Good afternoon, dear readers! Taxes are an integral part economic system any country. They form the budgets of different levels: from federal to local, create the material basis for the existence of the state. The salaries of officials, the maintenance of the administrative apparatus, administrations at various levels, the police, the army, and other government agencies are paid through the payment of taxes, which are carried out by legal entities, individual entrepreneurs and individuals. Let's talk more about taxes today. individuals.
Phys. faces are the population of our country, that is, each of us. Taxation is not an easy category to figure it out on your own, you need to spend many hours studying the Tax Code of the Russian Federation. Therefore, today we will consider the main types of taxes that individuals pay. As simply as possible, we will explain their essence, the process of accrual and payment. We will tell you how to check the existence of obligations, as well as the amounts that must be paid to the budget. And let's start by considering who the taxpayers are and how the state keeps track of them.
An individual taxpayer is a person:
Payers can be adults and minors. Children may own property that is subject to taxation. Payment for such obligations is carried out by the parents or legal representatives of the child. In addition, individuals are required to pay taxes - residents (spend within the country 183 or more days a year) and non-residents Russian Federation.
Accounting for taxpayers is carried out using the TIN (Identification Number). It is assigned when the Federal Tax Service receives data on the appearance of an object of taxation from a particular person. For example, when purchasing a car or finding a job.
The Federal Tax Service cannot always track the fact of the occurrence of an object of taxation. In this case, citizens are obliged to independently transfer this data to the tax authorities. Concealment threatens administrative, and in extreme cases even criminal liability. If you are "suspected" of having hidden income, then the inspection staff will send a letter demanding you submit an income declaration.
Taxes paid by individuals (as well as legal entities and individual entrepreneurs) can be classified as follows:
1. By level:
In the last paragraph, there are no individual entrepreneurs, because, strictly speaking, they also refer to individuals. But due to the fact that the taxation of physical. persons registered as individual entrepreneurs has significant differences, they are usually distinguished as a separate category of payers for the convenience of perceiving information “unofficially”. Articlereveals the nuances of taxation of IP.
The Tax Code of the Russian Federation provides for the following types of taxes for individuals:
Naturally, any tax is charged and paid only when there is an object corresponding to it. Now let's take a closer look at what taxes individuals pay.
The essence of personal income tax is revealed in its name - "tax on personal income." Calculation and transfer of the amount of personal income tax from wages carried out by the employer. It is necessary to independently declare and pay it from the following types of income:
Taxes of individuals are not paid on income received:
Personal income tax is one of the main taxes that most of our fellow citizens pay. Declarations for personal income tax must be submitted before April 30 of the year following the reporting year. This means that the declaration for 2016 must be submitted by April 30, 2017. In addition to physical persons who received additional income, Form 3-NDFL is provided to the Federal Tax Service by those who want to receive tax deduction. We'll talk about it a little later.
Personal income tax must be paid before July 15 of the year following the reporting year, that is, the deadline for payment for 2016 is June 15, 2017. But first of all, let's see how accrual of personal income tax. The formula is very simple:
TAX AMOUNT = TAX RATE * TAX BASE.
The tax rate is a percentage of the amount of the tax. The tax base is the amount on which the tax is paid, that is, the amount of income. For personal income tax, there are five options for the rate:
Here it is worth clarifying: if annual interest does not exceed the refinancing rate at the beginning of the year (8.25%) + 10%, then such income is not subject to personal income tax. Accrual occurs only for the amount that exceeds 18.25% of the invested funds. We are talking about rubles. If the deposit is in dollars, then more than 9% of the money invested is charged on the entire income.
Now let's return to the question of tax deduction - expenses taken into account for taxation.
Firstly, only personal income tax payers at a rate of 13% can reduce the tax base or return part of previously paid taxes.
Secondly, there are 3 types of deductions for individual entrepreneurs (not individual entrepreneurs):
Thirdly, physical non-residents do not have the right to receive these deductions. In all details, the topic of tax deductions is disclosed in articles 218-221 of the Tax Code of the Russian Federation.
