Federal taxes, as well as regional and local taxes and fees are listed in the Tax Code of the Russian Federation. The classification of taxes - federal, regional and local - with an indication of the number of the norm regulating them, we will consider in this article.
Federal taxes and fees
In accordance with Art. 12 of the Tax Code of the Russian Federation, federal taxes and fees are such mandatory payments, the transfer of which must be carried out everywhere on the territory of the Russian Federation. At the same time, the operation of the norms on federal taxes is regulated only by the Tax Code of the Russian Federation, which introduces and abolishes both the taxes themselves and individual provisions for a particular federal tax.
The amounts of federal taxes go to the budget of the same name of the Russian Federation.
IMPORTANT! The distribution of taxes for a particular budget is carried out by assigning certain CBCs to them. From 2019, this process will be regulated by a new legal regulation - order of the Ministry of Finance dated 06/08/2018 No. 132n.
The materials of this section will tell you about the procedure for applying the CBC for various taxes. .
Regional taxes
Regional taxes, which include transport tax, taxes on gambling business and property of organizations, can be regulated both by the Tax Code of the Russian Federation and by laws issued by the authorities of the regions of the country, in contrast to federal taxes. The laws of the subjects determine the value of rates, as well as the availability of certain benefits, specify the terms of payments and submission of declarations.
So, for example, ch. 28 of the Tax Code of the Russian Federation, setting the transport tax rates in paragraph 1 of Art. 361 of the Tax Code of the Russian Federation, in paragraph 2 of Art. 362 of the Tax Code of the Russian Federation indicates that their value can be changed by subjects up or down by 10 times. And in the law of the city of Moscow "On transport tax" dated July 9, 2008 No. 33, the final requirements for calculating the tax, in particular the rates used to calculate the transport tax, are already fixed.
Payment for this type of taxes goes to the budgets of the constituent entities of the Russian Federation.
IMPORTANT! Despite the fact that income tax belongs to the group of federal taxes, payments on it go to 2 budgets: federal and regional (3 and 17%, respectively).
Local taxes and fees
The effect of local taxes is regulated by the Tax Code of the Russian Federation and regulations compiled at the municipal level. These taxes include land tax and personal property tax. And since 2015, a sales tax has been introduced into this group (Law of November 29, 2014 No. 382-FZ).
Funds allocated to pay taxes go to local budgets.
Taxes and special regimes
In addition to the previously discussed groups of taxes, the Tax Code of the Russian Federation distinguishes the so-called special regimes, the use of which exempts from paying income tax, personal income tax (for individual entrepreneurs), VAT, property tax of organizations and individuals, but introduces the obligation to pay a single tax.
There are the following modes:
Read about the features of the calculation and payment of this tax in the heading "STS".
- UTII;
To switch to UTII and organize activities in this mode, the materials of the heading "UTII" will help.
- regime for agricultural producers;
For materials on the calculation, payment and reporting in this mode, see the heading "ESKhN".
- production sharing agreement;
- patent system.
The nuances of the patent taxation system can be found in the heading "PSN".
List of federal, regional and local taxes in 2019 (table)
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Type of tax |
Tax |
Taxpayers |
An object |
Rates |
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federal taxes |
To deal with complex issues that arise in the calculation, payment and reporting of this tax, the heading "VAT" will help |
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For answers to questions about what goods are excisable, what are the tax rates, how to fill out a declaration, look in the section "Excises" |
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How to calculate and withhold personal income tax, what deductions and benefits apply, how to prepare reports, see the heading "personal income tax" |
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income tax |
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Transport tax You will learn about the calculation procedure, possible benefits, terms of payment of transport tax from the materials of our special heading "Transport tax" |
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Gambling business tax Features of the calculation of this tax are considered in the heading "Tax on the gambling business" |
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Local taxes |
Property tax individuals |
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Land tax What it consists of, who should calculate and pay it, read in the materials of the heading of the same name |
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Insurance premiums
Since 2017, Ch. 34, which provides for the payment of insurance premiums for pension, medical, social insurance for temporary disability and in connection with motherhood (Law No. 243-FZ of July 3, 2016). Until 2017, these contributions were paid to the budget of the Pension Fund and the Social Insurance Fund, respectively.
Payers of insurance premiums are given in Art. 419 of the Tax Code of the Russian Federation, the object of taxation is specified in Art. 420, and the contribution rates are listed in Art. 425-430 of the Tax Code of the Russian Federation.
For answers to questions related to the calculation, payment and reporting of insurance premiums, look in the heading "Insurance premiums 2018 - 2019".
