The Russian budget system is divided into 3 levels - federal, regional and municipal. The same can be said about taxes adopted in the Russian Federation. There are federal taxes that are transferred by payers and Federal Tax Service structures directly to the political center. There are regional fees that are sent to the budget of the constituent entity of the Russian Federation.
There are local taxes that are subject to credit to the municipal treasury. Payment obligations classified as regional are of increased interest to many researchers. This is caused by various reasons. For example, there is a popular debate among analysts about whether the Russian authorities should give the regions more powers in terms of implementing tax and budget policies. There are researchers who clearly support this idea, while others actively present counterarguments. What are the experts' theses regarding this issue? What are the specifics of regional taxes established by Russian legislation?
What taxes are recognized as regional?
If you follow the provisions of the Tax Code of the Russian Federation, regional taxes include those that involve calculation and payment to the budget of a constituent entity of the Russian Federation, unless otherwise established at the level of federal legislation. Fees of this type are introduced into force by the Tax Code of the Russian Federation, as well as by regional laws. Subjects of the Russian Federation have the authority to regulate relevant taxes in terms of rates, procedures, and deadlines for payment of fees, if the necessary standards are not fixed at the level of the Tax Code of the Russian Federation. Also, regional authorities have the right to determine benefits and the specifics of calculating the base for the fees in question.
The system of regional taxes is thus fixed at the federal level, but the actual amount of fees in most cases is authorized to set the constituent entities of the Russian Federation. At the same time, Russian regions have the right to dispose of the corresponding payments at their own discretion. This process is related to the functioning of the budget system. Let's study its nuances in more detail.
Taxes and the budget system
Regional and local taxes of the Russian Federation, along with federal ones, form the national budget system of Russia, which is built on common principles. This means that the procedure for collecting relevant payments is unified, and the mechanisms for distributing funds are strictly regulated. The taxes under consideration are sent to the regional budget in full. In turn, a subject of the Russian Federation may also receive a certain share of federal taxes, which is provided for by the Budget Code. A similar pattern has also been established in relation to local taxes. Other measures of budgetary support for regions of the Russian Federation - subsidies, subventions and other measures. Thus, even if the region lacks its own taxes, the federal center will be ready to help.
What regional taxes are established in the Russian Federation?
Russia has currently introduced 3 regional taxes. This is a tax on the property of organizations (only legal entities pay), on the gambling business (its subjects are legal entities), transport tax (it must be paid by legal entities, individual entrepreneurs and individuals). The list of regional fees is relatively small. Less - only local taxes. Thus, the main volume of collections in the budget system is made up of federal payments. We will try to answer the question of what this specificity is associated with later. Let us now study the specifics of each of the noted fees in more detail.
Organizational property tax
This regional tax is regulated by the provisions of Article 373 of the Tax Code of the Russian Federation. It must be paid by organizations that own property that should be subject to taxation, based on the provisions of Article 374 of the Code. Actually, this part of the Tax Code of the Russian Federation states that the tax in question should be charged on all types of property that are taken into account on the balance sheet of the enterprise as fixed assets.
The regional tax under consideration, like other fees related to this category, is established by the legislative acts of the constituent entities of the Russian Federation in terms of the tax rate, procedure, and timing of transfer of relevant payments to the budget. The base for it is determined as the value of the balance sheet property in average annual terms. It is taken into account at the residual value, which is formed on the basis of the procedure for implementing accounting established in a particular organization, which is approved in the accounting policy.
If a company owns real estate, and it is located in another subject of the Russian Federation, then the rules by which the corresponding regional tax is charged on it should be those established in a specific subject. Payers must calculate the base for the tax collection in question independently - in accordance with the provisions of the Tax Code of the Russian Federation. Thus, the average value of property, which forms the tax base, should be determined as the result of dividing the amount obtained by adding the indicators of the residual value of assets as of the 1st day of each month in the corresponding period and the 1st day following it, by the total the number of months in the period, which is increased by 1.
The average annual value of property that is subject to taxation is determined as the result of dividing the amount that is obtained by adding the residual value indicators on the 1st day of each month of the period, as well as the last of the period, by the total number of months, which is increased by one. The tax base for the payment obligation in question is reduced by the amount of capital investments in amounts reflecting the costs of construction, reconstruction or modernization of structures located on waterways within the Russian Federation, in ports, and at airports.
