home » Debt

Legal entity taxes. general characteristics

Taxes are the main source of formation of the revenue side of the RF budget. Taxes play an important role in this. individuals... Individuals in the Russian Federation are subject to several types of taxes, property tax, a number of indirect taxes included in the price of products purchased by an individual, but the main tax that all citizens pay is the tax on income from individuals.

Taxpayers are individuals who have reached the age of majority, as well as minors - for certain types of income. Taxpayers are generally subdivided into residents and non-residents. The main criterion for determining residency is the stay of an individual in the country for more than 183 days a year. If an individual meets this requirement, he / she becomes a tax resident. Russian Federation.

The meaning of dividing taxpayers into residents and non-residents is that residents are fully taxable on income, i.e. are subject to income taxation on all sources - both internal and external, and non-residents have limited tax liability, i.e. only income from sources located in a given country is subject to tax.

All taxes paid by individuals in the Russian Federation can be classified according to financial and economic, administrative and legal and spatial and temporal characteristics.

Currently, individuals are payers of the following taxes and fees:

  • 1) personal income tax;
  • 2) transport tax;
  • 3) property tax;
  • 4) land tax.

Personal income tax by the amount of receipts to the budgets of municipalities takes the 1st place and is the main tax from the population to the budget.

The fundamental document governing the work on the taxation of personal income is the Tax Code of the Russian Federation and, in particular, Chapter 23 of Part II of the Tax Code, which came into force on 01.01.2001 and certain articles of Part I of the Code.

Payers of income tax are:

  • 1. Individuals with permanent residence in Russia. Residents include persons who have lived in Russia for a total of at least 183 days in a calendar year.
  • 2. Individuals who do not have a permanent place of residence in the Russian Federation, in case of income in the territory of Russia.
  • 3. Foreign personal companies, the income of which is considered to be the income of their owners. The owner of a personal company is an individual who owns any business entity whose income in the country of registration of the personal company is not subject to corporate income tax or any other similar tax.

The age of an individual does not affect his recognition as a taxpayer.

The object of taxation for individuals is the total income received in a calendar year:

  • - for residents - from sources in the Russian Federation and abroad;
  • - from non-residents - from sources in the Russian Federation.

Taxes withheld from the income of individuals are transferred to the budget. The amounts of tax that are excessively withheld by the source of income are credited to them in payment of forthcoming payments or are returned to an individual at his request.

Tax is calculated and withheld in accordance with the procedure specified above on income received outside the place of the main job. At the same time, the exclusion from the income of individuals of the amounts established by law minimum size wages and expenses for the maintenance of children and dependents are not paid.

When enterprises, institutions and organizations pay royalties to an individual for the publication, performance or other use of works of science, literature and art, remuneration to authors of discoveries, inventions and industrial designs, as well as when calculating the tax on total annual income, documented expenses are taken into account. If these expenses cannot be documented, then they are taken into account, according to the Decree of the Government of the Russian Federation of May 28, 1992, No. 355 "On the procedure for determining the costs taken into account when taxing the amounts of remuneration of individuals for the publication, performance or other use of works of science, literature and art, as well as awards for the authors of discoveries, inventions and industrial designs. "

The object of taxation for individuals is the total income received in a calendar year: for individuals with permanent residence in the Russian Federation - from sources in the Russian Federation and abroad; from individuals who do not have a permanent place of residence in the Russian Federation - from sources in the Russian Federation.

Taxation takes into account the total income received both in cash and in kind. Income received in kind is recorded as part of the aggregate annual income at state regulated prices, and in their absence - at free prices as of the date of receipt of the income. Income received outside the Russian Federation by individuals permanently residing in the Russian Federation is included in income subject to taxation in the Russian Federation.

The total annual income of the taxpayer does not coincide with taxable income to which the current scale of income tax rates applies. Taxable income is always less than gross annual income by the amount of deductions permitted by law. These deductions usually consist of a non-taxable minimum, professional expenses, various types of individual, family deductions, deductions for children, the amount of actually paid contributions and various kinds of funds. social purpose and compulsory insurance. The system of allowed deductions for determining the tax liability of an individual is of great importance. Most experts assess the level of taxation based not on the size of tax rates, but on how much tax deductions allowed to use.

Along with tax deductions from total income the system of tax credits is used. If the tax deduction is applied for calculating taxable income, then the tax credit reduces the amount of taxable income already received as a result of calculations, i.e. these are the amounts by which the taxpayer can reduce his income tax liability.

Except for deductions from total income and taxable income tax deductions that are universal in nature, i.e. which apply to all categories of taxpayers, there are special tax incentives... To be eligible for these benefits, proof of any special circumstances is required.

Income tax rates are always set by law. Changes in income tax rates are not allowed during the entire tax period. As a rule, it is impossible to revise other material conditions of income taxation. There is a categorical prohibition on the provision of individual tax benefits, i.e. benefits; that individuals can get. Benefits are provided only to categories of persons, i.e. to all persons, without exception, who can confirm the existence of special circumstances specified in the law.

The calculation of tax liabilities for income tax is carried out by the taxpayers themselves. The taxpayer bears administrative and criminal responsibility for the information submitted to the tax authorities, for the correctness of the determination of tax obligations, the timeliness of payment of taxes and the submission of information to the tax authorities. Along with the payment of tax on the declaration, in all countries there are tax withholding systems at the source of payment of income.

Personal income taxes are classified as national taxes. At the same time, the regulation on the collection of taxes on personal income, as a rule, is attributed to the exclusive competence of the central level of government. At the national level, the objects of taxation, the methodology for determining taxable income, the level of national machine, the conditions and amounts of the provided universal and special deductions and offsets, the general conditions for the provision and receipt of tax pours, the timing and procedure for paying taxes and reporting. At the regional and local levels usually only the rates of surplus taxes or surcharges to national income taxes can be changed.