Results
There are quite a few federal taxes. Due to the fact that they include such large taxes as income tax and VAT, the volume of federal taxes significantly exceeds the amount of fees to regional or local budgets.
Federal taxes and fees are no different in different parts of the country. In addition, they are tightly integrated into our lives and are socially significant. They are one of the most important components of the three-level 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 Personal Area(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 a 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 the tax is paid, a certain service is provided to an individual, provided only government bodies(something similar happens when, for example, from the Central Bank of the Russian Federation).
The procedure for collecting, establishing or canceling is regulated by the Tax Code and the Constitution of the Russian Federation. The same act allocates state, 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, natural or private entrepreneurs. The legislation also determines which persons cannot be payers of a particular tax. To correctly determine the object of collection, the norms of tax legislation are used. There are also transactions that are not subject to taxation.
Federal taxes, fees and their characteristics
In comparison with other, indirect taxes, which are credited immediately to the federal budget, the economic significance of federal taxation is somewhat different. This legislation defines all payments, which for organizations are divided into main and indirect. By the way, the organization does not always pay the latter. For example, the 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. By law, the following taxes are included:
— VAT;
— Excises;
- 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 objects;
- Government duty.
The structure of state revenues of budgets of all levels in the economy provides for the division of payments.
You can learn 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. At the same time, 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 basis is the Tax Code of the Russian Federation, and specific norms are established by local acts.
It defines the functions that the regions perform, what are the main taxes for them, how to keep records, who approves changes, how to introduce their own fees and other payments, as well as other payments provided.
Local taxes include:
- Land;
- Trading fee;
- For property.
In this case, the powers to collect are vested in the local tax inspectorate, which accepts declarations of legal entities and individuals, keeps records of receipts, deadlines, notifies of changes in legislation regarding taxes levied, determines the amounts to be collected and makes deductions to higher funds.
Federal taxes and fees - the procedure for establishing, introducing and canceling
Federal charges are established by the legislation of Russia and are payable throughout the country. The provision of benefits is enshrined only in federal acts and resolutions, but other bodies, lower in level, also have the right to introduce additional benefits within the budget amounts. By general rules the tax rate is determined by the Federal Assembly, but for some natural resources, excises, mineral raw materials and customs duties are established by the Government of the Russian Federation. First, the draft is submitted for consideration by the Federation Council. It describes what makes it possible to correct the innovation, what changes it introduces, what establishing documents are needed, as well as how the deduction is distributed and made, what the greatest contribution to the economy it will bring, and so on. It also considers 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 basis of federal taxes and fees (their characteristics)
The legislation on taxes is based on the unity of the financial state policy, which is manifested in the establishment of closed taxes operating in the country. Each type 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 on taxation only within the framework of their competence.
Penalties on profits to the federal budget
The application of federal laws and they themselves are associated with many nuances and features. The most important are:
- if the tax is federal, then this does not mean that all the amounts paid go exactly to the appropriate budget, since they can be divided;
- when using different special taxation regimes, additional fees of federal significance may be introduced.
The law governing federal taxation states that the distribution of funds can be 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, it has its own specifics. This applies in particular to formally employed individuals. According to the personal income tax legislation, the employer, the tax agent, pays for them.
The Tax Code of the Russian Federation clearly defines situations when citizens are entitled to receive certain benefits. He is required to pay 13 percent of the employee's income, which is included in the total earnings. Taxes credited are included in the employee's account.
Fees are set change 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 established at the state level and are fixed in the Tax Code of the Russian Federation. This act lists all types, terms and procedure for calculating, as well as paying for each individual tax. All these payments perform the function of replenishing the budget. The legislator monitors the changes that occur in the legislative sphere and adjusts the system of taxation. New settlement systems, as well as modified incoming payments, come into force only after the issuance of the relevant act, the advantages of which have already been discussed more than once at a meeting of the government.
Tax debts of individuals
Not always the taxpayer independently determines the date of payment. When 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 earlier the amount was paid more than it was necessary, 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 arrears in relation to payers rarely occur.
These are payments that were not made on time.
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 determine 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 you need to pay, in what year, as well as possible fines briefly.
For late payment fines are assigned to the payer, he is obliged not only to pay tax, but also fines with penalties. If the requirements are not met, the tax will be enforced. To do 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.
It must be remembered that…
The tax rate is always determined by the Tax Code of the Russian Federation. Even for the same tax, it can vary greatly. The reason for this may be 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, and so on, has been written about taxation. The list of references is usually used the most up-to-date, otherwise the papers would not contain up-to-date information.
federal taxes together with local and regional payments to the budget are listed in the Tax Code of the Russian Federation. The material below gives a description of all taxes, as well as the principles of their ranking.