It can be noted that the property tax established for individuals is local, while the property tax is regional, as we defined above. Thus, the first type of fee, which involves taxation of legal entities, is intended to replenish the budgets of municipalities, the second, which is paid by individuals, is sent to the treasury of the constituent entities of the Russian Federation.
Gambling tax
The next regional tax is the one paid by gambling businesses.
The area of its functioning is the income that enterprises receive from organizing gambling. The legislator understands gambling as an activity aimed at generating income in the form of various winnings, fees for games, and bets. The activities of enterprises in this area may involve the use of gaming tables, slot machines, and the organization of accepting bookmaker bets.
It can be noted that special gambling zones have been created in the Russian Federation - in Altai, Primorye, Krasnodar Territory, and also in the Kaliningrad Region. Therefore, a significant percentage of taxpayers operating in the area under consideration work in these regions. At the same time, bookmakers are not prohibited in other regions of the Russian Federation. Which must also pay gambling tax. Let us consider in more detail the specifics of forming the tax base for the collection in question.
Thus, Article 366 of the Tax Code of the Russian Federation states that the objects of taxation in this case can be tables, machines, processing centers, and betting points. Moreover, each of the listed resources must be registered with the Federal Tax Service 2 days before installation. To do this, you must send an application to the tax service in the prescribed form. The Federal Tax Service, in turn, will issue a registration certificate to the company involved in the gambling business.
Powers of regions in regulating gambling tax
If any of the above taxable objects is planned to be excluded from circulation, then the Federal Tax Service should also be aware of this 2 days before the disposal of the corresponding resource. As we noted above, regional taxes and fees are established by the constituent entities of the Russian Federation, and the payment obligation of businesses under consideration is no exception in this sense. The regulation of relevant payments is carried out by the legislator at the appropriate level. But if in a particular subject of the Russian Federation the rates for the tax in question are not established, then the minimum rates, which are fixed in the provisions of the Tax Code of the Russian Federation, should be applied. The tax period for the collection in question is 1 month.
Transport tax
Regional taxes include those we discussed above, as well as transport taxes. What is its specificity? First of all, the fact is that its payers, in accordance with the law, are not only enterprises, but also individuals for whom certain vehicles are registered in the prescribed manner. At the same time, the legislator’s approaches to regulating the calculation of the corresponding tax by organizations and citizens differ. Thus, legal entities must determine the amounts of payments for the collection in question independently. Similar work for individuals, in turn, should be carried out by employees of the Federal Tax Service on the basis of information provided by the authorities that register vehicles.
Vehicles as an object of taxation
Objects of taxation for transport payments in accordance with the Tax Code of the Russian Federation:
- cars;
- buses;
- motorcycles;
- aircraft;
- helicopters;
- river and sea vessels, jet skis;
- snowmobiles.
In general, these are almost all types of transport that are used by modern people. At the same time, categories of cars are legally defined that cannot be subject to taxation. Among them:
- oar boats, as well as motor boats, if their engine power does not exceed 5 horsepower;
- passenger cars for people with disabilities, as well as those with a power of up to 100 hp. With. and issued to citizens through social security authorities;
- fishing vessels;
- passenger and cargo aircraft;
- sea and river vessels that are owned by companies and individual entrepreneurs for which passenger or cargo transportation is the main activity;
- tractors, combines, other agricultural machines - provided they are used for their main purpose;
- air ambulances, medical services;
- vessels that are registered in the Russian International Register, offshore platforms, drilling rigs.
How significant are regional taxes?
What is the significance of regional taxes and fees for the Russian economy? It can be noted that in the total volume of budget revenues, the corresponding payments occupy a relatively small percentage. Federal and regional taxes in this sense are very difficult to compare in the context of their significance for the country’s economy as a whole, since the former have a pronounced advantage in the total amounts transferred by payers to the state budget. At the same time, as many analysts believe, this state of affairs corresponds to the socio-political and economic realities of Russia's development.
If regional and local taxes occupy too large a share in total budget revenues, then this, on the one hand, can lead to pronounced inequality among the constituent entities of the Russian Federation in terms of economic development, and on the other hand, to too strong a decentralization of socio-political and economic processes. Some experts view this trend as positive, but believe that the economic system of the Russian Federation, its society and institutions must prepare to transfer more powers to the regions in terms of tax collection. This may take some time.