The tax period for personal income tax is one year. In most cases, this period coincides with either the calendar year or the statutory fiscal year.

The taxpayer is given the opportunity, when calculating tax liabilities in one form or another, to take into account the actually incurred and documented losses of previous years. In a number of countries, it is allowed, in the presence of the appropriate circumstances specified in the legislation, to calculate the amount of tax liabilities for the current year, taking into account deferred expenses.

The tax on property of individuals on the territory of the Federation was introduced by the Law of the Russian Federation dated 19.12.1991 No. 2003-1 "On taxes on property of individuals".

Personal property tax is a local tax and is fully credited to income local budgets.

Individuals who are the owners of residential houses, apartments, summer cottages, garages and other buildings, premises and structures are taxpayers of the property tax of individuals.

Personal property tax is calculated based on the tax base and the corresponding tax rate.

The following categories of citizens are exempt from paying property tax for individuals:

  • · Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
  • · Invalids of I and II groups, invalids since childhood;
  • · Participants of the Civil and Great Patriotic Wars, other military operations to defend the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the army, and former partisans;
  • Persons of the civilian personnel of the Soviet Army, the Navy, internal affairs and state security agencies who held regular positions in military units, headquarters and institutions that were part of the active army during the Great Patriotic War, or persons who were in the cities during this period participation in the defense of which is credited to these persons in the length of service for the appointment of a pension on preferential terms established for servicemen of units of the active army;
  • · Persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 1244-1 "On social protection of citizens exposed to radiation as a result of the Chernobyl disaster", in accordance with the Federal Law of November 26, 1998 No. 175-FZ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa river";
  • · Military personnel, as well as citizens dismissed from military service upon reaching the age limit for military service, state of health or in connection with organizational and staff activities, with a total duration of military service of 20 years or more;
  • · Persons who were directly involved as part of special risk units in testing nuclear and thermonuclear weapons, eliminating accidents of nuclear installations at weapons and military facilities;
  • · Family members of servicemen who have lost their breadwinner. The benefit to family members of servicemen who have lost their breadwinner is granted on the basis of a pension certificate, which bears the stamp "widow of a deceased soldier" or there is a corresponding entry certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. In the event that these family members are not retired, the privilege is provided to them on the basis of a certificate of the death of a serviceman.

Local governments have the right to establish tax benefits and the grounds for their use by taxpayers.

The two types of tax listed above are the main ones, however, in addition to them, individuals pay transport, land taxes, as well as various fees and duties.

The transport tax is a regional tax and is introduced on the territory of a particular constituent entity of the Russian Federation by the corresponding law of the constituent entity of the Russian Federation. Wherein legislatures constituent entities of the Russian Federation are authorized to determine the tax rate within the limits established by Art. 361 of the Tax Code of the Russian Federation, the procedure and timing of its payment, the reporting form for this tax.

The payers of the transport tax are legal entities and individuals on which, in accordance with the legislation of the Russian Federation, are registered vehicles taxed transport tax.

The number of vehicles that are subject to transport tax include cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, snowmobiles, motor boats, jet skis, non-self-propelled and other water and air vehicles registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.

The following vehicles are not subject to transport tax:

  • 1) rowboats, as well as motor boats with an engine power not exceeding 5 Horse power;
  • 2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower, obtained through the social protection authorities in established by law okay;
  • 3) fishing sea and river vessels;
  • 4) passenger and cargo sea, river and aircraft owned by organizations whose main activity is the implementation of passenger and cargo transportation;
  • 5) tractors, self-propelled harvesters of all brands, special vehicles registered with agricultural commodity producers and used in agricultural work for the production of agricultural products;
  • 6) vehicles belonging to the federal executive authorities on the basis of the right of economic management or operational management, where military and service equivalent to it is provided by law;
  • 7) vehicles that are on the wanted list, provided that the fact of their theft is confirmed by a document issued by the authorized body;
  • 8) air ambulance and medical service airplanes and helicopters.

Land tax is a local tax, and in accordance with Article 387 of Chapter 31 of the Tax Code of the Russian Federation, it is established by regulatory legal acts of the representative bodies of municipalities.

Payers of land tax are individuals who own land plots on the basis of the right of ownership, the right of permanent use or the right of inherited tenure for life.

The tax base is defined as the cadastral value land plots recognized as an object of taxation.

The tax base for each payer - an individual is established by the tax authorities on the basis of the information provided in tax inspectorates the bodies carrying out the maintenance of the state land cadastre - on the cadastral value of land plots; the bodies that register the rights to real estate and transactions with it - about the persons on whom the land plots are registered; bodies municipality- to unite the object of taxation with the payer, as well as to obtain information about land plots and their owners that have not been registered in accordance with the Federal Law of July 21, 1997 No. 122-FZ "On state registration of rights to real estate and transactions with it" ... All these bodies submit information according to the forms approved by the Ministry of Finance of the Russian Federation.

The tax base in respect of land plots in common joint ownership is determined for each of the payers who are the owners of this land plot, in equal parts.

The Code establishes categories of beneficiaries whose tax base is reduced by 10 thousand rubles. These include:

  • - Heroes of the Soviet Union and the Russian Federation, full holders of the Order of Glory;
  • - persons with disabilities who have III degree of restriction of the ability to work, as well as persons with groups 1 and 2 of disability, established before January 1, 2004 without a conclusion on the degree of restriction of the ability to work;
  • - disabled since childhood;
  • - veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
  • - individuals entitled to social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant" and persons equated to them.

