The main tax paid by individuals. Individual taxes. What income of individuals is subject to personal income tax, and what is not


Tax is a compulsory contribution of the payer to the budget and extra-budgetary funds in the amount determined by law and within the established time frame. It expresses the monetary relations that the state has with legal entities and individuals in connection with the redistribution of national income and the mobilization of financial resources into budgetary and extra-budgetary funds of the state. Contributions are made by the main participants in the production of gross domestic product:

O workers who by their labor create material and non-material benefits 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 extrabudgetary funds... The economic content of taxes is expressed, therefore, by the relationship between business entities and citizens, on the one hand, and the state, on the other, regarding the formation of public finances.

But taxes are not only an economic category, but also a financial category. As a financial category, taxes express the general properties inherent in all financial relations, and their distinctive features and features, their own form of movement, that is, functions that distinguish them from the entire set of financial relations. The functions of taxes reveal their socio-economic essence, internal content. What exactly is the role of taxes from the population in market economy, what functions do they perform in the economic mechanism? There are several points of view on this problem, but I would highlight three functions of taxes:

O distributive;

O fiscal;

O control.

Moreover, the distribution 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 monetary funds are formed, that is, the material conditions for the functioning of the state.

Through the fiscal (budget) function, part of the income of citizens is withdrawn for the maintenance of the state apparatus, the defense of the country and that part of the non-production sphere that does not have its own sources of income (many cultural institutions - libraries, archives, etc.), or they are insufficient to ensure the proper level development - fundamental science, theaters, museums and many educational institutions, etc. It is this function that provides a real opportunity to redistribute part of the value of the national income in favor of the poorest social strata of society.

The importance 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 revenue from tax collection, which is associated with the expansion of its functions and certain policies. social groups in power. The state spends more and more financial resources on economic and social measures, on the administrative apparatus.

Another function of the tax from the population as an economic category is that it becomes possible to quantitatively reflect tax revenues and compare them with the needs of the state for financial resources. Thanks to the control function, the effectiveness of each tax channel and the tax "press" as a whole is assessed, and the need for changes in the tax system and budgetary policy is identified. The control function of tax and financial relations is manifested only under the conditions of the distribution function.

Initially, the distribution function of taxes was purely fiscal in nature: to fill the state treasury in order to maintain the army, administrative apparatus, and the social sphere. But since then, as the state considered it necessary to actively participate in the organization of economic life in the country, it acquired regulatory functions that were carried out through the tax mechanism. In the tax regulation of incomes of the population, stimulating and restraining (discouraging) subfunctions have appeared. But most of the taxes currently levied in the Russian Federation have only a fiscal purpose, and only a few have a regulatory function.

The regulatory function means that taxes, as an active participant in redistributive processes, have a serious impact on reproduction, stimulating or restraining its rates, increasing or weakening capital accumulation, expanding or decreasing the effective demand of the population. This function is inseparable from the fiscal one and is closely related to it. The expansion of the tax method in mobilizing national income for the state causes constant contact of taxes with the participants in the production process, which provides it with real opportunities to influence the country's economy, at all stages of reproduction.

The stimulating subfunction of taxes is implemented through a system of benefits, exemptions, preferences linked to the preferential features of the taxable object. It manifests itself in a change in the object of taxation, a decrease in the taxable base, and a decrease in the tax rate.

Division of taxes levied on individuals

In the tax system of Russia, there are 3 groups of taxes, depending on the authority that collects the tax and uses it:

1. Federal taxes.

2. Regional taxes.

3. Local taxes and fees.

I will highlight the main types of taxes on the population in Russia.

The main types of taxes paid by the population.

u State fee

u Land tax

u Property taxes of individuals

u Tax on the purchase of foreign currency

u Vehicle owner tax

u Personal income tax

u Registration fee for natural persons - entrepreneurs

u Car parking fee

u Border clearance fee

u Fee for cleaning areas of settlements

u Insurance contributions to the Pension Fund of the Russian Federation

u Customs payments

Personal income tax

General Provisions

Personal income tax is the main tax paid by individuals on almost all types of income received during the year.

The tax is paid within the terms established by legislation, on an accrual basis from the beginning of the year, offsetting the amounts previously paid.

Payroll tax is withheld by employers. Citizens who had income during the year not only from the performance of labor and duties equivalent to them at the place of their main job (service, study) are required to submit an income declaration to the tax authorities.

If international treaties of the Russian Federation or the former USSR establish other rules for taxation of certain categories of citizens, then the rules of the international treaty are applied.

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 the patent.

Payers

Citizens of the Russian Federation, foreign citizens, stateless persons:

Located in the Russian Federation not less 183 days in a calendar year - based on income from sources in the Russian Federation and abroad

Located in the Russian Federation less 183 days in a calendar year - only for income from sources in the Russian Federation

Object of taxation

Aggregate taxable income received in a calendar year, both in cash and in kind, including in the form of material benefits.

The date of receipt of income is the date of payment of income (including advance payment), or transfer of income, or the date of transfer of income in kind.

Total taxable income

Material benefit

When an employee receives an interest-free loan or a loan at a low interest rate from the organization, the total taxable income includes a material benefit in the form of savings on interest.

The advantage is the difference between the amount calculated based on 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. Benefit tax is withheld by the organization.

Sale of property

When selling property owned by a citizen who is not registered as a taxpayer, the total taxable income may be reduced by an amount not exceeding 5,000 times the size of the MMOT, when selling housing, summer cottages, garden houses, land plots, land shares (shares) , or for an amount not exceeding 1000 times the size of the MMOT - when selling other property. (At the request of the payer, this deduction can be replaced by a deduction of actually incurred and documented expenses.)

Receiving income from sources outside the Russian Federation

Upon receipt of income from sources outside the Russian Federation by citizens with a permanent residence in the Russian Federation, the amounts of taxes paid outside the Russian Federation are accepted for deduction, but no more than the amounts due under the legislation of the Russian Federation, i.e. using the Russian scale of income tax.