Individuals are required to pay property tax(IN), if they own real estate:
Since 2015, the process of calculating the base for IT has undergone significant changes. Now the value of the property is calculated not by inventory value, but according to the cadastral. At the end of 2016, these changes affected 28 constituent entities of the Russian Federation, and by 2020 they will cover the entire country. This was done to reduce the tax burden on the population, using a system of tax deductions depending on the type of object:
This is how much you need to subtract from the area of \u200b\u200bhousing before calculating the amount payable. Interestingly, you don't have to do it yourself. The Federal Tax Service will send a notice to each owner of real estate about the need to pay tax.
Rates range from 0.1% to 2% of the cost. It all depends on the type and size of housing, as well as on the locality, since the property tax is local. This means that the right to determine the rate belongs to local councils: for residential premises - from 0.1 to 0.3%, for commercial and expensive real estate - up to 2%, others - up to 0.5%.
Vehicle tax is payable on any vehicle that is subject to state registration. An annual letter is sent to its owner stating tax base and calculation of the payment amount. Details for payment are attached to the letter.
For the current tax period, you will need to pay in the next calendar year. So in 2016, the car owner was paid for 2015. By the way, payments must be made before December 1, otherwise the penalty will start accruing. If you want to check the correctness of the amount indicated on the receipt, then on the official website of the tax, there is a special calculator.
Among the most significant factors for calculating the amount of tax, we highlight:
If you do not agree with the amount of tax charged, then contact the FTS office at the place of registration or the contact center.
Each individual who owns a land plot, or the right to own it for life, or the right to use it indefinitely, pays a tax. The rate can vary between 0.025% and 1.5%, which is left to the discretion of local councils. You can check the information for your region on the website of the Federal Tax Service. The tax base is determined based on cadastral value land plot.
The deadlines for payment are the same as for the transport tax: until December 1 of the next year. Declarations are not submitted, and the tax is calculated by the specialists of the tax inspectorate, after which a notification is sent to the place of residence of the owner. It usually arrives a month before the deadline for payment. If this did not happen, then it is better to take the initiative on your own and find out how much and where you need to pay so that the accrual of penalties does not start.
Excise is federal indirect tax. Not many people know that individuals (not individual entrepreneurs) can also be excise payers. This is possible when importing / exporting excisable goods through customs (Article 179 of the Tax Code). These are:
In more detail, the taxes of individuals on the import / export of excisable goods are covered in Article 181 of the Tax Code of the Russian Federation.
water tax individuals (not individual entrepreneurs) pay only when water is withdrawn from an artesian well. To drill such a water well, you need to obtain a license. The abstraction of water from shallower aquifers for personal use is not subject to taxation or licensing.
The calculation of tax liabilities, as well as their payment, is the responsibility of the taxpayer. The rate for 2016 is 93 rubles per volume unit, i.e. per 1000 m³. For owners of wells that do not have meters installed, a multiplying factor of 1.1 is applied. Until 2025, a gradual increase in the tax rate is planned. The tax base is the volume of water pumped out for a certain period of time. It is necessary to submit declarations and pay tax before April 20, June 20, October 20 and January 20, for the 1st, 2nd, 3rd and 4th quarters, respectively.
You may get the impression that an artesian well is very profitable (comparing it with tap water). But do not forget that the cost of drilling, documentation, plus obtaining a license is about 1 million rubles. Depending on the region of the country, this amount can reach 2 million rubles.
This kind federal tax paid by individuals who have received permission to hunt for:
The amount of the fee is calculated using the rate in kind and the number of animals. The rate for each type is set separately. You can find the list in Article 333 of the Tax Code. The fee is paid at the same time as the permit is received. Phys. persons (not individual entrepreneurs) do not report on this type of fee.
Article 333 of the Tax Code lists marine biological species for which a fee is payable. But before you start fishing, you need to get permission. The fee calculation formula is standard:
Amount = Number of catch*rate provided for this species.
The fee is paid in stages. The first is a one-time fee (10% of the total amount). The second stage is regular contributions (( total amount- one-time fee) / number of months for which the permit is issued). The third stage is the payment of a one-time fee no later than the 20th day of the month following the month in which the permit expires. Physical reporting. individuals are not provided.
