A tax is an obligatory contribution of the payer to the budget and extra-budgetary funds in the amounts specified by law and within the established time limits. It expresses the monetary relations that the state has with legal entities and individuals in connection with the redistribution of national income and the mobilization of financial resources to the budgetary and extrabudgetary funds of the state. Contributions are made by the main participants in the production of gross domestic product:
O workers who create tangible and intangible benefits with their work and receive a certain income;
O business entities, owners of capital.
Due to tax contributions, the financial resources of the state are formed, accumulated in its budget and off-budget funds. The economic content of taxes is thus expressed by the relationship between economic entities and citizens, on the one hand, and the state, on the other, regarding the formation of public finances.
But taxes are not only an economic category, but also a financial category at the same time. As a financial category, taxes express the general properties inherent in all financial relations, and their distinctive features and features, their own form of movement, that is, functions that distinguish them from the totality of financial relations. The functions of taxes reveal their socio-economic essence, inner content. What exactly is the role of taxes on the population in a market economy, what functions do they perform in the economic mechanism? There are several points of view on this problem, but I would single out three functions of taxes:
O distribution;
O fiscal;
O control.
Moreover, the distributive function can be divided into regulatory and stimulating, etc.
The most consistently implemented function is the fiscal one. The fiscal function is the main one, characteristic initially for all states. With its help, state funds are formed, that is, the material conditions for the functioning of the state.
Through the fiscal (budget) function, part of the income of citizens is withdrawn for the maintenance of the state apparatus, the defense of the country and that part of the non-productive sphere that does not have its own sources of income (many cultural institutions - libraries, archives, etc.), or they are insufficient to ensure the proper level development - fundamental science, theaters, museums and many educational institutions, etc. It is this function that provides a real opportunity to redistribute part of the value of the national income in favor of the least well-to-do social strata of society.
The value of the fiscal function increases with an increase in the economic level of development of society. The twentieth century is characterized by a huge increase in state revenues from taxes, which is associated with the expansion of its functions and a certain policy of social groups in power. The state spends more and more financial resources on economic and social measures, on the administrative apparatus.
Another function of the tax on the population as an economic category is that it becomes possible to quantify tax revenues and compare them with the state's needs for financial resources. Thanks to the control function, the effectiveness of each tax channel and the tax "press" as a whole is evaluated, and the need for changes in the tax system and budget policy is identified. The control function of tax and financial relations is manifested only in the conditions of the distribution function.
Initially, the distributive function of taxes was purely fiscal in nature: to fill the state treasury in order to support the army, the administrative apparatus, and the social sphere. But since the state considered it necessary to actively participate in the organization of economic life in the country, it had regulatory functions that were carried out through the tax mechanism. In the tax regulation of incomes of the population, stimulating and restraining (disincentive) subfunctions appeared. But most of the taxes currently levied in the Russian Federation have only a fiscal purpose, and only some of them have a regulatory function.
The regulatory function means that taxes, as an active participant in redistribution processes, have a serious impact on reproduction, stimulating or restraining its pace, strengthening or weakening capital accumulation, expanding or reducing the effective demand of the population. This function is inseparable from the fiscal and is closely related to it. The expansion of the tax method in mobilizing the national income for the state causes constant contact of taxes with the participants in the production process, which provides it with real opportunities to influence the country's economy, at all stages of reproduction.
The stimulating sub-function of taxes is implemented through a system of benefits, exceptions, preferences linked to the benefits-forming features of the object of taxation. It manifests itself in a change in the object of taxation, a decrease in the taxable base, a decrease in the tax rate.
Division of taxes levied on individuals
In the tax system of Russia, there are 3 groups of taxes, depending on the authority that collects the tax and uses it:
1. Federal taxes.
2. Regional taxes.
3. Local taxes and fees.
I will highlight the main types of taxes from the population in Russia.
The main types of taxes paid by the population.
u State duty
u Land tax
u Personal property taxes
u Tax on the purchase of foreign banknotes
u Tax on vehicle owners
u Personal income tax
u Registration fee from individuals - entrepreneurs
u Parking fee
u Border processing fee
u Fee for cleaning the territories of settlements
u Insurance contributions to the Pension Fund of the Russian Federation
u Customs payments
Personal income tax
General provisions
Personal income tax is the main tax paid by individuals on almost all types of income received during the year.
The tax is paid within the terms established by the legislation, on an accrual basis from the beginning of the year, offsetting the previously paid amounts.
Payroll tax is withheld by employers. Citizens who during the year had income not only from the performance of labor and equivalent duties at the place of their main job (service, study) are required to submit an income declaration to the tax authorities.
If international treaties of the Russian Federation or the former USSR establish other rules for the taxation of certain categories of citizens, then the rules of the international treaty shall apply.
Individual entrepreneurs who have switched to a simplified system of taxation, accounting and reporting pay income tax in the form of paying the annual cost of a patent.
Payers
Citizens of the Russian Federation, foreign citizens, stateless persons:
located in the Russian Federation at least 183 days in a calendar year - according to income from sources in the Russian Federation and abroad
located in the Russian Federation less 183 days in a calendar year - only for income from sources in the Russian Federation
Object of taxation
The total taxable income received in a calendar year, both in cash and in kind, including in the form of material benefits.
The date of receipt of income is the date of payment of income (including advance), or transfer of income, or the date of transfer of income in kind.
Total taxable income
material gain
When an employee receives an interest-free or low-interest loan from an organization, the total taxable income includes the pecuniary benefit in the form of savings on interest.
