art. 218-221 of the Tax Code of the Russian Federation).

Revenues (expenses taken to deduct), expressed in foreign currency, are recalculated in rubles at the rate of the Central Bank of the Russian Federation, established on the date of actual receipt of income (the date of the actual expenditure).

Rates: 13% - the overall rate on all incomes, except those indicated below. Special rates: Taxation at a rate of 9% is made in the following cases:

• upon receipt of dividends (clause 4 of Art. 224 of the Tax Code of the Russian Federation);
• upon receipt of interest on mortgage bonds issued before January 1, 2007 (paragraph 5 of Art. 224 of the Tax Code of the Russian Federation);
• upon receipt of income by the founders of trust management of mortgage coating. Such income must be obtained on the basis of the acquisition of mortgage certificates of participation issued by the Mortgage Manager until January 1, 2007 (paragraph 5 of Art. 224 of the Tax Code of the Russian Federation).

Taxation at a rate of 15% is produced:

on income in the form of dividends from equity participation in activities in Russian organizations obtained by non-tax residents of the Russian Federation.

Taxation at a rate of 30% is produced:

all incomes received by non-tax residents of the Russian Federation with the exception of income in the form of dividends from equity participation in the activities of Russian organizations in respect of which a rate of 15% is established.

Taxation at a rate of 35% is produced:

• on income from the cost of winning and prizes based on the results of competitions, games and other events of an advertising nature in terms of exceeding 4000 rubles;
• percentage incomes on deposits in banks in terms of exceeding the amount calculated on the current refinancing rate of the Central Bank of the Russian Federation on deposits in rubles and 9% per annum on foreign currency deposits;
• on the amount of savings percentage in obtaining borrowed (credit) funds in terms of exceeding the established limits.

Note On March 29, 2010, the Bank of Russia's refinancing rate was established in the amount of 8.25 percent per annum (indication of the Central Bank of the Russian Federation of March 26, 2010 No. 2415-y).

Mineral mining tax (NPPI) - Direct, federal source levied with subsoil users. From January 1, 2002, the NDPI defines the head of the NKRF. Research payers recognize the users of the subsoil - organization (Russian and foreign) and individual entrepreneurs.

In the Russian Federation, almost all useful fossils (with the exception of common-prolonged: chalk, sand, individual types of clay) are state. Property, and for the extraction of these minerals, it is necessary to obtain a special permit and register as a payer of the NPPI (see Article 335 of the NKRF).

Taxpayers pay NPPI at the location of the sections of the subsoil, granted to them. If mining of minerals are carried out in the zone of the continental shelf of the Russian Federation or outside the Russian Federation (if the territory is under the jurisdiction of Russia or is rented by it) then the user is registered at the place of finding an organization or at the place of residence of Phys. Persons. The tax base is the cost of mined minerals (for all minerals, except oil and natural gas). For oil and natural gas, the tax base is the amount of mineral resources.

Tax objects

Minerals:

1. Extraked from the depths in the territory of the Russian Federation on the subsection area provided by law.

2. Extracted from waste (loss) of production subject to separate licensing.

3. Extraked from the subsoil outside the Russian Federation in the territories rented used on international treaties or under the jurisdiction of the Russian Federation.

• socked fossils, incl. underground waters mined by an individual entrepreneur and used directly for personal consumption;
• mined (collected) mineralogical, paleontological and other geological collectible materials;
• mined from subsoil during the formation, use, reconstruction and repair of protected objects with scientific, cultural significance;
• extracted from their own waste (loss) of mining and processing production;
• drainage underground water.

Water tax - Tax paid by organizations and individuals exercising special and (or) special water use.

Taxpayers:

· Organizations and individuals carrying out special or special water use in accordance with the legislation of the Russian Federation.

· Do not pay tax those who use water bodies on the basis of contracts concluded after the introduction of the Water Code of the Russian Federation.