So far, regional taxes in the Russian Federation are significantly inferior in volume to federal taxes. At the same time, the political center is always ready, as we noted above, to provide support to the regions through subsidies, grants and other mechanisms provided for by law. Subjects of the Russian Federation have the right to retain a certain percentage of federal taxes - within the limits of the standards fixed in the Budget Code of the Russian Federation. Moreover, some analysts believe that the legislator also provides support to the regions at the level of legal regulation of the fees in question - in terms of granting the constituent entities of the Russian Federation the authority to set their own rates. True, within the limits of those extreme values that are fixed at the federal level. But this preference gives regions the opportunity to implement a more balanced budget policy. Management can raise rates where the collection of appropriate payments can be more effective from the point of view of generating budget revenues and lower them in areas where too high a level of tax burden is impractical.
Summary
So, we have examined the types of regional taxes that are established in the Tax Code of the Russian Federation. The corresponding obligations to the budget have very different legal grounds for collection, bases, principles of calculation, and at the same time they are formed to solve one problem - ensuring budget revenue at the level of a constituent entity of the Russian Federation. Regional authorities have the authority to determine tax rates in question, benefits, and calculation features. However, the payments themselves of the corresponding type are established at the federal level, as well as the maximum values for the rates at which regional taxes should be levied. The list of relevant fees, their names, and purpose are fixed in the provisions of the Tax Code of the Russian Federation.
What taxes are considered regional taxes? Regional taxes and fees include (Article 14 of the Tax Code of the Russian Federation):
- transport tax (Chapter 28 of the Tax Code of the Russian Federation);
- tax on gambling business (Chapter 29 of the Tax Code of the Russian Federation);
- tax on property of organizations (Chapter 30 of the Tax Code of the Russian Federation).
How are regional taxes set?
Regional taxes in the Russian Federation are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation (clause 3 of Article 12 of the Tax Code of the Russian Federation). Consequently, regional taxes are required to be paid in the territories of the relevant constituent entities of the Russian Federation.
When establishing regional taxes, the legislative bodies of the constituent entities of the Russian Federation determine some elements of taxation for regional taxes, if these elements of regional taxes are not established by the Tax Code. Thus, regional authorities can establish:
- tax rates;
- procedure and deadlines for paying taxes.
Other elements of taxation for taxes to the regional budget are determined by the Tax Code.
Benefits for regional taxes are established and canceled both by the Tax Code of the Russian Federation and by the legislative (representative) authorities of the constituent entities of the Russian Federation.
Tax Code of the Russian Federation Article 12. Types of taxes and fees in the Russian Federation. Powers of legislative (representative) bodies of state power of the constituent entities of the Russian Federation and representative bodies of municipalities to establish taxes and fees
1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local.
2. Federal taxes and fees are taxes and fees that are established by this Code and are obligatory for payment throughout the Russian Federation, unless otherwise provided by paragraph 7 of this article.
3. Regional taxes are taxes that are established by this Code and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the relevant constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article.
Regional taxes are introduced and cease to operate in the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the constituent entities of the Russian Federation on taxes.
When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation determine, in the manner and within the limits provided for by this Code, the following elements of taxation: tax rates, the procedure and deadlines for paying taxes, if these elements of taxation are not established by this Code. Other elements of taxation for regional taxes and taxpayers are determined by this Code.
(see text in the previous edition)
Legislative (representative) bodies of state power of the constituent entities of the Russian Federation, laws on taxes, in the manner and within the limits provided for by this Code, may establish the specifics of determining the tax base, tax benefits, grounds and procedure for their application.
(see text in the previous edition)
4. Local taxes and fees are taxes and fees that are established by this Code and regulatory legal acts of representative bodies of municipalities on taxes and fees and are obligatory for payment in the territories of the relevant municipalities, unless otherwise provided by this paragraph and paragraph 7 of this article.
Local taxes and fees are introduced and cease to operate on the territories of municipalities in accordance with this Code and the regulatory legal acts of the representative bodies of municipalities on taxes and fees.