Individual taxes must be paid on time. Otherwise, penalties will start to accrue. Failure to receive notification (for transport tax or property tax) will not extenuate guilt. Full responsibility rests with the taxpayer. In order not to delay the payment, you need to periodically check whether the amount due for any tax has been accrued to you. You can do this in two ways:
A personal visit is undoubtedly better because you can ask all your questions, check the correctness of the accrual, and dispute the amount. The disadvantages of this method are quite obvious: it takes a lot of time, and sometimes it still costs nerves. The tax office is a popular place with taxpayers, and the people in the queue tend to be downright unfriendly.
The Internet, namely the personal account of the taxpayer, can save you from visiting the tax office. Strictly speaking, you still have to visit the inspection once in order to get a login with a password. But this procedure takes no more than 15 minutes. The main thing is to take your passport with you (TIN if available).
You will receive a printout with your login information. It is recommended that you change your password the first time you visit the account. Information appears within three days from the moment of the first registration. On the home page personal account there will be a pivot table. It shows the accrued amount, paid, overpayment and debt. Above, in the "Objects of taxation" tab, you can see what taxes individuals pay. The convenience of a personal account is that it can be used to file an appeal with the Federal Tax Service, as well as get an answer without a personal visit.
Payers of personal income tax from wages, faced with the need to pay taxes on their own, often experience difficulties. We bring to your attention 6 convenient ways how to pay tax.
Method 1. Bank cash desk.
It is convenient that a professional will do all the work for you. You only need to provide payment details and a passport. The payer receives payment order with a bank mark, and can be completely calm. The downside is that sometimes you have to stand in a long queue. Details are conveniently generated through your personal account.
Method 2. Payment terminal.
With it, of course, you can pay only some taxes. For example, transport. But quickly, without queues, in any convenient place. The only significant downside is the high commission. Some terminals charge simply extortionate fees for payments.
Method 3. Personal account of the taxpayer.
With the help of a personal account, you can not only find out all the necessary information, but also pay taxes. The only drawback is that payments are supported using cards opened in partner banks of the Federal Tax Service, and their number is not large (about 13). It should be noted that the tax authorities cooperate with almost all major banks.
The section of the tax code devoted to the taxation of individuals deals with the issues of tax reporting.
Income tax
Every working citizen is obliged to pay the state a percentage of his salary. This is how it is done all over the world. If we turn to the history and world practice of applying income tax, its purpose has always been to ensure that the state treasury receives more contributions from wealthy citizens and less from the poor. In Russia, today, the taxation of individuals is carried out in such a way that you cannot say that it has such a feature (13% of almost any income is the same for everyone). During the existence of the Soviet Union, despite the fact that everyone was considered equal and there were no rich people (that is, it was not officially recognized that there was such a segment of the population), a law was nevertheless passed that exempted workers from such a tax. Today we are almost back to where we left off.
And nothing can be done, the state's expenses are so high (military, social payments, debts) that the accepted tax collections are not enough. Civilized people resort to such a measure, the developed countries. This is partly why they are considered as such.
Today, the taxation of individuals in the Russian Federation is oriented more or less to the capabilities of citizens. There is a car - pay there is an apartment - property tax. You earn well - replenish the treasury. If you earn bad money, you still pay.
The ratio of wages and taxes today is set as a percentage. The higher the salary, the greater the amount of tax due to this type of tax (income). The law also provides for various possibilities to reduce this amount. Among them are tax deductions (available to some categories of citizens, single mothers, for example). Here, among the possibilities for reducing the tax, are the return (if you spent a lot on serious needs, for example, housing), the costs associated with entrepreneurship. Entrepreneurship is now actively encouraged by the state, part of the money spent will be returned, however, many documents will have to be collected.
Taxation of individuals has been in effect since the adoption of the basic laws, from which the modern tax system has developed. This happened throughout the 90s: from disparate laws, we gradually came to the tax code.
According to the tax code of the Russian Federation, almost all types of income (one-time and permanent) But there are some types of income that are an exception to the rules - these are benefits, pensions, compensations.
Taxation of property of individuals
If any vehicle (even a jet ski) is registered to you, you are required to pay transport tax. The authority that registered your transport will submit information to the tax office, and from there you will receive a receipt with the calculated tax amount.
