What types of taxes are there: functions of taxes, methods of collection

Three-level tax “territory”

All existing duties are divided into three categories ( Article 12 of the Tax Code of the Russian Federation ):

1. Federal level.
2. Regional level.
3. Local level.

For greater clarity and understanding of the subject of the conversation, we will characterize each of the listed categories separately.

Federal tax

Federal duties established by the current Tax Code of the Russian Federation are strictly required to be paid throughout the country.

Regional tax

Regional duties are those that are established by the Tax Code of the Russian Federation and are required to be paid only in each individual subject of the Russian Federation.

In the process of adopting regional duties, the following elements of taxation are always approved:

• interest on tax duties;
• system and time of payment of tax duties;
• reporting form for each individual regional duty.

All other fragments of taxation are established by current legislation. When they are approved by the legislative (representative) authorities in the constituent entities of the Russian Federation, as a rule, various concessions are provided with reasons for their use.

Local tax

Local duties are those established by the current Code and legal acts of municipal authorities. They are required for repayment in specific municipal territories.

Local taxes and fees usually begin and cease to operate on the territory of each municipality, and in strict accordance with the current Tax Code of the Russian Federation, as well as all regulations adopted by municipal authorities.

Main characteristics and differences

So, all fiscal payments can be divided into three types: federal, regional and local taxes and fees.
The key difference between these payments is the level of government that sets the basic rules and regulations for applying taxation. That is, if the authority to determine the rate, benefit, period and principles is transferred to the authorities of the constituent entity of Russia, then the payment is considered regional. However, it should be noted that fiscal payments are regulated in the Tax Code of the Russian Federation. That is, the Tax Code of the Russian Federation is the legal basis of the current tax system of the state. This means that municipal authorities, as well as the authorities of a constituent entity of Russia, do not have the right to introduce additional (new) obligations. Their powers include specifying the taxation procedure for existing fiscal levies.

The second difference is the level of the budget (treasury) into which the payment is credited. Thus, taxes and fees by budget level are:

• federal - credited directly to the treasury of the Federation (first level);
• regional - entering the treasury of the subject (second);
• local - transferred to the municipal budget (third).

The third difference is the territorial feature, that is, the territory in which the basic principles of taxation apply. Not the obligation itself, but precisely the procedure for its application.

Thus, obligations of the first rank apply throughout the entire state. The principles, rules and norms enshrined in the Tax Code of the Russian Federation are uniform for implementation throughout Russia.

Features of second-rank encumbrances are established for a specific region. For example, the authorities of one region introduce regional tax breaks, reduce rates, approve reporting periods and advance payments that are mandatory for residents of this region. Consequently, other norms may be adopted in another subject.

For fees of the third, local, rank, the algorithm and features of taxation are valid only on the territory of the municipality. Consequently, unlike local taxes, federal taxes and the procedure for their application cannot be changed at the municipal or regional levels. Below is a closed list of federal, regional and local taxes.

Tax “hierarchy” presented in the table

Types of indirect taxes in the Russian Federation

Above we have listed the types of direct taxes that every working-age resident of Russia pays. However, as we discussed earlier, there are taxes that you and I pay indirectly, in the cost of purchased goods and services. Let's figure out what these taxes are.

Value added tax

Value added tax (VAT) is an indirect tax that is calculated by the seller when selling goods (work, services, property rights) to the buyer. The objects of VAT taxation are:

• Operations for the sale of goods, works, services on the territory of the Russian Federation,
• Import of goods into the territory of the Russian Federation (import),
• Carrying out construction and installation work for one’s own consumption and transfer of goods, works, and services for one’s own needs.

Currently, there are 3 VAT rates for organizations and entrepreneurs (Article 164 of the Tax Code of the Russian Federation):

• 0% — for export goods (exported from the territory of the Russian Federation); goods of a free customs zone, international transportation services and some other operations.
• 10% — in cases of sale of food products, goods for children, periodicals and book products, medical goods.
• 20% - in all other cases.

