Types of taxes and examples federal regional local. What are regional taxes? Regional taxes and fees. Mineral extraction tax
Introduction ……………………………………………………………………….
1. The concept of regional and local taxes ……………………………….
2. The powers of the authorities in the field of regional and local
taxes ………………………………………………………………………
3. Peculiarities of application of rates and incentives ……………………………… ...
Conclusion ………………………………………………………………….
Bibliography……………………………………………
Introduction
The system of taxes and levies of the Russian Federation is a set of taxes and levies grouped in a certain way and interconnected with each other, the collection of which is provided for by Russian tax legislation. The system of taxes and levies of the Russian Federation consists of three types of taxes and levies:
Federal taxes and fees;
Regional taxes and fees;
Local taxes and fees.
The main difference between these types of taxes and fees is not in the budgets to which they are credited, but in the territory in which they are introduced and collected. The list of federal, regional and local taxes is contained in Articles 13, 14 and 15 of the first part of the Tax Code of the Russian Federation.
Taxes have always been and continue to be one of the most important tools for implementing the state's economic policy. This was especially evident during the period of transition from command-and-control methods of management to market relations, when, in conditions of narrowed state opportunities to influence economic processes, taxes become a real lever of state regulation of the economy. In connection with the abolition of most regional and local taxes, the question of additional financing of regional and local budgets becomes relevant, due to the fact that the share of regional and local taxes is too small for the independent functioning of regions on these funds.
The object of the test is local and regional taxes.
The purpose of the work is to: show the features of the establishment and introduction of regional and local taxes, give a general description of regional and local taxes, determine the procedure for their establishment and implementation. And also to study the powers of the relevant authorities in the field of regional and local taxes, elements of regional and local taxes, especially the application of rates and benefits.
Regional and local taxes concept
Tax is understood as a mandatory, individually free payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management, in order to financially support the activities of the state and (or) municipalities.
The totality of taxes, fees, duties and other payments (taxes) collected in the state, as well as the forms and methods of their construction, forms a tax system. The objects of taxation are: income (profit); the cost of certain goods; certain types of activities of taxpayers; operations with securities; use of natural resources; property of legal entities and individuals; transfer of property; added value of goods and services produced and other objects established by legislative acts.
The following types of taxes and fees are established in the Russian Federation: federal taxes and fees, taxes and fees of the constituent entities of the Russian Federation (regional taxes and fees) and local taxes and fees.
Federal taxes and fees are recognized as established by the Tax Code of the Russian Federation and obligatory for payment throughout the territory of the Russian Federation.
Regional taxes and fees are recognized as established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, enacted in accordance with the Tax Code of the Russian Federation by the laws of the constituent entities of the Russian Federation and obligatory for payment on the territories of the respective constituent entities of the Russian Federation. When establishing a regional tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the following elements of taxation: tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and terms for paying the tax, as well as reporting forms for this regional tax. Other elements of taxation are established by the Tax Code of the Russian Federation. When establishing a regional tax, the legislative (representative) bodies of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.
Local taxes and fees are recognized as established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government, enacted in accordance with the Tax Code of the Russian Federation by regulatory legal acts of representative bodies of local self-government and mandatory for payment in the territories of the respective municipalities. Local taxes and fees in cities of federal significance are established and enforced by the laws of the indicated subjects of the Russian Federation. When the local tax is established by the representative bodies of local self-government, the following elements of taxation are determined in regulatory legal acts: tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and terms for paying the tax, as well as reporting forms for this local tax. When establishing a local tax, representative bodies of local self-government may also provide for tax benefits and grounds for their use by the taxpayer.