Residential and non-residential buildings (except garden plots) that you own are also taxed. It is calculated in the tax at the rates established by law and will sooner or later come to you in the form of a payment receipt. Some categories of citizens are exempted from it (pensioners, families of dead military personnel, victims of radiation, disabled people, heroes of the USSR).
Tax reporting of individuals
Regarding the submission of documents to tax authority, individuals in certain situations are required to notify the inspectorate of the income received and pay tax on them to the state. In which cases this obligation falls on the shoulders of citizens, and in which it does not:
Upon receipt of income from the rental of property, upon receipt of income for the services rendered (provided that an appropriate agreement has been concluded);
Income from the sale of property is also subject to tax;
From any winnings;
From gratuitous income (except for gifts from family members);
Income from the sale of scrap metal.
Benefits and pensions from the state, as well as all types of compensation are not taxed.
Taxation of individuals is designed to provide the state with the necessary capital. But you should not miss the opportunity to take advantage of tax deductions, tax refunds (articles in the tax code 214, 219-221).
In modern tax system In Russia, there are 3 groups of taxes on individuals, depending on government agency, which levies a tax on individuals and uses the funds of this tax:
federal taxes;
regional taxes and
local taxes and fees.
Accordingly, the taxation of individuals is regulated by:
Tax Codes of the Russian Federation in part federal taxes and
regional tax laws in terms of regional and municipal taxes.
basis Russian legislation regulating the modern taxation of individuals and legal entities in the Russian Federation is the Tax Code of the Russian Federation. In this material, we will only talk about the taxation of individuals.
The Tax Code of the Russian Federation establishes:
types of taxes that individuals in the Russian Federation must pay;
the grounds for the emergence and procedure for the fulfillment of obligations to pay taxes and fees;
forms and methods of tax control;
responsibility for committing tax offenses;
the procedure for appealing against acts of tax authorities (tax inspection) and actions of their officials.
The Tax Code of the Russian Federation consists of two parts:
first part of the tax code dedicated to establishing general principles taxation, including taxation of individuals;
second part of the tax code has 4 sections, including 18 chapters, divided into articles regulating certain types of taxes.
During the time that has passed since the adoption of the second part of the Tax Code of the Russian Federation (the history of taxes in the Russian Federation will be discussed below), many changes have been made to it. At the same time, the articles of the second part of the Tax Code did not appear immediately, but sequentially over the course of 2001–2005.
AT modern Russia taxes are the main source of formation of the revenue part of the budget of the country and regions. A significant role in the formation of the revenue side of the budget is played by taxes from individuals.
Taxes in Russia people pay from time immemorial. Taxes (taxes, tithes) are mandatory fees collected by the strong from the weak, usually under the slogan of protecting the weak. Protection can be physical and spiritual (church tithe), which was added under Prince Vladimir the Red Sun (the baptist of Russia) to the tribute for the maintenance of the prince and his squad.
The financial system of ancient Russia began to take shape only towards the end of the 9th century after the unification of the ancient Russian state. The main source of income for the princely treasury was DAN - essentially a direct tax. Tribute was paid in furs or coins from an inhabited dwelling (from smoke).
The Tatar-Mongols greatly enriched the system of taxation in Russia with a whole set of tools that are still successfully used to ensure tax collection:
the introduction of the so-called "population census";
introduced the concept of tax inspectors;
made a distinction between federal taxes (which were sent to the capital of the Golden Horde, the city of Sarai) and local taxes, which remained at the disposal of local tax collectors;
introduced the concept of "collective responsibility", when for one delinquent they could destroy the entire village.
After the liberation from the Tatar-Mongolians, practically nothing has changed for the bulk of the population. All the same payments, the same payment procedure, only now they were not sent to the Horde, but remained with their princes.
During this period, the following taxes existed:
tax on the construction of city fortifications,
tax on the construction of buildings, including temples and palaces for noble people,
tax on the improvement of city squares and streets,
tax on the production of weapons - firearms and cold steel,
housing tax,
tax on household and yard buildings,
tax on manufactured products and products,
During the reign of Peter 1, the entire tax system of Russia was revised and changed several times:
the population was once again censused;
taxes were now required to be paid per capita - from every male soul, from infants to centenarians. And in order for the flow of taxes to go regardless of the presence of this “soul” in place, in case the “soul” itself cannot pay, the whole family in which this “soul” lived was obliged to do this by a circular obligation.
