Local taxes apply in the constituent entity of the Russian Federation. Local taxes and fees. Federal taxes and fees

The legislation of the Russian Federation provides for federal, regional and local taxes. They must be credited to the appropriate budget. Significant role for financial system The state as a whole, as well as specific regions and municipalities, play a role in local taxes. Who installs them? What are the features of their calculation and payment to the budget?

Who imposes local taxes?

Local taxes and fees in the Russian Federation are established by the relevant Code, as well as regulations municipalities - administrative-territorial units of self-government. They are obligatory for payment to the budget by subjects of commercial and other legal relations, unless otherwise regulated by law. Local taxes and fees are introduced, as well as terminated, thus at the federal level, but their necessary detail may well be carried out municipal authorities authorities. What exactly can be specified by local structures? In accordance with the provisions of the Tax Code of the Russian Federation, municipalities have the right to regulate:

The amount of bets;

Procedure for payment of fees;

Deadlines for transferring taxes to the treasury.

However, such detail is applicable only if the provisions related to these points are not enshrined in the Code. Regional and local taxes and fees not provided for by the relevant federal legal act cannot be established. At the same time, the Code may define special modes taxation, as well as the procedure for their collection.

in cities of federal subordination

Some specificity in relation to the corresponding budgetary obligations is typical for Moscow, St. Petersburg and Sevastopol. The fact is that these cities are under federal subordination. Thus, while local taxes and fees are introduced throughout the rest of Russia by municipalities, in Moscow, St. Petersburg and Sevastopol the corresponding payments are established in acts that have regional status.

What taxes are local?

The legislation of the Russian Federation defines the following types of payments in question:

Land tax;

Property tax levied on individuals.

Let's take a closer look at the specifics of both taxes.

Land tax

Land tax is regulated by Chapter 31 of the Tax Code of the Russian Federation. Let us study the most noteworthy provisions of this source of law that are relevant to the collection in question.

Land tax is paid only by those subjects of legal relations that operate in the territory of a particular municipality. Taxpayers in this case may be:

Individual;

Organizations.

The criterion that determines the occurrence of an obligation to pay the corresponding fee to the budget by the specified entities is the presence of land in ownership or in perpetual use. As for plots that belong, for example, to mutual funds, the taxpayer is recognized Management Company. The fee is paid from the assets owned by the fund.

Organizations, individuals and individual entrepreneurs that use plots of land under the right of free use on a fixed-term basis or as a lease should not pay land tax. The following cannot be recognized as objects of taxation:

Sites that have been legally withdrawn from circulation;

Territories where particularly valuable cultural heritage sites are located, including those included in the relevant international list;

Areas where historical and cultural reserves are located, as well as objects of archaeological heritage;

Territories included in the forest fund;

Areas on the territory of which state-owned water bodies are located as part of the corresponding fund.

Tax base for land tax

The base for the type of fee under consideration is determined as the cadastral value of the site at the beginning of the year, which is the tax period. If the territory is registered with Rosreestr during the year, then the corresponding base is calculated based on cadastral value object at the time of registration with the specified department.

It is worth noting that organizations must determine the amount tax base on one's own. The source for obtaining the relevant indicators should be the information included in state cadastre real estate objects. The composition must include every site that the organization owns or uses on an ongoing basis. Similarly, individual entrepreneurs must also determine the appropriate indicator independently - in relation to areas involved directly in business activities. The state cadastre will also be a source of data.

In turn, taxpayers with the status of individuals should not calculate local budget taxes in the form of land fees on their own. They do this work for them. territorial structures Federal Tax Service based on information provided in the order of interdepartmental interaction by Rosreestr.

Tax and reporting periods for land tax

Local taxes and fees are introduced, as we noted above, at the level of federal legislation. It also determines the key characteristics of the relevant budget obligations. In particular - tax and land tax taxable period is a calendar year. There are several reports: 1st quarter, half a year, as well as the first 9 months. But they only apply to taxpayer organizations. Individuals may not pay attention to this characteristic. As is the case with many other taxes and fees provided for by the legislation of the Russian Federation, municipal authorities or relevant structures in cities of federal significance have the right not to establish appropriate periods.

Land tax rate

In turn, the rate at which local taxes and fees are levied is set by the municipality. Or, if we are talking about Moscow, St. Petersburg and Sevastopol, the legislative body of the federal city. However, at the level of the Tax Code, its maximum values ​​may be fixed.