The reduction of the tax base by a tax-free amount is carried out on the basis of documents confirming the right to reduce the tax base, submitted by the payer to the inspectorate at the location of the land plot.

Local authorities have the right to establish additional categories of payers who have the right to benefit from land tax benefits.

It should be noted that the right to benefits is declarative in nature. Therefore, the payer, if he has grounds for using the privilege, must submit a corresponding application to the tax authority. However, beneficiaries often do not consider it necessary to declare their right to a benefit, which results in the sending of a notice of payment of land tax to such a person.

Taxes paid on proceeds from the sale of products, goods (works, services) According to the legislation in force in the republic, organizations are recognized as payers of value added tax. The tax payers also include simple partnerships and business groups, as well as branches, representative offices and other separate subdivisions of Belarusian organizations that have a separate balance sheet and a current (settlement) or other bank account. V certain cases payers for this tax can be individual entrepreneurs, as well as organizations and individuals recognized as payers in connection with the movement of goods across the customs border of the Republic of Belarus. The objects of taxation are the turnovers on the sale of goods (works, services), property rights to intellectual property in the territory of the Republic of Belarus and turnovers on the sale of objects outside the Republic of Belarus. The tax base is determined by the payer depending on the peculiarities of the sale of goods (works, services) produced or purchased by him, property rights to intellectual property. Taxation is carried out at the following tax rates - 0%, 10%, 18%, 9.09%, 15.25%. Tax incentives - primary placement turnover valuable papers by issuers, regardless of cost; sales turnover construction works under certain conditions, the turnover for the sale of medicines, medical equipment, medical products, etc. Payers of excise taxes are organizations and individual entrepreneurs if they produce or import excisable goods into the customs territory of the Republic of Belarus and (or) sell imported into the customs territory of the Republic of Belarus excisable goods. Excise taxes are imposed on alcoholic beverages, beer, tobacco products, motor gasolines, and diesel fuel. You may be interested in: Taxes levied on individuals Excise taxes are paid no later than the 22nd day of the month following the month in which the excisable goods are sold. A single payment on proceeds relating to turnover payments is charged at 2%. Payers of tax on sales of goods in retail trade are organizations and individual entrepreneurs who carry out retail trade in goods through trade and other facilities in accordance with the legislation of the Republic of Belarus on the territory of Minsk. The object of taxation is the sale of goods in the retail trade network. The tax base is defined as the proceeds from the sale of goods by payers based on retail prices excluding sales tax; tax-exempt revenue from the sale of goods subject to tax on services, as well as revenue from factories school meals and organizations of the penal system. Tax rates are 5%, 10% and 15%. The due date for tax payment is no later than the 22nd day of the month following the reporting one. Taxes included in the cost of products (works, services) Taxes and deductions attributed to the cost of products (works, services) include: payments for land, tax for the use of natural resources (environmental tax), taxes and deductions collected from the payment fund labor (fund for social protection of the population). Use tax natural resources: objects of taxation - volumes of used (withdrawn, extracted) natural resources, processed oil and oil products, emissions (discharges) of pollutants discharged into the environment, oil and oil products transported through the territory of the Republic of Belarus, production waste disposed at waste disposal facilities, etc. ; tax rates - established by the Council of Ministers of the Republic of Belarus on the proposal of authorized government agencies; the procedure and terms of payment - by individual entrepreneurs on a quarterly basis, by other payers - on a monthly basis based on the actual volume of use (removal, extraction) of natural resources, emissions of pollutants into the air, discharges of wastewater or pollutants into the environment, disposal of industrial waste, etc. social protection of the population: payers - employers - legal entities, including foreign ones, operating in the territory of the Republic of Belarus, their branches, representative offices; individuals who provide work to citizens under labor and civil law contracts; individuals who independently pay mandatory insurance premiums; the tax base- actually accrued amounts of all types of payments in cash and (or) in kind in favor of employees; tax rates - from 10 to 36% depending on the payers; tax benefits - public associations of disabled people and pensioners, among whose members disabled people and their legal representatives, as well as pensioners make up at least 80%, members of peasant (farm) households who are disabled or have reached the generally established retirement age. The payers of the land tax are organizations and individuals (including foreign ones) to whom land plots have been granted for possession, use or ownership. The object of taxation is a land plot on the territory of the Republic of Belarus, which is in the use or property of a legal entity. Land tax is established in the form of fixed annual payments per hectare of land area. The size of the land tax is determined depending on the quality and location of the land plot and does not depend on the results of economic and other activities of the land user and land owner. Taxes paid from profit (income) Taxes paid from profit (income) include: income tax, property tax. Income tax: payers - legal entities of the Republic of Belarus, foreign legal entities and international organizations, simple partnerships (participants in a joint activity agreement), business groups; taxable profit is calculated based on the amount of profit from the sale of goods (works, services), other values ​​(including fixed assets, inventory, intangible assets) property rights and income from non-sale transactions, reduced by the amount of expenses on these transactions. Dividends and income equivalent to them are included in the taxable base for income tax. Tax rates - 24%, 15% for legal entities implementing investment projects in the territories included in the zones with the right to resettlement and subsequent resettlement; tax incentives - the amount of profit directed to financing capital investments for industrial purposes and housing construction, as well as to repay bank loans received and used for these purposes; the amount of costs incurred at the expense of the profit remaining at the disposal of organizations, for the maintenance of children's health institutions, institutions of public education, homes for the elderly and disabled people who do not participate in entrepreneurial activities, facilities housing stock, healthcare, preschool institutions, etc .; tax period - calendar year, reporting period - calendar month; the deadline for submitting the declaration (calculation) is no later than the 20th day of the month following the expired reporting period; due date - no later than the 22nd day of the month following the reporting period. Real estate tax: payers - legal entities of the Republic of Belarus, foreign legal entities and international organizations, simple partnerships (participants in a joint activity agreement), business groups; object of taxation - the value of fixed assets owned or in the possession of payers, construction in progress, as well as the value of buildings and structures owned by individuals; tax rate - 1%; tax incentives - the main assets of organizations of the public association "Belarusian Association of Visually Impaired", "Belarusian Society of the Deaf", "Belarusian Society of Disabled People", as well as separate subdivisions of these legal entities, provided that the number of disabled people in these legal entities or their separate subdivisions is at least 50% of the payroll on average for the period; payment procedure - quarterly; due date - no later than the 22nd day of the first month of the quarter following the reporting one. Taxes paid from other sources Mandatory payments paid from other sources include local taxes and fees paid from the profit remaining at the disposal of enterprises (organizations). Target fees (transport fee for updating and restoring transport common use, used on routes in urban passenger, suburban and intercity bus services, a fee for the maintenance and development of the infrastructure of the city (district). Payers of targeted fees are organizations and individual entrepreneurs. The object of taxation is the implementation of entrepreneurial activity on the territory of the corresponding administrative-territorial units. The tax base is determined for payer organizations - as the amount of profit remaining at the disposal of the organization after taxation. Profit (income) is determined based on data tax accounting... Tax rates are set in an amount not exceeding (in total) 3 percent of the tax base, including: transport tax for renewal and restoration of public transport used on routes in urban passenger, suburban and intercity bus communication - at least 2 percent; for the maintenance and development of the infrastructure of the city (district) - no more than 1 percent. Payment of targeted fees by payers is made at the expense of profit (income) remaining at their disposal after taxes, dues (duties), and other mandatory payments. Profit (income) remaining at the disposal of the payer in connection with the preferential taxation established by the legislative acts of the Republic of Belarus is exempt from taxation by targeted fees. Payers of target fees - organizations on a monthly basis, no later than the 20th day of the month following the reporting month, submit to the tax authority at the place of registration a tax declaration (calculation) of target fees in a form that is compiled on an accrual basis from the beginning of the year. Payment of the fee to the budget of the city of Minsk is made by payers-organizations on a monthly basis by a separate payment order no later than the 22nd day of the month following the reporting one. Payers of user fees are organizations, individual entrepreneurs and individuals. The objects of taxation are: parking (parking) in specially equipped places; trade in the territory of the corresponding administrative-territorial units; owning dogs and (or) using them in business; hunting and fishing; placement of outdoor advertising in foreign languages, as well as registered trademarks (service marks) in foreign languages; construction of facilities on the territory of the corresponding administrative-territorial units; the tax base is determined depending on the object of taxation; tax rates are set depending on the object of taxation in amounts that are multiples of the base value, and are uniform for the entire territory of the region and the city of Minsk. Payment of fees from users by organizations and individual entrepreneurs is made at the expense of profit (income) remaining at their disposal after taxes, dues (duties), and other mandatory payments.