The following organizations and entrepreneurs are exempt from the obligation to pay VAT:

• Applying one of the special tax regimes,
• Participants of the Skolkovo project,
• For those who, over the previous 3 consecutive calendar months, the amount of revenue from the sale of goods (work, services) did not exceed a total of 2 million rubles, they can submit a notification and receive an exemption from the duties of a VAT payer for a year (Article 145 of the Tax Code of the Russian Federation), etc.

One of the features of VAT is the ability to reimburse (deduct) part of the VAT paid. It works as follows: the selling company has the right to deduct from the amount of tax received from the buyer the amount of tax paid to its supplier. The VAT refund period is usually 2-3 months.

VAT was first introduced in 1958 in France. In Russia, VAT was introduced in 1992. Currently, 137 countries levy VAT. Among developed countries, VAT is absent in countries such as the USA and Japan, where sales tax is applied instead (in the USA - at a rate of 0% to 15% depending on the state, in Japan - a fixed 10%).

Excise taxes

An excise tax is an indirect tax imposed at the time of production on consumer goods (tobacco, alcohol, etc.) within the country (as opposed to customs duties, which have the same function, but on goods delivered from abroad, i.e. e. from other countries).

The excise tax is included in the price of goods or the tariff for services and is thereby actually paid by the consumer. Excise taxes serve as an important source of revenue for the state budget of modern countries. The excise tax on many goods reaches half, and sometimes 2/3 of their price.

Excise goods in the Russian Federation are: alcohol-containing products, medicines, cars and motorcycles, gasoline, diesel fuel, motor oils, tobacco, grapes (used for making wine) and others. The fee can be set for 1 liter, kg, ton, piece, etc., depending on the type of product. More details about excisable goods, calculation of the tax base and excise tax rates can be found in Art. 181 – 191 Tax Code of the Russian Federation.

Fees

Another type of indirect taxes can be called customs duties and fees. In general, a duty is a monetary fee levied by authorized government bodies when they perform certain functions provided for by law.

There are different types of fees, for example, when applying to the courts; when performing actions to register property rights; upon receipt of documents; customs duties, etc. Within the framework of our topic, we will consider only the last type.

Customs duty is a mandatory payment levied by customs authorities in connection with the movement of goods across the customs border. These include import duties, export (export) duties, customs duties and excise taxes when importing goods into the Russian Federation. This type of fees is regulated by the Customs Code of the Russian Federation.

Full exemption from customs duties and taxes is provided if the cost of goods imported into the customs territory of the Russian Federation, with the exception of vehicles, does not exceed 65 thousand rubles. In other cases, citizens and organizations will be required to pay duties, which will vary depending on the customs value, type of goods and the country from which the goods are imported (exported). For some categories of goods, customs duty can be up to 20% of the customs value of goods.

Taxes: collection method

Fees, in relation to the methods of their collection, can be reasonably divided into two categories:

1. Direct tax ( direct ).
2. Indirect tax ( indirect ).

Direct taxes are established specifically in relation to the income portion of the taxpayer's property: the use and possession of this property is the reason for withholding the tax duty.

Direct taxes include: personal income tax, duty on corporate profits, property tax for legal entities and individuals. Direct taxes are:

1. Taxes of a real nature - they are taken from the value of property: this is a property duty in relation to legal entities and individuals.
2. Personal duties - they are taken from the income amount of earnings: corporate income tax.

Indirect taxes are often called consumption duties. They are included in the price of goods in the form of a premium and are paid by buyers.

The subjects of indirect taxation are sellers of goods (works and services), and the bearers and actual payers of such tax are consumers.

Indirect taxes include: value added tax, excise taxes, customs duties, etc. Indirect taxes include:

1. Taxes are universal - they are levied on all goods (works and services): this is VAT.
2. Taxes of an individual nature - they are levied on a clearly limited range of goods (works and services): these are excise taxes.

Speaking about indirect taxes, it should be noted that these taxes are the easiest for the state, if we think from the point of view of their collection.

They seem extremely attractive to the state “machine” also due to the fact that they go to the treasury directly and are not tied to the economic activities of the subject of taxation. At the same time, excellent collection efficiency can be achieved even in conditions of declining production capacity, and even unprofitable activities of the entire company.

