The Ministry of Finance has updated the directory of payment codes to the budget

All citizens of the Russian Federation who have reached the age of majority are required to pay taxes, so many will be interested in knowing what taxes must be paid to which budget. Types of taxes, as well as special tax regimes, are established by the Tax Code of the Russian Federation. Taxes are federal, regional and local; they are divided into direct and indirect.

Let's consider what taxes are paid to the federal budget. Federal taxes are:

VAT (value added tax) is part of the added value collected by the state at all stages of production and marketing of products, works and services as they are sold.
Excise tax is a tax levied on consumer goods (tobacco, alcohol, etc.) purchased within the country.
Personal income tax (personal income tax) is a tax collected by the state from the income of citizens.
Income tax is paid by all legal entities registered in the Russian Federation.
Mineral extraction tax is collected by the state from legal entities or individual entrepreneurs who are subsoil users.
Water tax is paid by organizations and individual entrepreneurs who use water resources in their activities.
A fee for the use of wildlife is levied on organizations and individual entrepreneurs that use various species of animals in their activities.
A fee for the use of water resources is collected by the state from commercial structures engaged in industrial fishing.
State duty is a monetary fee that citizens pay for the performance by authorized bodies of certain functions and actions, in the amounts prescribed by law.

In this paragraph we will look at which budgets taxes are paid to, in addition to the federal one. Regional taxes are:

Transport tax;
Gambling tax;
Organizational property tax.

Regional authorities, with the consent of the federal authorities, can make or introduce changes to them. Local governments of cities and districts may introduce local taxes that do not contradict federal tax legislation and after their coordination with the federal authorities.

This type of taxes includes:

Land tax;
Property tax for individuals.

It often happens that the federal government transfers a portion of the collection of some federal taxes to local and regional governments, having previously agreed on a percentage. Then the legal entity pays one part of the tax to the federal budget, and the other to the regional or local budget.

elhow.ru

Today, the system of filling the state budget has stabilized, become harmonious and legally sound.

Features of the modern type of development of the taxation system is its focus on already proven European financial mechanisms. In addition, the characteristic features of the formation of the federal budget are that revenues are planned, and federal taxes have become the main source of revenue.

A long-known economic tool for filling the budget , the tax system has been considered an extremely important link in financial and social relations since the birth of statehood.

Any transformation of statehood immediately entails significant changes in the tax collection system. The formation of the basis of the state - the budget through balanced fees and taxes - occurs not only in the direction of finance.

The tax system is an economic lever that allows you to regulate the state of social production, dynamics and structure, and influence scientific and technological progress.

The tax assessment and collection system of the Russian Federation today distributes all cash flows that go to the budget. They have federal, regional and local status.

Federal taxes established by the Tax Code, Article 13, have a category of mandatory assessment and transfer within the country, regardless of administrative division.

The following taxes are federal:

Taxation of corporate profits.
Excise duty on certain categories of products.
Fee for the use of water resources.
Tax on extracted minerals.

The norms of legislative documents establish the proportions of deductions from each federal tax to the state and lower budgets.

Municipal budgets are also formed from federal taxes, but classified as local. The most important and significant for local revenues is the personal income tax, known to everyone as personal income tax.

This tax is paid by almost all citizens of our country who receive active or passive income . Federal laws establish that numerous citizens of foreign countries who conduct active business activities are also required to pay personal income tax on an equal basis with our compatriots.

The state system has legislatively established not only the tax base, but also a graduated system of tax rates. These are five levels of rates, each precisely corresponding to a certain type of income received.

In the period from 2014 to 2015 financial year, federal law established the accrual of personal income tax as follows:

9% tax deduction. Applies to dividends, income from a share of the work of organizations, % of mortgage-backed bonds, systemic trust management.
13% tax on labor activity and work as a highly qualified specialist in accordance with Federal Law of July 25, 2002 No. 115-FZ.
Personal income tax of 15% is the basis for equity participation in the work of domestic enterprises in any field of activity.
The 30% rate applies to income received by tax non-residents working in our country.
35% income tax applies to winnings , prizes received as a percentage of invested deposits, from ruble and foreign currency loans.