The taxes levied by the state on the population perform functions characteristic of taxes in general. But at the same time, they also serve as a means of individual communication of a citizen with the state or local self-government bodies, reflect his individual involvement in state and local affairs, allow one to feel like an active member of society in relation to these matters, provide a basis for control over them, as well as responsibility state and local governments to taxpayers. Of course, relations with organizations can also be viewed in this aspect, but it is with citizens that it manifests itself especially clearly due to its direct connection with them.

The system of taxes from individuals according to the legislation of the Russian Federation includes: income tax(with the adoption of the Tax Code of the Russian Federation, it is called personal income tax - personal income tax); property taxes; property tax transferred by inheritance or donation. In addition to them, individuals pay targeted and general taxes with organizations: land tax; vehicle owner tax and other payments credited to road funds; unified tax on imputed income for certain types of activities; local taxes established by the decision of local governments (advertising tax, other taxes). In addition, in appropriate cases, citizens are charged a significant number of various fees, duties and other mandatory payments included in the tax system of the Russian Federation.

In accordance with the Tax Code of the Russian Federation, the number of taxes on individuals is somewhat reduced, although this does not imply a mandatory reduction in the tax burden, i.e. the total amount of tax payments. The latter depends on the rates and benefits for taxes, the determination of the tax base for the object of taxation and other factors. The Tax Code of the Russian Federation, in particular, does not mention target taxes to be credited to road funds, only one is named - road tax... But the main taxes - personal income tax and property tax - have been preserved. Transferred to local inheritance or gift tax. The duties (state and customs) and a number of fees are also preserved. All of them are also distributed over three territorial levels.

Personal income tax

Personal income tax is the most significant both in terms of receipts and in terms of the circle of payers among direct taxes from the population. Covering various sources of income of citizens, it is associated with various spheres of their activities.

Personal income tax is calculated and paid on the basis of Ch. 23 h. II of the Tax Code of the Russian Federation, adopted by the Federal Law of August 5, 2000 No. 117-FZ.

Taxpayers personal income tax (hereinafter referred to as taxpayers) are individuals who are tax residents of the Russian Federation, as well as individuals who are not tax residents of the Russian Federation who receive income from sources in the Russian Federation. Individuals - citizens of the Russian Federation, Foreign citizens and stateless persons.

Individuals actually staying in the Russian Federation for less than 183 days in a calendar year are not tax residents of the Russian Federation.