Income not subject to tax

Interest and winnings on government and local government securities

Insurance payments (compensations) for compulsory insurance, under contracts of voluntary long-term (for a period of at least five years) life insurance, property insurance and liability insurance in connection with the occurrence of an insured event, in compensation for harm to life, health and medical expenses

Interest and winnings on deposits in banks located on the territory of the Russian Federation, open:

q in rubles - if the interest is paid within the refinancing rate set by the Central Bank of the Russian Federation

q in foreign currency - if interest is paid within 15% per annum

State benefits, pensions, student scholarships

Income taxed at a flat rate

Interest and winnings on deposits in banks located on the territory of the Russian Federation in an amount exceeding the refinancing rate established by the Central Bank of the Russian Federation in effect during the period of the deposit's existence (15% per annum - on deposits in foreign currency), and some types of insurance payments are taxed separately from other types of income at the source of income at a rate of 15%.

The tax base

Standard deductions.

Standard deductions are made at the place of the main job, and in the absence of such, by any other source of income at the request of the taxpayer, or by the taxpayer himself at the end of the year.

Not applicable if there are 3- and 5-fold benefits and benefits within the income taxed at the minimum rate.

Pension deductions

Amounts withheld from the employee's earnings and payable to the Pension Fund of the Russian Federation (1% of the employee's income). Subtracted only by the main source of income; other sources withhold contributions to the Pension Fund, but do not deduct income tax deductions.

Deductions for children and dependents

Produced per child or dependent

Produced by the main source of income or by the taxpayer himself at the end of the year.

Deductions for charitable purposes

Amounts within the limits of 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.

Deductible by the main source of income or by the taxpayer himself at the end of the year.

Deductions for developers

Amounts allocated from the incomes of citizens - developers and buyers - for the purchase or construction (completion) of residential buildings, apartments, summer cottages and garden houses in the Russian Federation, including amounts aimed at repaying bank loans and interest on them.

Deductible amounts are subject to amounts within 5,000 of the MMOT, taken into account for a three-year period, but not more than the size of the total annual income.

Deductions are made only for one object within 3 calendar years, starting from the year of filing an application with the accounting department of the main source of income or with the tax authority.

Tax rates

Tax rates on comprehensive income earned in 1999

Amount of total taxable income received in a calendar year

Tax rate
to the federal budget

Tax rate to the budgets of the constituent entities of the Russian Federation

Total tax amount

Up to 30,000 rubles.

30 001 to
RUB 60,000

RUB 2,700 + 12%

3 600 RUB + 15% from an amount exceeding 30,000 rubles.

60 001 to
RUB 90,000

6 300 RUB + 17%

8 100 p. + 20% from an amount exceeding 60,000 rubles.

90 001 to
RUB 150,000

3%

11 400 RUB + 22%

14 100 p.+ 25% from an amount exceeding 90,000 rubles.

From 150,001 rub. and
above

24 600 RUB + 32%

29 100 RUR. + 35% from an amount exceeding 150,000 rubles.

Tax rates on comprehensive income earned in 2000

Obligations of employers and other organizations for withholding tax

Procedure for calculating and withholding tax

When paying wages and other types of remuneration to employees, tax is calculated and withheld by the enterprise on a monthly basis from the amount of cumulative taxable income on an accrual basis, offsetting 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 in the absence of the main place of work.

Taxes not withheld or withheld in full are collected by the company from individuals until the full repayment of the debt in compliance with the guarantees established by law (no more than 50% of the monthly income).

When paying a citizen of income 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 has not reported to the tax authority that he is tax registered (received an identification taxpayer number - TIN) and will pay the tax on its own. Otherwise, the paying organization reports the amount to the tax authority at the place of its location.

Enterprises transfer to the budget the amount of tax calculated and withheld from individuals no later than the day of actual receipt of funds from the bank for labor remuneration or no later than the day of transfer of 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 the 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 sums, payments for sick leave 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.

The transfer of tax for branches and other separate subdivisions that do not have bank accounts is made by the parent organization to the regional budget at the location of the branch or subdivision.

Reporting to tax authorities

Enterprises are required to submit to the tax authority:

A report on the total amounts of income and withholding tax amounts, on income paid to individuals not at the place of their main work - on a quarterly basis, 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 the reporting)

Report on income paid to individuals at the place of main work - annually, no later than April 1 of the next year

Information on payments made to individuals for the fulfillment of obligations on securities (including bills of exchange), as well as on other transactions of purchase and sale of securities

· Reports must be submitted on magnetic media or using telecommunications (does not apply to enterprises with up to 10 people, except for banks, insurance organizations and professional participants in the securities market).

Organizations that are tax agents are liable under Part One of the Tax Code for tax agents.

Responsibility of Citizens for Submission of Tax Returns and Payment of Income Tax

The tax return must be submitted by individuals who have received income from other organizations and individual entrepreneurs, except for income at the 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 payment of income and the amount of accrued and paid tax (separately for income at the main job and from other sources).

Peculiarities of taxation of foreign citizens and stateless persons

Foreign citizens and stateless persons permanently residing in the Russian Federation (more than 183 days in a calendar year)

Foreign citizens and stateless persons permanently residing in the Russian Federation (more than 183 days in a calendar year) pay income tax in Russia from their world 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 the costs of teaching children at school, meals, travel of the payer's family members on vacation and for similar purposes

· Additional payments to the employer for each day of stay on the territory of the Russian Federation.

Excluded from income:

Amounts allocated to state social insurance and pension funds

The amount of compensation for the cost of renting a dwelling and for the maintenance of a car for business purposes

· The amount of travel expenses associated with movement within the territory of the Russian Federation and beyond within the limits of the norms.