The tax is extremely convenient for the control of the payer even in the absence of financial and economic education or certain skills.

The procedure for transferring personal income tax to the budget

The conditions are completely simple, regardless of whether the calculation is made by the payer himself or his tax agent.

After filing a declaration of income received for the year, in accordance with the Tax Code, Art. 228 the declared amount must be paid before the middle of next year, that is, the deadline is July 15. Provided that it is a day off, Art. 6.1 explains that it is possible to postpone it to the working day that follows.

Payment of tax by persons of any category who stopped working during the year has slightly different specifics. You need to immediately submit a declaration and deposit the required amount into the federal budget within two weeks.

Modern financial technologies offer several attribution methods:

Non-cash transfer by bank transfer.
By depositing cash into cash desks located in local administrations.
postal transfer.
Transfer using a non-bank credit organization licensed by the Central Bank of Russia for such operations.

This category of tax revenue is also fixed by the legislation of our state and is also mandatory for all business entities.

The Tax Code strictly stipulates all the nuances of these taxes..

This is a determination of the deadlines for payment, rates and reporting forms of regional taxes, which are regulated by the laws of individual constituent entities of the Russian Federation.

These include the following regional taxes:

Transport tax placed on the balance sheet of the enterprise.
Taxation of property and funds belonging to a business entity.
Calculation of tax on income received from running a gambling business.

The amounts of tax revenues make it possible to fill the federal budget at this level. Federal laws regulate the general principle of forming the tax base and system.

Regional administration allows you to set the rate and volume of benefits for this category of taxes.

They are the ones that make it possible to fill exclusively the local budget and are also legally established federal taxes.

This category includes:

Tax on real estate transactions.
Various categories of fees for certain types of business.
Use of places where vehicles are parked.
Tax on tourist services.

Thus, the most significant and significant federal tax, personal income tax, is paid to the local budget and is one of the most important factors in its formation.

pozvoniuristu.ru

What taxes apply to local ones in 2021

Previous Article: Direct Taxes

In 2021, Russian tax legislation has undergone a number of changes, which have not spared local taxes established by regional authorities and allocated for the development of a specific territory.

Content

Their number has increased, the procedure for declaration, calculation and payment has changed somewhat. In general, the function of local mandatory payments has remained the same - the formation of a material basis for resolving issues at the local level.

Local tax payments have the right to establish (including determining rates and benefits) local government bodies (LSG) within the limits established by the Tax Code of the country (Article 132 of the Constitution of the Russian Federation).

Having their own sources of income allows local authorities to pursue policies independent of the state in the interests of the population of a particular territory, including regulating the economic, social, and environmental situation.

All local taxes that are established by local self-government bodies are sent exclusively to local budgets (Article 55 of Federal Law-131). Wherein:

Payment rates are determined by local authorities, but within the limits established in national tax legislation.
The list of taxes at the local level is also determined at the federal level, but local self-government bodies have the right to choose those that will be levied within a specific territory.

The subjects of local taxes are citizens and companies registered within a particular region.

Moreover, if an organization has a branch network, it most often pays local taxes in the area in which its head office is located.

It should be emphasized that in 2021, local taxes will include land tax, personal property tax and trade tax (Article 15 of the Tax Code of the Russian Federation).

In order to determine the nature, procedure for collection and specifics of local taxes and fees, it is important to take into account some definitions, including:

The latter should not be confused with delegated state powers - funding for these issues is usually provided by the state through a system of regulatory taxes, as well as categorical, equalizing and incentive grants.

Local taxes play an important role in the development of individual territories, since local governments can direct them at their discretion to implement socio-economic development programs.

They can also stimulate the effective reproduction of labor and material resources, support the cultural sphere and the environment.

The main issues financed by local taxes are (Article 14 of Federal Law-131): laying and maintaining local roads in good condition;

providing financial assistance and housing to low-income citizens;
providing the local community with communication services, consumer services, and transport;
landscaping, including waste removal, lighting and landscaping;
solving issues of electricity, water, gas supply;
support for medical, cultural and educational institutions;
maintenance of burial sites, etc.