Taxation objects:

• Water fence from water bodies.
• Using the water area of \u200b\u200bwater objects, except for the forest.
• Using water objects without water intake for hydropower.
• Using water bodies for a forest in roofs and walkers.

Are not objects of taxation:

1. Water fence:

o to ensure fire safety and to eliminate natural disasters;

o for sanitary, environmental and navigable stores;

o Marine and other vessels to ensure the work of technological equipment;

o for fish farming and reproduction of water biological resources;

o For irrigation of land of agricultural, watering of horticultural, gardening, dacha land plots, personal subsidiary farms, for water and livestock service and birds owned by organizations and citizens;

o from underground water bodies of mine-mine and collector-drainage waters (explanations in the letter of the Federal Tax Service of the Russian Federation of 20.07.2005 N GW-6-21 / 607).

2. Using the water area:

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

o for parking lots, placement of communications, buildings, waters and water bioresources, environmental protection;

o for conducting state monitoring of water bodies, geodesic, topographic, hydrographic and searcharges;

o for the placement and construction of hydraulic structures of special purpose;

o for organized recreation exclusively disabled, veterans and children;

o For holding dredging and other works related to the operation of shipping pathways and hydraulic structures;

o For fisheries and hunting.

3. Special use of water bodies to ensure the needs of the state defense and state security

The tax base

For each type of water use recognized by the tax base, the tax base is determined by the taxpayer separately with respect to each water object.

• When water fence, the tax base is defined as the volume of water polar from the water object for the tax period.
• When using the water area of \u200b\u200bwater bodies, with the exception of the leoplava in the rafts and walkers, the tax base is defined as the area of \u200b\u200bthe provided water space.

• When using water bodies without water intake for hydropower purposes, the tax base is defined as the amount of electricity produced by the tax period.
• When using water bodies for the goals of the forest in the rafts and the walkers, the tax base is defined as a product of wood splashing in rafts and walkers for a tax period, expressed in thousands of cubic meters, and alloy distances expressed in kilometers divided by 100.Bets

Tax rates are installed on river basins, lakes, seas and economic districts:

• with water fence
• when using water
• when using water bodies without water intake for hydropower purposes
• when using water bodies for the alloy of wood alloy in the rafts and walkers
• when water intake, over the installed water use limits, the rates in part of such exceeding are installed in fivefold. In the absence of approved quarterly limits, quarterly limits are defined calculated as 1/4 approved annual limit. The rate of water tax in the fence of water from water bodies for water supply of the population is set in the amount of 70 rubles per thousand cubic meters of water.

Fees for using the objects of the animal world and for the use of water biological resources.

Payers:

Organizations and Piz. Persons, incl. Individual entrepreneurs who have licensed.

Taxation objects:

Objects of animal peace and water biological resources, named in Article 333.3 of the Tax Code of the Russian Federation, are subject to the design, the withdrawal of which from the environment of their habitat is carried out on the basis of a license.

No objects are not subject to taxation used for the personal needs of the small peoples of the North, Siberia and the Far East, as well as persons for whom hunting and fisheries are the basis of their existence.

Collection rates

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

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

for each object of aquatic bioresources - marine mammals - paragraph 5 of Art. 333.3 NK RF.

National tax - This is a collection, charged with organizations and individuals in their appeal to government agencies, local governments, other bodies and (or) to officials who are authorized in accordance with the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of the bodies local governments, for committing these persons legally significant actions provided for by the Tax Code, with the exception of actions made by consular agencies of the Russian Federation, namely:

• notarial actions;
• actions related to registration of civil status acts;
• actions related to the acquisition of citizenship of the Russian Federation or exit from citizenship of the Russian Federation, as well as entry into the Russian Federation or departure from the Russian Federation;
• actions on the official registration of a program for electronic computing machines, databases and topologies of the integral chip;
• actions of authorized state institutions in the implementation of the federal toll supervision;
• state registration of legal entities, political parties, media, issues of securities, property rights, vehicles, and so on.