So, for example, the rate in question cannot be more than 0.3% for plots of the following categories:

Those classified as territories used for agricultural needs;

Those used as part of the housing stock;

Those on which components of the engineering infrastructure related to the housing and communal services complex are located (not counting the proportion of sites that do not belong to housing stock and to the corresponding objects);

Used for dacha farming;

Involved for defense needs and limited, due to the provisions of the law, in circulation.

The rate cannot be more than 1.5% for other types of plots.

Land tax in Moscow municipalities

Regarding the definition of the parameter in question land tax in the territories of Moscow, in some cases, a slightly different procedure may apply. There are quite a lot of local taxes and fees in the budget share of the Russian capital, but the Moscow authorities have the right to allow the collection of appropriate payments to municipal structures that are formed in the city. This may be accompanied by the establishment differentiated rates in relation to the category of the site and its location in Moscow.

Payment of land tax

Deadlines within which payments must be made to local budget taxes and fees, including those paid by owners land plots, are determined at the level municipal laws or sources of law published by the authorities of Moscow, St. Petersburg and Sevastopol. In some cases, the corresponding payments may involve the transfer of advance amounts to the budget.

No later than February 1 of the year following the tax year, organizations that are payers of the tax in question must submit a declaration to the Federal Tax Service in the prescribed form.

The taxpayer must transfer the full amount of the fee before November 1 of the year following the tax period.

Property tax for individuals

Local taxes and fees also include payments levied on individuals who own residential real estate. There are a number of features regarding their transfer to the budget.

The fact is that until 2015, citizens must fulfill the corresponding budget obligations based on the calculation of property tax amounts based on Since 2015, the structure of the “formula” for calculating the fee also contains cadastral indicators. It is expected that from 2019 they will be applied without taking into account inventory value.

What does it mean? The rules of the law that were in force until 2015 provided for the collection of about 0.1-0.3% (the specific value was determined in the laws of the municipality or federal city) of the inventory value of apartments and houses owned by citizens. The tax base based on the corresponding indicator did not imply a large financial burden on citizens in terms of fulfilling this budget obligation.

It’s another matter when the property tax is calculated on the basis of the cadastral value of housing. The fact is that it is assumed to be as close as possible to the market one. This may significantly increase the burden on the taxpayer’s personal budget in terms of fulfilling the corresponding obligation to the state.

At the same time, until 2019 the legislation of the Russian Federation established transition period, within the framework of which the calculation of the property tax will, on the one hand, involve the inclusion in the tax “formula”, as we noted above, also of inventory indicators - this, one way or another, will reduce the absolute amount of the payment. On the other hand, in the legal acts of the Russian Federation regulating the considered budget commitment, deductions are recorded. Their significance is determined, firstly, by the specific type of real estate, and secondly, by its area.

Thus, the increase in citizens owning property residential real estate, assumed to be gradual. In addition, in many cases, the amount of the deduction provided by law is sufficient so that a person does not feel a strong financial burden due to the need to fulfill obligations to the state.

As in the case of land, property taxes from individuals should be determined at the level of municipal authorities or the corresponding structure in a city of federal significance. However, the components of the “formula”, which takes into account, firstly, for now and secondly, the deduction, are established at the level of federal legislation.

Property tax formula

Thus, the amount of property tax for individuals is determined:

The cadastral value of the object, and until 2019 - partly the inventory value;

Housing area;

Deductions;

Rates accepted in a particular region.

Please note that the main work on tax calculation should be carried out by the Federal Tax Service. Citizens generally will not need to study the intricacies of the formula in question.

So, we have studied how local taxes and fees are introduced, and examined the main characteristics of property payments for ownership land plots, as well as fees from property owners. These obligations of citizens and organizations are important primarily from the point of view of the sustainability of local budgets. Municipal authorities, based on socio-economic factors, can independently regulate the degree of financial burden on taxpayers by changing the rates or procedure for paying fees.

And local taxes. What level the tax belongs to depends on what legislation it is regulated and to which budget payments for it are credited. What taxes are local, by whom they are introduced and regulated, as well as what are the terms and procedure for their payment - we will consider in this material.

General characteristics of local taxes

If part of the taxes paid in federal budget(VAT, personal income tax, income tax, etc.) is later returned to the regions in the form of subsidies, then taxes at the regional and local level go directly to the corresponding budget. Local taxes and fees form revenue part budget of municipalities.