Declaration of income

The income declaration is submitted to the tax authority at the place of business (or residence) in the Russian Federation:

· About the estimated income in a calendar year - within a month from the date of arrival in the Russian Federation (if you continue to stay in the Russian Federation in the next calendar year - until April 30 of the next year)

If the activity on the territory of the Russian Federation ceases during a calendar year and leaves the Russian Federation, the declaration of income actually received during the period of stay must be submitted no later than one month before departure.

Procedure for calculating and paying tax

The tax is calculated on the basis of income declarations by the tax authority. Advance payments are made by May 15, August 15, November 15 in equal shares of the amount calculated at the rate of 75% of tax liabilities (determined by the submitted declaration).

The additional payment for recalculation for the reporting year is made within a month from the date of receipt of the payment notification sent by the tax authority to the payer.

Offset of tax amounts paid outside the Russian Federation

Taxes paid outside the Russian Federation are accepted for offset only within the limits established by the legislation of the Russian Federation, i.e. using the Russian scale of income tax.

Foreign citizens and stateless persons living in the Russian Federation for less than 183 days in a calendar year

Foreign citizens and stateless persons who do not have a permanent place of residence in the Russian Federation are generally subject to income tax on income received from sources in the Russian Federation for the performance of labor duties at the place of their main and non-main job.

On the rest of 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 taken on the basis of the principle of reciprocity.

Double Tax Treaties

The collection of income tax from foreign individuals and stateless persons may be terminated or limited in accordance with international treaties of the Russian Federation and the former USSR, when in the corresponding 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 country. In the latter case, exemption from taxation is carried out on the basis of instructions from the Ministry of Finance of the Russian Federation.

Property tax of citizens

Object of taxation

Residential buildings, apartments, summer cottages, garages, any other structures (sheds, workshops, sheds), motor boats, helicopters, airplanes and other vehicles (except cars, motorcycles, etc.).

Calculation and procedure for payment

Tax is paid once a year based on the estimates of the technical inventory bureau and relevant inspections. Building tax calculated at a rate of 0.1 percent of the inventory value, and if such an assessment was not made, then from the value determined when calculating the amount of compulsory state insurance. The payment is made in equal installments in two stages: until September 15 and until November 15.

Privileges

From tax on movable and immovable property fully released

Citizens with special services to the state, disabled persons of groups 1 and 2, as well as persons who have suffered from radiation accidents

Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded with the Order of Glory of three degrees

Invalids of the first and second groups, invalids from childhood, from among both civil and civilian employees, who served or held regular positions in military units, headquarters and institutions that are part of the army,

· Military personnel, as well as citizens dismissed from military service upon reaching the age limit, military service, state of health, 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 above categories of citizens the immovable property tax benefit is enjoyed by:

· All categories of pensioners, citizens dismissed from military service or called up for military training, performing their international duty in Afghanistan and other countries where hostilities were fought.

Parents, spouses of military personnel and civil servants who died in the line of duty,

· Workers of culture, art, folk craftsmen - the owners of buildings, premises, including housing, for the period of organizing studios in them.

From payment vehicle tax owners of motor boats with a motor of no more than 10 horsepower are exempted.

Vehicle Owner Tax

Subject of taxation

The payers of this tax are the owners of cars, motorcycles, buses and other self-propelled vehicles, shod with tires.

Calculation of tax

Tax is calculated by the taxpayer independently based on the engine power as a percentage of the minimum wage per unit of power (1 hp). Power, if it is not indicated in the vehicle passport, is calculated depending on the engine size. Tax is paid annually before passing the state technical inspection.

Privileges

The vehicle owner tax is not paid by people with disabilities for specially equipped cars and motorized carriages.

Gift tax

Object of taxation

Property transferred by inheritance or donation. In case of inheritance, tax is paid on property whose value exceeds 850 MMOT, and upon donation - if the property is more expensive than 80 MMOT. The tax is paid by the citizen who receives an inheritance or a gift.

Land tax

Object of taxation

Agricultural land, land plots provided to citizens for running personal subsidiary plots, including plots in horticultural cooperatives, land for the construction of housing, summer cottages, garage. Depending on the main purpose, the land allocated to citizens is subdivided into agricultural and non-agricultural land.

Calculation and payment of tax

Land tax is calculated based on the area of ​​the site and the approved land tax rates. Land tax for plots within rural settlements and outside of them, provided to citizens for personal subsidiary farming, truck farming, haymaking, grazing, gardening is levied on the entire area of ​​the land plot at the average tax rates for agricultural land of the administrative region. Tax rate accepted by the local government in the amount of 0.1 to 2 percent of the cost. For land occupied by housing, the payment is calculated in the amount 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 November 15.

Privileges

Land tax exempt

Citizens engaged in folk arts and crafts,

Participants of the Great Patriotic War, as well as citizens who are subject to the benefits established for participants in the Second World War.

Disabled persons of groups 1 and 2,

· Citizens exposed to radiation,

· Military personnel and citizens who were transferred to the reserve before reaching the age limit for service, health status or organizational and staff measures, if the total duration of their service is 20 years or more.

Family members of military personnel, police department, institutions of the penal system who have lost their breadwinner in the line of duty,

Heroes of the Soviet Union, Heroes of the Russian Federation, Socialist Labor, full gentlemen Orders of Glory and Labor Glory, and for "Service to the Motherland in the Armed Forces of the USSR".

· Citizens who are organizing peasant (farm) farms for the first time, for the first five years after the provision of land.

· Citizens who received disturbed lands for agricultural studies (requiring reclamation) for the first 10 years of use.

Taxes are the main source of formation of the revenue side of the RF budget. Taxes from individuals play an important role in this. Individuals in the Russian Federation are subject to several types of taxes, including road tax, property tax, a number of indirect taxes included in the price of products purchased by an individual, but the main tax that all citizens pay is income tax from individuals.

Taxpayers are individuals who have reached the age of majority, as well as minors - for certain types of income. Taxpayers are generally subdivided 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 meets this requirement, he / she becomes a tax resident of the Russian Federation.