The benefit is the difference between the amount calculated on the basis of 2/3 of the refinancing rate of the Central Bank of the Russian Federation for funds in rubles (or 10% per annum for funds in foreign currency) and the amount of interest actually paid. The income tax is withheld by the organization.
Sale of property
When selling property owned by a citizen who is not registered as a taxpayer, the total taxable income may be reduced by an amount not exceeding 5,000 times the size of the MMOT, when selling housing, summer cottages, garden houses, land plots, land shares (shares) , or for an amount not exceeding 1000 times the size of the MMOT - when selling other property. (At the request of the payer, this deduction can be replaced by a deduction of actually incurred and documented expenses.)
Receiving income from sources outside the Russian Federation
When receiving income from sources outside the Russian Federation by citizens who have a permanent residence in the Russian Federation, the amounts of taxes paid outside the Russian Federation are accepted for deduction, but not more than the amounts due under the legislation of the Russian Federation, i.e. using the Russian income tax scale.
Income not subject to taxation
Interest and winnings on government securities and on securities of local governments
Insurance payments (reimbursements) under compulsory insurance, under contracts of voluntary long-term (for a period of at least five years) life insurance, property insurance and liability insurance in connection with the occurrence of an insured event, in compensation for harm to life, health and medical expenses
Interest and winnings on deposits in banks located on the territory of the Russian Federation, open:
q in rubles - if the interest is paid within the refinancing rate set by the Central Bank of the Russian Federation
q in foreign currency - if interest is paid within 15% per annum
State benefits, pensions, student scholarships
Income taxed at a fixed rate
Interest and winnings on deposits in banks located in the territory of the Russian Federation in an amount exceeding the refinancing rate established by the Central Bank of the Russian Federation, which was in force during the period of the deposit (15% per annum - for deposits in foreign currency), and certain types of insurance payments are taxed separately from other types of income at the source of income at a rate of 15%.
The tax base
Standard deductions.
Standard deductions are made at the place of the main job, and in the absence of such - by any other source of income at the request of the taxpayer, or by the taxpayer at the end of the year.
Not applicable in the presence of 3- and 5-fold benefits and benefits within the income taxed at the minimum rate.
Retirement deductions
Amounts withheld from the employee's earnings and payable to the Pension Fund of the Russian Federation (1% of the employee's income). Deductible only by the main source of income; other sources withhold contributions to the Pension Fund, but do not make a deduction when calculating income tax.
Deductions for the maintenance of children and dependents
Produced for each child or dependent
Produced by the main source of income or by the taxpayer at the end of the year.
Withdrawals for charitable purposes
Amounts within income transferred by the taxpayer for charitable purposes to enterprises, organizations and institutions of culture, education, health care and social security, partially or fully financed from the budget.
Deducted by the main source of income or by the taxpayer at the end of the year.
Deductions for developers
Amounts directed from the income of citizens - developers and buyers - for the purchase or construction (completion) of residential buildings, apartments, summer cottages and garden houses in the Russian Federation, including amounts used to repay bank loans and interest on them.
Amounts subject to deduction are within 5,000 sizes of MMOT, taken into account for a three-year period, but not more than the amount of the total annual income.
Deductions are made only for one object within 3 calendar years, starting from the year the application was submitted to the accounting department of the main source of income or to the tax authority.
Tax rates
Tax rates on total income received in 1999
|
The amount of total taxable income received in a calendar year |
tax rate |
Tax rate to the budgets of the constituent entities of the Russian Federation |
Total tax |
|
Up to 30,000 rubles. |
|||
|
From 30,001 to |
2 700 rubles + 12% |
3 600 rubles + 15% from an amount exceeding 30,000 rubles. |
|
|
From 60,001 to |
6 300 rubles + 17% |
8 100 rubles + 20% from an amount exceeding 60,000 rubles. |
|
|
From 90,001 to |
3% |
11 400 rubles + 22% |
14 100 rubles+ 25% from an amount exceeding 90,000 rubles. |
|
From 150 001 rub. and |
24 600 rubles + 32% |
29 100 rub. + 35% from an amount exceeding 150,000 rubles. |
Tax rates on total income received in 2000
Obligations of employers and other organizations to withhold tax
The procedure for calculating and withholding tax
When paying wages and other types of remuneration to employees, the tax is calculated and withheld by the enterprise on a monthly basis from the amount of total taxable income on an accrual basis, offset by the amount of tax withheld in previous months.
Tax deductions are made by the main source of income (at the main place of work) and can be made by another source of income only if there is no main place of work.
Taxes not withheld or not fully withheld are collected by the enterprise from individuals until the debt is fully repaid in compliance with the guarantees established by law (no more than 50% of monthly income).
When paying income to a citizen from the sale of property, income tax is withheld by the organization - the source of income, if the income exceeds the non-taxable minimum (5000 or 1000 times the size of the MMOT), and if the citizen did not inform the tax authority that he is registered with the tax authorities (has received an identification taxpayer number - TIN) and will pay the tax independently. Otherwise, the organization paying the income shall report its amount to the tax authority at its location.
Enterprises transfer to the budget the amounts of tax calculated and withheld from individuals no later than the day they actually receive money from the bank for wages or no later than the day they transfer wages from bank accounts on behalf of employees.
Enterprises that do not have bank accounts or pay salaries from the proceeds from the sale of products (works, services) transfer tax amounts to banks no later than the day following the day the salary is paid.