Among other things, the Tax Code of the Russian Federation provides for state duties for:

• the right to use the names "Russia", "Russian Federation" and formed on their basis words and phrases in the names of legal entities
• the right to export cultural values, collectibles on paleontology and mineralogy;
• issuing permission for transboundary movement of hazardous waste;
• the issuance of export permits from the territory of the Russian Federation, as well as imports into the territory of the Russian Federation species of animals and plants, their parts or derivatives, subject to the Convention on International Trade in Wild Fauna and Flora, which are threatened.

2.2. Regional and local taxes

Taxes of the republics as part of the Russian Federation, regional, regions, autonomous region, autonomous districts (for brevity they are more often called regional) are established by legislative acts of the subjects of the Russian Federation in accordance with the Tax Code of the Russian Federation and operate on the territory of the relevant subjects of the Russian Federation. At the same time, specific rates are determined by the laws of the republics as part of the Russian Federation or decisions of the state authorities of Kralev, regions, an autonomous region, autonomous districts, unless otherwise established by the legislative acts of the Russian Federation. Regional taxes include:

Property tax of organizations;

Tax on gambling business;

Transport tax.

Property tax of organizations - This is a tax on movable and immovable property (including property transferred to temporary possession, use, disposal or trust management included in joint activities).

Tax object:

Movable and immovable property (including temporary possession transmitted, use, confidential administration made into joint activities, or obtained under the concession agreement), taken into account on the balance sheet as fixed assets.

Taxation facilities for foreign organizations operating in the Russian Federation through permanent missions are recognized by movable and immovable property related to the facilities of fixed assets, property obtained under the concession agreement.

Taxation facilities for foreign organizations that do not carry out activities in the Russian Federation through permanent missions are recognized in the territory of the Russian Federation and belonging to the specified foreign organizations on the right of ownership of real estate and obtained by the concession agreement of real estate.

Are not objects of taxation:

· Land plots, water bodies and other natural resources;

· The property of federal authorities in which the military and equivalent service used for the needs of defense, ensure the safety and protection of law enforcement in the Russian Federation.

The tax base:

It is determined independently as the average annual value of the property. Considered at his residual value. For foreign organizations that are not working in the Russian Federation - on the inventory value as of January 1 of the year, which is a tax period.

Information about the inventory value must be reported within 10 days from the date of assessment (reassessment) of objects to the tax authority on the location of the objects.

The tax base is determined separately at the location of the organization and each separate division of an organization having a separate balance, as well as for each object of real estate, located outside its location.

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

Gambling Tax - Tax with organizations and individual entrepreneurs who carry out entrepreneurial activities in the field of gambling business. Namely from entrepreneurs who have game tables, slot machines, tote cash regulations, ticket offices of the bookmaker.

Taxation objects:

Since July 1, 2009, gambling establishments (with the exception of bookmakers and tote), which have no permission to organize and conduct gambling in the gambling zone, ceased to operate in Russia.

Taxation facilities for gambling business (gaming table, gaming machine, tote box, cash desk, registered in the above gambling establishments, are subject to removal from registration by decision of the tax authority without a taxpayer's statement. At the same time, the inspection should notify the taxpayer in writing about such a decision within six days. This provision is valid from January 30, 2010.

The tax base is determined for each object of taxation separately. The amount of tax is calculated by the taxpayer independently as a product of the tax base for each object and the corresponding tax rate.

Tax is payable since the licensed activity in the field of gambling business.

Transport tax - Tax levied with owners of registered vehicles. The amount of tax, the order and timing of its payment, the form of reporting, as well as tax benefits establish the executive authorities of the Russian Federation. The federal legislation determines the object of taxation, the procedure for determining the tax base, the tax period, the procedure for calculating the tax and the limits of tax rates.