All this works in a comprehensive manner, and this is what can create a reliable flow of tax revenue to the state treasury.

Land tax

The next tax that your property is also subject to is land tax. Payers of land tax are individuals who own land plots recognized as an object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, on the right of ownership, the right of permanent (perpetual) use or the right of lifelong inheritable possession (clause 1 of Article 388 of the Tax Code of the Russian Federation).

Individuals are not recognized as taxpayers in relation to land plots that are in their gratuitous use, including gratuitous fixed-term use or transferred to them under a lease agreement.

The object of taxation is land plots located on the territory of municipalities in whose territory the tax has been introduced. The following are not recognized as objects of taxation:

1. Land plots occupied by particularly valuable cultural and archaeological heritage sites, nature reserves, museums or world heritage sites,
2. Land plots from the forest and water resources,
3. Land plots included in the common property of an apartment building,
4. Land plots withdrawn from circulation in accordance with the legislation of the Russian Federation.

The tax base for land plots that are in common shared ownership is determined for each of the taxpayers who are the owners of this land plot in proportion to its share in the common shared ownership, and in the case of being in common joint ownership - in equal shares.

The tax base is defined as the cadastral value of land plots recognized as an object of taxation in accordance with Art. 389 Tax Code of the Russian Federation. Information on the cadastral value of land plots is posted on the official website of Rosreestr on the Internet. The tax period for land tax is one year; the tax must be paid before December 1 of the following year.

Land tax rates are established by regulatory legal acts of municipalities and cities of federal significance and cannot exceed:

• 0,3% cadastral value for agricultural lands, lands acquired for personal subsidiary plots not used in business activities, as well as housing lands and their infrastructure,
• 1,5% cadastral value of other land plots.

Let us pay attention to some features of the calculation of land tax described in Art. 396 Tax Code of the Russian Federation. In the event that a taxpayer acquires (terminates) during the tax (reporting) period the right of ownership (perpetual use, inheritable possession) to a land plot (its share), the tax amount is calculated taking into account a coefficient defined as the ratio of the number of full months during which this the land plot was owned by the taxpayer by the number of calendar months in the tax (reporting) period.

If the emergence of the right of ownership or use occurred before the 15th day of the corresponding month, inclusive, or the termination of the specified right occurred after the 15th day of the corresponding month, the month of occurrence (termination) of the specified right is taken as the full month.

If the emergence of the right or use occurred after the 15th day of the corresponding month or the termination of the specified right occurred before the 15th day of the corresponding month inclusive, the month of occurrence (termination) of the specified right is not taken into account when determining the coefficient specified in this paragraph. The tenure period is calculated similarly for other property taxes.

The list of categories of citizens who are entitled to receive land tax benefits is similar to the preferential categories for property tax. For them, the tax base is reduced by the cadastral value of 600 square meters of land area owned, permanent (perpetual) use or lifetime inheritable possession of taxpayers.

Also added to this list are the indigenous peoples of Russia (in relation to land plots used for the preservation and development of their traditional way of life, farming and crafts), who are exempt from paying land tax.

Taxes and their purpose

Depending on their purpose, all taxes can be divided into two categories:

1. General tax.
2. Target tax.

General purpose taxes are established in a general order regime. General taxes include many taxes levied in any tax system.

They have a distinctive feature: after they enter the state treasury, they are depersonalized and spent on specific purposes, which are determined by the corresponding budget.

Targeted taxes can be divided into two types: special and emergency .

The special tax duty is intended to finance certain programs that have a specific purpose. This fee is assigned to a specific type of expense. Regarding Russia:

• These are taxes on transport;
• These are taxes on the reproduction of the raw material base.

An emergency tax duty is usually imposed in emergency situations.

Functions and significance of federal taxes and fees

The federal tax system performs 2 main functions.

The fiscal task is associated with the need to fill the budget, the income of which is formed by tax revenues from citizens and organizations. According to the provisions of the Russian constitution, a significant part of the powers is transferred to the center. For this reason, governing a country requires a developed and predictable system for paying fees and taxes. This is also related to the fact that each tax office is part of a single structure. This service carries out administration, accounting and control over the fulfillment of duties in the field of mandatory payments.