If individuals receive income from employers not for the performance of labor duties (for example, vacation pay, sick leave payments or income received in the form of material and social benefits), the income tax calculated and withheld from such income must be transferred no later than the fifth day of the month following the month in which the income is received or the specified payments are made.
Tax transfer for branches and other separate subdivisions that do not have bank accounts is made by the head organization to the regional budget at the location of the branch or subdivision.
Reporting to tax authorities
Enterprises are required to submit to the tax authority:
report on the total amounts of income and tax withheld, on income paid to individuals not at the place of their main work - quarterly, no later than the 1st day of the second month following the reporting quarter (after a year - no later than April 1 of the year following for reporting)
report on income paid to individuals at their main place of work - annually, no later than April 1 of the next year
information on payments made to individuals to fulfill obligations under securities (including promissory notes), as well as on other securities purchase and sale transactions
· Reports must be submitted on magnetic media or using telecommunications (does not apply to enterprises with up to 10 employees, except for banks, insurance organizations and professional participants in the securities market).
Organizations that are tax agents are liable under Part One of the Tax Code for tax agents.
Responsibility of citizens to submit tax returns and pay income tax
A tax return must be submitted by individuals who have received income from other organizations and individual entrepreneurs, except for income from their main place of work (service, study), if the total income in the past year exceeds the amount of income taxed at the minimum rate
The declaration is submitted to the tax authority no later than April 30 of the year following the reporting year. Individuals have the right, within a month after its submission, to clarify the data declared by them in the declaration.
The declaration indicates each source of income payment and the amount of accrued and paid tax (separately by income from the main job and from other sources).
Features of taxation of foreign citizens and stateless persons
Foreign citizens and stateless persons permanently residing in the Russian Federation (more than 183 days in a calendar year)
Foreign citizens and stateless persons permanently residing in the Russian Federation (more than 183 days in a calendar year) pay income tax in Russia on their worldwide income. The taxable income of these citizens is determined in the same way as the income of citizens of the Russian Federation, with the following features:
Included in income:
the amount of allowances paid in connection with residence in the territory of the Russian Federation
the amount of compensation for expenses for the education of children at school, food, travel of the payer's family members on vacation and for similar purposes
Employer's surcharges for each day of stay in the territory of the Russian Federation.
Excluded from income:
Amounts deducted to the state social insurance and pension funds
the amount of compensation for expenses for renting a dwelling and for maintaining a car for official purposes
· the amount of travel expenses associated with movement within the territory of the Russian Federation and beyond its borders within the limits.
Income declarations
The declaration of income is submitted to the tax authority at the place of business (or residence) in the Russian Federation:
about the expected income in the calendar year - within a month from the date of arrival in the Russian Federation (with further stay in the Russian Federation in the next calendar year - until April 30 of the next year)
In case of termination of activity on the territory of the Russian Federation during the calendar year and departure from the Russian Federation, a declaration of income actually received during the period of stay must be submitted no later than one month before departure.
The procedure for calculating and paying tax
The tax is calculated on the basis of declarations of income by the tax authority. Advance payments are made before May 15, August 15, November 15 in equal shares of the amount calculated in the amount of 75% of tax liabilities (determined according to the submitted declaration).
Additional payment for the recalculation for the reporting year is made within a month from the date of receipt of the payment notice sent by the tax authority to the payer.
Offset of tax amounts paid outside the Russian Federation
Taxes paid outside the Russian Federation are accepted for offset only within the limits established by the legislation of the Russian Federation, i.е. using the Russian income tax scale.
Foreign citizens and stateless persons residing in the Russian Federation for less than 183 days in a calendar year
Foreign citizens and stateless persons who do not have permanent residence in the Russian Federation pay income tax in accordance with the general procedure on income received from sources in the Russian Federation for the performance of labor duties at the place of their main and non-main work.
On other income from sources in the Russian Federation, tax is withheld at a rate of 20% at the source of payment, unless otherwise provided by international treaties of the Russian Federation, the former USSR or decisions made on the basis of the principle of reciprocity.
Double tax treaties
The collection of income tax from foreign individuals and stateless persons may be terminated or limited in accordance with international treaties of the Russian Federation and the former USSR, when in the relevant foreign state the same measures are taken in relation to citizens of the Russian Federation, which must be officially confirmed by the central tax authority of this foreign state. In the latter case, exemption from taxation is carried out on the basis of instructions from the Ministry of Finance of the Russian Federation.
Property tax of citizens
Object of taxation
Residential houses, apartments, dachas, garages, any other buildings (sheds, workshops, sheds), motor boats, helicopters, airplanes and other vehicles (except cars, motorcycles, etc.).
Calculation and payment procedure
Tax paid once a year based on estimates from the Bureau of Technical Inventory and related inspections. Building tax calculated at a rate of 0.1 percent of the inventory value, and if such an assessment has not been made, then from the cost determined when calculating the amount of compulsory state insurance. The payment is made in equal parts in two stages: until September 15 and until November 15.
Privileges
From the tax on movable and immovable property fully released
Citizens with special services to the state, disabled people of groups 1 and 2, as well as people affected by radiation accidents
Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees
Disabled people of the first and second groups, disabled since childhood, from among both civilians and civilians, who served or held regular positions in military units, headquarters and institutions that are part of the army in the field,
military personnel, as well as citizens dismissed from military service upon reaching the age limit, being in military service, for health reasons, or in connection with organizational and staff activities, having a total duration of military service of 20 years or more.
family members of servicemen who have lost their breadwinner.