Income from sources in the Russian Federation includes:

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

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

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

P income received from the lease or other use of property located in the Russian Federation;

P income from sales:

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

P remuneration for the performance of labor or other duties, work performed, service rendered, action in the Russian Federation;

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

P income received from the use of any means of transport, including sea, river, aircraft and motor vehicles, in connection with transportation in the Russian Federation and (or) from the Russian Federation or within its limits;

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

P payments to the legal successors of deceased insured persons in cases stipulated by the legislation of the Russian Federation on compulsory pension insurance;

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

Object of taxation income received by taxpayers is recognized:

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

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

Tax period a calendar year is recognized.

Tax deductions. In accordance with Art. 217 of the Tax Code of the Russian Federation establishes an exhaustive list of non-taxable income received by individuals (tax residents and non-residents).

Non-taxable income is not taken into account when determining the tax base in the amount that is exempt from taxation. This procedure for exemption from taxation of certain types of income applies to the corresponding income of individuals who are tax residents of the Russian Federation, as well as individuals who are not tax residents of the Russian Federation.

Standard tax deductions. In accordance with sub. 1-3 p. 1 of Art. 218 Tax Code, when determining the size of the tax base subject to taxation at the rate of 13%, the taxpayer has the right to receive one of the following standard tax deductions for each month of the tax period:

  • o in the amount of 3000 rubles. - invalids of the Great Patriotic War, invalids from among the military personnel who have become invalids of groups I, II and III due to injury, contusion or mutilation received during the defense of the USSR, the Russian Federation or while performing other duties of military service; servicemen and other categories of citizens who participated in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant or who received disability as a result of this disaster; persons directly involved in the elimination of radiation accidents on the territory of the USSR and Russia;
  • o in the amount of 500 rubles. - Heroes of the Soviet Union and Heroes of Russia, holders of the Orders of Glory of three degrees, participants in the Great Patriotic War, combat operations to defend the USSR, disabled children, as well as invalids of I and II groups and other categories of citizens;
  • o in the amount of 400 rubles. - all the remaining persons whose income, calculated on an accrual basis from the beginning of the tax period (for which a tax rate of 13% is provided) by the employer, did not exceed 40,000 rubles. Starting from the month in which the specified income exceeded RUB 40,000, this tax deduction is not applied.

Taxpayers who are eligible for more than one standard tax deduction are granted the maximum of the qualifying deductions.

Regardless of the provision of a standard tax deduction in the amount of RUB 3,000, or RUB 500, or RUB 400. taxpayers on the basis of sub. 4 p. 1 of Art. 218 of the Tax Code of the Russian Federation, a standard tax deduction of 1,000 rubles is provided. for each month of the tax period for each child supported by taxpayers who are parents or spouses of parents, guardians or custodians. The deduction is valid until the month in which the income of the named persons, calculated on an accrual basis from the beginning of the tax period (for which a tax rate of 13% is provided) by the employer providing this standard tax deduction, exceeded 280,000 rubles. Starting from the month in which the specified income exceeded 280,000 rubles, the tax deduction is not applied. The specified tax deduction is doubled if a child under the age of 18 is a disabled child, as well as if a full-time student, postgraduate student, resident, student under the age of 24 is a disabled group I or II. The tax deduction is provided in double amount to the only parent (adoptive parent), guardian, trustee. The provision of the specified tax deduction to the sole parent is terminated from the month following the month of his marriage.

Social tax deductions. In Art. 219 of the Tax Code of the Russian Federation provides for the taxpayer's right to reduce the tax base in respect of income taxed at a rate of 13% received in the taxable period for the amount of expenses incurred in the same tax period for charity, education and treatment:

  • 1) in the amount of income transferred by the taxpayer to charitable purposes in the form of financial assistance to organizations of science, culture, education, health care and social security, partially or fully financed from the funds of the respective budgets, as well as physical culture and sports organizations, educational and preschool institutions for the needs of physical education of citizens and the maintenance of sports teams, as well as in the amount donations transferred (paid) by the taxpayer to religious organizations for the implementation of their statutory activities - in the amount of actual expenses incurred, but not more than 25% of the amount of income received in the tax period;
  • 2) in the amount paid by the taxpayer during the tax period for his studies in educational institutions - in the amount of actually incurred training costs, as well as in the amount paid by the parent taxpayer for the education of their children under the age of 24 on full-time education in educational institutions - in the amount of actually incurred expenses for this training, but not more than 50,000 rubles. for each child in total for both parents.

The specified social tax deduction is provided if the educational institution has an appropriate license or other document that confirms the status of the educational institution, as well as when the taxpayer submits documents confirming his actual expenses for training.

Social tax deduction is provided for the period of study of these persons in educational institution, including academic leave, issued in the prescribed manner in the learning process;

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

For expensive types of treatment in medical institutions of the Russian Federation, the amount of tax deduction is taken in the amount of actual expenses incurred. The list of expensive types of treatment is approved by the decree of the Government of the Russian Federation.

A deduction of the amount of payment for the cost of treatment is provided to the taxpayer if the treatment is carried out in medical institutions that have the appropriate licenses to carry out medical activities, as well as when the taxpayer submits documents confirming his actual costs of treatment and the purchase of medicines;

4) in the amount of pension contributions paid by the taxpayer in the tax period under the agreement (agreements) of a non-state pension provision concluded (imprisoned) by a taxpayer with a non-state pension fund in their favor and (or) in favor of the spouse (including in favor of the widow, widower), parents (including adoptive parents), disabled children (including adopted children under guardianship (guardianship)), and (or) in the amount of insurance premiums paid by the taxpayer during the tax period under a voluntary pension insurance agreement (agreements) concluded (concluded) with an insurance organization in his own favor and (or) in favor of his spouse (including a widow, a widower), parents (including adoptive parents) ), disabled children (including adopted children under guardianship (guardianship)).