Another function is economic stimulation. In order for the budget to receive revenue, it is necessary to provide conditions for business activity. Therefore, the tax system is subject to constant adaptation to the changing requirements of the economy.

The classification of a significant number of individual mandatory payments as federal is intended to ensure standard rules throughout the Russian Federation.

This serves as one of the integral elements of a single economic space.

These functions may seem to be in conflict. However, the tax regime should help to find the right balance of interests of public and private entities. An example is VAT. Accurate calculations make it possible to develop the economy and support the social sphere, benefits for certain categories of citizens and organizations. Benefits can also serve as a tool to stimulate investment.

Taxes and accounting

With regard to financial feasibility and the method of reflection in the accounting records of the accountant, it is reasonable to divide all taxes into the following categories:

1. Tax duties included in the price tag of goods upon sale.
2. Tax levies related to costs and expenses of the production process.
3. Taxes that relate to financial results.
4. Tax fees that are offset by net profit that remains for the use of the taxpayer.

We remind you that even if you thoroughly study all the data that is in the public domain, this will not replace the experience of professional lawyers! To get a detailed free consultation and resolve your issue as reliably as possible, you can contact specialists through the online form .

Functions of taxes

Taxes are designed not only to fill the country's treasury with funds, but also to perform many other important functions.

1. The function is fiscal - funds collected from payers fill the state budget, which is then used to improve the level of well-being of the country and its population. This function is implemented through the control of the Federal Tax Service of the Russian Federation, the control established by it, and countering evasion of funds.
2. Social – with the help of tax levies, there is a redistribution of funds circulating within the country, part of which goes to help disadvantaged categories of citizens who are entitled to certain benefits.
3. Regulatory - funds provide a stimulus to the economic development process of the country, while inhibiting unfavorable directions, and accumulating forces that go into the further renewal of various resources.
4. Control – allows the state system to keep track of incoming funds and evaluate the financial resources available in the country.

Tax and budget level

With regard to belonging to the budget level, all tax duties are divided as follows:

• Assigned tax - this tax must purposefully and completely go to a specific budget “basket”, or to an extra-budgetary fund. In this category, it is customary to easily identify duties that are poured into budget “baskets” of different levels: federal, regional and local.
• Regulated tax - this tax is received simultaneously in the budgets of various levels, but in such a proportion as determined by law.

Detailed description of tax fees depending on the subject of taxation

First of all, let's discuss tax fees, the payment of which is charged to legal entities, that is, organizations.

Description of individual types of deductions

Corporate income tax

This type of deduction is one of the most important fees that ultimately goes to the country’s federal budget. Its functions include:

• regulating;
• fiscal.

Payments for the required type of tax are imposed on both domestic and foreign companies that operate in the territory of our country, through the opening of various types of representative offices, that is, the source of income coming to them is located on the territory of Russia.

Exemption from payments is given only to companies conducting certain activities that are not subject to taxation, as well as organizations subject to specialized tax regimes.

In the first case, these will be companies preparing for the FIFA World Cup, Olympic and Paralympic Games taking place in Russia, but only in relation to income received directly from the implementation of the required activity.

The second deals with specialized tax regimes, such as:

• UTII is a single tax on imputed income, relevant for certain types of activities of the organization;
• STS – simplified taxation system;
• Unified agricultural tax is a unified agricultural tax.

In addition, firms operating in the gambling business are excluded from the list of payers of the discussed deductions; they have their own deductions.

As is clear from the name of the fee, the object subject to tax is the profit coming to the organization. The difference that arises when subtracting from the total amount of income received the amount of funds spent on the production process must be considered as profit. For foreign companies, not full income is considered, but only funds received and spent by a representative office located on the territory of the Russian Federation.

Income received by companies is classified in two areas:

• received as a result of the company’s sales activities or property rights;
• receipts of funds not included in the sale, for example, fines, repaid debts, repaid loans and other financial injections.

Income is a kind of revenue, although it is not necessarily received as a result of the sale of the company’s own goods produced at the enterprise. There is also resale

Confirmation of both income and expenses, in order to record them, must be kept official, in the form of appropriate documentation, for example, receipts for resources purchased for production.