Regional taxes and fees are most susceptible to dynamics, since they depend on the regulatory legal acts adopted by the authorities of the constituent entities of the Russian Federation. The ability of the regions to independently set rates and differentiate them according to these taxes, introduce incentives, regulate the procedure for making advance payments plays a significant role in the formation of the budget of the constituent entity of the Russian Federation, the formation of the investment attractiveness of the region and its economic development. Regional taxes are one of the sources for the formation of the revenue side of the budgets of the constituent entities of the Russian Federation. This is carried out in accordance with the legislation of the Russian Federation, in particular in accordance with the Constitution of the Russian Federation, as the main law of the country, in accordance with the norms of the Tax Code of the Russian Federation (Tax Code of the Russian Federation), the Budget Code of the Russian Federation, as well as in accordance with the laws of the constituent entities of the Russian Federation on taxes and other legislative acts. The economic basis of the activities of state authorities of a constituent entity of the Russian Federation is constituted by regional property, funds of the regional budget and territorial state non-budgetary funds, as well as the property rights of the constituent entity. The Budget Code of the Russian Federation clearly defines the list of taxes and their share of contributions to regional budgets.
Regional taxes include
1) tax on property of organizations;
2) tax on gambling business;
3) transport tax.
Let's consider the main points of each of the regional taxes in more detail.
Transport tax is one of the regional taxes and is established by the Tax Code and the laws of the constituent entities of the Russian Federation "On Transport Tax". The legislative bodies of each region of the Russian Federation independently determine the transport tax rate within the limits established by the Tax Code, and also establish the procedure and terms for its payment. The tax rates specified in the "Regional taxes" section of the Tax Code to the article of Chapter 28 "Transport tax" can be increased (decreased) by the laws of the constituent entities of the Russian Federation, but no more than ten times. The payers of the transport tax are the persons on whom the vehicles are registered and recognized as the object of taxation in accordance with Article 358 of the Tax Code. The object of taxation of transport tax are: 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 (towed ships) and other water and air vehicles (hereinafter in this chapter - vehicles), registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.
When establishing a tax on the property of organizations, constituent entities of the Russian Federation may provide for tax benefits and grounds for their application by taxpayers. Taxpayers are organizations that have property recognized as an object of taxation in accordance with Article 374 of the Tax Code. For the purposes of this chapter, foreign organizations keep records of taxable items in the manner established in the Russian Federation for accounting. The tax base of this regional tax is determined as the average annual value of property recognized as an object of taxation. When determining the tax base, property recognized as an object of taxation is accounted for at its residual value formed in accordance with the established accounting procedure approved in the accounting policy of the organization. The tax period is a calendar year. The list of organizations exempt from taxation is quite wide. It can be found in any regional law.
Gambling business tax. The taxpayers of this regional tax are organizations or individual entrepreneurs who conduct business in the gambling business. The objects of taxation are: a gambling table, a gaming machine, a totalizator cash desk, a bookmaker's cash desk. Each object of taxation is subject to registration with the tax authority at the place of installation of this taxable object no later than two days before the date of installation. Registration is carried out by the tax authority on the basis of the taxpayer's application. The tax period for gambling tax is a calendar month.
The list and standards of deductions to regional budgets may change at the federal level, depending on the economic and tax policy of the state, on its goals and methods. When considering the norms of legislation, it should be noted that constitutional legislation is of fundamental importance for all branches of legislation and legal institutions, tax relations. Article 57 of the Constitution of the Russian Federation contains a provision according to which everyone is obliged to pay legally established taxes and fees. This norm is the starting point for the formation of principles and mechanisms of legal regulation of tax relations. The main document establishing and regulating the tax system of Russia, taxation, methods of calculating taxes is the Tax Code.
The characteristic features of local taxation are:
Variety of tax payments.
Dominance of direct taxes in local taxation.
No restrictions on local taxes.
Payers of local taxes and fees are both legal entities and individuals.
Low share of revenues from local taxes and fees to local budgets.
The land tax ensures a stable flow of funds to local budgets. The payer of land tax and rent is an enterprise and citizens of the Russian Federation, foreign citizens and stateless persons who have been granted land for ownership, possession, use or lease on the territory of Russia. The land tax is levied on a yearly basis on the taxable area. If the land plot is in the use of several legal entities, then for each part the tax is calculated separately.
