All taxes and fees of the Russian Federation are in the table. Federal, state and local taxes

Concept and types of regional taxes

The Tax Code authorizes regional legislative authorities to establish regional taxes, at the same time limiting their list in order to avoid overburdening taxpayers.

The taxation system of the Russian Federation is built in a certain way and consists of a number of levels:

• Federal;
• Regional;
• Local.

This level system made it possible to assign certain tax deductions to a specific budget (local, republican, federal).

Regional taxes are taxes, the establishment of which is provided for by the Tax Code of the Russian Federation and which are put into effect when one or another federal subject adopts the relevant law.

These taxes are subject to mandatory payment only on the territory of the relevant federal subjects.

The system of regional taxes includes taxes whose effect by tax legislation extends to the entire Russian territory, as well as those established by the laws of individual subjects of the federation. Payment of both is mandatory on the territory of the respective subject by persons recognized by law as taxpayers.

The Federal Tax Code, Article 14, provides for only three taxes that subjects of the Russian Federation have the right to introduce on their territory. Regional taxes include:

• on property collected from organizations;
• on gambling business;
• transport.

Composition of regional taxes

As noted above, regional taxes include:

• taxes that apply to the entire territory of the Russian Federation in accordance with federal laws on taxes and fees, as well as the Tax Code of the Russian Federation;
• taxes established by the legislative bodies of independent constituent entities of the Russian Federation, which are valid only on the territory of the corresponding constituent entity.

Until the modern Russian Tax Code was put into effect, for domestic system taxation was characterized by the division of regional taxes into:

• mandatory;
• optional.

The essence of such a division was the possibility of limited application in regions (regions) of taxes separately established on the territory of the country. Local government authorities were empowered to impose taxes of regional significance in those quantities that they considered necessary independently without any restrictions. Some subjects of the federation, due to the exercise of such powers by the authorities, were overloaded with taxation to the maximum.

The current Tax Code of the Russian Federation was intended to limit the tax burden and bring the taxation system throughout the country into a single state. It was he who established an exhaustive (closed) list of regional taxes that have the right to be introduced in individual regions by local laws, thereby reducing the unaffordable tax burden on taxpayers.

From now on, it is prohibited to establish additional regional taxes that are not included in the Tax Code of the Russian Federation, which has a beneficial effect primarily for business entities - legal entities.

Elements of regional taxes

Regional taxes are recognized as a set of taxes established throughout the territory of the Russian Federation by its laws and the Tax Code in particular, as well as on the scale of a single region, but taking into account the provisions of the current federal tax legislation.

Both levels of taxes include separate, narrower classifications; in particular, for regional taxes, the classification is represented by a list of taxes that can be established within a subject by its authorities:

• property tax;
• gambling tax;
• transport tax.

An analysis of existing regional taxes shows that for the most part the taxpayers are legal entities- organizations involved economic activity, and in rare cases physical.

Characteristics of regional taxes

The characteristics of regional taxes depend on a particular tax introduced in the region. In general, each of the types allowed for introduction within the region is characterized by the following:

1. For the property tax of a legal entity, it occupies the most significant layer in the regional taxation system. On average regional budget income is formed by paying this tax by 6% or more.

Taxpayers are legal entities whose balance sheet contains property that, according to tax legislation, is regarded as an object of taxation.

The objects in this case are movable and immovable property for domestic legal entities, which, according to accounting, are accounted for as fixed assets of the organization.

For foreign legal entities engaged in economic activities in Russia through representative offices, the object is recognized as movable and immovable property, which is also a fixed asset for financial statements, as well as property received under a concession agreement.

If a foreign enterprise does not carry out its activities through representative offices in the Russian Federation, then the object is real estate in Russia, which is the property of this organization, as well as property received under a concession agreement.

2. For the tax on gambling business, taxpayers are legal entities or individual entrepreneurs whose business activities are related to generating income in the field of gambling business by charging fees for conducting gambling, bet, etc.

The objects of taxation are tables, machines recognized as gaming, as well as betting or bookmaker's office cash desks.

Each unit of the specified object must first be registered with the territorial tax service.

In this case, the registration period is 2 or more days before the day of installation (opening of an office or betting shop) for each individual unit.

To register, the taxpayer must submit an application, after which a certificate of the appropriate uniform form is issued.

3. Transport tax is regional, with characteristic features.

Thus, the object of taxation:

• motor vehicles;
• motorcycles;
• scooters and others, including watercraft and aircraft that have been registered on the territory of the Russian Federation in the manner prescribed by its legislation.