Carrying out sports and cultural events at the local level is also, as a rule, financed from local budget funds, 50-55% of which are local tax payments.

Local taxes and fees are introduced in the territories of settlements, urban districts and municipal districts by decision of local authorities.

Read the list of federal taxes in 2021 here.

At the same time, local self-government bodies are required to focus on federal regulations that stipulate the procedure, conditions and specifics of introducing these mandatory payments within a specific territory.

In the Tax Code of the Russian Federation, issues of regulation of local taxes and fees are given in the following articles:

Section X of the Tax Code of the Russian Federation is entirely devoted to the administration of local taxes and fees, namely:

Issues of distribution and use of local treasury are described in detail in Federal Law-131, in particular:

The same law determines that it is the representative bodies that, during working sessions, can establish the procedure for collecting local mandatory payments and appoint them with the consent of the head of the local self-government.

The procedure for establishing local taxes and fees

The enactment and cancellation of a particular local tax (fee) is carried out according to the rules prescribed by the domestic tax code, on the basis of legislative decisions of bodies performing representative functions at the basic level. This competence of local authorities is enshrined in Article 39 of the federal law “On the General Principles of the Organization of Local Self-Government.” According to this norm, local authorities have the right to establish (cancel):

local taxes (fees);
preferential conditions for local taxation for certain categories of payers.

In addition, one-time contributions of funds to the local budget by citizens living in a certain territory on a voluntary basis may be provided.

Voluntariness consists of citizens expressing their will at a local referendum, meeting, etc.

Collection of land and property taxes is also carried out after the relevant decision is made at the local level. Moreover, such a decision should not contradict the federal tax code. From the site advokat-malov.ru

What taxes go to the local budget (list) ^

When establishing local taxes and fees at the level of a separate region, local authorities must draw up the corresponding local regulatory act (resolution).

It states:

types of taxes levied within a specific region;
rates and terms of payments;
tax benefits and deductions will apply to a circle of individuals and organizations;
declaration procedure and tax reporting forms.

Local authorities do not have the right to introduce those local mandatory payments to the treasury that are not prescribed in the Tax Code. It defines only three types of mandatory payments to the local budget (Article 15 of the Tax Code of the Russian Federation).

This mandatory fee to the local treasury is levied on citizens and organizations that own plots of land.

Its object is land that does not belong to the forest fund, as well as territories related to historical and cultural heritage.

Video: regional and local taxes

The tax base is the cadastral value of the plot, and the rate is 0.3-1.5% depending on the category of land. The tax is paid to the treasury only once a year.

At the same time, in addition to the traditional categories of beneficiaries, local self-government bodies have the right to determine an additional circle of persons on the basis of a particular region who apply for exemption from payments.

Property tax for individuals

Payers of this local tax are exclusively citizens who own:

dwelling in the form of a house, apartment, room;
garage or outbuilding;
unfinished real estate.

It is these types of property that are subject to mandatory payment. As for the tax rate, it can be 0.1-2%.

This mandatory payment is collected on the territory of individual municipalities from entrepreneurs and organizations engaged in trading activities.

The tax is levied directly on the object of trading activity (non-stationary trading points) or on the size of the retail space.

It is expressed in a nominal amount (in rubles) and should not exceed the maximum amount of mandatory payment established in relation to a separate municipal entity.

Payers of land tax are required to pay it to the treasury annually. In this case, tax declaration:

organizations are carried out quarterly;
citizens and entrepreneurs - once at the end of the year.

Property tax for individuals

This obligatory payment to the local treasury is declared and paid once a year. The date for submitting the declaration and paying the tax is set by local authorities.

Local tax collection from entrepreneurs and trading companies is declared and paid to the treasury quarterly.

Local taxes and fees are an important element of the tax system, since they perform two significant functions:

The future of local mandatory payments is now seen in two perspectives:

Certain types of mandatory payments to the budget, which are currently national in nature, will gradually move to the local level (for example, property tax from individuals).
Current local taxes will be expanded through additional rates, opportunities for providing benefits and deductions, which will expand the capabilities of local self-government bodies.