Local taxes and fees are established by this Code and regulatory legal acts of representative bodies of settlements (municipal districts), city districts (intra-city districts) on taxes and fees and are obligatory for payment in the territories of the corresponding settlements (inter-settlement territories), city districts (intra-city districts), if otherwise not provided for in paragraph 7 of this article. Local taxes and fees are introduced and cease to operate in the territories of settlements (inter-settlement territories), city districts (intra-city districts) in accordance with this Code and regulatory legal acts of representative bodies of settlements (municipal districts), city districts (intra-city districts) on taxes and fees
In an urban district with intracity division, the powers of representative bodies of municipalities to establish, enact and terminate local taxes in the territories of intracity districts are exercised by representative bodies of the urban district with intracity division or representative bodies of the corresponding intracity districts in accordance with the law of the constituent entity of the Russian Federation on the division of powers between bodies local government of an urban district with intracity division and local government bodies of intracity areas.
Local taxes and fees in the federal cities of Moscow, St. Petersburg and Sevastopol are established by this Code and the laws of the specified constituent entities of the Russian Federation on taxes and fees, and are obligatory for payment in the territories of these constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article. Local taxes and fees are introduced and cease to operate in the territories of the federal cities of Moscow, St. Petersburg and Sevastopol in accordance with this Code and the laws of these constituent entities of the Russian Federation.
When establishing local taxes, the representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol) determine in the manner and within the limits provided for by this Code the following elements of taxation: tax rates, procedure and deadlines for paying taxes , if these elements of taxation are not established by this Code. Other elements of taxation for local taxes and taxpayers are determined by this Code.
Representative bodies of municipal formations (legislative (representative) bodies of state power of federal cities of Moscow, St. Petersburg and Sevastopol) in the manner and within the limits provided for by this Code may establish the specifics of determining the tax base, tax benefits, grounds and procedure for their application.
When establishing local fees, the representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol) determine the rates of fees in the manner and within the limits provided for by this Code, and may also establish benefits for the payment of fees, grounds and procedure for their application.
(see text in the previous edition)
5. Federal, regional and local taxes and fees are abolished by this Code.
6. Federal, regional or local taxes and fees not provided for by this Code cannot be established.
Taxes in the Russian Federation are divided into several types. Each of them is important for building an effective budget system. What are the specifics of regional taxes? What type of fees form them? How significant are regional taxes from the point of view of the sustainability of the Russian budget system?
Classification of taxes and fees in the Russian Federation
Russian legislation establishes federal, regional and local taxes. The first include those that are obligatory for payment throughout the territory of the Russian Federation, unless other rules are contained in regulatory legal acts. Regional taxes are paid in specific subjects of the federation. They are introduced by the Tax Code of the Russian Federation, as well as by laws in the regions.
In the process of establishing regional taxes, the legislative structures of power in the constituent entities of the Russian Federation determine the rates, as well as the procedure for collecting fees - but on the condition that they are not established at the level of the provisions of the Tax Code. Among the powers of regional authorities is the establishment of various types of benefits for taxpayers, the determination of the grounds for them and the mechanisms for their application in practice.
Local taxes are established and abolished by the Tax Code of the Russian Federation, as well as by regulations of municipalities. They are obligatory for payment in the territory of cities, districts and other types of municipalities, unless alternative scenarios are provided for by federal legislation.
Federal, regional and local taxes are introduced and canceled by the Tax Code of the Russian Federation. Any fees that are not provided for by the Code cannot be established on the territory of Russia. Russian federal legislation may provide for the introduction of special taxation regimes.
Specifics of regional taxes
What types of fees form regional taxes? In accordance with Article 14 of the Tax Code of the Russian Federation, these include: tax on the property of enterprises, on the gambling business, as well as transport fees. Thus, Russian legislation establishes very few regional taxes.
For comparison, federal taxes include: VAT, excise taxes, personal income tax, corporate income tax, mineral extraction tax, state duties, water tax, as well as fees for the use of objects related to the animal world.
Let's study the regional taxes we indicated in more detail.
Enterprise property tax
The object of taxation within the framework of this fee is any property that is taken into account on the balance sheet of the enterprise as an object of fixed assets. These can also be assets that are transferred to the company for temporary disposal or, for example, trust management. The corresponding type of property tax is a regional tax, so it is paid by enterprises registered in a specific subject of the federation.