When paying taxes, their distribution among the relevant budgets occurs on the basis of the BCC assigned to each type of tax payment. Which taxes go to the local budget can be determined by the code “03” as part of the 20-digit KBK (12 and 13 digits).

Local authorities cannot independently “create” new taxes, since their range is already determined by the Tax Code of the Russian Federation and is controlled by the state. Local taxes and fees are established by the Tax Code of the Russian Federation, and are in force and canceled on the basis of regulations adopted by the authorities of municipalities. Typically local taxes are decided upon, and federal cities make laws. Each regulatory act on such a tax, adopted at the local level, is then sent for control to the Federal Tax Service and the Ministry of Finance of the Russian Federation.

In the municipal territory that has adopted the relevant normative act, local taxes are put into effect and are mandatory for payment, except in cases where a special tax is in force in the same territory. tax regime, providing for exemption from payment of certain local taxes(Clause 4, 7, Article 12 of the Tax Code of the Russian Federation).

Local taxes and fees - 2017: list

In 2017, the list of taxes and fees at the local level includes (Article 15 of the Tax Code of the Russian Federation):

1. property tax for individuals,

Thus, today the norms of the Tax Code of the Russian Federation include only two taxes and one fee as local taxes and fees, in part of which local authorities can determine tax rates, payment procedures, and timing of transfers to the budget. It is also within the competence of municipal authorities to establish tax benefits and the procedure for their application.

Characteristics of local taxes

From the list of Article 15 of the Tax Code, it is obvious that the volume of local taxes in the general tax system of the Russian Federation is quite small compared to federal ones. Let's look at them in more detail.

Land tax

The local tax is land tax (Chapter 31 of the Tax Code of the Russian Federation). It is paid by legal entities and citizens who own land plots.

A plot of land located within the boundaries of a municipality is tax object. The tax base is determined from the cadastral value of the site as of January 1 of the reporting year.

Tax rates for local taxes are established within the limits adopted by the norms of the Tax Code of the Russian Federation. For land tax, the maximum rate, depending on the category of land, can be differentiated and vary from 0.3% to 1.5% (Article 394 of the Tax Code of the Russian Federation):

• a rate of up to 0.3% is applicable to agricultural land, land acquired for personal farming, occupied by housing and related infrastructure, as well as land limited in circulation and provided for defense, security and customs needs;
• a rate of up to 1.5% is allowed for other plots of land.

The procedure for paying local taxes is established by municipal authorities, and they also set payment deadlines for taxpayer organizations. At the same time, regarding land tax, local authorities have the right to determine reporting periods and the need to pay advance payments, but they may not do this (Articles 393, 396, 397 of the Tax Code of the Russian Federation).

Municipal authorities that establish local taxes and fees also introduce benefits for these taxes. Regarding the land tax, the Tax Code of the Russian Federation lists categories of organizations and individuals that do not pay tax (Article 395 of the Tax Code of the Russian Federation), but at the local level they can be applied additional types benefits, from partial reduction of the tax base to complete exemption from tax.

Property tax for individuals

Local taxes, the list of which is given above, also include property tax for individuals (Chapter 32 of the Tax Code of the Russian Federation). Taxpayers are citizens who own real estate: residential buildings and premises, garages, unfinished construction projects and other buildings, structures and structures (Article 401 of the Tax Code of the Russian Federation). The tax base is determined from the cadastral, and in some cases from the inventory value of the property.

The property tax for individuals, like other local taxes and fees, is introduced by municipal regulations. The authorities themselves can establish the procedure for determining the tax base and specific tax rates.

The marginal rates for local taxes and fees are established by the Tax Code of the Russian Federation; for the property tax of individuals they are as follows (Article 406 of the Tax Code of the Russian Federation):

• 0.1% for housing, unfinished residential buildings, garages, outbuildings up to 50 sq. m. m on a personal plot; by local authorities this rate can be reduced to 0%, or increased by no more than 3 times;
• 2% for objects with a cadastral value of more than 300 million rubles. and objects from the list of clause 10 of Art. 378.2 Tax Code of the Russian Federation;
• 0.5% for other real estate.

Since benefits for local taxes are established not only by the Tax Code of the Russian Federation, but also by municipal acts, for property taxes, each region can determine them themselves in addition to those already specified in the code.

Trade fee

Along with the above, local taxes and fees include trade tax(Chapter 33 of the Tax Code of the Russian Federation). Today it is paid only by firms and entrepreneurs trading in the territory of the city of Moscow (Moscow Law No. 62 as amended on November 23, 2016).