The property tax of citizens includes payments for buildings, premises, structures and vehicles of individuals, the tax on buildings, premises and structures is paid by citizens at the rate of their inventory value, and the tax on vehicles is levied depending on the engine power based on information provided to the tax authorities by the organizations that register vehicles.
The trade tax is established in relation to the implementation of trading activities at the objects of trade. The taxation period is a quarter. Payers of the levy are organizations and individual entrepreneurs carrying out types of entrepreneurial activity in the territory of a municipality (cities of federal significance Moscow, St. Petersburg and Sevastopol), in respect of which the normative legal act of this municipality (laws of federal cities of Moscow, St. Petersburg and Sevastopol) ) the specified fee is set.
The tax legislation of the Russian Federation is based on the principle of the unity of the financial policy of the state, which is manifested, in particular, in the establishment of a closed list of taxes in force throughout the country.
The types of taxes and fees that can be withheld on the territory of the state are established and changed by the Tax Code of the Russian Federation. In the same normative act, it is prescribed which taxes and fees belong to which level of the tax system.
Thus, the Tax Code of the Russian Federation establishes three levels of the tax system: federal, subjects of the Federation and local.
Each type of tax is assigned to one or another level based on the scope of functions and powers, the implementation of which is entrusted to the state as a whole, state bodies of the constituent entities of the Russian Federation or municipalities.
Regional taxes - obligatory payments to the budget of the respective constituent entities of the Russian Federation, established by the laws of the constituent entities of the Russian Federation in accordance with the Tax Code and obligatory for payment in all regions of the respective constituent entities of the Russian Federation.
Regional taxes include:
transport tax.
The state authorities of the constituent entities of the Russian Federation determine tax rates, the procedure and terms for paying taxes, as well as tax incentives, the grounds and procedure for their application. The rest of the elements of taxation and taxpayers are determined by the Tax Code.
Property tax
Taxpayers of the property tax of organizations are organizations that have movable and immovable property recorded on the balance sheet as fixed assets, with the exception of land plots and property belonging to the federal executive authorities on the basis of operational management rights.
Transport tax
Transport tax must be paid by persons who have registered vehicles: cars, motorcycles, scooters, buses, etc., air and water transport, snowmobiles, snowmobiles.
Tax rates are set for each type of vehicle.
Gambling business tax
The gambling business tax is paid by persons engaged in the gambling business.
Objects of taxation are: gambling tables and machines, cash desks of sweepstakes and bookmakers.
For each such object, the tax base and tax rate are determined separately.
Special tax regimes
Special tax regimes may include federal taxes not listed above, as well as exemption from the obligation to pay certain federal, state, and local taxes and duties.
Unified Agricultural Tax - Unified Agricultural Tax
The unified agricultural tax - Unified agricultural tax - is a taxation system for organizations and individual entrepreneurs who are agricultural producers. Taxpayers applying this tax regime are exempted from paying taxes on profits, property and VAT.
The object of taxation is income reduced by the amount of expenses. The tax rate is 6 percent.
Simplified taxation system - USN
The simplified taxation system - USN - can be applied by organizations and individual entrepreneurs.
The tax rate in the case of taxation of income is 6%, and when the object of taxation is "income minus expenses" - 15%.
Taxpayers are required to keep records of transactions for the purpose of calculating the tax base for tax in the ledger of income and expenses.
Taxpayers applying this tax regime are exempted from paying taxes on profits, property and VAT.
Unified tax on imputed income - UTII
This taxation system is used for certain types of activities: personal services, motor transport services, retail trade, catering, etc.
The tax base for calculating the amount of the single tax is the value of imputed income, calculated as the product of the basic profitability calculated for the tax period and the value of the physical indicator characterizing this type of activity.
The payment of a single tax by organizations provides for their exemption from the obligation to pay corporate income tax (in relation to profits received from entrepreneurial activities subject to a single tax), corporate property tax (in relation to property used for conducting business activities subject to a single tax, for excluding immovable property, the tax base for which is determined as theirs in accordance with this Code).