The company must make the necessary payments to the budget corresponding to its location. As for foreign enterprises, they must pay fees and advance payments in territorial terms regarding the registration of their representative offices with tax authorities.
The deadline for payment of property taxes by enterprises is determined by legislative acts at the level of constituent entities of the Russian Federation. At the same time, enterprises must make the necessary advance payments in a timely manner, unless, of course, there are other provisions in regional legal acts.
Gambling tax
In the legislation of the Russian Federation, gambling business is usually understood as activities that are aimed at generating income from various types of gambling, as well as betting. This includes organizing the operation of casinos, slot machine halls, and accepting bets on the results of sports competitions.
In 2009, norms appeared in the legislation of the Russian Federation according to which it became possible to conduct gambling only in the territory of special gambling zones, namely in the Altai and Krasnodar territories, Primorye, and also in the Kaliningrad region. Residents of these constituent entities of the Russian Federation began to pay the corresponding regional taxes in full. The year 2014 was characterized by fairly high activity of legislators in some areas of tax policy, however, in terms of changing the structure of regional fees, the authorities did not establish significant innovations.
Gambling tax is paid by the 20th day of the month following the established tax period. The company also needs to provide declarations for this type of collection. These documents, as well as others of a similar type, must reflect indicators for the tax period.
Transport tax
Transport tax must be paid by citizens and organizations that dispose of the relevant type of property as private property. If we are talking about the payment of the tax by enterprises, then the companies must calculate the tax amounts independently. Regarding the obligations of individuals, the tax of the corresponding type is calculated by the Federal Tax Service. Enterprises must make advance payments for transport tax within the periods established by law. The deadline for paying the relevant fee is set by regional authorities. Payments must be made to the budget at the place of operation of the vehicles.
Regulatory regulation of fees in the regions
What legislative acts regulate regional taxes and fees? As we noted above, the authorities of the constituent entities of the Russian Federation may have powers related to the collection of appropriate payments.
But their activities may be limited by the criteria specified in the Tax Code. Another source of law related to tax policy in the regions is the Budget Code.
Do taxes remain in the regions?
Regional taxes, as we noted above, are represented in small quantities in Russia. However, financial structures at the level of state bodies of the constituent entities of the federation may have funds at their disposal that significantly exceed the amount of fees established by law. How is this possible?
The fact is that a number of legislative sources at the federal level - the Tax and Budget Codes - contain provisions according to which taxes to the regional budget can come not only from revenues from enterprises that have paid the property tax, from gambling businesses and from the subjects of payment transport fees. Thus, Article 284 of the Tax Code of the Russian Federation contains provisions according to which the amount of income tax, which is calculated at a rate of 18%, must be credited specifically to the budget of the subject. Other standards for such deductions are reflected in the Book Code of the Russian Federation. Let's look at them.
Standards for contributions to the regional budget
Some provisions of the Budget Code are actually duplicated by a number of formulations of the Tax Code of the Russian Federation. Thus, the Tax Code states that regional taxes include a tax on the property of enterprises, on the gambling business and a transport tax. The Budget Code states that the amounts that the Federal Tax Service collects on appropriate grounds must be 100% transferred to the regional budget - in fact, the same thing, but in different wording.
Also at the disposal of financial structures at the level of authorities in the constituent entities of the federation are amounts that are calculated on the basis of a number of federal fees. For example, 70% of the personal income tax paid by residents of the subject should remain in the regional budget. As for taxes on personal income paid by foreigners for the use of a patent - this is also a federal tax - they 100% go to the treasury of the constituent entity of the Russian Federation.
The standard of 50% is established for excise taxes on alcohol and products that contain it. Regarding the agricultural tax, 30% of the amounts paid by residents of the subject goes to the regional budget. The amount of state duty is completely at the disposal of regional financial authorities. Mineral extraction tax remains 60% in the regions.
Specifics of local taxes
Regional and local taxes, in accordance with legal norms, are differentiated. However, legal acts provide for mechanisms that presuppose some correlation of procedures reflecting the collection and crediting of relevant financial flows to budgets at various levels.
On the one hand, there are only two local taxes in the Russian Federation: land tax and property tax for individuals. On the other hand, municipal budgets can be replenished not only by collecting payments on the specified grounds from payers, but also by a large number of other grounds. A scenario is quite possible in which regional and local taxes, when formally distinguished, will actually fall into the budget of the same level. Let's consider this specificity in more detail.