In addition to the categories listed above real estate tax benefits are:
· all categories of pensioners, citizens who were discharged from military service or called up for military training, who performed international duty in Afghanistan and other countries where hostilities were fought.
parents, spouses of military and civil servants who died in the line of duty,
· workers of culture, arts, craftsmen - owners of buildings, premises, including housing, for the period of organization of workshops in them.
From payment vehicle tax owners of motor boats with an engine power of not more than 10 horsepower are exempt.
Tax from vehicle owners
Subject of taxation
The payers of this tax are the owners of cars, motorcycles, buses and other self-propelled vehicles with tires.
Tax calculation
Tax calculated by the taxpayer independently based on the engine power as a percentage of the minimum wage per unit of power (1 hp). Power, if it is not indicated in the vehicle passport, is calculated depending on the engine size. Tax paid annually before passing the state technical inspection.
Privileges
Tax from vehicle owners is not paid by disabled people for specially equipped cars and motorized carriages.
gift tax
Object of taxation
Property transferred by inheritance or gift. Upon inheritance, tax is paid on property whose value exceeds 850 MMOT, and upon donation - if the property is more than 80 MMOT. The tax is paid by a citizen receiving an inheritance or a gift.
Land tax
Object of taxation
Agricultural land, land plots provided to citizens for personal subsidiary plots, including plots in horticultural cooperatives, land for the construction of housing, summer cottages, garages. Depending on the main intended purpose, the lands allocated to citizens are divided into agricultural and non-agricultural lands.
Calculation and payment of tax
Land tax is calculated based on the area of the plot and the approved land tax rates. Land tax for plots within rural settlements and outside their boundaries, provided to citizens for personal subsidiary farming, gardening, haymaking, grazing, horticulture, is levied on the entire area of the land plot at the average tax rates for agricultural land of the administrative district. tax rate accepted by the local authority in the amount of 0.1 to 2 percent of the cost. For land occupied by housing, the fee is calculated at a rate of 3 percent of the land tax rate, but not less than 60 rubles per square meter.
The tax is paid twice a year in equal shares - until September 15 and until November 15.
Privileges
exempted from land tax
Citizens engaged in folk art crafts,
participants of the Great Patriotic War, as well as citizens who are subject to benefits established for participants in the Second World War.
Disabled people of groups 1 and 2,
Citizens exposed to radiation
military personnel and citizens transferred to the reserve before reaching the age limit for service, health reasons or organizational and staff measures, if the total duration of their service is 20 years or more.
members of the families of military personnel, the Internal Affairs Directorate, institutions of the penitentiary system who have lost their breadwinner in the line of duty,
· Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor, full cavaliers of the Orders of Glory and Labor Glory, and for "Service to the Motherland in the Armed Forces of the USSR."
Citizens organizing peasant (farm) enterprises for the first time for the first five years after the provision of land.
· Citizens who received disturbed lands for agricultural needs (requiring reclamation) for the first 10 years of use.
Taxes are the main source of formation of the revenue part of the budget of the Russian Federation. Not the last role in this is played by taxes from individuals. Individuals in the Russian Federation are subject to several types of taxes, property tax, a number of indirect taxes included in the cost of products purchased by an individual, but the main tax paid by all citizens is the personal income tax.
Taxpayers are individuals who have reached the age of majority, as well as minors - for certain types of income. Taxpayers are generally divided into residents and non-residents. The main criterion for determining residency is the stay of an individual in the country for more than 183 days a year. If an individual satisfies this requirement, it becomes a tax resident of the Russian Federation.
The meaning of the division of taxpayers into residents and non-residents is that residents bear full tax liability on income, i.e. are subject to income taxation on all sources - both internal and external, and non-residents bear limited tax liability, i.e. Only income from sources located in the country is subject to taxation.
All taxes paid by individuals in the Russian Federation can be classified according to financial, economic, administrative, legal, and spatial and temporal features.
Currently, individuals are payers of the following taxes and fees:
- 1) personal income tax;
- 2) transport tax;
- 3) property tax;
- 4) land tax.
The personal income tax in terms of the amount of revenues to the budgets of municipalities ranks 1st and is the main tax from the population to the budget.
The fundamental document regulating the work on the taxation of income of individuals is the Tax Code of the Russian Federation and, in particular, Chapter 23 of Part II of the Tax Code, which entered into force on January 1, 2001, and certain articles of Part I of the Code.
Income tax payers are:
- 1. Individuals with permanent residence in Russia. Residents include persons residing in Russia for a total of at least 183 days in a calendar year.
- 2. Individuals who do not have permanent residence in the Russian Federation, in case of income in the territory of Russia.
- 3. Foreign personal companies whose income is treated as the income of their owners. The owner of a personal company is an individual who owns any business unit whose income in the country of registration of the personal company is not subject to corporate income tax or other similar tax.
The age of an individual does not affect his recognition as a taxpayer.
The object of taxation for individuals is the total income received in the calendar year:
- - for residents - from sources in the Russian Federation and abroad;
- - for non-residents - from sources in the Russian Federation.
Taxes withheld from the income of individuals are transferred to the budget. Excessively retained by the source of income tax amounts are credited to them in payment of future payments or returned to the individual upon his application.
From income received outside the main place of work, the tax is calculated and withheld in the manner indicated above. At the same time, the amounts of the statutory minimum wage and expenses for the maintenance of children and dependents are not excluded from the income of individuals.