Federal taxes and fees
All budget payments in the Russian Federation can be divided into 3 categories depending on where they go - federal taxes, regional and local. Containing federal, state and local taxes table posted on our website, and you can always familiarize yourself with it.
Funds charged under federal taxes, come from all over the territory of the Russian Federation to a single center - the Federal Treasury, and then distributed in accordance with the budget policy of the state. Sphere federal taxes the most extensive in terms of quantitative composition and is regulated exclusively by the Tax Code of the Russian Federation. Only the provisions of the main tax law of the country can introduce new types federal taxes, cancel others or simply adjust individual payments.
All tax flows are divided immediately at the level of the taxpayer, who enters the budget classification code (BCC) into the payment document. Each type of payment, regardless of whether it belongs to federal or local tax, has its own code, and in accordance with their values, banking institutions send cash to the correct address. BCFs are periodically adjusted. At the moment, the values indicated in the order of the Ministry of Finance of Russia dated 16.12. 2014 No. 150n.
Regional taxes
Regional taxes and fees therefore they bear such a name that they are transferred to the budgets of cities of federal significance, territories, regions and republics that are part of the Russian Federation, whose authorities determine part of the rules for calculating these payments and the timing of their transfer. That is, if federal taxes go to the center, then the regional ones remain at the indicated level.
An example is the transport tax. The rates for it are established by the Tax Code of the Russian Federation in paragraph 1 of Art. 361. But further in the 2nd paragraph of this article there is an indication that the given rates are allowed to be increased, but up to a certain limit - no more than 10 times. Specific amounts are already set by the constituent entities of the Russian Federation, which are the direct recipients of these payments.
Note that list of regional taxes 2016 year remained unchanged compared to the previous tax period.
NOTE! Income tax belongs to federal taxes, but it is transferred both to the federal budget and to the regional one. Percentages of distribution by levels are approved by law.
Local level taxes
The smallest share is made up of payments remaining in the budgets of the municipal level - this is local taxes. The rules for their calculation, rates and terms of payments are determined by legislators of local administrations. True, as for regional and federal taxes, the Tax Code of the Russian Federation defines the main principles and limits beyond which it is impossible to go.
The composition of local taxes remained unchanged for a long time, and only in 2014 the law of November 29, 2014 No. 382-FZ introduced a sales tax and the corresponding 33rd chapter of the Tax Code of the Russian Federation.
Special regimes and a list of related taxes
Above were given federal, state and local taxes and them brief characteristics. But among the budgetary payments, taxes paid under special taxation regimes stand apart. When transferring them to the treasury, business entities are exempted from paying the majority federal taxes, regional and local.
Special regimes include: UTII, USN, ESHN, production sharing agreement, patent.
All taxes in Russia are divided into levels, depending on which budget they go to. federal taxes occupy the first place among budgetary payments both in terms of quantity and volume of receipts.
And local taxes. It depends on what level the tax belongs to, what legislation it is regulated and to what budget payments are credited for it. What taxes are local, by whom they are introduced and regulated, as well as what are the terms and procedure for their payment - we will consider in this material.
General characteristics of local taxes
If part of the taxes paid to the federal budget (VAT, personal income tax, income tax, etc.) is later returned to the regions in the form of subsidies, then the taxes of the regional and local levels go directly to the corresponding budget. Local taxes and fees form the revenue part of the budget of municipalities.
When paying taxes, their distribution to the relevant budgets occurs on the basis of the BCC assigned to each type of tax payment. Which taxes go to the local budget can be determined by the code "03" as part of the 20-digit BCC (12 and 13 characters).
Local authorities cannot "create" new taxes on their own, since their range is already defined by the Tax Code of the Russian Federation, and is controlled by the state. Local taxes and fees are established by the Tax Code of the Russian Federation, and are valid and canceled on the basis of regulations adopted by the authorities of municipalities. Typically, decisions are made about local taxes, and laws in federal cities. Each normative act on such a tax, adopted at the local level, is then sent for control to the Federal Tax Service and the Ministry of Finance of the Russian Federation.
In the municipal territory that has adopted the relevant regulatory act, local taxes are put into effect and are mandatory for payment, except when a special tax regime operates in the same territory, providing for exemption from the payment of certain local taxes (clauses 4, 7, article 12 of the Tax Code RF).
Local taxes and fees - 2017: list
In 2017, the list of taxes and fees at the local level includes (Article 15 of the Tax Code of the Russian Federation):
- personal property tax,
Thus, today the norms of the Tax Code of the Russian Federation refer to local taxes and fees only two taxes and one fee, in terms of which local authorities can determine tax rates, the procedure for payment, and the timing of transfers to the budget. The competence of municipal authorities is also the establishment of tax incentives and the procedure for their application.