Taxpayers are individuals in whose name the specified objects are registered. This category of regional taxes contains enough big list persons who have been granted a tax exemption.

Functions of regional taxes

Regional taxes - cash, paid by legal entities to the regional budget, which allows the subsequent subject of the federation, represented by its governing body, to use these contributions to perform a number of functions:

• accumulation and use of funds received by the regional budget to achieve regional goals;
• the exercise by regional authorities of their representative and administrative powers;
• self-sufficiency in the implementation of programs of social significance developed and operating within the territory of the region (region);
• development of the region's infrastructure;
• maintaining the environment and natural resources, since they are the natural basis for the existence, development and prosperity of the region.
• stimulating business activity, carrying out structural reforms that will make the region (region) more attractive in terms of investment, which will subsequently have a positive impact on the future well-being of the regional budgetary and tax sphere.

The importance of regional taxes

The importance of regional taxes in the budgets of the constituent entities of the Russian Federation is colossal. This is because modern realities entrust them with the function of a lever regulating the uninterrupted formation and replenishment of the regional budget.

The main role of regional taxes comes down to the fact that they are designed to materially provide and nourish the regions. These material resources are subject to redistribution and direction for the benefit and development of the region, solving primary problems and implementing socially significant programs that are not financed from the federal budget or are financed in a significantly smaller amount than necessary.

The regional government, thanks to such taxes, as well as benefits and sanctions that complement the taxation system within the region, has an impact on legal entities and their economic behavior, thereby maximally leveling the conditions for all participants in social reproduction.

The procedure for establishing regional taxes

The introduction of regional taxes and their termination in the territories of federal subjects is carried out on the basis of the provisions of the Tax Code of the Russian Federation and the territorial laws of the subjects of the Russian Federation governing taxation issues.

Legislative bodies of state power of a federal subject, when establishing taxes for their region (region), are guided by federal tax norms concentrated in the Tax Code of the Russian Federation. They also define:

• tax rates;
• payment procedure;
• payment terms.

The remaining elements of taxation, as well as the range of taxpayers, are provided for by the Tax Code of the Russian Federation itself.

The regional legislative power, specified by the laws, taking into account the provisions of the Tax Code of the Russian Federation, may additionally provide for tax breaks (benefits) for certain categories of taxpayers, as well as the procedure and grounds for their application.

Tax legislation Russian Federation built on the principle of unity of the state’s financial policy, manifested, in particular, in the establishment of a closed list of taxes operating throughout the country.

The types of taxes and fees that can be withheld on the territory of the state are established and amended by the Tax Code of the Russian Federation. The same regulatory act describes which taxes and fees belong to which level of the tax system.

Thus, the Tax Code of the Russian Federation establishes three levels of the tax system: federal, constituent entities of the Federation and local.

Each type of tax is assigned to one level or another based on the scope of functions and powers, the implementation of which is entrusted to the state as a whole, government bodies subjects of the Russian Federation or municipalities.

Federal taxes and fees include:

value added tax;

1. personal income tax;

   corporate income tax;

   mineral extraction tax;

   water tax;

   fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

At the same time, the difference between taxes and fees is that taxes are paid free of charge, and when paying a fee, a person receives in return a certain service, which only a state body has the right to provide.

Federal taxes are established by the laws of the Russian Federation and are subject to collection throughout its territory.

Benefits for them are fixed only by federal laws, but the bodies of representative power of the constituent entities of the Federation and local governments have the right to introduce additional benefits within the limits of the amounts credited to their budgets.

By general rule federal tax rates are determined by the Federal Assembly, but tax rates on certain types of natural resources, excise taxes, mineral raw materials and customs duties are established by the Government of the Russian Federation.

Mechanism for calculating federal taxes and fees

Each type of federal taxes and fees has its own set of taxpayers.

These can be individuals and legal entities, as well as individual entrepreneurs.

The law may also indicate categories of persons who cannot be considered as taxpayers of a particular tax and fee.

To correctly determine, the norms of the Tax Code of the Russian Federation are used.

The object of taxation of most federal taxes on organizations is in one way or another connected with the sale of goods (work, services), property and property rights.

The Tax Code of the Russian Federation also specifies transactions that are exempt from taxation.

If a person has an obligation to pay a certain tax or fee and there is an object of taxation, he needs to independently calculate the amount to be paid to the budget.

To do this, the tax base is determined, the tax rate is taken from the code and calculations are made.

If the taxpayer has the right to a tax benefit, then he indicates this too.

The tax is calculated using the formula:

tax base X tax rate.

Each type of federal tax or fee is considered according to its own rules.