The meaning of dividing taxpayers into residents and non-residents is that residents bear full tax liability on income, i.e. are subject to income taxation on all sources - both internal and external, and non-residents bear limited tax liability, i.e. only income from sources located in a given country is subject to tax.

All taxes paid by individuals in the Russian Federation can be classified according to financial and economic, administrative and legal and spatial and temporal characteristics.

Currently, individuals are payers of the following taxes and fees:

1) personal income tax;

2) state duty;

3) transport tax;

4) property tax;

5) land tax;

6) fees for the use of objects of the animal world;

7) water tax.

Personal income tax

Personal income tax in terms of the amount of receipts to the budgets of municipalities takes 1st place and is the main tax on the population, followed by value added tax - 26.7%.

Figure 1 - Composition and shares of taxes in the budget of the Chelyabinsk region in 2008

The main share of tax payments is provided by taxes on personal income, value added on goods sold in the Russian Federation, and a unified social tax credited to the federal budget.

The fundamental document governing 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, which came into force on 01.01.2001 and certain articles of Part I of the Code.

Payers of income tax are:

1. Individuals with permanent residence in Russia. Residents include persons who have lived in Russia for a total of at least 183 days in a calendar year.

2. Individuals who do not have a permanent place of residence in the Russian Federation, in case of income in the territory of Russia.

3. Foreign personal companies, the income of which is considered to be the income of their owners. The owner of a personal company is an individual who owns any business entity whose income in the country of registration of the personal company is not subject to corporate income tax or any other similar tax.

The age of an individual does not affect his recognition as a taxpayer.

The object of taxation for individuals is the total income received in a calendar year:

For residents - from sources in the Russian Federation and abroad;

For non-residents - from sources in the Russian Federation.

Taxes withheld from the income of individuals are transferred to the budget. The amounts of tax that are excessively withheld by the source of income are credited to them in payment of forthcoming payments or are returned to an individual at his request.

Tax is calculated and withheld from income received outside the place of the main job in the manner indicated above. At the same time, there is no exclusion from the income of individuals of the amounts of the statutory minimum wages and expenses for the maintenance of children and dependents.

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 the tax on the total annual income, documented expenses are taken into account. If these costs cannot be documented, then they are accounted for, in accordance with the Decree of the Government of the Russian Federation of May 28, 1992 No. 355 "On the procedure for determining costs 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 awards for the authors of discoveries, inventions and industrial designs. "

Individuals registered as entrepreneurs are obliged at least once a quarter to provide the tax authorities at their location with information on the amounts of income paid to individuals for the past year and on the amounts of tax withheld from them, indicating the addresses of permanent residence of these persons.

The specified information is sent to the tax authorities at the place permanent residence recipients of income, and the tax authorities take them into account when checking the declarations submitted by individuals.

When taxing income received from entrepreneurial activity and other income, the composition of expenses is taken according to the composition of costs included in the cost of production, determined by the Government of the Russian Federation. Costs include documented costs.

When taxing the income of individuals who do not have a place of main work in the reporting year, the amount of income they receive is reduced by the amount of deductions and benefits provided for by the Law on Income Tax.

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 a permanent place of residence in the Russian Federation - from sources in the Russian Federation.

Taxation takes into account the total income received both in cash and in kind. Income received in kind is recorded as part of the aggregate annual income at state regulated prices, and in their absence - at free prices as of the date of receipt of the income. Income received outside the Russian Federation by individuals permanently residing in the Russian Federation is included in income subject to taxation in the Russian Federation.

The total annual income of the taxpayer is not the same as taxable income to which the current scale of income tax rates applies. Taxable income is always less than gross annual income by the amount of deductions permitted by law. These deductions, as a rule, consist of a non-taxable minimum, professional expenses, various kinds of individual, family deductions, deductions for children, the amount of actually paid contributions 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 assess the level of taxation based not on the size of tax rates, but on the amount of tax deductions allowed to be used.

Along with tax deductions from gross income, a system of tax credits is used. If the tax deduction is applied for calculating taxable income, then the tax credit reduces the amount of taxable income already received as a result of calculations, i.e. these are the amounts by which the taxpayer can reduce his income tax liability.

Except for deductions from total income and taxable income tax deductions that are universal in nature, i.e. which apply to all categories of taxpayers, there are special tax incentives. To be eligible for these benefits, proof of any special circumstances is required.

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 not possible to revise other material conditions of income taxation. There is a categorical prohibition on the provision of individual tax benefits, i.e. benefits; that individuals can get. Benefits are provided only to categories of persons, i.e. to all persons, without exception, who can confirm the existence of special circumstances specified in the law.

The calculation of tax liabilities for income tax is carried out by the taxpayers themselves. The taxpayer bears administrative and criminal responsibility for the information submitted to the tax authorities, for the correctness of the determination of tax liabilities, the timeliness of the payment of taxes and the submission of information to the tax authorities. Along with the payment of tax on the declaration, in all countries there are tax withholding systems at the source of payment of income.

Personal income taxes are classified as national taxes. At the same time, the regulation on the collection of taxes on income of individuals, 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 the provided universal and special deductions and offsets, the general conditions for the provision and receipt of tax pours, the timing and procedure for paying taxes and reporting. At the regional and local levels, usually only the rates of additional taxes or surcharges to national income taxes can be changed.

The tax period for personal income tax 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 the actually incurred and documented losses of previous 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 for the current year, taking into account deferred expenses.

The main differences in calculating personal income tax liabilities are as follows:

The calculation of gross annual income, adjusted gross income and taxable income is specific; there are important and sometimes fundamental differences in the rules for determining the sources of income;

The composition of income included in the total annual income differs in its specificity. For the taxpayer, the specifics of determining the moment of receipt of income can also acquire great importance;

There are differences in the definition of the category "object of taxation", i.e. the object can be the income of each family member separately, or the cumulative taxation of the income of the whole family as a whole can be applied. Certain types of income can be independent objects of taxation;

The most diverse are the composition and nature of tax credits, deductions and benefits used in calculating the amount of taxable income, determining the amount of tax salary or the final obligations of a taxpayer;

Significant differences are noted both in the systems for constructing the scale of taxation of income taxes, and in the level of minimum, standard and maximum rates;

The rules governing the taxation of foreign citizens operating in the country, as well as the taxation system for citizens who work abroad for a long time and receive income from foreign sources, are characterized by a significant variety. The rules governing the use of a foreign tax credit for making investment decisions by an individual may be as important as the general level of taxation.