As for the increase in tax rates and the number of tax payments, such a situation is completely excluded in the near future.

Read the list of regional taxes for 2021 here.

See what the LLC tax table looks like in 2021 here.

Trade fee

Along with the above, local taxes and fees include the trade tax (Chapter 33 of the Tax Code of the Russian Federation). Today it is paid only by firms and entrepreneurs trading in the territory of the city of Moscow (Moscow Law No. 62 as amended on November 23, 2016).

Payers of the Unified Agricultural Tax are also exempt from collecting individual entrepreneurs on a patent. The fee is levied on a retail facility that is used for trading at least once per quarter.

The quarterly fee rate is established by local regulations within the limits specified in Art. 415 of the Tax Code of the Russian Federation, and depends on the type of trade objects and their quantity or area.

Local law, as well as the deadlines for paying local taxes, sets deadlines for the transfer of trade taxes. Benefits for trade tax payers are also established by local legislation.

Will there be an increase in 2021^

In 2021, there are no plans to increase local tax rates in Russia.

In general, these mandatory payments affected only two significant changes, namely:

A third local tax was introduced - a trade tax, which this year is levied only in Moscow and Sevastopol. It applies only to those entrepreneurs who operate in the territory of these cities and adjacent regions. In the future, it will affect all municipalities of the Russian Federation.
Property tax from individuals began to be levied based on cadastral value. The complete transition to the new system will be completed by 2021. This will lead to an increase in payments to the treasury (the cadastral price is higher than the inventory price), but not due to an increase in the rate, which remains at the same level.

Thus, in 2021, exactly three local taxes will be levied on the territory of the Russian Federation, which are introduced within individual municipalities by decision of local authorities.

Local taxes ensure effective financial decentralization - the right of local authorities to independently distribute part of budget revenues for the needs of an individual city, village or district.

This amount goes to solving local issues.

buhonline24.ru

Calculus mechanism

How local budget taxes are calculated were described above. The general characteristics of local taxes allow you to independently calculate the amount to pay on your existing property or commercial activity. The following examples of calculating local taxes can be given:

The company owns an administrative and shopping center with an area of 110 square meters. m. and a cadastral value of 3 million 600 thousand rubles. The rate for this amount is 0.1%. It turns out that the company pays 3,600 rubles annually.
An individual has an agricultural land plot. The cadastral value of the property is 570 thousand rubles. The rate in this case is 0.3%, as a result of which the owner pays 1,710 rubles annually.
An individual owns a residential building in which he lives. The cadastral value of the object is 2 million 100 thousand rubles. The current interest rate in this case is 0.1%, so the owner pays 2,100 rubles annually.
The organization is engaged in trade, renting a premises measuring 23 square meters. m. The rate is 457 rubles per 1 sq. m. m. This means that entrepreneurs pay a fee of 10,511 rubles every quarter.

In a similar way, you can calculate all the remaining types of fees that a Russian citizen must pay if he is a taxpayer. From the site promdevelop.ru

In this article you learned local taxes and fees. If you have any questions or problems that require the participation of lawyers, then you can seek help from the specialists of the Sherlock information and legal portal.

Editor: Igor Reshetov

Name and codes of payments to the local budget

Payments paid to the local budget to the accounts of the main department of the Ministry of Finance in Minsk

Chapter

Subsection

Name

Personal income tax

Income tax for individuals calculated on income received from business activities

Income tax for individuals, calculated on income in the form of winnings (returned unplayed bets) received by individuals from gambling organizers - legal entities of the Republic of Belarus

Income tax for individuals, calculated on income in the form of interest received on a bank deposit (deposit), on funds located in a current (current) bank account

Tax on profits of other organizations

Tax on income from lottery activities

Tax on income of foreign organizations not operating in the Republic of Belarus through a permanent representative office

Property tax on unfinished construction

Land tax for individuals

Property tax for individuals

Tax under a simplified taxation system

Single tax for individual entrepreneurs and other individuals

Single tax for agricultural producers

Gambling tax

Collection from suppliers

A single tax on imputed income

Dog ownership tax

Business fees

Fee for carrying out craft activities

Fee for carrying out activities to provide services in the field of agroecotourism