The specified social tax deduction is provided upon submission by the taxpayer of documents confirming his actual expenses on non-state pension provision and (or) voluntary pension insurance;

5) in the amount of additional insurance contributions paid by the taxpayer in the tax period for the funded part of the labor pension in accordance with the Federal Law of April 30, 2008 No. 56-FZ "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings."

The specified social tax deduction is provided upon submission by the taxpayer of documents confirming his actual costs of paying additional insurance contributions for the funded part of the labor pension in accordance with the specified Federal Law, or when the taxpayer submits a certificate from the tax agent about the amounts of additional insurance contributions paid by him for the funded part of the labor pension , withheld and transferred by the tax agent on behalf of the taxpayer, in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

Social tax deductions specified in clauses 2-5 (except for the costs of educating the taxpayer's children and costs of expensive medical treatment) are provided in the amount of actual costs incurred, but in aggregate no more than 120,000 rubles. in the tax period (maximum amount of social tax deduction). If the taxpayer has expenses for training, medical treatment, expenses under the contract (s) of non-state pension provision and under the contract (s) of voluntary pension insurance in one tax period, the taxpayer independently chooses which types of expenses and in what amounts are taken into account within the maximum amount social tax deduction.

Social tax deductions are provided to the taxpayer on the basis of his written application when he submits his tax return to the tax authorities at the end of the tax period. Different procedure for granting social tax deductions Tax Code not provided.

Property tax deductions. In Art. 220 part II N K RF provides for the taxpayer's right to receive property tax deductions for the amounts received from the sale (sale) of property that was in his ownership, as well as the amounts spent on new construction or the acquisition of a residential building or apartment in the Russian Federation, and payment of interest on repayment of mortgage loans received from banks and spent on new construction (purchase) of housing:

  • 1) in the amounts received by the taxpayer during the tax period from the sale of residential buildings, apartments, summer cottages, garden houses or land plots owned by the taxpayer for less than five years, but not exceeding 1,000,000 rubles in total, as well as in the amount received during the tax period from the sale of other property owned by the taxpayer for less than three years, but not exceeding 250,000 rub.;
  • 2) in the amount spent by the taxpayer for new construction or the acquisition in the territory of the Russian Federation of a residential building, apartment, room or share (shares) in them, in the amount of actually incurred expenses, as well as in the amount directed to repayment of interest on targeted loans (credits ) received from credit and other organizations of the Russian Federation and actually spent by them for new construction or the acquisition of a residential house, apartment, room or share (stakes) in them on the territory of the Russian Federation. The total amount of the property tax deduction provided for by this paragraph may not exceed 2,000,000 rubles. without taking into account the amounts allocated to repay interest on targeted loans (credits) received from credit and other organizations of the Russian Federation and actually spent by the taxpayer for new construction or the acquisition of a residential house, apartment, room or share (stakes) in them on the territory of the Russian Federation.

Property tax deductions are provided on the basis of a written application of the taxpayer when he submits a tax return to the tax authorities at the end of the tax period.

Professional tax deductions. The provision of professional tax deductions is provided for by Part 2 of Art. 221 of the Tax Code of the Russian Federation.

Professional tax deductions are granted when determining the tax base for income, in respect of which the tax rate is set at 13%.

The right to receive professional tax deductions is granted to taxpayers who are tax residents of the Russian Federation in relation to the following types income:

P from carrying out entrepreneurial activities without forming a legal entity;

P from private practice by private notaries, private security guards, private detectives;

P from the performance of work (provision of services) under civil contracts;

If taxpayers are unable to document their expenses related to their professional activities, a professional tax deduction is made:

P for taxpayers - individual entrepreneurs - in the amount of 20% of the total amount of income received by an individual entrepreneur from entrepreneurial activity;

P for taxpayers receiving royalties or royalties for the creation, performance or other use of works of science, literature and art, remuneration to authors of discoveries, inventions and industrial designs - in the amount of 20 to 40% of the total accrued income.

When calculating the tax base based on the results of the reporting tax period, expenses are summed up for all completed transactions (operations, actions), regardless of whether an income or loss was received for each of them separately.

Tax rates :

  • 1) the tax rate is set at 13%, unless otherwise provided by other provisions of Ch. 23 of the Tax Code of the Russian Federation;
  • 2) the tax rate is set at 35% for the following income:

P the value of any winnings and prizes received in contests, games and other events for the purpose of advertising goods, works and services, in terms of exceeding the amounts determined in the Tax Code of the Russian Federation (clause 28 of article 217),

P of interest income on deposits in banks in terms of the excess of the amount calculated based on the current refinancing rate of the Central Bank of the Russian Federation, during the period for which interest was accrued on ruble deposits (except for term pension deposits made for a period of at least six months) and 9% annual for deposits in foreign currency,

P the amount of savings on interest when taxpayers receive borrowed funds in excess of the amounts specified in the Tax Code of the Russian Federation (9% per annum on deposits in foreign currency);

  • 3) the tax rate is set at 30% in respect of all income received by individuals who are not tax residents of the Russian Federation, with the exception of income received in the form of dividends from equity participation in activity Russian organizations, in respect of which the tax rate is set at 15%;
  • 4) the tax rate is set at 9% in respect of income from equity participation in the activities of organizations received in the form of dividends by individuals who are tax residents of the Russian Federation;
  • 5) the tax rate is set at 9% in respect of income in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as income of founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage manager coverage before January 1, 2007

When determining the tax base, the amount of tax is calculated as the percentage of the tax base corresponding to the tax rate. The total tax amount is the sum obtained as a result of the addition of tax amounts calculated at different rates. The total amount of tax is calculated based on the results of the tax period in relation to all income of the taxpayer, the date of receipt of which relates to the relevant tax period.