Organizations and individual entrepreneurs that are taxpayers of the single tax are not recognized as taxpayers of value added tax.
Still have questions about accounting and taxes? Ask them on the accounting forum.
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We examined the classification of taxes according to various criteria in and indicated that taxes and fees at the level of budgets are federal, regional and local. Here is a closed list of federal, regional and local taxes and fees in our material.
List of federal, state, and local taxes and fees
The fact that taxes are federal, state and local determines the differences in the order in which they are introduced, applied and canceled. For example, local taxes established by the Tax Code of the Russian Federation and legal acts of municipalities or the laws of cities of federal significance are obligatory to be paid in the territories of the corresponding municipalities or cities of federal significance (clause 4 of article 12 of the Tax Code of the Russian Federation).
For example, the trading tax was introduced only on the territory of Moscow (clause 1 of article 410 of the Tax Code of the Russian Federation, clause 4 of article 4 of the Federal Law of November 29, 2014 No. 382-FZ, Moscow City Law of December 17, 2014, No. 62).
And the land tax is valid throughout the territory of the Russian Federation, but the authorities of municipalities and cities of federal significance for land tax establish tax rates within the limits provided for by the Tax Code of the Russian Federation, tax benefits, as well as the procedure and terms for payment of tax by organizations (Clause 2, Article 387 of the Tax Code of the Russian Federation ).
Unlike local taxes, federal taxes (with the exception of special regimes) are established exclusively by the Tax Code of the Russian Federation and are obligatory for payment throughout the entire territory of the Russian Federation (Clause 2, Article 12 of the Tax Code of the Russian Federation).
Here are federal, state and local taxes, including special tax regimes:
At the same time, it should be borne in mind that federal, regional and local taxes and fees cannot be offset among themselves: offset is made within the framework of taxes of one type (federal taxes are credited to federal, and local taxes are credited to local ones) (
Federal taxes and fees are the same across the country. In addition, they are tightly included in our life and are socially significant. They are one of the most important components of the three-tier system of the Russian Federation, which, in addition to federal ones, also includes regional and local taxes and fees.
To check your debt, find out the income part, about the formation of payments, you have the right to enter the official website of the Tax Service of Tatarstan and go to your personal account (there are indicated and, if any).
Moreover, there is a cheat sheet on the application of taxation, what taxes are required to be paid, on what basis the classification is made, and also in what mode it is better for the company to work.
Federal taxes and fees
First of all, it should be clarified what is the difference between taxes and fees. Everything is pretty simple here. Taxes are paid free of charge, and when paying the fee, an individual is provided with a certain service provided only by state bodies (something similar happens when, for example, from the Central Bank of the Russian Federation).
The procedure for collection, establishment or cancellation is regulated by the Tax Code and the Constitution of the Russian Federation. The same act distributes regional, local and federal taxes.
Federal taxes and fees - general characteristics
For each such levy, a certain circle of payers is established. It can be all categories of persons - legal, physical or private entrepreneurs. The legislation also determines which persons cannot be payers of this or that tax. To correctly determine the object of collection, the norms of tax legislation are used. There are also attributed operations that are not subject to taxation.
Federal taxes, fees and their characteristics
In comparison with other, indirect taxes, which are credited directly to the federal budget, the economic significance of the federal taxation is somewhat different. This legislation defines all payments, which for the organization are divided into main and indirect. By the way, the latter is not always paid by the organization. For example, a seller fills out declarations and submits them to a government agency, but the buyer pays VAT on the goods. Such examples are endless.
So, we have determined that the tax system has three levels. According to the legislation, the following taxes are included here:
- VAT;
- Excise taxes;
- On the income of individuals (income);
- Unified social;
- At a profit;
- For the extraction of minerals;
- Donation;
- Water;
- Fee for the use of wildlife and water bodies;
- Government duty.
The structure of state revenues to budgets of all levels in the economy provides for the separation of payments.
You can find out about joint stock companies in Russia
Regional and local taxes (list)
Each subject of the country can independently establish taxes and fees. Then they will be considered regional. Moreover, their regulation will be carried out by the Tax Code of the Russian Federation and local acts. The Code defines the main principles of taxation for each tax separately.