Characteristics of local taxes
From the list of Article 15 of the Tax Code, it is obvious that the volume of local taxes in the general tax system of the Russian Federation is rather small compared to federal ones. Let's consider them in more detail.
Land tax
The local tax is the land tax (Chapter 31 of the Tax Code of the Russian Federation). It is paid by legal entities and citizens who own land plots.
A plot of land located within the boundaries of a municipality is a tax object. The tax base is determined from the cadastral value of the land plot as of January 1 of the reporting year.
Tax rates for local taxes are set within the limits adopted by the norms of the Tax Code of the Russian Federation. For land tax, the maximum rate, depending on the category of land, can be differentiated and vary from 0.3% to 1.5% (Article 394 of the Tax Code of the Russian Federation):
- a rate of up to 0.3% applies to agricultural land, land acquired for personal subsidiary plots, occupied by housing and related infrastructure, as well as to land restricted in circulation and provided for defense, security and customs needs;
- a rate of up to 1.5% is allowed for other plots of land.
The procedure for paying local taxes is established by municipal authorities, they also set the payment deadlines for taxpaying organizations. At the same time, for land tax, local authorities themselves have the right to determine the reporting periods and the need to pay advance payments, but they may not do this (Articles 393, 396, 397 of the Tax Code of the Russian Federation).
The municipal authorities, which establish local taxes and fees, also introduce incentives for these taxes. For land tax, the Tax Code of the Russian Federation lists the categories of organizations and individuals who do not pay tax (Article 395 of the Tax Code of the Russian Federation), but at the local level they can be applied additional types benefits, from a partial reduction in the tax base to full release from paying tax.
Personal property tax
Local taxes, the list of which is given above, also include the tax on the property of individuals (Chapter 32 of the Tax Code of the Russian Federation). Taxpayers are citizens who own real estate: residential buildings and premises, garages, construction in progress and other buildings, structures and structures (Article 401 of the Tax Code of the Russian Federation). The tax base is determined from the cadastral, and in some cases from the inventory value of the property.
The property tax of individuals, like other local taxes and fees, is introduced by municipal regulations. The authorities themselves can establish the procedure for determining the tax base and specific tax rates.
The marginal rates for local taxes and fees are established by the Tax Code of the Russian Federation, for the property tax of individuals they are as follows (Article 406 of the Tax Code of the Russian Federation):
- 0.1% for housing, unfinished residential buildings, garages, outbuildings up to 50 sq. m on a personal plot; by local authorities, this rate can be reduced to 0%, or increased by no more than 3 times;
- 2% for objects with a cadastral value of more than 300 million rubles. and objects from the list of paragraph 10 of Art. 378.2 of the Tax Code of the Russian Federation;
- 0.5% for other real estate.
Since benefits for local taxes are established not only by the Tax Code of the Russian Federation, but also by municipal acts, each region can determine them for property tax in addition to those already indicated in the code.
Trading fee
Along with the above, local taxes and fees include sales tax (Chapter 33 of the Tax Code of the Russian Federation). Today, it is paid only by firms and entrepreneurs trading in the city of Moscow (Law of the City of Moscow No. 62 as amended on 11/23/2016).
Exempted from the collection of individual entrepreneurs on a patent and payers of the unified agricultural tax. The fee is levied on a retail facility that has been used for trading at least once per quarter.
The rate of the quarterly fee 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 objects of trade and their number, or area.
Local law, as well as the deadlines for paying local taxes, establishes the deadlines for transferring sales tax. Benefits for payers of sales tax are also established by local legislation.
We considered 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, regional and local determines the differences in the order of their introduction, application and abolition. For example, local taxes established by the Tax Code of the Russian Federation and legal acts of municipalities or laws of cities of federal significance are obligatory for payment in the territories of the corresponding municipalities or cities of federal significance (clause 4, article 12 of the Tax Code of the Russian Federation).
For example, the sales tax was introduced only on the territory of Moscow (Clause 1, Article 410 of the Tax Code of the Russian Federation, Clause 4, Article 4 of the Federal Law of November 29, 2014 No. 382-FZ, Law of the City of Moscow 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 set 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 paying tax by organizations (clause 2 of 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 territory of the Russian Federation (clause 2, article 12 of the Tax Code of the Russian Federation).
Here is a table of federal, regional and local taxes, including special tax regimes:
At the same time, it must be borne in mind that federal, regional and local taxes and fees cannot be offset among themselves: the offset is made within the framework of taxes of the same type (federal taxes are offset against federal taxes, and local taxes are offset against local taxes) (