Tax on oil production (withdrawal)

Tax on the extraction (withdrawal) of potassium salt

Tax on the extraction (withdrawal) of other natural resources

State duty for carrying out legally significant actions from organizations

State duty for carrying out legally significant actions from individuals (with the exception of state duty for granting the right to hunt)

State fee for granting hunting rights to individuals

Levy to finance government spending

Receipts from canceled taxes, fees (duties)

Interest paid by banks for the use of funds from the republican and local budgets

Interest on the use of budget loans, budget credits, as well as on payments made from the budget in accordance with guarantees of the Government of the Republic of Belarus and local executive and administrative bodies on loans issued by banks of the Republic of Belarus

Dividends on shares (shares) owned by the state

Income from the transfer of part of the profits of unitary enterprises and state associations

Rent for the use of land plots

Payment for the right to conclude land lease agreements

Rent for hunting grounds, for the use of forest areas

Rent for fishing grounds, water bodies (parts thereof)

Funds received during trading

Receipts of part of the funds received from the rental of capital structures (buildings, structures), isolated premises, parking spaces, and their parts that are state-owned and transferred for free use to joint-stock companies, republican state-public associations

Receipts of funds (part of funds) received from the rental of capital structures (buildings, structures), isolated premises, parking spaces, parts thereof, military property transferred to the economic management or operational management of legal entities

Receipts from agricultural producers for the use of equipment received under long-term (financial) lease (leasing)

Payment for the right to conclude a lease agreement for permanent structures (buildings, structures), isolated premises, parking spaces, and parts thereof that are state-owned

One-time payment for the right to use subsoil and for concession objects

Payment for the provision of guarantees of the Government of the Republic of Belarus and local executive and administrative bodies for loans from banks of the Republic of Belarus

Receipts of funds for the payment of remuneration for the performance by civil servants of the duties of a representative of the state in business companies, shares (shares in authorized funds) of which are state-owned

Income from the provision of paid services (works) received by state bodies (their territorial bodies) and credited to budgets

Payment for meals for children receiving preschool education, special education at the preschool level

Payment for the use of dormitories of state educational institutions, specialized educational and sports institutions

Income received by way of reimbursement of expenses for the maintenance of citizens who are on state support

Payment for the health of children in educational and health centers, the educational institution "National Children's Educational and Health Center"

Fees for additional education for children and youth in state children's art schools

Income received to reimburse the costs of utilities, including heating, consumed electricity and other services, operation, capital and current repairs of permanent structures (buildings, structures), isolated premises, parking spaces, parts thereof, leased or free use

Income received to reimburse expenses associated with the storage, sale and other use of property

Funds received for reimbursement of construction costs, including design, of distribution engineering and transport infrastructure facilities for land plots provided for the construction of multi-apartment residential buildings, single-apartment, blocked residential buildings in areas (blocks) of individual residential development, construction of other objects on construction areas

Income received to reimburse expenses associated with the organization (preparation) and holding of auctions and competitions for the sale of property, auctions for the sale of the right to conclude lease agreements for permanent structures (buildings, structures), isolated premises, parking spaces, and parts thereof, located in the state ownership, allotment and state registration of the creation of land plots

Funds received to reimburse expenses for the preparation of design documentation for residential buildings built under state orders, as well as part of the debt on interest payments for using preferential loans

Other income received to compensate for state expenses

Income from the privatization (sale) of residential premises of the state housing stock

Income from the sale of agricultural seeds from the state insurance fund for agricultural seeds

Income from the alienation by organizations (except for budgetary ones) in the process of economic activity of state-owned property

Income from the alienation of property by budgetary organizations

Funds confiscated or otherwise converted into state revenue

Income from the sale (use) of other property confiscated or otherwise converted into state income

Income from the sale of land plots into private ownership to citizens

Income from the sale of land plots in private ownership to non-state legal entities, property to foreign states, international organizations

Deductions from the wages of convicted persons and persons released from criminal liability

Fines for violating the procedure for using funds from the republican and local budgets or organizing public procurement of goods (works, services) at the expense of these funds