All these rules are spelled out in detail in the Tax Code of the Russian Federation.

In addition, there are various clarifications from the Federal Tax Service.

Procedure for paying taxes and fees

If the tax is calculated for a certain tax period, then special deadlines are allocated for its payment.

There are no universal deadlines for paying federal taxes and fees.

Each time it is necessary to check the norms of the Tax Code of the Russian Federation.

In this case, references to calendar dates or an entire period of time, as well as indications of a specific event or action, can be used.

The taxpayer does not always determine the payment date himself. When the calculation of the tax amount lies with the tax service, the obligation to transfer money to the budget arises only after receiving a notification.

But one principle of paying taxes remains unchanged: penalties are imposed for late payments. And the taxpayer will be obliged to transfer to the budget not only the amount of tax, but also additional payments, such as fines and penalties.

If the tax inspectorate's requirements are not met, funds to repay the debt will be forcibly collected.

To do this, money is found in the debtor’s accounts, and if there is not enough money, then his property is sold.

Special tax regimes

Special tax regimes may provide for federal taxes not listed above, as well as exemptions from the obligation to pay certain federal, regional and local taxes and fees.

Unified Agricultural Tax - Unified Agricultural Tax

The Unified Agricultural Tax - Unified Agricultural Tax - is a taxation system for organizations and individual entrepreneurs who are agricultural producers. Taxpayers applying this tax regime are exempt from paying taxes on profits, property and VAT.

The object of taxation is income reduced by the amount of expenses. The tax rate is 6 percent.

Simplified taxation system - simplified tax system

The simplified taxation system - simplified taxation system - can be used by organizations and individual entrepreneurs.

The tax rate in the case of income taxation is 6%, and when choosing the object of taxation as “income minus expenses” - 15%.

Taxpayers are required to keep records of transactions for the purpose of calculating the tax base for taxes in the book of income and expenses.

Taxpayers applying this tax regime are exempt from paying taxes on profits, property and VAT.

Single tax on imputed income - UTII

This taxation system is used for certain types of activities: household services, motor transport services, retail trade, public catering, etc.

The tax base for calculating the amount of a single tax is the amount of imputed income, calculated as the product of the basic profitability calculated for the tax period and the value of the physical indicator characterizing this type of activity.

Payment of a single tax by organizations provides for their exemption from the obligation to pay corporate income tax (in relation to profits received from business activities, subject to a single tax), corporate property tax (in relation to property used for conducting business activities, subject to a single tax, for with the exception of real estate objects, the tax base for which is determined as theirs in accordance with this Code).

Organizations and individual entrepreneurs who are taxpayers of the single tax are not recognized as taxpayers of value added tax.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Federal taxes: details for an accountant

• Income tax in seasonal industries

  Payment of the amount owed; in relation to federal taxes in the part credited to the federal... deadlines for payment of the Federal Tax Service in relation to: federal taxes and fees, penalties and fines... a period not exceeding three years; federal taxes and fees, penalties and fines... in accordance with the budget legislation of the Russian Federation, federal taxes or fees are subject to credit to...

• Legislative innovations in tax administration

  Installment form. Installment plan for the payment of federal taxes in the part credited to the federal... decision on installment plan* Installment period Federal taxes and fees (fines and fines... Russia No more than three years Federal taxes and fees (fines and fines..., applying for changing the deadline for paying federal taxes, fees, insurance premiums, penalties, fines...

• When the amount of VAT to be deducted exceeds VAT on revenue: how to use your right to deduct

  The taxpayer has arrears for VAT, other federal taxes, arrears for the relevant penalties and... arrears for this tax, other federal taxes, arrears for the relevant penalties and... for this tax or other federal taxes. Order for VAT refund...

• The Armed Forces of the Russian Federation allowed to pay personal income tax ahead of schedule

  personal income tax, and on account of other federal taxes, including arrears on... this tax (or other federal taxes, since by virtue of Article 13... of the Tax Code of the Russian Federation it is also a federal tax), as well as repayment of arrears on. ..

• How to get a deferment (installment plan) for tax payments?

  RF). Deferment (installment plan) for the payment of federal taxes in the part credited to the federal... deferment (installment plan)* Deferment period (installment plan) Federal taxes and fees (fines and fines... Russia No more than three years Federal taxes and fees (penalties and fines... claiming to change the deadline for paying federal taxes, fees, insurance premiums, penalties, fines...

Currently, the types of taxes and fees as the most important component of the tax system are very diverse. Taxes can be classified according to different criteria.

All taxes in force on the territory of the Russian Federation, depending on the level of establishment, are divided into three types:

• federal:
• regional;
• local.