Taxation objects are:

· Cars

· Motorcycles

· Motor collers

· Buses and other self-propelled machines on a pneumatic and caterpillar move

· Airplanes

· Helicopters

· Boats

· Yachts, sailing ships

· Snowmobiles, motorcy

· Motor boats

· Hydrocycles

· Non-sound and other water and air vehicles

Are not objects of taxation:

1. Running boats, engine boats with an engine are not over 5 liters. from.

2. Cars of passenger specials for disabled, as well as those obtained through social bodies. Protection with engine power up to 100 liters. from.

3. Fishing marine and river vessels.

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

5. Tractors, combines, specials. Machines registered for agricultural products.

6. Vehicles belonging to the right of operational management of federal executive bodies, where the military or equivalent service has been provided.

7. West vehicles.

8. Airplanes and helicopters of sanitary aviation and medical service.

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

The tax base is determined in the following options:

· As the engine power in horsepower (for vehicles);

· As a rocket engine (for air transport);

· As gross capacity in register tons (for water noncommet transport);

· As a unit of vehicle.

In the case of registration or removal from the registration of the vehicle during the tax (reporting) period, the calculation of the tax is made taking into account the coefficient - as the ratio of the number of full months during which the vehicle is registered, to the number of calendar months in the tax (reporting) period.

In the case of registration and removal from registration of a vehicle within one calendar month, the specified month is accepted as one full month.

Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engineer, a tractor engine or gross capacity of vehicles, transport categories in the calculation of a vehicle engine capacity, one kilogram-force of the jet engine, one register ton of vehicle or unit vehicle.

Local taxes Established by legislative acts of the subjects of the Russian Federation and local governments and operate on the territory of the respective cities, districts in cities and rural areas or other administrative-territorial education. Local taxes include:

1) land tax;

2) property tax of individuals.

Land tax - Planted organizations and individuals with land plots on the right of ownership, the right of permanent (indefinite) use or the right of life inherited ownership.

Tax object

The tax is subject to land plots located within the municipality (cities of the federal significance of Moscow and St. Petersburg), in which the tax has been introduced. Not recognized as an object of taxation:

· Land sections seized from turnover in accordance with the legislation of the Russian Federation;

· Land plots, limited in circulation in accordance with the legislation of the Russian Federation, which are employed by the most valuable objects of the cultural heritage of the peoples of the Russian Federation, objects included in the list of world heritage, historical and cultural reserves, objects of archaeological heritage;

· Land areas limited in turnover in accordance with the legislation of the Russian Federation provided to ensure defense, security and customs needs;

· Land plots limited in turnover in accordance with the legislation of the Russian Federation, within the forest fund;

· Land plots limited in circulation in accordance with the legislation of the Russian Federation, employed in state ownership of water facilities in the aquatic fund, with the exception of land plots engaged in separate water bodies.

The tax base for each land plot is defined as its cadastral value as of January 1, which is a tax period.

Tax rates are established by the regulatory legal acts of representative bodies of municipalities (the laws of the cities of the federal significance of Moscow and St. Petersburg) and may not exceed:

0.3 percent for land plots:

· Related to agricultural land or land as part of agricultural areas in settlements and used for agricultural production;

· Housing and communal complexes employed by housing and communal complex (except for the share in the right to land entering the object, not related to the housing stock and the objects of the engineering infrastructure of the housing and communal complex) or provided for housing construction;

· Provided for personal subsidiary farms, gardening, gardening or animal husbandry;

1.5 percent for other land plots.

Tax on property of individuals.

Individuals - property owners recognized as the object of taxation. In the case of the overall ownership of several individuals, the taxpayer is recognized by each of these persons in this property in this property.

Taxation object: residential buildings, apartments, cottages, garages and other buildings, premises and structures, as well as the share in the right of the property of property.