The scheme for determining tax liabilities for personal income tax is as follows. The total annual income, consisting of gross proceeds from the sale of goods and services, receipts of rent payments, income from the sale of movable and immovable property and other income, is reduced by the amount of permitted deductions, consisting of salary payments to employees, expenses for the maintenance of movable and immovable property, rent payments, taxes paid to the budgets of local governments and regions, property taxes, interest for a loan attracted for business purposes, contributions to social insurance funds in social security of non-profit organizations, as well as for the amount of other expenses and payments permitted by tax legislation deductible in certain amounts. In addition, the total annual income is reduced by the amount of special deductions and losses from previous years when determining the tax liabilities of the current period.

The above deductions can be allowed only with documentary evidence and justification of the need for their implementation. The maximum amount of deductions is established by law either as a percentage of gross income, or in a fixed amount. When calculating taxable income, it is possible to deduct the amount of severance pay upon dismissal, payments to the social security system, sickness payments, payments to certain categories of persons.

All deductions from adjusted gross income result in taxable income, to which the current scale of income tax rates applies.

The given general scheme for calculating income tax liabilities has significant specificity in each individual country, where special tax benefits can be provided both in the form of deductions and in the form of tax credits, i.e. offsetting any payments made. Exemption from taxation of any type of income is directly stipulated in tax legislation or takes the form of a permitted tax deduction or discount.

Often, the exclusion of a particular type of income from the gross annual income for taxation purposes on income tax may be associated with the presence of additional taxation, which is not included in the income tax system and is regulated on the basis of other legislative acts. For tax purposes, income tax usually includes all the main income of employed people, as well as additional payments, additional payments, bonuses, payments in excess of the basic salary that are not compensatory in nature.

In recent decades, the world has been characterized by a tendency to expand the tax base for income taxation. Along with cash payments, the gross annual income includes payments in material form, as well as in the form of privileges. So, the total annual income of company employees includes the company's expenses for providing these employees with vehicles, special loans at preferential rates, housing on preferential terms, for receiving goods and services at a discount, free meals, education costs at the expense of the company, for paying for medical services. and a number of others. In these cases, in order to determine the tax base, the payer is obliged to add the difference between the usual price of goods purchased or services received and the amount actually paid for them to the amount of cash and material payments that make up its income.

The income of company executives, which comes in the form of indirect payments, compensations, benefits and privileges, has tended to increase in recent years. To prevent tax evasion, legislators are expanding the tax base for individuals and significantly expanding the scope of mandatory reporting on personal income tax and corporation tax. Failure to include any of these amounts in the declaration may serve as a basis for both administrative sanctions and criminal prosecution. The underestimation of the received indirect payments, benefits and privileges usually qualifies as a deliberate concealment of income from taxation.

Total annual income includes income from business activities. Certain types of business activities are subject to a separate trade tax. In this case, production costs are deducted from the total annual income of entrepreneurs, as well as a number of other costs.

Passive income, such as dividends, interest on bonds and bank balances, interest on government, municipal and other securities, can both be included in the total head of the taxpayer's income for tax purposes with income tax, or be excluded from the taxable amount. Passive income is usually taxed at preferential rates either on the basis of special articles of laws governing personal income taxation or on the basis of certain special laws.

Income from the ownership of real estate is included in the tax base for personal income taxes, however, income from the sale of real estate can be taxed both under income taxation and on the basis of existing independent taxes on capital gains.

In addition, in the vast majority of countries, compulsory insurance contributions are deducted from the total annual income of the taxpayer. The taxpayer is obliged to show the amount of total annual income without deducting contributions for compulsory insurance, while he gets the opportunity to offset these amounts in the final calculation of tax liabilities.

The total annual income of the taxpayer includes the received alimony, various lump sum payments and benefits, including pensions, as well as payments and unemployment benefits.

As a rule, donations from individuals, prizes and awards, various kinds of compensation for damage caused to health, scholarships are not included in the total income for tax purposes.

Individual property tax

The tax on property of individuals on the territory of the Federation was introduced by the Law of the Russian Federation dated 19.12.1991 No. 2003-1 "On taxes on property of individuals".

The property tax of individuals is a local tax and is fully credited to the revenues of local budgets.

Individuals who are the owners of residential houses, apartments, summer cottages, garages and other buildings, premises and structures are taxpayers of the property tax of individuals.

Personal property tax is calculated based on the tax base and the corresponding tax rate.

The following categories of citizens are exempt from paying property tax for individuals:

· Heroes of the Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

· Invalids of I and II groups, invalids since childhood;

· Participants of the Civil and Great Patriotic Wars, other military operations to defend the USSR from among the servicemen who served in military units, headquarters and institutions that were part of the active army, and former partisans;

Persons of the civilian personnel of the Soviet Army, the Navy, internal affairs and state security agencies who held regular positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were in the cities during this period participation in the defense of which is credited to these persons in the length of service for the appointment of a pension on preferential terms established for servicemen of units of the active army;

· Persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 1244-1 "On social protection of citizens exposed to radiation as a result of the Chernobyl disaster", in accordance with the Federal Law of November 26, 1998 No. 175-FZ "On social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa river";

· Military personnel, as well as citizens dismissed from military service upon reaching the age limit for military service, state of health or in connection with organizational and staff activities, having a total duration of military service of 20 years or more;

· Persons who were directly involved in the composition of special risk units in testing nuclear and thermonuclear weapons, eliminating accidents at nuclear installations at weapons and military facilities;

· Family members of servicemen who have lost their breadwinner. The benefit to family members of servicemen who have lost their breadwinner is granted on the basis of a pension certificate, which bears the stamp "widow of a deceased soldier" or there is a corresponding entry certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. In the event that these family members are not retired, the privilege is provided to them on the basis of a certificate of the death of a serviceman.