Federal taxes are established, repealed and amended by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation.

Regional taxesare established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the relevant constituent entities of the Russian Federation. The government of the constituent entities of the Federation has the right to introduce or abolish regional taxes on its territory and change some elements of taxation in accordance with current federal legislation.

Local taxes are regulated by legislative acts of federal authorities and laws of constituent entities of the Russian Federation. In accordance with the Tax Code of the Russian Federation, local government bodies are given the right to introduce or abolish local taxes and fees on the territory of the municipality.

Classification of taxes in the Russian Federation depending on the level of establishment

When a real estate tax comes into force on the territory of the corresponding subject of the Russian Federation, the property tax of organizations, the property tax of individuals and the land tax are terminated.

Depending on the method of collection, taxes are divided as follows:

• straight;
• indirect.

Direct taxes are established directly on the income or property of the taxpayer, the possession and use of which serves as the basis for taxation. Direct taxes include:

• personal income tax;
• corporate income tax;
• property taxes for both legal entities and individuals.

Indirect taxesoften called consumption taxes, they are directly included in the price of a product (work, service) in the form of a premium and are paid by consumers. These taxes are designed to shift the actual tax burden to the end consumer. With indirect taxation, the subject of the tax is the seller of the product (work, service), and the bearer and actual payer of this tax is the consumer. Indirect taxes include:

• value added tax;
• excise taxes;
• customs duties, etc.

Indirect taxes- the simplest for the state from the point of view of their collection, but quite complex for the taxpayer from the point of view of concealing their payment. These taxes are also attractive for the state because their revenues to the treasury are not directly tied to the financial and economic activities of the subject of taxation and the fiscal effect is achieved in conditions of falling production and even unprofitable work of organizations.

At the same time, the state, due to these features of indirect taxation, is forced to use direct taxes so that as many objects of the taxpayer’s activities as possible fall under tax influence. All this together creates sufficient stability of tax revenues and at the same time increases the dependence of the amount of taxes paid by the taxpayer on the efficiency of its activities.

Often in practice, taxes are divided depending on their use:

• general;
• special.

General taxes include most taxes levied in any tax system. Their distinctive feature is that after entering the budget they are depersonalized and spent on the purposes defined in the corresponding budget.

In contrast, special taxes have a strictly targeted purpose and are “attached” to certain types of expenses. In particular, in the Russian Federation, examples of special taxes include:

• transport tax;
• tax on the reproduction of the mineral resource base.

Depending on the established tax rates, taxes are:

• hard;
• percentage (proportional, progressive and regressive).

Depending on the financial and economic feasibility and reflection in accounting, taxes are classified as follows:

• included in the selling price of goods (works, services);
• attributable to distribution costs and production costs;
• attributable to financial results;
• paid from the net profit remaining at the disposal of the taxpayer.

Depending on the budget level, taxes can be divided as follows:

• fixed;
• regulating.

Assigned taxes go directly and entirely to a specific budget or to an extra-budgetary fund. Among them are taxes received by the federal, regional and local budgets.

Regulatory taxes are received simultaneously into budgets of different levels in the proportion determined by budget legislation.

Classification of taxes in the Russian Federation depending on the subjects of taxation

Special tax regimes in accordance with the Tax Code of the Russian Federation:

• taxation system in the form of a single tax on imputed income for certain types of activities;
• simplified taxation system;
• taxation system for agricultural producers;
• taxation system for the implementation of production sharing agreements.

The peculiarity of these taxes is that from the date of their introduction on the territory of the relevant constituent entities of the Federation, the collection of most taxes provided for by the Tax Code of the Russian Federation from taxpayers, as a rule, ceases.

Federal taxes, as well as regional and local taxes and fees are listed in the Tax Code of the Russian Federation. We will consider the classification of taxes - federal, regional and local - with an indication of the number of the norm regulating them in this article.

Federal taxes and fees

In accordance with Art. 12 of the Tax Code of the Russian Federation, federal taxes and fees are such obligatory payments, the transfer of which must be carried out everywhere on the territory of the Russian Federation. At the same time, the effect of federal tax standards is regulated only by the Tax Code of the Russian Federation, which introduces and repeals both the taxes themselves and individual provisions for a particular federal tax.

The amounts of federal taxes go to the budget of the same name of the Russian Federation.

The materials in this section will tell you about the procedure for applying the BCC for various taxes. .