Exempt from the fee for IP on a patent and Unified Agricultural Tax payers. The fee is levied on a retail facility that is used for trading at least once per quarter.

The quarterly fee rate is established by local regulations within the limits specified in Art. 415 of the Tax Code of the Russian Federation, and depends on the type of trade objects and their quantity or area.

Local law, as well as the deadlines for paying local taxes, sets deadlines for the transfer of trade taxes. Benefits for trade tax payers are also established by local legislation.

a) property tax for individuals. The amount of tax payments is credited to the local budget at the location (registration) of the taxable object;
b) land tax. The procedure for transferring tax revenues to the relevant budget is determined by land legislation;
c) registration fee from individuals engaged in entrepreneurial activities. The amount of the collection is credited to the budget at the place of their registration;
d) tax on construction of objects industrial purposes in the resort area;
e) resort fee;
f) fee for the right to trade. The fee is established by district, city (without regional division), district (in the city), township, and rural government bodies. The fee is paid by purchasing a one-time coupon or temporary patent and is fully credited to the appropriate budget;
g) targeted fees from citizens and enterprises, institutions, organizations, regardless of their organizational - legal forms for the maintenance of the police, for the improvement of territories and other purposes.
The rate of fees per year cannot exceed one percent of the 12 minimum monthly wages established by law for an individual, and for a legal entity - one percent of the annual fund wages, calculated based on established by law the amount of the minimum monthly wage.
Rates in cities and districts are set by the relevant government bodies, and in towns and rural settlements - at meetings and gatherings of residents;
h) advertising tax. The tax is paid by legal entities and individuals advertising their products at a rate not exceeding 5 percent of the cost of advertising services;
i) tax on the resale of cars, computer equipment and personal computers. The tax is paid by legal entities and individuals reselling these goods at a rate not exceeding 10 percent of the transaction amount;
j) collection from dog owners. The fee is paid by individuals who have dogs in cities (except for service dogs), in an amount not exceeding 1/7 of the minimum monthly wage per year established by law;
k) license fee for the right to trade in wine and vodka products. The fee is paid by legal entities and individuals selling wine and vodka products to the population in the amount of: from legal entities - 50 legal minimum monthly wages per year, individuals - 25 legal minimum monthly wages per year. When trading by these persons from temporary retail outlets serving evenings, balls, festivities and other events - half the minimum monthly wage established by law for each day of trading;
l) license fee for the right to conduct local auctions and lotteries. The fee is paid by their organizers in an amount not exceeding 10 percent of the value of the goods declared for the auction or the amount for which lottery tickets were issued;
m) fee for issuing a warrant for an apartment. The fee is paid by individuals upon receipt of the right to occupy a separate apartment in an amount not exceeding 3/4 of the minimum monthly wage established by law, depending on total area and quality of housing;
o) fee for parking vehicles. The fee is paid by legal entities and individuals for parking cars in places specially equipped for these purposes in the amounts established by local government authorities;
n) fee for the right to use local symbols. The fee is paid by manufacturers of products on which local symbols are used (coats of arms; types of cities, localities, historical monuments, etc.), in an amount not exceeding 0.5 percent of the cost of products sold;
p) fee for participation in races at hippodromes. The fee is paid by legal entities and individuals who exhibit their horses in competitions of a commercial nature, in the amounts established by the local government authorities in whose territory the hippodrome is located;
c) fee for winnings at races. The fee is paid by persons who win a betting game at the hippodrome in an amount not exceeding 5 percent of the winning amount;
r) collection from persons participating in betting games at the hippodrome. The fee is paid in the form of a percentage supplement to the fee established for participation in the game, in an amount not exceeding 5 percent of this fee;
s) collection from transactions carried out on exchanges, with the exception of transactions provided for by legislative acts on the taxation of transactions with securities. The fee is paid by the participants in the transaction in an amount not exceeding 0.1 percent of the transaction amount;
f) fee for the right to conduct film and television filming. The fee is paid by commercial film and television organizations that produce filming, requiring local government bodies to carry out organizational measures (deployment of police squads, cordoning off the filming area, etc.), in amounts established by local government bodies;
x) cleaning fee settlements. The fee is paid by legal entities and individuals (owners of buildings) in the amount established by local government authorities.
2. The taxes specified in subparagraphs “a” - “c” of paragraph 1 of this article are established by legislative acts of the Russian Federation and are levied throughout its territory. Wherein specific rates these taxes are determined by legislative acts of the republics within the Russian Federation or by decisions of state authorities of territories, regions, autonomous regions, autonomous districts, districts, cities and other administrative-territorial entities, unless otherwise provided by legislative act Russian Federation.
3. The taxes specified in subparagraphs “d” and “e” of paragraph 1 of this article may be introduced by district and city government bodies on whose territory the resort area is located. The amounts of tax payments are credited to the district budgets of districts and city budgets of cities.
In rural areas, the amount of tax payments is credited in equal shares to the budgets of rural settlements, towns, cities of regional subordination and to the district budgets of districts, regional, regional budgets of territories and regions on whose territory the resort area is located.
4. Taxes and fees provided for in subparagraphs “h” - “x” of paragraph 1 of this article may be established by decisions of district and city government bodies.
Amounts of payments for taxes and fees are credited to the district budgets of districts, city budgets of cities or, by decision of district and city government bodies, to the district budgets of districts (in cities), budgets of towns and rural settlements.
Chapter III. FINAL PROVISIONS