Tax rates on structures, premises and structures belonging to citizens on the right of ownership are established from the total inventory value of residential premises and on the total inventory value of non-residential premises defined as of January 1 of each year in the following sizes:

1. Residential premises:

o up to 300 thousand rubles - 0.1%

o from 300 thousand rubles to 500 thousand rubles - 0.2%

2. Non-residential premises:

o up to 300 thousand rubles - 0.1%

o from 300 thousand rubles to 500 thousand rubles - 0.3%

o over 500 thousand rubles - 0.5%

The peculiarity of local taxes is that:

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

Another part of the taxes can be administered to district and city authorities.

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

Conclusion

Taxes as a very powerful tool can play a role in stabilizing the economy and finance, only in case of focused and dosed use. But to create such a policy, it is necessary to determine the tax place in the stabilization mechanism. Currently, in Russia there is a stage of becoming a tax regulatory mechanism by reforming the tax system.

As a result of the study of taxes charged on the territory of the Russian Federation, taxes on belonging to the levels of power and management were analyzed: federal regional and local. The complete rule of law of the legislation of the Russian Federation on legislative and regulatory acts of the constituent entities of the Russian Federation and municipalities is established, which is the implementation of the provisions of the Constitution of the Russian Federation. Taxpayers throughout the Russian Federation pay identical taxes and fees, which contributes to the unity of the country.

It should be noted that there are flaws in the mechanism of charging regional and local taxes. Most of these deficiencies are associated with fuzzy construction of tax legislation, many ambiguities and contradictions, increasing legal norms with civil, economic, financial and other branches of law. Acts of tax legislation do not meet the requirements of their construction and need further improvement, therefore significant refinement of existing documents are required for the tax and regulatory framework in a single complex system. So the subjects of the Russian Federation and municipal entities almost lost their own (fixed) sources of income, which negatively affects the independence of the budget system budgets.

Improving tax legislation is an urgent task. The current tax system in its basic - economic and legal aspects is subject to reasonable criticism. The exorbitant tax burden for enterprises is the main economic defect of the Russian taxation system. Its fiscal-punitive character is constantly intensified by expanding the tax base and rates on individual taxes, the introduction of new taxes and fees, tightening financial sanctions and tax conditions.

Bibliography:

1. Tax Code of the Russian Federation (part of the first) of 07/31/1998 No. 146-FZ (ed. From 02.11.2004).

2. Tax Code of the Russian Federation (Part Two) of 05.08.2000 No. 117-FZ (Ed. Dated December 30, 2004).

3. Federal Law of August 15, 1996 No. 115-FZ (ed. Dated December 23, 2004) "On the budget classification of the Russian Federation".

4. Taxes: Tutorial. / Ed. D.G. Blueberry. M. Finance and Statistics, 2004.

5. Petrova G.V. Tax law. Textbook for universities. M. Infra - M. 2003.

6. Khantaeva N.L. Theoretical foundations of taxation: uch. benefit. - Ulan-Ude: Publisher VSPU, 2006.

7. Tax law: textbook / under. ed. S.G. Pepiaeva - M.: Lawyer, 2004.

8. Financial law: tutorial / d. ed. Prof., D.Y.N. N.I. Chemicals. M.: Phone, 2009.

9. Financial law of the Russian Federation: Tutorial / T. Ed. M.V. Caraseva - M. Lawyer, 2009.

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12. Mileakov N.V. Taxes and taxation: lecture course. - 2nd ed., Pererab. and add. - M.: Infra-M, 2009.

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14.Satalov S.D. Development of the Tax System of Russia: problems, solutions and prospects. - M.: MCFER, 2007

The Tax Code of the Russian Federation is the main legal document in which data is systematized on all taxes and fees. The introduction of new taxes or the abolition of applicable is possible only if applied to the norms of the Tax Code of the Russian Federation by federal law. The classification of taxes is given in chapter 2 of the Tax Code of the Russian Federation.