Property tax for organizations

This deduction has a regional level and is regulated by the laws of the constituent entities of the Russian Federation, as well as the provisions of the Tax Code.

Payments of the required fee are made by companies subject to the following tax regimes:

• the general taxation system, while the company must have fixed assets on its balance sheet, which are objects subject to the required tax;
• on a simplified taxation system, owning property subject to the calculation of funds to the treasury;
• paying the Unified tax on imputed income.

Any real estate is subject to the fee, with the exception of a plot of land, which is accounted for according to its own type of calculation of funds. At the same time, companies on the general taxation system pay money for:

• real estate on the balance sheet in the form of funds of the main focus;
• residential property titles that are not related to the company's fixed assets.

Organizations using specialized regimes send payments to the treasury for:

• ownership of real estate included in the list of Article 378 of the Tax Code;
• a real estate residential property that is not included in the fixed assets on the company’s balance sheet.

Payments for movable property are made only by an organization that has chosen the basic taxation system as its regime, in cases where:

• the property was received by the company in the form of fixed assets before the end of 2012;
• it was received by the company after liquidation or reorganization processes;
• was transferred for use as a fixed asset by a related party.

At the same time, companies that own property included in organizational groups can count on exemption from payments:

• first;
• second.

The tax base for property tax for companies can be:

• average annual property price;
• cadastral value determined by specialized government agencies.

The tax period for property deductions is twelve calendar months, during which reporting documents are provided several times

How to calculate an organization's property tax

In the presented material, we consider in detail who the payer is, what property is taxed, and also how to calculate the property tax of organizations yourself.

Now let's move on to considering the fees imputed to individuals.

Personal income tax

Tax accrued on the income of an individual - this accrual is direct and is one of the main sources of funds for the state treasury. The amount due for payment is calculated in the amount of 13% of the income received by individuals.

Payers of the fee are the following categories of individuals:

• residents of the Russian Federation , that is, persons who are on its territory for 183 or more consecutive days during a specific year period;
• non-residents of the country receiving income on its territory.

Typically, the transfer of the required fee to the treasury is carried out by so-called tax agents, that is, organizations that are permanently or temporarily employers of a particular payer. However, there are also categories of citizens whose task is to independently declare funds received by them that are subject to personal income tax.

Self-declaration is required:

• individual entrepreneurs;
• owners of law or notary offices;
• selling property of an individual;
• authors of various works of art, literary creations and other creative paraphernalia;
• lottery winners and recipients of funds in the form of winnings in other areas;
• other categories of individuals included in the established list.

Imagine that you received funds by working part-time as a consultant-teacher at a university. From them you must pay the money due to the state.

So, according to the tax legislation of the country, the following income is subject to tax deductions:

• from the sale of property objects that were owned by the payer for less than 36 months from the date of their acquisition;
• funds received as a result of the transfer of property for use by tenants;
• funds that play the role of income, the source of which is outside the Russian territory;
• monetary gain;
• other cash receipts.

Property tax for individuals

This tax is local in nature, since it relates to a budget of a similar level, and is credited to the subject of the country in whose territory the taxed property is located.

Property deduction for individuals

The payers of the deduction were individuals who own property included in the list of taxable items listed in Article 401 of the Tax Code of the Russian Federation. Among the list:

• residential houses;
• cottages;
• rooms;
• apartments in multi-apartment buildings;
• immovable complexes of a single nature;
• objects whose construction has not been completed;
• dachas;
• other buildings and premises.

The common territory, which is partly owned by each resident of an apartment building, is not subject to the required tax.

The rates for this fee are established by legal acts issued by the government of Russian municipal entities, as well as cities of federal significance.

If the government has not previously determined rates, Article 406 of the country’s Tax Code acts as a guide to the tax calculation procedure.

Tax rates may vary depending on:

• cadastral object prices;
• types of property sought;
• its location;
• varieties of territories where it is located.

Some municipal entities of the country determine the amount of deductions in the old format, based on the inventory value of the object.