To replenish the state treasury, new methods were invented, new taxes were introduced:
up to the tax on beards and mustaches;
such taxes as the per capita tax, stamp duty, per capita tax from cab drivers, taxes from inns, stoves, ships, watermelons, nuts, and church beliefs were introduced.
At the same time, Peter I took a number of measures to ensure the uniformity of tax burdens, which were eased for the poor.
In 1921 all taxes were abolished. As such, the tax system in its classical form did not exist.
However, after the NEP period, tax collection steadily increased over the next few decades, always at the expense of people:
the tax was paid by the peasants on every chicken, cow, and every tree in the yard they had;
income taxes of workers, civil servants and collective farmers;
single agricultural tax;
childlessness tax and some others.
The tax system that existed in the USSR was once again completely broken. Over the following years, the tax system in Russia changed more often than during the reign of Peter the Great.
The beginning of the tax system of the modern Russian Federation dates back to 1991:
taxes at this time are collected mainly from organizations and entrepreneurs who are officially allowed to be born;
In 1998, the Tax Code of the Russian Federation was adopted, but for the first 2 years the Tax Code practically did not work:
there were no articles regulating taxes from individuals at all;
the only tax paid by the population - income, was levied on an accrual basis, the so-called. "progressive" rate.
But by 2004, the system of taxation of individuals in Russia had more or less developed. In this material, we will consider only the main taxes that the majority of the Russian population faces. We will not touch on various kinds of fees, excises, state duties.
taxpayers- from whom taxes are taken;
tax authorities(tax office) – who collects taxes and
tax agents Who is responsible for collecting taxes?
From point of view tax law taxpayers may be:
tax residents or
non-residents.
Russian tax residents:
Non-residents are all other individuals.
What rights do taxpayers have?
receive free information from the tax authorities on applicable taxes and fees;
receive forms tax reporting and explanations on how to fill them out;
receive from the Ministry of Finance of the Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees;
use tax incentives;
require tax secrecy.
Duties of taxpayers:
pay legally established taxes;
submit tax declarations to the tax authority at the place of registration in accordance with the established procedure, if such an obligation is provided for by the legislation on taxes and fees;
during 4 years ensure the safety of documents necessary for the calculation and payment of taxes, as well as documents confirming income received and taxes paid (withheld).
The system of taxation of individuals in the Russian Federation, which has been in force since 1992, according to the tax legislation of the Russian Federation, includes:
In addition to these taxes, individuals must pay targeted and general taxes with organizations:
Income tax is one of the main taxes in modern systems taxation in most states.
Personal income tax (PIT) is the only tax for which the tax inspectorate entrusted the calculation:
accounting department of the enterprise where taxpayers work or
directly to taxpayers
so a tax return is required here.
If the income is from only one place of work, then this declaration is submitted for the taxpayer by an accountant. And if not only in one place of work, then it is necessary to apply tax return. And pay income tax on your own as much as it turns out according to the declaration.
Personal income tax (PIT) is regulated by Chapter 23 Tax Code RF.
The following types of income are subject to personal income tax:
dividends and interest;
insurance payments;
income from the sale of real estate located in the territory of the Russian Federation, valuable papers and shares in the authorized capital of organizations;
remuneration for the performance of labor duties;
other income received by an individual from the activities carried out by him.
At the same time, income subject to income tax (personal income tax) includes:
both income received in cash and income received in kind;
for individuals who have a permanent place of residence in the Russian Federation, income from sources in the Russian Federation and abroad is taken into account,
and for individuals who do not have permanent place residence, only from sources of income in the Russian Federation.
The Tax Code provides for the taxation of income tax (PIT):
all income of an individual received both within the Russian Federation and abroad;
but when receiving income outside the Russian Federation, this income will also be taxed on income in the country that pays it;
and then the income will be subject to secondary taxation, already in the territory of the Russian Federation;
the exception is the receipt of income from the state with which the Russian Federation has concluded an international agreement on the avoidance of double taxation;
if there is an agreement, the tax payment procedure is governed by such an agreement and, as a rule, an individual pays tax at the highest rate of one of the states.