Federal Taxes, Regional and Local: Table 2018

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

1. Federal taxes are established by the Tax Code of the Russian Federation and distribute their effect on all regions of the Russian Federation. Mandatory to pay throughout the country.
2. Regional taxes - these taxes, mandatory to pay in the territory of the subjects of the Russian Federation, are established by the norms of the Tax Code of the Russian Federation and are introduced in subjects by regional laws. Detailing rates and tax benefits is differentiated at the subject of the subjects of the Russian Federation, unless otherwise established by the Code.
3. Local taxes - their list and basic parameters are approved by the Tax Code of the Russian Federation, the rules for use and payment of specific territories are written in legal acts issued by the authorities of municipalities.

Federal, regional and local taxes not provided for by the Tax Code cannot be established. Implemented at the level of subjects of the Russian Federation and individual municipal formations adjustment in order of taxation are mandatory for execution only in territories related to administrative division to these regions or settlements. When new taxes (2018) are introduced, changes in their general list are allowed only if the legislators updated their regulatory acts relevant information in the Tax Code.

The tax code in a group of federal taxes and fees includes 9 types of liabilities listed in Art. 13 NK RF. The funds paid on them are fully sent to the federal budget. Exception - income tax. On it, the amount is distributed between the federal and regional budgets.

Regional taxes in Russia in 2018 are divided into 3 species, they are approved by Art. 14 NK RF. With regard to these types of tax liabilities, the Tax Code regulates the basic provisions. The authorities of the constituent entities of the Russian Federation can detail the rules given in the NC or complement them with specific requirements. The Code can set tight rates on these taxes or to offer regional authorities with its legal acts to approve tariffs within a certain range. All payments are accumulated in regional budgets.

Local taxes in 2018 are listed in Art. 15 NK RF. In their composition 2 tax and one fee. The basic norms for this group of taxes are governed by the Tax Code of the Russian Federation, and specific rates, benefits, etc. Reveal in legal acts of the municipal authorities. All enumerations exercised by business entities fall into local budgets.

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

No. p / p	Tax name
Federal taxes
	Tax on income of individuals (ch. 23 of the Tax Code of the Russian Federation)
	Income tax of organizations (ch. 25 of the Tax Code of the Russian Federation)
	Value Added Tax (Ch. 21 NK RF)
	Excise taxes (ch. 22 of the Tax Code of the Russian Federation)
	Mineral mining tax (ch. 26 of the Tax Code of the Russian Federation)
	Water tax (ch. 25.2 of the Tax Code)
	Collection for the use of the objects of the animal world (ch. 25.1 of the Tax Code of the Russian Federation)
	Fee for the use of water biological resources (ch. 25.1 of the Tax Code of the Russian Federation)
	State duty (ch. 25.3 of the Tax Code of the Russian Federation)
Regional taxes
	Tax on property of enterprises (ch. 30 of the Tax Code of the Russian Federation)
	Tax on gambling business (ch. 29 of the Tax Code of the Russian Federation)
	Transport tax (ch. 28 of the Tax Code of the Russian Federation)
Local taxes
	Land tax (ch. 31 of the Tax Code of the Russian Federation)
	Trade collection (ch. 33 of the Tax Code of the Russian Federation)
	Tax on the property of individuals (ch. 32 of the Tax Code of the Russian Federation)

A separate tax group is tax specialists. Their use guarantees the taxpayer exemption from some regional and federal taxes. Among the special tax systems, the USN (simplified taxation system), UNVD (a single tax on imputed income), ECHN (single agricultural) and patent (china 26.2, 26.3; 26.1 and 26.5 of the Tax Code of the Russian Federation) are found.

Another category of mandatory payments included in ch. 34 of the Tax Code of the Russian Federation - insurance premiums (pension, for floating and socialization, except for "injury"). Administration of this type of payments since 2017 passed into the sphere of influence of tax authorities.

Increase taxes in 2018: adopted and planned innovations

Proposals for increasing the tax burden imposed on citizens and entities of entrepreneurship, they often sound and often find support from legislators. The current and next years is scheduled to change some tax rates, draft laws on the adjustment of algorithms of tax obligations are made.