When enterprises, institutions and organizations pay royalties to an individual for the publication, performance or other use of works of science, literature and art, remuneration to authors of discoveries, inventions and industrial designs, as well as when calculating tax on total annual income, documented expenses are taken into account. If these expenses cannot be documented, then they are taken into account in accordance with Decree of the Government of the Russian Federation of May 28, 1992 No. 355 “On the procedure for determining expenses taken into account when taxing the amounts of remuneration of individuals for the publication, performance or other use of works of science, literature and art, as well as rewards for authors of discoveries, inventions and industrial designs.
The object of taxation for individuals is the total income received in a calendar year: for individuals with permanent residence in the Russian Federation - from sources in the Russian Federation and abroad; from individuals who do not have permanent residence in the Russian Federation - from sources in the Russian Federation.
When taxing, the total income received both in cash and in kind is taken into account. Incomes received in kind are taken into account as part of the total annual income at state regulated prices, and in their absence - at free prices as of the date of receipt of income. Income received outside the Russian Federation by individuals with permanent residence in the Russian Federation is included in income subject to taxation in the Russian Federation.
The total annual income of the taxpayer does not match the taxable income to which the current scale of income tax rates is applied. Taxable income compared to the total annual income is always less by the amount of deductions allowed in accordance with the law. These deductions consist, as a rule, of the non-taxable minimum, professional expenses, various kinds of individual, family deductions, deductions for children, the amounts of contributions actually paid, and various kinds of social purpose and compulsory insurance funds. The system of allowed deductions for determining the tax liability of an individual is of great importance. Most experts estimate the level of taxation based not on the size of tax rates, but on how much tax deductions are allowed to be used.
Along with tax deductions from total income, a system of tax credits is used. If a tax deduction is used to calculate taxable income, then the tax credit reduces the amount of taxable income already received as a result of calculations, i.e. These are the amounts by which a taxpayer can reduce his income tax liability.
In addition to deductions from comprehensive income and offsets for taxable income, which are of a universal nature, i.e. which apply to all categories of taxpayers, there are special tax benefits. Eligibility for these benefits requires proof of any special circumstances.
Income tax rates are always set by law. Changes in income tax rates are not allowed during the entire tax period. As a rule, it is also impossible to revise other essential conditions of income taxation. There is a categorical ban on the provision of individual tax benefits, i.e. benefits; that individuals may receive. Benefits are provided only to categories of persons, i.e. to all persons, without exception, who can confirm the existence of special circumstances specified in the law.
The calculation of tax liabilities for income tax is carried out by the taxpayers themselves. The taxpayer bears administrative and criminal responsibility for the information submitted to the tax authorities, for the correct determination of tax liabilities, the timely payment of taxes and the submission of information to the tax authorities. Along with the payment of tax on the declaration, all countries have systems withholding tax at the source of payment of income.
Taxes on personal income belong to the group of national taxes. At the same time, the regulation on the collection of taxes on personal income, as a rule, is attributed to the exclusive competence of the central level of government. At the national level, the objects of taxation, the methodology for determining taxable income, the level of national machine, the conditions and amounts of universal and special deductions and offsets provided, the general conditions for granting and receiving tax pours, the terms and procedure for paying taxes and reporting are determined. At the regional and local levels, usually only the rates for additional taxes or surcharges on national income taxes can change.
The tax period for personal income taxation is one year. In most cases, this period coincides with either the calendar year or the statutory financial year.
The taxpayer is given the opportunity, when calculating tax liabilities in one form or another, to take into account actually incurred and documented losses of past years. In a number of countries, it is allowed, in the presence of relevant circumstances specified in the legislation, to calculate the amount of tax liabilities of the current year, taking into account the expenses of future periods.
The tax on the property of individuals in the territory of the Federation was introduced by the Law of the Russian Federation dated 19.12.1991 No. 2003-1 “On taxes on the property of individuals”.
Personal property tax is a local tax and is fully credited to local budget revenues.
Taxpayers of the tax on the property of individuals are individuals - owners of residential buildings, apartments, cottages, garages and other buildings, premises and structures.
The tax on the property of individuals is calculated on the basis of the tax base and the corresponding tax rate.
The following categories of citizens are exempted from paying property tax on individuals:
- · Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
- Disabled people of groups I and II, disabled since childhood;
- Participants in the Civil and Great Patriotic Wars, other military operations to defend the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans;
- Persons of the civilian staff of the Soviet Army, Navy, internal affairs and state security bodies who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were in cities during this period , participation in the defense of which is counted by these persons in the length of service for the appointment of a pension on preferential terms established for military personnel of units of the army in the field;
- persons entitled to receive social support in accordance with the Law of the Russian Federation dated May 15, 1991 No. 1244-1 "On the social protection of citizens exposed to radiation due to the Chernobyl disaster", in accordance with the Federal Law dated November 26, 1998 No. 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River";
- military personnel, as well as citizens dismissed from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staff measures, having a total duration of military service of 20 years or more;
- Persons who were directly involved in the special risk units in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
- family members of servicemen who have lost their breadwinner. Benefits for family members of military personnel who have lost their breadwinner are provided on the basis of a pension certificate, which bears the stamp “widow of a deceased soldier” or has a corresponding record certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If the indicated family members are not pensioners, the benefit is granted to them on the basis of a certificate of death of a serviceman.
Local self-government bodies have the right to establish tax benefits and the grounds for their use by taxpayers.
The above two types of tax are the main ones, however, in addition to them, individuals pay transport, land taxes, as well as various fees and duties.