The tax on buildings, premises and structures is not paid:

· Pensioners receiving pensions assigned in the manner prescribed by the pension legislation of the Russian Federation;

· Citizens dismissed from military service or called up for military training, performing their international duty in Afghanistan and other countries in which hostilities were fought. The privilege is granted on the basis of a certificate of the right to privileges and a certificate issued by the district military commissariat, military unit, military educational institution, enterprise, institution or organization of the USSR Ministry of Internal Affairs or the relevant bodies of the Russian Federation;

· Parents and spouses of military personnel and civil servants who died in the line of duty. The privilege is granted to them on the basis of a certificate of the death of a serviceman or a civil servant issued by the relevant state authorities. The spouses of civil servants who died in the line of duty are granted the privilege only if they have not remarried;

From specially equipped structures, buildings, premises belonging to cultural figures, art and folk craftsmen on the right of ownership and used exclusively as creative workshops, ateliers, studios, as well as from living space used to organize non-state museums and galleries open for visiting, libraries and other cultural organizations - for the period of their use;

· From residential buildings with a living area of ​​up to 50 square meters and utility buildings and structures with a total area of ​​up to 50 square meters located on plots in gardening and dacha non-profit associations of citizens.

Local governments have the right to establish tax benefits and the grounds for their use by taxpayers.

Transport tax

The two types of tax listed above are the main ones, however, in addition to them, individuals pay transport, land taxes, as well as various fees and duties.

Transport tax.

The transport tax is a regional tax and is introduced on the territory of a particular constituent entity of the Russian Federation by the corresponding law of the constituent entity of the Russian Federation. At the same time, the legislative bodies of the constituent entity 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 timing of its payment, the reporting form for this tax.

Transport tax payers are legal entities and individuals on which, in accordance with the legislation of the Russian Federation, vehicles subject to transport tax are registered.

The number of vehicles that are subject to transport tax include cars, motorcycles, motor scooters, buses and other self-propelled vehicles and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, snowmobiles, motor boats, jet skis, non-self-propelled and other water and air vehicles registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.

The following vehicles are not subject to transport tax:

1) rowboats, as well as motor boats with an engine of no more than 5 horsepower;

2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower, obtained through the social protection authorities in the manner prescribed by law;

3) fishing sea and river vessels;

4) passenger and cargo sea, river and aircraft owned by organizations whose main activity is the implementation of passenger and cargo transportation;

5) tractors, self-propelled harvesters of all brands, special vehicles registered with agricultural producers and used in agricultural work for the production of agricultural products;

6) vehicles belonging to the federal executive authorities on the basis of the right of economic management or operational management, where military and service equivalent to it is provided by law;

7) vehicles that are on the wanted list, provided that the fact of their theft is confirmed by a document issued by the authorized body;

8) air ambulance and medical service airplanes and helicopters.

Land tax.

Federal Law of November 29, 2004, No. 141-FZ, the Tax Code of the Russian Federation was supplemented by Chapter 31 "Land Tax", and from January 1, 2006, the Law of the Russian Federation of October 11, 1991, No. 1738-1 "On Payment for Land ".

The land tax is a local tax, and in accordance with Article 387 of Chapter 31 of the Tax Code of the Russian Federation, it is established by regulatory legal acts of the representative bodies of municipalities.

Payers of land tax are individuals who own land plots on the basis of the right of ownership, the right of permanent use or the right of inherited tenure for life.

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 submitted to the tax inspectorates by the bodies that maintain the state land cadastre - on the cadastral value of land plots; the bodies that register the rights to real estate and transactions with it - about the persons on whom the land plots are registered; municipal bodies - in order to combine the object of taxation with the payer, as well as to obtain information about land plots and their owners that have not been registered in accordance with the Federal Law of 21.07.1997 No. 122-FZ "On state registration of rights to real estate and transactions with him". All these bodies submit information according to the forms approved by the Ministry of Finance of the Russian Federation.

The tax base in respect of land plots 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 the categories of beneficiaries whose tax base is reduced by 10 thousand rubles. These include:

Heroes of the Soviet Union and the Russian Federation, full holders of the Order of Glory;

Persons with disabilities who have III degree of restriction of the ability to work, as well as persons with groups 1 and 2 of disability, established before January 1, 2004 without a conclusion on the degree of restriction of the ability to work;

Disabled since childhood;

Veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;

Individuals entitled to social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant" and persons equated to them.

The reduction of the tax base by a tax-free amount is carried out 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 benefit from land tax payments.

It should be noted that the right to benefits is declarative in nature. Therefore, the payer, if he has grounds for using the privilege, must submit a corresponding application to the tax authority. However, beneficiaries often do not consider it necessary to declare their right to a benefit, which results in the sending of a notice of payment of land tax to such a person.

Tax obligations have long become an integral part of modern man. Information on how individuals are taxed, types of taxes are contained in the Tax Code of the Russian Federation. Today, however, we will try to cover more succinctly the main taxes paid by the citizens of Russia.

Types of taxes and fees from individuals

Important! It should be borne in mind that:

  • Each case is unique and individual.
  • Careful study of the issue does not always guarantee a positive outcome of the case. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

Russian legislation defines the following types of taxes and fees from individuals:

  • transport obligation of individuals;
  • personal income tax;
  • property tax;
  • land tax;
  • state duty - a fee, the amount of which varies depending on the characteristics of the provided public services.

Let's consider the types of taxes paid by individuals in more detail.