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

The tax base is determined separately for each type of income, in respect of which different tax rates are established.

If the amount of tax deductions in a tax period turns out to be more than the amount of income subject to taxation for the same tax period, then for this tax period the tax base is assumed to be zero. These tax deductions apply to income taxed at a rate of 13%.

For income with respect to which other tax rates are provided, the tax base is determined as the monetary expression of income subject to taxation. In this case, tax deductions are not applied.

Elimination of double taxation. Tax amounts actually paid by a taxpayer who is a tax resident of the Russian Federation on income received outside the Russian Federation in accordance with the legislation of other states are not counted when paying tax in the Russian Federation, unless otherwise provided by the relevant agreement (agreement) on the avoidance of double taxation.

In order to be exempted from tax payment, offset, receive tax deductions or other tax privileges, the taxpayer must submit to the Federal Tax Service authorities an official confirmation that he is a resident of the state with which Russia has entered into an agreement valid during the relevant tax period (or part of it) (agreement) on the avoidance of double taxation, as well as a document on the income received and on the payment of tax by it outside the Russian Federation, confirmed by the tax authority of the corresponding foreign state. Confirmation can be submitted both before the payment of tax or advance tax payments, and within one year after the end of the tax period, as a result of which the taxpayer claims to receive tax exemption, offset, tax deductions or privileges.

At various stages of the development of the state, various forms of natural and monetary taxation of individuals were used: rents, taxes, household taxes, income taxes.

Rent- one of the types of feudal rent. In the early stages of feudalism, it was collected in kind (corvee). In Europe, the natural form of quitrent prevailed in the 12th-13th centuries. The development of commodity-money relations in the XIV century. caused the transition to monetary rent. In Russia, the transition to monetary rent was carried out in the 15th-16th centuries. The rent was paid by state, appanage and economic (former monastic) peasants. In connection with the development of peasant crafts and trade from the second half of the XVIII century. it became profitable for the landowners to transfer the serfs from corvée to monetary quitrent. Rent was levied on agriculture, trade and trade. After the reform of 1861, the quitrent was replaced by redemption payments.

Submit- the simplest form direct tax levied in equal amounts regardless of income or property value. Widespread during the period of feudalism. The tax was called the total tax, introduced in the XIV century. In France, taxes on windows and doors were of a taxable nature. In Russia used different kinds taxation: taxation, household, streltsy taxes, taxes for the ransom of prisoners, poll taxes.

Originally, taxes were levied on the land (land taxation). It got its name from the plow - a unit of taxation that served as a measure of the cultivated land. The size of the plow depended on the quality of the land and on the social status of the payer. The main payers of the local tax were the peasants. For the purpose of tax accounting, special books were compiled, which were called "Books of the Poshny Letter". In 1679, household tax was replaced by household tax.

From the middle of the XVI century. in the Russian state a tax was levied for the ransom of the "polonyans" - people captured by the Turks and Tatars. The tax was called "polyanny money". The tax collection was in charge of the polonyanny order, which, in addition to the ransom of the polonyans, was responsible for their further arrangement upon their return to their homeland. In 1679, the tax became part of the streltsy taxes - the tax on the maintenance of the streltsy army.

The subject of the household tax was the courtyard. The tax was levied on the basis of house-to-house census data. With the transition to household taxation, the circle of taxpayers expanded significantly at the expense of people (“backyard” and “business”) who served the feudal lord's economy, but lived in separate yards and had their own household. This tax combined the rent from the land and part of the income from the labor of the employee on the farm. The total amount of the tax was determined by the government, and the peasant community and the posad laid it out between the yards. In 1724, after the census of the population, Peter the Great replaced the household tax was replaced by the poll tax.

The poll tax (poll tax) has been known since ancient times - in the 12th century. BC. existed in China. In the Middle Ages, it became widespread in Great Britain, Germany, France and other states. The payers of this tax in Russia were all male souls, including the elderly and children. Since the end of the 18th century. the tax was the main income of the state. Gradually, wealthy strata of the population are excluded from taxation and the tax practically becomes peasant. The collection of the tax was carried out by the peasant community, the income in full was guaranteed by mutual guarantee (the entire community was responsible for the payments of each of its members, the tax amount not paid by one yard was spread over the others). The poll tax was abolished in most of the provinces of the European part of Russia in 1887, in Siberia - in 1899.

Household tax was a type of property tax from individuals. Residential buildings, office, warehouse and retail premises were subject to this tax. The tax originated in the early Middle Ages, and its forms are very diverse. Initially, it was levied from residential buildings on a property basis: by the number of stoves or chimneys, then by the number of windows and doors, rooms. With the development of commodity-money relations and the creation of more flexible forms of taxation, the house tax in rural areas was replaced by the land tax. In cities, as the purchase and sale of real estate and the renting of real estate became more and more large, tax rates began to be established on the value of buildings or on the income they brought. In this case, the nature of the structure and its location were taken into account. Gradually, the house tax took the form of income tax and property tax.

Income tax- the main type of direct taxes levied on the income of individuals. Income taxation arose under the conditions of capitalist society, when the incomes of its individual classes were clearly distinguished:

Worker wages;

The entrepreneurial income of the industrial capitalist;

Lending interest of the lending capitalist;

Landowner's rent.

Income tax was first introduced in England in 1798 in the form of a luxury tax. Then it was repeatedly canceled and introduced, as a permanent tax began to be levied from 1842. Later it was established in other countries. In tsarist Russia, the law on income tax was adopted in April 1916 and provided for its collection from 1917, but the tax was not collected, since the due date was October 1917.