If any changes are made regarding the taxation of objects, then legislative acts are approved, which are fully enforceable.
Regional taxes are:
- on property;
- transport.
Municipalities also have the right to establish local payments. Here, in principle, the mechanism is no different. The Tax Code of the Russian Federation is the basis, and specific norms are established by local acts.
He defined the functions that the regions perform, what are the main taxes for them, how to keep records, who approves the changes, how to introduce their own fees and other payments, as well as other payments provided.
Local taxes include:
- Land;
- Trade fee;
- On the property.
In this case, the authority to collect is vested in the local tax inspectorate, which accepts declarations of legal entities and individuals, keeps records of receipts, dates, notifies of changes in legislation regarding taxes levied, determines the amounts to be collected and makes contributions to higher funds.
Federal taxes and fees - the procedure for establishment, introduction and cancellation
Federal charges are established by Russian legislation and are payable throughout the country. The provision of benefits is enshrined only in federal acts and decrees, but other bodies, lower in level, also have the right to introduce additional benefits within the budget. According to general rules, the tax rate is determined by the Federal Assembly, but for some natural resources, excise taxes, mineral raw materials and customs duties, the Government of the Russian Federation sets. First, the project is submitted for consideration by the Federation Council. It describes what makes it possible to correct the innovation, what changes it makes, what setting documents are needed, as well as how the deductions are distributed and made, what the greatest contribution to the economy this will bring, and so on. It also discusses many other issues to simplify and improve the efficiency of taxation. The decision is made by voting, and based on its results, it is already determined whether it is possible to apply the reform.
Legal framework for federal taxes and fees (their characteristics)
Tax legislation is based on the unity of public financial policy, which manifests itself in the establishment of closed taxes in force in the country. Each of the types belongs to a different level, depending on the functions and powers performed. It is worth saying that no matter at what level of the system the tax is fixed, the authorities can resolve issues of taxation only within the framework of their competence.
Penalty on profit to the federal budget
The application of federal laws and they themselves are associated with many nuances and peculiarities. The most important are:
- if the tax is federal, this does not mean that all the amounts paid go exactly to the corresponding budget, since they can be divided;
- when using different special taxation regimes, additional federal taxes may be introduced.
The law governing federal taxation states that the distribution of funds can be multi-tiered. In this case, the funds are distributed among three levels.
Only the Tax Service has the right to such actions, and sometimes under special conditions.
As for the payment process, there are some specifics here. This applies in particular to officially employed individuals. According to the legislation of personal income tax, the employer is paid for them - a tax agent.
The RF Tax Code clearly defines situations when citizens have the right to receive certain benefits. He is required to pay 13 percent of the employee's income, which is included in total earnings. The credited taxes are included in the employee's invoice.
Fees are set, changed or canceled
If the tax is calculated for a certain period, then a certain time is allotted for its payment. There is no universal term. Each of them has its own time limits for payment. Moreover, this can be a specific date or a whole period, as well as an event or action.
Federal taxes and fees are set at the state level and are recorded in the Tax Code of the Russian Federation. This act lists all types, terms and procedure for calculating, as well as payments for each individual tax. All these payments perform the function of replenishing the budget. The legislator monitors the changes that occur in the legislative field and adjusts the taxation system. New payment systems, as well as changed incoming payments, come into force only after the issuance of the corresponding act, the advantages of which have already been discussed more than once at a government meeting.
Tax debts of individuals
The taxpayer does not always independently determine the date of payment. When the tax service calculates the tax on its own, then a citizen or entrepreneur is obliged to transfer funds to the budget only after a notification is received. If the amount was previously paid more than was needed, then the amount payable is reduced. If the situation is different, then the amount will be higher with fines and penalties. Statistics show that hopeless tax arrears rarely arise in relation to payers.
Payments that were not made on time are recognized as such.