Income taxes

9% on dividends received by residents of the Russian Federation

13% - Generally applicable rate

35% - regarding deposit interest, winnings in gambling activities

30% on the profit of foreigners who are not residents of Russia

15% on dividends received by foreigners

Persons whose income (earnings) are subject to thirteen percent tax have the right to use, which allow the return of the paid income.


  • professional;
  • standard;
  • property;
  • social.

The procedure for the implementation of the above-mentioned rule, especially the application is governed by the current legislation.

Transport tax

The transport tax is included in the types of taxes levied on individuals annually.

  • cars;
  • by buses;
  • scooters;
  • motorcycles;
  • snowmobiles;
  • by water, air transport;
  • other self-propelled mechanism that has passed state registration.

The tax rate is calculated in rubles, depending on the amount of horsepower of the motor. Municipal bodies of federal subjects have the right to establish a tax on their own, but not more than ten times the amount determined.

Property tax

Property tax is a popular type of tax levied on individuals. It is paid by all Russians, foreigners who own real estate. The final amount of tax, categories of persons who are exempted from paying it, is determined by the local government agencies of each federal subject.

  • 0.1% to private residential buildings, unfinished houses, garages, parking spaces, outbuildings;
  • 2% to objects with a cadastral value of more than three hundred million rubles;
  • 0.5% relative to other buildings.

In the absence of property prices in the cadastral register for calculating the tax liability, inventory estimates are used, which are multiplied by deflator coefficients. In more detail, the procedure for determining the types, tax payments of individuals is regulated by Chapter 36 of the Tax Code of the Russian Federation.
When taxpayers own a part of an object (share in a dwelling), the tax is charged in proportion to their share. The property obligation for the heir is calculated from the moment of registration of his right to property, and not from the receipt of a paper confirming the right to receive the inheritance.

Land tax from individuals

  • own land plot;
  • use the land on the basis of the right of life tenure;
  • issued the right of permanent use to the plots.

For individuals, land tax liabilities are set at 0.3%. However, the legislation provides for the establishment of other rates with reference to the categories of land allotments, their area.

The obligation for the previous year is paid before the beginning of December of the current year. Individuals pay taxes in the Russian Federation, types of fees related to land, according to tax notifications.

What income of individuals is subject to personal income tax, and what is not?

Types of income that are subject to personal income tax

  • from the sale of property that has been owned for less than 3 years;
  • from renting out property;
  • income received outside the Russian Federation;
  • income from winnings;
  • other income.

Types of income that are NOT subject to personal income tax

  • income from the sale of property that has been owned for more than three years;
  • inherited income;
  • income received under a donation agreement from a family member and (or) close relative in accordance with the Family Code of the Russian Federation (from a spouse, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, full-blooded and incomplete (having a common father or mother) siblings);
  • other income.

In the section of the tax code devoted to the taxation of individuals, issues of tax reporting are considered.

Income tax

Every working citizen is obliged to pay the state a percentage of his salary. So it is accepted all over the world. If we turn to the history and world practice of the application of income tax, its purpose has always been 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 passed that exempted workers from such a tax. Today we are almost back to where we left.

And nothing can be done about it, the state's expenses are so high (military, social payments, debts) that the adopted tax collections are not enough. Civilized, developed countries also resort to this measure. This is partly why they are considered as such.

Today, the taxation of individuals in the Russian Federation is more or less focused on the possibilities of citizens. If you have a car - pay for an apartment - property tax. Earn good money - replenish the treasury. If you make poor money, you pay anyway.

The ratio of wages and taxes is now set as a percentage. The higher the salary, the greater the tax amount for this type of tax (income). The law also provides for various possibilities to reduce this amount. These include tax deductions (available to some categories of citizens, single mothers, for example). Here, among the possibilities for reducing the tax, there are also refunds (if a large amount was spent on serious needs, for example, housing), costs associated with entrepreneurship. Entrepreneurship is now actively encouraged by the state, part of what was spent will return, however, you will have to collect a lot of documents.

Taxation of individuals has been in effect since the adoption of the basic laws, from which the modern tax system was formed. This happened throughout the 90s: from scattered 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 - benefits, pensions, compensation.

Taxation of property of individuals

    If you are registered with any vehicle (even a jet ski), 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 amount of tax.

    Residential and non-residential buildings (other than garden plots) that you own are also taxed. It is calculated in the tax office at the rates established by law and will come to you in the form of a payment receipt sooner or later. Some categories of citizens are exempted from it (pensioners, families of dead servicemen, victims of radiation, disabled people, heroes of the USSR).

Individual tax reporting

As for the submission of documents to the tax authority, individuals in certain situations are obliged to notify the inspectorate of the income received and pay the state tax on them. In which cases this obligation falls on the shoulders of citizens, and in which not:

Upon receipt of income from the lease of property, upon receipt of income for services rendered (provided that an appropriate agreement has been concluded);

Tax is also paid on income from the sale of property;

Any winnings;

From gratuitous income (except for gifts from family members);

Income from the delivery 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).

There are various types of taxes that are paid by individuals, companies, and individual entrepreneurs. What do you need to pay, their terms, payment features? In our article we will analyze the features and consider all the nuances of all types of taxes.

Essence and functions of taxes

In short, taxes are the income of the state, which are collected on a regular basis - these are gratuitous and non-refundable payments that are collected from legal entities and individuals to meet the financial needs of the country.

Their main functions include:

  • Fiscal, that is, providing the state with financial resources to carry out activities.
  • Regulatory, when taxes restrain or stimulate any economic activity.

The following types of fees and taxes are established in the Russian Federation:

  • Indirect and direct.
  • Regional, local, federal and municipal significance.
  • For individuals only.
  • For legal entities only.
  • In relation to goods, services, income, profits, etc.

The main purpose of general tax payments is to replenish the budget depending on the type of expenses. If we are talking about special taxes, then they are levied to ensure a certain area, for example, to replenish the road fund, pay transport tax, etc.

What taxes are levied on individuals?

Let's take a closer look at the types of taxes that are paid only by individuals.

