What tax is paid to which budget in Russia?

The state, at the legislative level, obliges entrepreneurs to deduct part of the income from their activities to the budget of one level or another to meet various state needs. Taxes and fees affect every businessman, forcing him to pore over reporting and part with part of the profit. Both fiscal payments are enshrined in legislation.

What is the difference between these types of deductions? Where is it recorded? What does it mean for an entrepreneur? We consider all the subtleties relating to taxes and fees in Russian legislation.

Regulatory legal acts

All requirements and conditions that relate to business contributions to budgets are recorded in the main legal act of the fiscal service - the Tax Code of the Russian Federation.

In particular, it contains a provision that certain issues related to taxation can be resolved at the levels of regional or local authorities. This means that a particular territory may adopt its own rules and regulations for the specifics of paying certain contributions. At the same time, the Tax Code itself sets out the basic rules, and local laws specify them.

Thus, any type of deduction can be classified into one of three categories:

federal tax or fee;
regional;
local.

IMPORTANT! If legislation introduces a new type of tax or fee, it will be assigned to one of these three types, from here it will become clear who will be able to make changes to tax rates, reporting periods, payment deadlines and other specific points regarding the formation of payment.

Responsibility for non-payment/late payment

Penalties for the lack of payment or for its untimely transfer are determined by the Tax and Criminal Codes of the Russian Federation. In particular, these legislative collections determine the types of economic and criminal sanctions that will be applied to violators of the requirements of the fiscal authority. The following types of liability are distinguished:

Tax, it is determined by Art. 122 of the Tax Code of the Russian Federation. It consists of applying financial measures to defaulters to compensate for the loss that arose due to non-payment. This type of liability is expressed in the forced collection of arrears, penalties and the imposition of penalties from the debtor.
Criminal, this type of liability is regulated by Art. 198 and 199 of the Criminal Code of the Russian Federation. Used to compensate for the harm caused by the defaulter to society. It may involve bringing the violator to administrative liability, which involves imposing large fines. In some cases, criminal proceedings may be initiated, which may result in imprisonment.

Thus, tax revenues are necessary to replenish the budgets of various levels. The procedure for their accrual, payment, and payment periods are determined by tax legislation and may be supplemented by regional and local regulations (depending on the level of the budget being replenished).

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Let's clarify the definitions

a tax as a payment that is made to the budget in the form of a certain amount of money by both individuals and legal entities. Features of this type of payment:

gratuitousness - money is paid without the expectation of receiving anything in return;
mandatory – citizens have no choice whether to make this payment or not;
compulsory – the amount will be withdrawn without fail, and sanctions are provided for failure to do so in a timely manner;
belonging to a specific budget - the withdrawn funds are intended to meet the needs of the state at the level of a federal unit, region or local authorities;
calculability - the amount of each payment depends on the base taken as a basis and the established interest rate.

The elements of the tax are:

legally defined basis - base;
interest rate;
object of taxation;
period;
procedure and terms of collection.

A fee is a contribution that is made as payment for actions performed by a government agency, that is, the provision of one or another public service that is significant from a legal point of view. Theoretically, the fee is a voluntary contribution, but since paid services in the vast majority of cases are necessary for further business activity, and this is enshrined in legislation, one has to pay for them one way or another. The fee amount is fixed. The payer of the fee intends to enter into legal relations with the state, wishing to receive:

certain right;
a license for a particular activity;
action in the legal field (for example, registration).

Only payers and taxation elements (in each specific case) are considered to be elements of collection

The concept of tax, its characteristics

Currently in force in Russian legislation, the concept of tax and fee is disclosed in Article 8 of the Tax Code of the Russian Federation. This article pays attention to the definition of such basic concepts of tax law of the Russian Federation as tax and fee.

The significance of taxes and the entire taxation system is that with their help, public authorities withdraw from owners - legal entities and individuals - a certain share that constitutes their income (profit) and property, which is subsequently redirected to centralized public finance funds - budgets. Thus, taxes act as the main, although not the only source of financing for both state authorities and regional bodies at the expense of the portion of their income calculated by payers.

One of the fundamental terms of the tax law of the Russian Federation is now directly defined by the code as “a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial support for the activities of government bodies and ( or) municipalities."

And from the very definition of the concept of “tax” given by the legislation in the code, one can identify its main four features:

mandatory nature of the payment;
individual gratuitousness;
form of payment – cash (basic for taxes and duties);
The purposes of taxation are public.