Regional taxes

Regional taxes, which include transport tax, taxes on gambling and property of organizations, can be regulated both by the Tax Code of the Russian Federation and by laws issued by the authorities of the country's regions, in contrast to federal taxes. The laws of the constituent entities determine the value of rates, as well as the availability of certain benefits, clarify the terms of payments and submission of declarations.

So, for example, ch. 28 of the Tax Code of the Russian Federation, establishing transport tax rates in paragraph 1 of Art. 361 of the Tax Code of the Russian Federation, in paragraph 2 of Art. 362 of the Tax Code of the Russian Federation indicates that their value can be changed by subjects up or down by 10 times. And the Moscow City Law “On Transport Tax” dated 07/09/2008 No. 33 already sets out the final requirements for calculating the tax, in particular the rates used to calculate the transport tax.

Payment for this type of taxes goes to the budgets of the constituent entities of the Russian Federation.

IMPORTANT! Despite the fact that income tax belongs to the group of federal taxes, payments for it go to 2 budgets: federal and regional (3 and 17%, respectively).

Local taxes and fees

The effect of local taxes is regulated by the Tax Code of the Russian Federation and regulations drawn up at the level municipality. These taxes include land tax and personal property tax. And since 2015, a trade tax has been introduced into this group (law dated November 29, 2014 No. 382-FZ).

Funds used to pay taxes go to local budgets.

Taxes and special regimes

In addition to the previously discussed groups of taxes, the Tax Code of the Russian Federation identifies so-called special regimes, the use of which exempts from payment of income tax, personal income tax (for individual entrepreneurs), VAT, property tax of organizations and individuals, but introduces the obligation to pay a single tax.

The following modes are distinguished:

Read about the specifics of calculating and paying this tax in the “STS” section.

• UTII;

The materials in the “UTII” section will help you switch to UTII and organize activities in this mode.

• regime for agricultural producers;

For materials on calculation, payment and reporting in this mode, see the section “Unified Agricultural Tax”.

• production sharing agreement;
• patent system.

The nuances of the patent taxation system can be found in the “PSN” section.

List of federal, regional and local taxes in 2019-2020 (table)

Insurance premiums

Since 2017, Ch. 34, which provides for the payment of insurance contributions for pension, medical, social insurance for temporary disability and in connection with maternity (Law No. 243-FZ dated 07/03/2016). Until 2017, these contributions were paid to the budget Pension Fund and the Social Insurance Fund, respectively.

Payers of insurance premiums are listed in Art. 419 of the Tax Code of the Russian Federation, the object of taxation is specified in Art. 420, and the contribution rates are listed in Art. 425-430 Tax Code of the Russian Federation.

Find answers to questions related to the calculation, payment and reporting of insurance premiums in the “Insurance Premiums” section.

Results

There are quite a lot of federal taxes. Due to the fact that they include such large taxes as income tax and VAT, the volume of federal taxes significantly exceeds the amount of fees to regional or local budgets.

What types of taxes are there in Russia?

Taxes (and fees) in Russia are collected at the following levels:

1. Federal.
2. Regional.
3. Local.

Special tax regimes can be identified as a separate category. They relate to federal taxes (clause 7, article 12 of the Tax Code of the Russian Federation).

Taxes collected at these levels are usually credited to the budgets of the same name. But this is not always the case. For example, federal tax under the simplified tax system - a special taxation regime - is credited to the regional budget (clause 2 of article 56 of the Budget Code of the Russian Federation).

Federal, regional and local taxes, as well as taxes under special regimes, are always introduced at the level of the Tax Code. Taxes of the first type are fully regulated by federal regulations, primarily by the same Tax Code. Other acts must not contradict it.

At the level of constituent entities of the Russian Federation and municipalities, the characteristics of the key components of regional and local taxes, respectively, are established, such as:

• rates (within the limits provided for by the Tax Code of the Russian Federation), terms and procedure for transferring to the budget - in all cases;
• calculation of the tax base, the amount and procedure for applying benefits - for some taxes (their list is established in the Tax Code of the Russian Federation);
• types of activities for which such regimes are applicable, and restrictions on the transition to them - according to special tax regimes.

If the authorities of a region or municipality have not adopted regulations establishing the specified characteristics of taxes, then those defined in the Tax Code of the Russian Federation are used.

Let's consider the main types of taxes (federal, regional, local taxes and payments under special regimes) in force in 2018. More details in tabular form.

What federal taxes are there in Russia (table)?

* An economic entity operating under a special regime is required to pay VAT if it presents the counterparty with an invoice - the main document on which VAT is calculated.

Now - about regional and local taxes in tabular form.

Regional and local taxes and fees: table

**Paidable only in Moscow for now.

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