The transport tax is a regional tax and is introduced on the territory of a particular subject of the Russian Federation by the relevant law of the subject of the Russian Federation. At the same time, the legislative bodies of the subject of the Russian Federation are authorized to determine the tax rate within the limits established by Art. 361 of the Tax Code of the Russian Federation, the procedure and terms for its payment, the reporting form for this tax.
Transport tax payers are legal entities and individuals who, in accordance with the legislation of the Russian Federation, have registered vehicles subject to transport tax.
Vehicles that are subject to transport taxation include cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, motorized sledges, motor boats, jet skis, non-self-propelled and other water and air vehicles duly registered in accordance with the legislation of the Russian Federation.
The following vehicles are not subject to vehicle tax:
- 1) rowing boats, as well as motor boats with an engine with a capacity of not more than 5 horsepower;
- 2) passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower, received through the social protection authorities in the manner prescribed by law;
- 3) fishing sea and river vessels;
- 4) passenger and cargo sea, river and aircraft owned by organizations whose main activity is the implementation of passenger and cargo transportation;
- 5) tractors, self-propelled harvesters of all brands, special vehicles registered with agricultural producers and used in agricultural work for the production of agricultural products;
- 6) vehicles owned by the right of economic management or operational management of the federal executive authorities, where the military and equivalent service is provided for by law;
- 7) vehicles that are wanted, subject to confirmation of the fact of their theft by a document issued by the authorized body;
- 8) airplanes and helicopters of air ambulance and medical service.
The land tax is a local tax, and in accordance with Article 387 of Chapter 31 of the Tax Code of the Russian Federation, it is established by regulatory legal acts of the representative bodies of municipalities.
Land tax payers are individuals who own land plots on the basis of the right of ownership, the right of permanent use or the right of lifetime inheritable possession.
The tax base is defined as the cadastral value of land plots recognized as an object of taxation.
The tax base for each payer - an individual is established by the tax authorities on the basis of information that is submitted to the tax inspectorates by the authorities that maintain the state land cadastre - on the cadastral value of land plots; bodies that carry out registration of rights to real estate and transactions with it - about the persons on whom land plots are registered; municipal authorities - in order to combine the object of taxation with the payer, as well as obtain information about land plots and their owners who have not been registered in accordance with Federal Law No. 122-FZ of July 21, 1997 "On State Registration of Rights to Real Estate and Transactions with him". All these bodies submit information according to the forms approved by the Ministry of Finance of the Russian Federation.
The tax base for land plots that are in common joint ownership is determined for each of the payers who are the owners of this land plot in equal shares.
The Code establishes categories of beneficiaries whose taxable base is reduced by 10,000 rubles. These include:
- - Heroes of the Soviet Union and the Russian Federation, full cavaliers of the Order of Glory;
- - Disabled persons with the III degree of limitation of the ability to work, as well as persons with 1 and 2 groups of disability, established before January 1, 2004 without issuing a conclusion on the degree of limitation of the ability to work;
- - Disabled since childhood;
- - veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
- - individuals entitled to social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the Chernobyl disaster" and persons equated to them.
Reducing the tax base by a tax-free amount is made on the basis of documents confirming the right to reduce the tax base, submitted by the payer to the inspection body at the location of the land plot.
Local authorities have the right to establish additional categories of payers who are entitled to enjoy land tax benefits.
It should be noted that the right to benefits is declarative in nature. Therefore, the payer, if he has grounds for using the benefit, must submit an appropriate application to the tax authority. However, beneficiaries often do not consider it necessary to declare their right to a benefit, which results in the sending of a notice of payment of land tax to such a person.
Tax obligations have long become an integral part of modern man. Information on how individuals are taxed, types of taxes is contained in the Tax Code of the Russian Federation. Today, we will try to highlight the main taxes paid by Russian citizens more capaciously.
Types of taxes and fees from individuals
Important! It should be borne in mind that:
- Each case is unique and individual.
- Careful study of the issue does not always guarantee a positive outcome of the case. It depends on many factors.
To get the most detailed advice on your issue, you just need to choose any of the proposed options:
Russian legislation defines the following types of taxes and fees from individuals:
- transport obligation of individuals;
- personal income tax;
- property tax;
- land tax;
- state duty - a fee, the amount of which varies depending on the characteristics of the public services provided.
Consider the types of taxes paid by individuals in more detail.
income taxes
9% on dividends received by residents of the Russian Federation
13% is the generally applicable rate
35% - regarding deposit interest, gambling winnings
30% on profits of foreigners - non-residents of Russia
15% on dividends received by foreigners
Persons whose income (earnings) are subject to a thirteen percent tax have the right to use, which allow you to return the paid income.
- professional;
- standard;
- property;
- social.
The procedure for implementing the aforementioned rule, the specifics of its application are regulated by the current legislation.
Transport tax
The transport tax is included in the types of taxes levied on individuals annually.
- cars;
- buses;
- scooters;
- motorcycles;
- snowmobiles;
- water, air transport;
- other self-propelled mechanism that has passed state registration.
The tax rate is calculated in rubles, depending on the amount of horsepower of the motor. Municipal bodies of federal subjects have the right to establish a tax on their own, but not more than ten times the amount determined.
Property tax
A popular type of tax levied on individuals is property tax. It is paid by all Russians, foreigners who own real estate. The final amount of the tax, the categories of persons who are exempted from paying it, is determined by the local government agencies of each federal subject.