Fines for committing other administrative offenses

Compensation for other damage caused to state property

Free (sponsorship) assistance to government agencies

www.nalog.gov.by

The adoption of the Budget and Tax Codes, tightening of legal and financial discipline, compliance with procedures regulated by law in the field of formation and execution of budgets at all levels makes it possible to implement well-known theoretical provisions on the need to strictly follow the “rules of the game” during the budget process. The need to regulate the financial and economic potential of the regions remains due to the extremely uneven territorial mobilization of tax and non-tax payments of a large number of diverse factors that determine the regions’ needs for budget expenditures, as well as a number of other reasons.

Taxes are federal, regional and local; they are divided into direct and indirect.

It often happens that the federal government transfers a portion of the collection of some federal taxes to local and regional governments, having previously agreed on a percentage.

Then the legal entity pays one part of the tax to the federal budget, and the other to the regional or local budget.

The tax legislation of the Russian Federation is built on the principle of unity of the state's financial policy, which manifests itself, in particular, in the establishment of a closed list of taxes applicable throughout the country. The types of taxes and fees that can be withheld on the territory of the state are established and amended by the Tax Code of the Russian Federation.

The same regulatory act describes which taxes and fees belong to which level of the tax system.

The Russian budget system is divided into 3 levels - federal, regional and municipal.

The same can be said about taxes adopted in the Russian Federation. There are federal ones, which are transferred by payers and Federal Tax Service structures directly to the political center.

There are regional fees that are sent to the budget of the constituent entity of the Russian Federation. There are local taxes that are subject to credit to the municipal treasury.

Enterprise property tax

The object of taxation within the framework of this fee is any property that is taken into account on the balance sheet of the enterprise as an object of fixed assets. These can also be assets that are transferred to the company for temporary disposal or, for example, trust management. The corresponding type of property tax is a regional tax, so it is paid by enterprises registered in a specific subject of the federation.

The company must make the necessary payments to the budget corresponding to its location. As for foreign enterprises, they must pay fees and advance payments in territorial terms regarding the registration of their representative offices with tax authorities.

The deadline for payment of property taxes by enterprises is determined by legislative acts at the level of constituent entities of the Russian Federation. At the same time, enterprises must make the necessary advance payments in a timely manner, unless, of course, there are other provisions in regional legal acts.

What are the similarities and differences between federal and regional taxes in the Russian Federation in 2021?

Tax revenues, steadily received by the budget from citizens, legal entities, individual entrepreneurs and organizations, form the country’s financial system.

Quite often, Russians have to give a significant part of their earnings to the treasury. This is why people are looking for ways to save money and get various deductions.

To understand how tax amounts are formed, how federal, regional and local taxes differ, what is the procedure for paying each option, etc.

Distribution of regional, local and federal taxes between budgets of different levels

Revenues from regional and local taxes are credited to the accounts of the Federal Treasury for their distribution between the budgets of the constituent entities of the Russian Federation, local budgets in accordance with the standards established by the Budget Code of the Russian Federation, the budget law, the laws of the constituent entities of the Russian Federation and municipal legal acts. The bodies of the Federal Treasury carry out, in accordance with the procedure established by the Ministry of Finance of the Russian Federation, accounting for income received into the budget system of the Russian Federation and their distribution between budgets in accordance with the budget classification code of the Russian Federation specified in the settlement document for crediting funds to the account.

corporate income tax - at a tax rate of 18% (general rate - 20%).

Legal entities

In accordance with Article 389 of the Tax Code of the Russian Federation, legal entities must pay funds to the budget of the municipality on whose territory the land owned by right of ownership is located. Objects are all lands that are listed on the balance sheet of the municipality.

In the Tax Code, local taxes in the form of land fees for legal entities are not paid from the following objects:

which were withdrawn from circulation by law;
from cultural heritage;
from the forest fund;
with restrictions on circulation according to the law - municipal or state;
from an apartment building.

The payment deadline is the same as for individuals. A rate of 0.3% applies to agricultural objects and plots used by entrepreneurs for personal farming. The rate of 1.5% applies to all other land plots.