Every taxpayer needs to know how to calculate property tax for individuals in order to figure out how much and where he will have to pay for the objects in his possession that are subject to taxation. In this article we talk about property tax and the features of its payment.

Now let's move on to considering taxes of a mixed nature.

VAT on products sold

Value added tax on products sold - this tax is indirect in nature, it is calculated by the seller who produces or imports the goods, and adds a certain markup to its cost in order to make business activities economically efficient.

VAT payments are required to be made by all organizations and individual entrepreneurs who are entrusted with this responsibility, however, the amount of tax deduction is included in the price of the product sold, so in fact, payments again fall on the shoulders of ordinary citizens.

Payment can be made in the following cases:

• after the goods have been sold;
• when importing goods into the country.

The following transactions with goods are subject to tax:

• sale of products, works or services, as well as property rights in the country;
• transfer of the required goods free of charge;
• importing products to Russia;
• work of construction or installation, subsequently used by the company for its own purposes;
• the use of goods used for the individual needs of the company, while the costs associated with the use are not considered as official expenses of the organization.

Transport tax

The level of establishment of this type of fee is regional, therefore its introduction is determined by the authorities of the constituent entities of the country by issuing certain legislative acts.

Transport tax payments are charged to persons who have officially registered ownership of vehicles

Persons can be both citizens and organizations. The latter are engaged in independently calculating the amount of tax deductions, which during the year is sent to the budget in the form of advance payments, and then the balance of the amount due to the state.

The amount of future payments is calculated based on the following two values:

• the financial base from which the calculation is made;
• tax rates relevant for a specific region and payer.

If the taxpayer is represented by any organization, then he is obliged to send funds to the treasury several times a year, usually this happens:

• after the first three months;
• in six months;
• nine month;
• year.

The Tax Code of the Russian Federation includes the following in the list of taxable objects:

• cars;
• tracked transport;
• aircraft;
• watercraft, motor and sailing;
• trolleybuses and buses;
• motorcycles and other vehicles that have passed legal registration.

The rate for the required deduction is regulated by legal acts issued at the regional level of each subject, while their independent differentiation is possible, without the intervention of federal structures. However, it is possible to change the amount of bets, decreasing or increasing them, only within the limits established “from above”.

The basis for changing the transport tax rate may be:

• gross capacity of the vehicle;
• motor power level;
• the specific type of vehicle to which your existing transportation object will belong;
• date of its assembly.

The number of years that have passed since the release of each product can be determined only at the beginning of each year, that is, the first day of January.

We’ll look at how to calculate transport tax yourself in our special article.

Tax for gambling business

The receipt of winnings as a result of the work of entrepreneurs in various areas of activity aimed at obtaining funds by companies under the guise of:

• payment for gambling events;
• various prizes;
• placed bets.

This type of contribution to the state budget is collected at the regional level

This business itself is represented by a couple of processes related to gaming events:

• their organizations;
• further implementation.

In this case, the corresponding attributes are used, for example:

• game tables;
• betting on betting;
• electric automatic machines;
• bets accepted in bookmakers' offices.

Payers of gaming tax are companies engaged in organizing and selling games. Taxes are not imposed on funds received by companies, as people inexperienced in the legislative field might think, but on items with the help of which the business is implemented, that is:

• games table;
• slot machine;
• bookmaker's department, where funds that are bets are accepted;
• the betting department where funds that are bets are accepted,
• processing centers for both titles.

A specific rule applies to each of the above items: before installation, they must be registered within the deadline specified by law - 2 business days before installation, weekends and holidays are not considered. Working days may not be consecutive.

The registration process is carried out by tax inspectorate specialists after the owner of the gambling business submits an application in the appropriate form to the department to which he belongs according to the location of the activity.

If gambling facilities are added to or, on the contrary, taken out of operation, it is also necessary to notify the authorities in a timely manner, following the same deadline as previously established, that is, two working days before the changes come into force.

If in a particular region of the country the rate at which the gambling business is taxed has not been determined, then the minimum rate is applied.

The tax base for collection is the total amount of objects used to organize games.