By the way, so that there is no problem with payment, Sberbank offers to issue the Autopayment service, which will receive an exhaustive answer from the tax authorities on your debts and offer to pay them. Just a determinant for yourself first, whether you need it.
As a rule, it contains comprehensive information about the payment. In accordance with which article it is paid, how much must be paid, in what year, as well as possible fines briefly.
For late payment, the payer's fines are imposed, he is obliged not only to pay tax, but also fines with interest. If the requirements are not met, the tax will be enforced. For this, the amount is debited from the payer's account to the necessary details, and if there is not enough money, then the tax authority has the right to sell the property.
Be sure to remember that ...
The tax rate is always determined by the RF Tax Code. Even for the same tax, it can be very different. This may be due to benefits or other factors. At the same time, only the government and the president can change legislation, tax rates and so on.
More than one lecture, more than one essay has been written about taxation, and so on. The list of references is usually used the most relevant, otherwise the works would not contain relevant information.
The country's government has established tax duties that are paid to the state budget. The tax code establishes a tax system that consists of three parts:
- Federal level.
- Regional level.
- Local.
Federal taxes are spelled out in the tax code, tax authorities can make their changes. All taxpayers are obliged to pay the duty, collection, contribution. Other taxes, for example, regional ones, are payable to the regional budget and apply to all constituent entities of the Russian Federation. The government of the country has endowed the regional authorities with the authority to introduce or cancel tax rates, and change them.
Local taxes are regulated by acts at the Federal level, and also local authorities can introduce or cancel taxes and fees.
Let's figure out what belongs to regional taxes and who is the payer.
All taxpayers who carry out entrepreneurial activities in the territory of the subject are obliged to pay these taxes. The following types of taxes are regional:
- Enterprise property tax.
- Transport tax.
- Gambling business (for some entities).
Regional authorities are empowered to determine tax rates, the procedure and timing of tax payment, as well as benefits. But the main elements of the rates are determined by the tax authority of the Center.
For some commercial structures, special tax regimes have been developed, but this does not relieve them of their responsibility to pay taxes of any level.
The payment of taxes to the regional treasury does not depend on the taxation regime, the only thing that will differ is the tax rate.
The phrase was repeatedly said: "Pay taxes and live in peace." This means that if you pay the fee on time, your organization will not be bothered by the tax authority with demands to pay fines and penalties.
Let's figure out how regional and local taxes differ.
What is the difference between taxes
To understand specifically which budget and which taxes go, we will draw up a table of federal, regional and local taxes.
The table shows that taxes are paid not only by commercial organizations, but also by individuals.
So what are regional taxes and fees? They are established in accordance with the Russian Tax Code, and all constituent entities of the Russian Federation pay them.
Above it was listed what taxes in the regions are paid by legal entities and individuals. If there is a vehicle, then this tax is paid by all citizens of the subject.
Many businessmen and ordinary people may ask the question: is personal income tax a federal or regional tax?
Personal income tax and VAT what taxes?
All working citizens of the country pay income tax, and this tax is federal, it is spelled out in the Tax Code (Article 13). The exception is made by foreign citizens working on a patent. Taxes from them remain in the region.
Article 56 of the Tax Code stipulates that 85 percent of all income from receiving income tax remains in the regional budget, the rest is distributed between districts, townships, and municipal districts.
So, we can say that regional taxes and fees include not only the tax on transport and property of organizations, but also part of the personal income tax.
You can also ask the question: is VAT a federal tax or a regional one? Value added tax is that part of the duty that is included in the cost of a product or service, is this federal tax. All merchants and organizations are required to pay this tax on time.
Outcome
The list of taxes paid to the federal budget can be seen in the articles of tax legislation. Among them are such large ones as income tax and VAT, excise taxes. All this significantly adds to the country's budget.
The regional budget is significantly replenished if there are jobs in the region, factories and plants are functioning, and agriculture is developing.
For the region, this will mean the growth of both the subject itself and the standard of living of the working population. The more working citizens engaged in business, the more taxes, contributions are paid, and, accordingly, the budget is replenished.
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