Income tax rates:
35% - winnings and prizes,
30% - non-resident income tax,
9% on dividend income from equity participation in organizations
13% against all other income.
Tax on the property of individuals - arises after the acquisition of ownership of any housing or garden plot with buildings. The basis for calculating this tax is the value of the property.
What percentage of this property value will have to be paid in the form of property tax - the local administration establishes:
the most that can be - 2% of the value of the property,
but the payment of tax is every year.
If the property recognized as an object of taxation is in the general fractional ownership several individuals, each of them is considered a taxpayer in proportion to their share in this property.
The objects of taxation for property tax tax legislation divides into two groups:
first group - residential buildings, apartments, dachas and other buildings, premises and structures;
the second group - airplanes, helicopters, motor ships, yachts, boats, and other water-air facilities (with the exception of rowing boats).
The following categories of citizens, among others, are exempted from paying property tax on individuals:
heroes of the Soviet Union and heroes of the Russian Federation;
persons awarded the Order of Glory of three degrees;
disabled people of I and II groups;
disabled since childhood;
participants in the Great Patriotic War, other military operations to defend the USSR;
persons exposed to radiation;
pensioners receiving pensions appointed in accordance with the procedure established by the pension legislation of the Russian Federation;
persons performing international duty.
The procedure for paying tax on property of individuals:
calculation of tax on property of individuals is carried out by tax authorities;
persons entitled to benefits independently represent Required documents to the tax office;
tax on buildings, premises and structures is calculated on the basis of data on their inventory value as of January 1 of each year;
for new buildings, premises and structures, the tax is paid from the beginning of the year following their erection or acquisition.
This tax is valid tax legislation The Russian Federation is assigned to the group of federal taxes with its transfer to the local budget. The Tax Code of the Russian Federation (part 1) attributed this tax to the group of local taxes, changing its name to "tax on inheritances or gifts."
Article 15 "Local taxes and fees" of the Tax Code of the Russian Federation
Since 2006, a provision of the Tax Code has been in force in Russia, according to which this species taxation:
income received from individuals by way of inheritance, with the exception of remuneration paid to heirs (legal successors) of authors of works of science, literature, art, as well as discoveries, inventions and industrial designs;
income received from individuals by way of donation, with the exception of cases of donation of real estate, vehicles, shares, shares, shares.
So the donation of apartments, cars, shares, shares of mutual funds is subject to taxation.
The exception is:
The need to pay transport tax arises after the purchase of any vehicle subject to state registration, for example, a car. A bicycle is not subject to registration and is not subject to transport tax.
Transport tax payment procedure:
the tax inspectorate calculates the transport tax, based on the information received from the traffic police and based on the engine power in Horse power ah for the year;
by mail sends to the owner of the vehicle a calculation of the transport tax and a receipt for payment;
transport tax is paid in 2 installments - in spring and autumn;
there is no declaration on it - nothing needs to be submitted to the tax office;
the obligation to pay transport tax ends in the year in which it was sold.
The procedure for calculating and paying tax on vehicle owners (transport tax) is regulated by:
28 chapter "Transport tax" of the Tax Code and
the laws of the constituent entities of the Russian Federation, which determine the specific terms of payment and the tax rate within the limits established by the Tax Code.
Taxpayers of the transport tax are recognized as persons who, in accordance with the legislation of the Russian Federation, are registered vehicles recognized as an object of taxation.
The objects of taxation for transport tax are:
cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks,
airplanes, helicopters, ships, yachts, sailboats, boats, snowmobiles, snowmobiles, motor boats, jet skis, non-self-propelled (towed ships) and other water and air vehicles.
The following are not subject to transport tax:
oar boats, as well as motor boats with an engine capacity of not more than 5 horsepower;
passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through the social protection authorities in the manner prescribed by law.
tax period the calendar year is recognized for transport tax.
tax rates for transport tax are established by the laws of the constituent entities of the Russian Federation, depending on the engine power per horsepower.
The amount of tax payable by taxpayers who are individuals is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state registration of vehicles in the territory of the Russian Federation.
Transport tax is paid:
taxpayer - an individual at the location of vehicles,
on the basis of a tax notice on the amount of tax payable,
which is handed over to the taxpayer by the tax authority no later than June 1 of the year tax period.