Tax and its classification in relation to the subject of taxation

We present to your attention a classification table reflecting the ratio of tax duties and subjects of taxation:

Gambling business encumbrance

If a company conducts gambling activities, then it has obligations to the budget to pay a fee for the gambling business. The objects of taxation are:

1. Gaming equipment, as well as machines and gaming tables specialized for gaming activities.
2. Sweepstakes, bookmakers, betting processing centers with bookmakers.
3. Game bets acceptance point.

Since taxes and fees, as well as other payments credited to the treasury of the subject, are recognized as regional, the specifics of taxation are established at the level of a given region. However, there are general rules that apply throughout the country. For example, only two working days are allotted for the procedure for registering a taxable object with the Federal Tax Service. Moreover, the days are counted until the installation of gaming equipment or the opening of a point (bookmaker's office or betting point). A similar period for notifying the Federal Inspectorate is established for any change in the number of objects.

For this obligation, fixed rates are established, and gradation is provided according to the types of taxable objects. The minimum and maximum values ​​are enshrined in Article 369 of the Tax Code of the Russian Federation. Note that if the region has not established a specific value for the rate, then taxpayers must apply the minimum values.

Summary

All tax liabilities are divided into three categories. Their division depends, first of all, on the budget for which they are intended.

The Tax Code of Russia is the main document that serves as the foundation for the fiscal system of the entire country.

With regard to local and regional fees, the specific features of purpose and collection that are established by the authorities of the corresponding rank are characteristic. But at the same time, representatives of the authorities of the second and third levels do not have the right to deviate from the general norms that are enshrined in the Tax Code.

It is through fiscal payments that the revenue side of the country’s budget is formed: after all, the money goes there directly. In relation to obligations of the first and second levels, redistribution between lower budget “baskets” may be allowed, namely: funds such as subsidies, subventions and other transfers.

Such distribution is regulated by this budget legislation - this is the Budget Code of Russia.

Transport tax

Transport tax is a regional tax. Payers of transport tax are persons on whom, in accordance with the legislation of the Russian Federation, vehicles recognized as an object of taxation are registered (Article 358 of the Tax Code of the Russian Federation).

The objects of taxation are: cars, motorcycles, scooters, buses, trucks and other self-propelled machines and mechanisms, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) and others water and air vehicles registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.

In other words, if a vehicle that drives, flies or floats is registered to you, then you automatically become a payer of this tax.

The following types of vehicles are exempt from tax: cars equipped for use by disabled people; fishing vessels; watercraft or aircraft carrying out passenger or cargo transportation; vehicles registered to agricultural producers and used for the production of agricultural products; planes and helicopters of air ambulance and medical service, etc.

The tax is calculated as follows:

Depending on the type of vehicle, the tax base for calculating tax is calculated in one of the following ways:

• as engine horsepower in relation to vehicles having engines;
• as thrust is the total thrust of jet engines in kilograms of force in relation to air vehicles;
• as gross tonnage in relation to non-propelled (towed) water vehicles;
• as a vehicle unit in relation to other water and air vehicles.

Next, let's talk about tax rates, which depend on the type of vehicle. In this article we will present the most popular vehicles; tax rates for other types of transport can be found in the Tax Code (Article 361). The object of taxation for all these vehicles is the engine power in horsepower:

For passenger cars costing more than 3 million rubles, the following increasing factors are established:

• From 3 to 5 million rubles, not older than 3 years – 1.1;
• From 5 to 10 million rubles, not older than 5 years – 2;
• From 10 to 15 million rubles, not older than 10 years – 3;
• From 15 million rubles, not older than 20 years – 3.

Rates can be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than 10 times. In addition, the laws of the constituent entities of the Russian Federation may establish differentiated tax rates for each category of vehicles, as well as taking into account the useful life of the vehicle and (or) their environmental class.

The number of months of vehicle ownership is considered similar to other property taxes, and the tax is also paid no later than December 1 of the year following the expired tax period.

If there is information documented and not refuted by the tax authority confirming the complete destruction of the vehicle, transport tax is not charged, since there is no object of taxation for transport tax by virtue of Articles 38 and 358 of the Tax Code of the Russian Federation, regardless of the date of termination of registration of such a vehicle with the authorized registration authorities .