Deductions of regional taxes to local budgets
To begin with, it is useful to pay attention to Article 58 of the RF Budget Code. It states that the constituent entities of the Russian Federation have the authority to implement standards for financial contributions from federal and regional fees in favor of local budgets. At the same time, the activities of the authorities of the constituent entities may concern all types of municipalities: urban, rural settlements, districts, urban districts, etc.
It is described in detail how regional taxes and fees should fall into the local budget in Chapters 8 and 9 of the Budget Code of the Russian Federation. A scenario is also possible in which financial resources generated at the level of local budgets will, on the contrary, be transferred to higher financial systems. However, it is considered by many experts as promising. Its practical implementation depends on how the system of municipal government in the Russian Federation will develop, and how ready cities and districts will be to become sources of financial flows into the systems of distribution of monetary resources at higher levels.
Unity of the budget system
Local budgets, like regional ones, also receive significant deductions within the established standards from payments of federal taxes. And this is one of the signs of the unity of the Russian state cash flow management system. A three-level model of interaction between different budgets is being built. Local payments remain entirely within the municipalities. Those taxes that are classified as federal and regional can also be largely returned to the budget of the city or district. In turn, fees that are collected in accordance with the competencies of the authorities of the constituent entities of the Russian Federation are fully transferred to the level of the regional budget. The region's financial system can be supplemented by deductions from payments of federal taxes, and in the future - also from local fees.
How significant are regional taxes?
Many constituent entities of the Russian Federation rely, first of all, on financial flows generated through federal fees, and in some cases, on subsidies. Regional taxes of the Russian Federation occupy a significant but relatively small share of budget revenues. However, taking into account the deep mutual integration of budget systems at different levels, the region may actually have significant amounts of financial resources at its disposal.
Regional taxes include only three types of fees. But the legislation of the Russian Federation enshrines the principle of the unity of the budget system. That is, at this stage of development of the Russian economy, federal and regional taxes have such dissimilar proportions to a greater extent so that the political center has the opportunity to accumulate financial flows and ensure the balanced development of budgets at all levels, including through subsidies. The economic capabilities of different constituent entities of the Russian Federation are sometimes completely incomparable. And therefore, those entities that are more solvent direct financial liquidity to the budget through federal taxes, on the basis of which subsidies and other methods of supporting economically lagging entities and municipalities can be formed.
The role of regional fees is to ensure the proper level of stability of the Russian budget system. At this stage of the economic development of the Russian Federation, it is very significant, despite the fact that the corresponding payments do not have the most noticeable share in budget revenues. But it is quite possible that the legislator will gradually modernize approaches to organizing tax policy, and then regional fees will acquire noticeably greater weight in terms of generating cash flows at the level of federal subjects. And then their role will be even more significant.
The tax legislation of the Russian Federation is built on the principle of unity of the state's financial policy, which manifests itself, in particular, in the establishment of a closed list of taxes applicable 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, state bodies of the constituent entities of the Russian Federation or municipalities.
Regional taxes– mandatory payments to the budget of the relevant constituent entities of the Russian Federation, established by the laws of the constituent entities of the Russian Federation in accordance with the Tax Code and mandatory for payment in the territory of all regions of the relevant constituent entities of the Russian Federation.
Regional taxes include:
transport tax.
State authorities of the constituent entities of the Russian Federation determine tax rates, the procedure and terms for paying taxes, as well as tax benefits, the grounds and procedure for their application. The remaining elements of taxation and taxpayers are determined by the Tax Code.
Property tax
Taxpayers of the corporate property tax are organizations that have movable and immovable property recorded on the balance sheet as fixed assets, with the exception of land plots and property owned by the right of operational management to federal executive authorities.
Transport tax
Transport tax is required to be paid by persons on whom vehicles are registered: cars, motorcycles, scooters, buses, etc., air and water transport, snowmobiles, motor sleighs.
Tax rates are established for each type of vehicle.
Gambling tax
Gambling tax is paid by persons engaged in gambling business.
Objects of taxation are: gaming tables and machines, cash desks of betting shops and bookmakers.
For each such object, the tax base and tax rate are determined separately.
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.
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