- 0.1% to private residential buildings, unfinished houses, garages, parking spaces, utility buildings;
- 2% to objects with a cadastral value of more than three hundred million rubles;
- 0.5% relative to other buildings.
In the absence of a property price in the cadastral register, inventory estimates are used to calculate the tax liability, which are multiplied by deflator coefficients. A more detailed procedure for determining the types, tax payments of individuals is regulated by Chapter 36 of the Tax Code of the Russian Federation.
When taxpayers own part of the object (a share in a dwelling), the tax is charged in proportion to their share. The property obligation for the heir is accrued from the moment of state registration of his right to property, and not from the receipt of a paper confirming the right to receive inheritance.
Land tax from individuals
- own a land plot;
- use the land by right of life tenure;
- issued the right of permanent use to the plots.
For individuals, land tax liabilities are set at 0.3%. However, the legislation provides for the establishment of other rates with reference to the categories of land plots and their area.
The obligation for the previous year is paid before the beginning of December of the current year. In the Russian Federation, individuals pay taxes, types of fees related to land, according to tax notices.
What income of individuals is subject to personal income tax, and what is not?
Types of income subject to income tax
- from the sale of property that has been owned for less than 3 years;
- from renting out property;
- income received outside the Russian Federation;
- income from winnings;
- other income.
Types of income that are NOT subject to personal income tax
- income from the sale of property that has been owned for more than three years;
- inheritance income;
- income received under a gift agreement from a family member and (or) a close relative in accordance with the Family Code of the Russian Federation (from a spouse, parents and children, including adoptive parents and adopted children, grandfathers, grandmothers and grandchildren, full and half-blooded (having a common father or mother) of siblings);
- other income.
Personal income tax. The concept of income, their classification. Object of taxation. The procedure for determining the tax base. Tax deductions: standard, social, property, professional. tax rates. The procedure and terms for the calculation and payment of tax. Tax return.
Personal property tax: taxpayers; object of taxation; the procedure for determining the tax base; tax rates; system of tax incentives; taxable period; deadlines for submitting tax returns and paying taxes.
Purpose of the lesson: consolidate, deepen and expand the knowledge of students on the topic “Legal characteristics of taxes levied on individuals”, received at lectures and in the course of self-study; check the degree of assimilation of the program material.
Know:The main trends in modern legislation on the taxation of individuals in Russia and abroad at the federal and local levels. The legal composition of taxes levied on individuals.
Be able to:determine the elements of the legal composition of the tax, work with regulatory material, speak competently and reasonably, express your thoughts logically correctly, use the Taxpayer program to fill out a tax return in the 3-NDFL form. determine the elements of the legal composition of the tax, work with regulatory material, solve practical problems in the field of taxation, speak competently and reasonably, express your thoughts logically correctly, use software products from the site www nalog.ru to fill out and submit tax returns
PLAN:
Survey of cadets on questions
1. Legal characteristics of personal income tax
2. Types of deductions for personal income tax. Mandatory declaration.
3. Legal characteristics of the tax on property of individuals
Solve problems.
Task number 1.
In 2015, a German citizen worked as a translator in Russia for Sodruzhestvo OJSC for two months. During this time, he received a salary of 900,000 rubles.
Is he a personal income tax payer? If - yes - then what amount of tax is payable to the budget? Will the situation change if his salary is 5 million rubles?
Task number 2.
Razgonyaeva L.I. filed a lawsuit against OOO Plant for the Repair of Metallurgical Equipment, the Federal Tax Service of the Russian Federation for the Central District of Novokuznetsk to recover the illegally withheld amount of tax. The requirements are motivated by the fact that from 02.07.2012. to December 28, 2012 she worked at the Metallurgical Equipment Repair Plant LLC. During the period of labor activity, as a result of adverse production factors, she was harmed to health. The act of 04.11.2012 established the fact of getting an occupational disease. On July 19, 2013, a settlement agreement was concluded between her and ZRMO LLC on voluntary compensation for moral damage in the amount of 25,000 rubles. The non-pecuniary damage was paid on 08/19/2013. At the same time, ZRMO LLC withheld personal income tax in the amount of 3,250 rubles from this amount, so the amount of moral damage received by it actually amounted to 21,750 rubles.
Task number 3.
The Ivanovs purchased an apartment in May 2014 worth 6,500,000 rubles (registered in May 2014, 50% share ownership for each). In April 2015, Ivanov filled out and submitted to the tax inspectorate a personal income tax return, and also provided a certificate of income received and taxes paid from a tax agent. Ivanova Oh.A submitted a declaration on a single tax on imputed income, t.to. she is a sole trader.
Give a legal assessment of the situation.
What decision will be made by the tax authority?
Task 4.
Radchenko V.L. entered into an agreement with the Nizhny Novgorod State University for the provision of paid educational services for the education of Radchenko's son Evgeny, born in 1995. Radchenko V.L. contributed 90,000 rubles for the education of a child in 2012. (receipts for payment were issued on her behalf), which was recalculated personal income tax for 2012 and granted a social tax deduction in the amount of 40,000 rubles, based on actual income received, with a refund of withheld personal income tax. Radchenko Yu.V. (husband Radchenko VL) appealed to the tax office with a request to provide the remaining amount of the deduction to him.
Requirements Radchenko Yew.The. to provide a social tax deduction for the remaining amount, the tax inspectorate left without satisfaction, referring to the fact that Radchenko Yew.The. no documentary evidence of the actual expenses incurred by him for the education of the child was presented, in connection with which he applied to the court.