By the obligatory nature of the payment, we mean that the obligation to make calculations of a certain part of their income (profit) is the responsibility of all payers (individuals and organizations). The meaning of individual gratuitousness lies in the fact that after taxes are paid, an obligation to the state to take specific actions in favor of the payer does not occur.

Types and examples of taxes and fees

If you divide taxes by place of their specification, then we can distinguish:
local – property tax for individuals, advertising, land, etc.
Taking into account method of collection, share:
indirect – depend on the expenditure of certain benefits (taxes on expenses), associated with the sale of goods, services, works, for example, sales tax, subsoil use fee, etc.
According to principle replenishment of one or another budget:
regulating - distributed between budgets of different levels to prevent deficits.
By subject of payment:
paid exclusively by organizations (legal entities);
intended simultaneously for representatives of both organizational and legal forms.

Types of taxes in Russia

So, we have determined that taxes are federal, regional and local. Their key differences were also established. Now let’s determine which fiscal payments should be classified as a specific type. To do this, we will distribute all current payments and fees into a table.

Federal, regional and local taxes, table:

Type of obligation	Name
Federal	excise taxes; personal income tax; VAT; at a profit; water; state duty; special regimes (STS, UTII, Unified Agricultural Tax, PSA, patents); insurance premiums; for mining; fees for the use of wildlife objects.
Regional	on the property of organizations; transport; for the gambling business.
Local	on the property of citizens; land; trade fee.

Tax and fee: they have a lot in common

Both deductions are legally enshrined in the Tax Code of the Russian Federation.
Money from both forms of payment goes to the state treasury.
Any of them, if established by law, can be specified at the regional or local level.

10 main differences between taxes and fees

Let's look at how these types of payments differ. To do this, we compare them on various grounds given in the table.

Comparison of tax and fee

№	Base	Tax	Collection
1	Purpose of budget revenue	Does not have a specific purpose	Designed to ensure the activities of government bodies that provide certain rights or services to entrepreneurs
2	Legislative Establishment	A tax is considered introduced if a legal act defines its payers, establishes a base, rate and other mandatory elements	The elements of the collection are determined on an individual basis, depending on its nature.
3	Regularity of payment	The tax is paid with one or another regularity, periodicity and systematicity established by law	It is one-time in nature, paid in specifically necessary situations, when the payer himself is interested in this
4	Payment time	Tied to a specific period - tax and reporting, which is a necessary element of the tax; payment deadlines are strictly regulated	Not related to a specific time, due to the need of the entrepreneur to receive a service or enter into legal relations with a representative of the state
5	End of payments	Until the entrepreneur liquidates the company, he will constantly pay the established taxes	Paid once
6	Calculation of the amount	Depends on the product of the tax base by the established rate, special regimes may be applied - benefits	The amount is fixed and is equal for everyone
7	Legislator's approach	When introducing a tax, legislation seeks to take into account the real capabilities of payers and can establish a differentiated approach	The individual characteristics of the entrepreneur and his activities do not matter for the amount of the fee: it is a fixed price for the service
8	Consequences of payment	Paying a tax only guarantees the absence of unpleasant consequences; otherwise, this action is free of charge.	Payment of the fee provides for individual remuneration: by transferring the fee, the payer receives a certain right
9	Consequences of non-payment	Forced collection of the missing amount, penalty for late payment, fine for late payment or problems with the declaration	The government body simply will not perform the action required by the payer for which payment has not been transferred
10	Form	Purely monetary	If the legislation expressly provides, the fee may take another form, in addition to monetary

Federal taxes

As can be understood from the definition itself, federal taxes are types of payments that are levied throughout Russia. The most well-known and effective in replenishing the state treasury are the following types of taxes and fees:

personal income tax, the name of which speaks for itself;
value added tax, which is paid by the end buyer when purchasing products in retail chains;
a unified social tax, which is a means of replenishing basic federal funds, including social insurance, health insurance, and the like;
excise taxes or additional taxes on certain types of goods, in particular tobacco products and alcohol. It, like value added tax, is covered by the end buyer;
mineral extraction tax, paid by entities involved in the exploitation of natural resources;
income tax, enterprises and organizations, the essence of which is clear from the name;
water tax, which implies payments for the exploitation of water resources;
various types of duties.

The above list lists only the main types of federal taxes; in reality, there are many more of them, however, some of them are narrowly targeted.

All of the above taxes are credited to the federal budget of the Russian Federation and are payable by all subjects, as well as citizens in the territory of Russia. They are distributed according to priority areas of government funding, in particular, medicine and healthcare, defense and the military-industrial complex, social programs, culture and sports, capital construction and many others.