For a future increase in taxes in 2018, a large-scale tax reform is planned. In parallel, it is supposed to abolish certain types of taxes, simplify the mechanism of applying the most problematic types of fiscal obligations. Representatives of the Government of the Russian Federation as the main task of reforming indicate the stimulation of economic recovery in a business environment.

It is planned to achieve the desired results by shifting part of the load on indirect taxes. Thus, in terms of VAT, the tax increase in 2018 is not provided for, but on July 24, 2018, the State Duma in the third reading adopted a bill on its future change since 2019. The rate of VAT rates will be increased by 2% (from 18% to 20% ). Rates 0% and 10% will be saved.

There are several options for changing the challenge income tax (none of the options for approval by the President of the Russian Federation) on the discussion.

• or increase the total tax rate for all payers;
• either return to the progressive tax scale with the simultaneous administration of tax sentigations for individuals receiving minimum income.

Discussions of transport tax and its intercourse with excise payments are not stopped. One of the suggestions is to cancel the transport tax, and the bogger appeared as a result of this step in the budget is covered by the growth of excise fees. At the moment, for balancing in the domestic price market for gasoline and diesel fuel, the previously planned increase in excise taxes was canceled. The growth of tariffs remained in force with reference to alcohol excise and tobacco products.

An increase in the tax burden touched the tax on the gambling business. The updated amounts of tax rates were introduced by law of 27.11.2017. No. 354-FZ.

Active actions have already begun on the sale of a tax maneuver in the oil industry. Its essence lies in the substitution of export duties on petroleum products growth of NPPI rates. The draft law on the introduction of a new tax on additional income during oil production, the rate of which can be 50%.

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

• The level is federal.
• Regional level.
• Local.

Taxes federal are spelled out in the Tax Code, their changes can produce tax authorities. Pay a fee, the collection, the fee must be all taxpayers. Other taxes, for example, regional, are to be paid to the regional budget and apply to all subjects of the Russian Federation. The country's government ruled the regional authorities to enter or cancel tax rates, change them.

Local taxes are regulated by acts at the federal level, and also field bodies can enter or cancel taxes and fees.

We will understand what applies to regional taxes and who is a payer.

Paying these taxes are obliged to all taxpayers who carry out entrepreneurial activities in the subject. Regional taxes include the following types of taxes:

• Tax on property of the enterprise.
• Transport tax.
• Gambling business (for some subjects).

Regional authorities are endowed with the authority to determine the tax rates, the procedure and period of payment of tax, as well as benefits. But the basic elements of bets defines the tax authority of the Center.

For some commercial structures, special tax regimes have been developed, but it does not remove responsibility from them in the tax payment of any level.

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

A phrase was repeatedly uttered: "Pay taxes and live quietly." This means that if you pay the collection in a timely manner, your organization will not disturb the tax authority with the requirements of paying fine and penalties.

We will understand how regional and local taxes differ.

What is the difference between taxes

To specifically understand what budget is taxes and which will make a table of federal, regional and local taxes.

The table shows that taxes pay not only commercial organizations, but also individuals.
So what are regional taxes and fees? They are established according to the Russian Tax Code, and they pay them all the subjects of the Russian Federation.

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

Many merchants and ordinary people can wonder: NDFL - federal or regional tax?

NDFL and VAT What taxes?

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

Article 56 of the NC is spelled out that 85 percent of all income from income tax remains in the regional budget, the remaining part is distributed between the districts, settlements, municipal regions.

So, it can be said that the regional taxes and fees include not only the tax on transport and property of organizations, but also part of the NDFL.

You can also ask a question: VAT - federal tax or regional? Value added tax is that part of the duty that is included in the cost of goods or service is this tax federal. All businessmen and organizations are obliged to pay this tax in a timely manner.

RESULTS

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

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

For the region, this will mean growth as the subject itself, so the standard of living of the working population. The more working citizens dealing with business, the more taxes, contributions, and, accordingly, the budget is replenished.