What decision should the court make?
Task number 5
The Main Department of Internal Affairs of the Ivanovo Region paid financial assistance in the amount of 3,000 rubles to 50 civilian employees, 4,000 rubles to 20 employees, and 5,000 rubles to 10 employees.
Are these payments subject to income tax?
Task number 6.
Citizen Ivanov A.M. in 2014, a three-room apartment worth 5 million rubles was inherited from parents who lived in a neighboring city. rub., which he issued in the property. He does not live in this apartment, but rents it to A.V. Petrov. For renting an apartment Petrov A.V. monthly pays Ivanov A.M. – 20000 rubles
What taxes should Ivanov A.M. pay? and Petrov A.V. in this situation?
Task number 7.
Citizen Yurkin O.D. born 1974 filed a lawsuit in court with a request to recognize the actions of the tax inspectorate as illegal. The essence of the matter is that the tax inspectorate for four years notified Yurkin O.D. that he must pay property tax (country house with a living area of 48 square meters and utility rooms with an area of 60 square meters). Taxes Yurkin O.D. paid, but considered it illegal, especially since he did not provide information about the property on the right of ownership to the tax inspectorate.
What decision should the court make?
Using the Declaration program and the 2NDFL certificate, fill out your personal income tax return
! For the practical lesson, it is necessary to prepare reports on the following topics:
ü "The procedure for granting tax deductions within the framework of personal income tax"
1. Machin S.P. Tax incentives in non-tax laws // Glavbukh. - 2001. - No. 11.
2. Personal income tax // Finance. - 2002. - No. 7.
3. Rusakova I.G. Income tax at home and abroad. // Manager. - 1992. - No. 9-10.
4. Saidamanov A.A. Some issues of tax law. // Legislation and economics. - 2002. - No. 2.
5. Sokol M.P. Personal income tax. // Finance. – 2002.- No. 7.
6. Shatalov S.D. About chapter 23 "Tax on personal income" of the Tax Code of the Russian Federation. //Consultant. - 2012. - No. 12.
7. Yumaev M.M. Taxation of individuals in the Russian Federation. //RJ. /RAN. INION. Ser. 4, State and law. - M., 2001. - No. 1.
Topic 6. Legal characteristics of taxes common to individuals and legal entities
Transport tax: taxpayers; types of objects of taxation; vehicles that are not recognized as an object of taxation; the tax base; tax rates; tax return; deadlines for filing reports and paying taxes.
Land tax: taxpayers; object of taxation; determination of the tax base; taxable period; tax rates; tax incentives; tax return; deadlines for filing reports and paying taxes. Fees for the use of objects of the animal world and objects of aquatic biological resources, state duty.
Legal characteristics of special tax regimes: taxpayers; types of objects of taxation; procedure for registration and deregistration of objects of taxation; the tax base; tax rates; the procedure and terms for the calculation and payment of tax; tax return.
Powers of Local Self-Government Bodies in Establishing Regional and Local Taxes.
Purpose of the lesson: consolidate, deepen and expand the knowledge of students on the topic “Legal characteristics of taxes common to individuals and legal entities”, obtained at lectures and in the course of self-study; check the degree of assimilation of the program material.
Requirements for knowledge and skills
Know:The main trends in modern legislation on the taxation of legal entities and individuals in Russia and abroad at the federal and regional levels. The legal composition of taxes levied on legal entities and individuals. Legal characteristics of special tax regimes.
Be able to:determine the elements of the legal composition of the tax, work with regulatory material, speak competently and reasonedly, express one’s thoughts logically correctly, determine the elements of the legal composition of the tax, work with regulatory material, solve practical problems in the field of taxation, speak competently and reasonably, express one’s thoughts logically correctly, use software products from the site www nalog.ru to complete and submit tax returns.
PLAN:
Survey of cadets on questions
1. Legal characteristics of the transport tax
2. Legal characteristics of land tax
3. Special tax regimes in Russian tax legislation.
Solve problems.
Task number 1.
Petrov I.V. being the owner of the VAZ car (registered with the traffic police), by general power of attorney in May 2014, he transferred the right to drive the car to Zyuzin A.F.
What are the legal implications of this deal?
Task number 2.
Since 2014, Pikhta LLC has switched to a simplified taxation system. At the end of 2014, the company decided that it would be more profitable for it to return to the general taxation regime.
What actions for this and in what terms should Pikhta LLC take?
The tax authorities of the Russian Federation are called upon to exercise control over the correct calculation and timely payment of taxes and fees by taxpayers. In previous articles, analyzing the activities of the tax service, the main attention was paid to tax control measures, as well as the procedure for taxing business activities. Today we will consider the procedure for collecting taxes from individuals who are not individual entrepreneurs.
Types of taxes payable by individuals
In accordance with the norms of the current legislation of the Russian Federation, individuals who are not individual entrepreneurs are also subjects of the taxation system. Thus, the code defines four taxes that are obligatory for payment by individuals:Land tax;
- transport tax;
- tax on property of individuals;
- personal income tax.
The procedure for notifying the taxpayer of the need to pay tax
The obligation of an individual to pay the tax appears when the latter receives a notification from the inspection. The tax notice must be delivered to the taxpayer no later than 30 days before the tax payment deadline. There are three ways to notify an individual of the need to pay tax:- notify an individual at a personal meeting against receipt;
- send a notification by mail (this method of notification is still the most popular);
- notify using electronic communication systems (a rapidly developing method of notifying individuals).