Personal income tax

Everything charged from individuals goes to the federal budget. Such a fee can be safely called the main one, since it must be deducted from any type of income received. So, for example, an employee of a company receives a salary already minus personal income tax - the obligation to pay tax falls on employers. If a private person performed other labor relations during the reporting year, he must apply to the tax office himself, draw up a declaration and pay tax.

Personal income tax payers: citizens of the Russian Federation, foreign persons and stateless persons. If for 183 or more days a person has lived in the territory of the Russian Federation, he must pay a fee from any sources of his income, if less - then only from the income that was received on the territory of Russia.

The object of taxation is the amount of income received by a person during the year, expressed not only in cash, but also in kind.

Advance payments for personal income tax are made no later than 15 numbers in May, August and November - no more than 75% of the total amount of income. The surcharge for the past calendar year must be paid no later than 30 days from the date of receipt of the notification from the tax service.

Property tax

It is classified as a local tax. The objects of taxation are:

  • Apartment, house or other housing.
  • The buildings.
  • Vehicles other than cars, motorcycles (for example, motor boats, airplanes).

Tax payment is carried out once a year in accordance with the data of the bureau, which conducts a technical inventory. The fee is charged according to the following formula: inventory value * 0.1%. If the property was not assessed, then for calculations you need to use the amount of state insurance. Paid until September 15 and November in equal shares.

Transport tax

Its payers are the owners of transport (not only cars and motorcycles, but also any transport "shod" in tires). The tax is paid every year before going through MOT, for the calculation you need to know the power of the car in relation to the unit of power.

Gift taxes

If you have been gifted property or inherited it, you must pay the gift tax. True, only if the value of the inherited object was more than 850 minimum wages, and more than 80 minimum wages with donated property. The obligation to pay the fee and the responsibility for non-payment rests with the individual.

Land tax

The objects of taxation include agricultural land or a plot that a private person received for setting up a subsidiary farm, housing construction. The amount is influenced by the rate and area of ​​the plot:

  • 0.1 - 2% for agricultural land.
  • 3% for land where housing will be built (minimum - 60 rubles per square meter).

You can deposit the entire amount in one payment or divide it in half by paying on September 15 and November.

What taxes does an individual entrepreneur pay?

Individual entrepreneurs can pay several types of taxes, which include STS, OSNO, UTII and ESKhN. The most popular and the simplified tax system, because with their help it is much easier to maintain accounting records. But other systems have advantages as well. To choose, it is worthwhile to study in more detail the features of taxation, payment terms, reporting forms, etc.

STS

To work under the simplified tax system, the individual entrepreneur must comply with the restrictions on the number of employees. In addition, there are requirements for the residual value of fixed assets and the amount of income. Either income (tax rate is 6%), the difference between expenses and income (rate is 15%) can be used as objects. If you meet the specified requirements, then you can switch to the simplified tax system from January 1 of the next year. You need to submit an application within a month.

UTII

In this case, the calculation is based not on the real income of the individual entrepreneur, but on the estimated one. The Tax Code of the Russian Federation has a complete list of types of activities when an entrepreneur can work on UTII. If a businessman is engaged in several types of business, then he needs to keep separate records for obligations and property.

OSNO

If an individual entrepreneur has a large turnover, then he should work according to OSNO. Most of the entrepreneurs who work under this system must additionally pay VAT and insurance premiums.

PSN

In the event that individual entrepreneurs are engaged in those activities that fall under the patent taxation system, they can either switch to it or use it in parallel. The tax rate is 6% of income.

In addition, the individual entrepreneur must pay insurance premiums. If the income for the year is less than 300 thousand rubles, then the following form of calculation is applied:

PFR = minimum wage * KM * ST, where:

  • The minimum wage is the minimum wage.
  • ST - the size of insurance rates.
  • KM - calendar months during which activities were carried out.

Payment to FFOMS is calculated using the following formula:

FFOMS = minimum wage * KM * ST (rate is 5.1%).

The amount of the total contribution (OFV) is calculated according to the formula: PFR + FFOMS with income less than 300 thousand rubles. If the amount of income exceeds this indicator, then in addition to the OFV, the payer needs to pay a contribution to the Pension Fund of the Russian Federation in the amount of 1% of the amount that exceeded the income of 300 thousand rubles.

Types of taxes for LLC

The main tax regimes for limited liability companies are CVND, ESKhN, OSNO and STS. In general, the general system assumes the following payment for the LLC:

  • 20% on profit.
  • Company property tax.
  • Payment of taxes and fees on wages.

But in some cases LLCs can migrate to other systems. Let's take a closer look at them.

UTII

This type of collection has some advantages, since it allows the organization to be exempted from some additional fees. True, when calculating, you need to take into account the estimated, and not real income, which is set for a specific type of activity. The fee must be paid at the end of the quarter, while the obligation to pay all payroll fees is not removed from the company.

STS

This tax "regime" applies to small businesses. This type of fees has a number of important advantages:

  • There is no need to pay income tax.
  • Property taxes.
  • Reduced reporting.
  • There is an opportunity to take advantage of the benefits.

To switch to this mode, you need to submit an application by December 31st.

ESHN

To switch to this mode, you need to apply from October 20 to December 20. The main thing is that the income of a company that is engaged in agricultural activities using its own forces should be at least 70%. For the formula used:

Unified agricultural tax = (difference between income and expenditure) * 6%. Advance payments are paid by July 25, and the final settlement by the end of March of the next year for the reporting year.

Other fees from LLC

In addition to the above taxes, others must be paid. This includes environmental fees and a license.

First of all, they include funds for the use of water resources, land. Any organization using water must pay the fees. Funds are deposited once a quarter, but the tax rate depends on the location of the water resource, the economic region of the Russian Federation.

If we are talking about, then the object is a land plot, which belongs to an integral part of the municipality. The tax base is the cadastral price of the plot, payment is made once a year. Tax rates vary from 0.3 to 1.5%.

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