When the income tax was introduced, as a rule, a high non-taxable minimum was established, thus, its payers were mainly the aristocracy and the big bourgeoisie. Subsequently, as a result of a reduction in the non-taxable minimum, a reduction in family tax benefits and other deductions and discounts, income tax turned into a massive tax on wages, pensions, salaries.

Depending on the taxation system, a distinction is made between a global income tax and a general income tax.

Global income tax levied on the gross income of the taxpayer, regardless of the source. It was first introduced in Prussia in 1891. The system for constructing this tax is simpler than that of the regular income tax, and allows tax authorities more accurately determine the amount of taxable income of the subject.

Shedularincome tax levied not from the total income of the taxpayer, but in parts - to the shedules (at the source of income). A classic example of this tax is the taxation system used in Great Britain from 1842 to 1973, where there were five shedules, denoted by the initial letters of the English alphabet: A, B, C, D, E. According to Shedule A, income from real estate was taxed, B - income from forests used for commercial purposes, C - income from government securities, D - trade and industrial profits, income of persons of the liberal professions, Schedule E - wages, salaries of employees, pensions. In 1973 Great Britain switched to a global taxation system. However, the shedules, on the basis of which tax incentives and discounts were granted, were not only retained, but also supplemented in 1976. shedule F (taxable income distributed by dividends). The largest budget revenues are provided by Shedula E.

Income tax rates in most countries are progressive: they are built in a complex progression.

In domestic practice, income taxation has its own history. The naturalization of the economy during the period of "war communism" led to the actual abolition of income taxation. During the NEP period, income tax was levied in combination with property tax (income tax). Since 1924, due to the fact that the taxation of property has ceased to play any significant role, this tax was transformed into an income tax. Until 1991, income tax operated in two main forms: income tax on legal entities (collective farms, consumer cooperatives, economic bodies of public organizations) and personal income tax. Since 1991, after the adoption of a package of legislative acts that defined the modern taxation system in Russia, legal entities in all spheres of activity are payers of income tax. Alternative systems of taxation of income are also applied. Only natural persons are payers of income tax.

Property taxes- type of direct taxation. Such taxes are levied on movable and immovable property. The object of taxation is the value of the taxpayer's property. At an early stage in the development of capitalism in different countries property taxes were levied on certain types of property in the system of so-called real taxes (property taxes). Subsequently, the property tax acquired the character of a direct personal tax, since when it was levied, the non-taxable minimum and tax benefits were taken into account; the property was appraised according to the tax declaration. In developed capitalist countries property tax is applied in the local taxation system. Tax rates range from 1% of the total value of the property.

Previous

According to the mechanism of formation, taxes are divided into direct and indirect.

Direct taxes - taxes on income and property: income tax and tax on profits of corporations (firms); on social insurance payroll (the so-called social taxes, social contributions); property taxes, including taxes on property, including land and other real estate; tax on the transfer of profits and capital abroad, and others. They are charged to a specific individual or legal entity.

Thus, direct taxes are taxes on individual objects of property (land, natural resources, etc.) or on the income of individuals (individuals and legal entities), which reduce the amount of the payer's income.

Income tax enterprises and organizations is the main direct tax. Tax payers: enterprises and organizations that are legal entities; branches and divisions; branches of the Savings Bank of the Russian Federation; companies, firms that carry out entrepreneurial activities.

The object of taxation is gross profit, which is the sum of profits (or losses) from the sale of products (works, services), fixed assets, other property of the enterprise and income from unrealized transactions, reduced by the amount of expenses on these transactions. Profit from the sale of products (works, services) is defined as the difference between the proceeds (excluding VAT and excise taxes) and the costs of production and sale included in the cost of production. Income from non-sale operations includes funds received free of charge from other enterprises in the absence of joint activities: fixed assets, goods and other property, taxable profit increases by the value of these funds and property, but not lower than their book value. The income tax rate has changed more than once. From 01.01.2009 it has been set at 20%, of which 2% in federal budget and 18% to the regional budget. Benefits are provided only to categories of enterprises, but not to individual taxpayers. Taxable profit is reduced by the amounts: directed to financing capital investments for industrial purposes and to financing housing construction to repay bank loans used for these purposes and% on loans, costs of enterprises of healthcare, culture, public education institutions, costs of research work. The income tax rate is halved if the company has disabled people at least 50% of the average headcount.

Payments for natural resources are an important method of forming a revenue base for budgets of all levels. Their purpose: economic regulation of nature management, stimulation of the rational use of natural resources, environmental protection. Taxation of natural resources is one of the most difficult problems. Payments for the right to use natural resources and subsoil, as well as mineral resources are included in the list of federal and local taxes, and, accordingly, are tax payments. They are credited to the federal and local budgets. Taxes perform 2 functions - fiscal and economic. Fiscal is expressed in the provision of financial resources to the federal and local budgets in order to finance measures to preserve and restore the required natural resources. The economic function is intended to regulate the reproduction of environmental management processes. Fiscal system based on rental and tax system... Subsoil users can be an individual. entrepreneur, legal entities. Payments can be collected in the form of cash payments, as part of the mined mines. raw materials, offsetting the amounts of payments to the respective budgets as a share contribution to the statutory fund of the enterprise being created.

Land tax... The goal is to stimulate the rational use of land, increase soil fertility, development and protection of land. The forms of payment are: land tax, rent and the normative price of the land. Land tax is paid annually by land owners. The tax base is the cadastral value of the land plot or the standard price. Rates ranging from 0.1 to 2% of the tax base, through the Federal Treasury body, where it is centralized.