On January 1, 2005, Chapter 31 "Land Tax" of the Tax Code of the Russian Federation was put into effect by Taxpayers land tax are individuals who own land plots on the right:
property,
the right of permanent (unlimited) use or
for life tenure.
Individuals are not recognized as taxpayers of land tax in relation to land plots:
which they have on the right of gratuitous fixed-term use or
transferred to them under a lease agreement.
The tax period for land tax is a calendar year. Tax benefits for land tax The legislation defines a wide range of taxpayers for which benefits are established:
Heroes of the Soviet Union,
Heroes of the Russian Federation,
Heroes of Socialist Labor and full cavaliers of the Orders of Glory, etc.
Deadline for payment of land tax
Land tax is paid no later than February 1 of the year following the expired tax period. Individuals pay tax on the basis of a notification sent by the tax authority.
From the following materials, you will learn how to find out your tax debt and how to pay them in the most accessible ways.
tax is compulsory contribution payer to the budget and off-budget funds in the amounts 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 financial resources in budgetary and non-budgetary 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 economic category, but also a financial category. As a financial category, taxes express the general properties inherent in all financial relations, and their distinctive features and features, own form movements, 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 market economy What functions do they perform in 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 cash funds, 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 establishments 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 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. State more and more financial resources spends 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 assessed, the need for changes in the tax system is identified and budget policy. 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. Extension tax method in mobilizing the national income for the state, it 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.
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.
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 premiums in Pension Fund RF
u Customs payments
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 former USSR other rules of taxation are established certain categories citizens, then the rules of the international treaty 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.
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
The total taxable income received in the 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.
material gain
When an employee receives an interest-free loan or a loan under low interest total taxable income includes pecuniary benefits in the form of interest savings.
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.
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.)
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.
Interest and winnings on government securities and on securities of local governments
· Insurance payments(reimbursement) 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 onset 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
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%.
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.
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.
Produced for each child or dependent
Produced by the main source of income or by the taxpayer at the end of the year.
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.
Amounts directed from the income of citizens - developers and buyers - for the purchase or construction (completion) residential buildings, apartments, dachas and garden houses on the territory of 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 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
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 amount of tax calculated and withheld from individuals no later than the day of actual receipt at the bank Money for wages or no later than the day of transferring 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.
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.
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).
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.
The declaration of income is submitted to the tax authority at the place of business (or residence) in the Russian Federation:
about the estimated 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 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).
Recalculation fee for reporting year is made within a month from the date of receipt of the payment notice sent by the tax authority to the payer.
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 who do not have permanent residence in the Russian Federation pay general order income tax on income received from sources in the Russian Federation for the performance of labor duties at the place of the 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.
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.
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.).
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.
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 discharged from military service or called up for military training, performing 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.
The payers of this tax are the owners of cars, motorcycles, buses and other self-propelled vehicles with tires.
Tax calculated by the taxpayer independently based on the engine power as a percentage of minimum size wages 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.
Tax from vehicle owners is not paid by disabled people for specially equipped cars and motorized carriages.
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.
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.
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.
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 the full tax liability from 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:
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 personal income is the Tax Code of the Russian Federation and, in particular, Chapter 23 of Part II of the Tax Code, entered into force on 01.01.2001, and certain articles of Part I of the Code.
Income tax payers are:
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:
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 on 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 funds and compulsory insurance. 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 tax rates, but from what amount of tax deductions are allowed to use.
Along with tax deductions from total income the system of tax credits is used. If a tax deduction is used to calculate taxable income, then the tax deduction 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 impossible to revise other essential conditions 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 liability for information submitted to the tax authorities, for the correct determination of tax liabilities, timely payment of taxes and 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 are determined, general terms and Conditions granting and receiving tax pours, the terms and procedure for paying taxes and reporting. 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 appropriate 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 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:
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, motor 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:
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 the 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 in tax inspections bodies 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; authorities municipality- in order to combine the object of taxation with the payer, as well as to obtain information about land plots and their owners who have not been registered in accordance with the Federal Law of July 21, 1997 No. 122-ФЗ “On State Registration of Rights to Real Estate and Transactions with It” . 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:
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.