In 2018, local taxes and fees include targeted payments to the budget fund of a city, district or region. This group includes property taxes individuals, land duties, as well as trade, resort, advertising and dog fees. Payments are made on the basis of Art. 15 Tax Code of the Russian Federation.

Difference between concepts

Local taxes and fees include all payments falling under clause 4 of Art. 12 of the Tax Code of the Russian Federation. But there are differences in these concepts. Taxes are contributions to state funds established in mandatory. They are carried out for a specific period at a specific time. Fees are mandatory payments that are established for ownership, disposal of an object or performance of actions.

Types of local taxes

Local taxes and fees in 2018, the list of which remains the same, are aimed at replenishing municipal budget funds. The payment procedure is regulated by Art. 15 of the Tax Code, it also indicates which taxes are local:

• Property. For real estate and any vehicles. It is calculated based on the difference between inventory and cadastral values.
• Land. Charged at 0.3 - 3% of the cost of the site in ownership or perpetual use.
• Trading quarterly fee. It was included in the local list in 2015 on the basis of Federal Law No. 382. Its size depends on the nature of the sale and retail space.

The degree of financial burden is regulated by local authorities based on socio-economic reasons.

What fees are included in the local list?

Taxes and fees of a local nature are introduced in accordance with state and local regulations. For cities with a special status - Moscow, Sevastopol, St. Petersburg, fiscal payments are set in local legislative regulations. Art. 15 of the Tax Code of the Russian Federation establishes types of fees that have not changed for 2018:

• Registration. It is levied on the activities of an individual as an entrepreneur. The amount is tied to the amount of salary and benefits;
• For the construction of facilities in the resort area. The customer and contractor pay for the right to construction works at local rate;
• Resort. It is paid by tourists and vacationers at local rates;
• Target. The type and rate are determined by the municipal government. Legal entities and individuals pay 3% of the annual labor funds for landscaping, cleaning the territory, maintaining the police, etc.;
• Advertising. An amount of 5% of the price of advertising in local media is paid by legal entities and individuals;
• Resale of cars, office equipment, computers. The municipal budget receives 10% of the transaction amount;
• Owning a dog. Paid per year in the amount of 1/7 of the monthly salary;
• Trade in alcoholic beverages. Legal entities pay 50 monthly wages, and individuals – 25 monthly wages annually. Temporary outlets are taxed at 50% of the minimum daily wage.

Is not full list local taxes and fees 2018. The list includes fees for parking, organization of lotteries and prize draws, apartment warrants, use of state symbols, organization of commercial filming. Taxes on entrepreneurial activity and real estate have some nuances.

What do you need to know about local property taxes?

What taxes go to the local budget from the activities of an entrepreneur? This group includes fees for all types of transactions:

• sale of goods and products of various types;
• household services for the population according to the Cabinet of Ministers list;
• exchange transactions with currency and securities;
• entertainment business - holding attractions, concerts, operating cinemas and commercial museums.

The tax rate is set by regional and city authorities. The percentage depends on the specific reporting period, economic condition region. The amount of the fiscal payment is also determined by the main type of activity and the location of the company. In this case, purchasing a trade patent is mandatory.

Nuances of local property tax

Local taxes and fees also include payments from property owners. To the regional and city fund cash owners contribute:

• residential non-privatized buildings;
• houses in areas of alienation;
• buildings of children's family homes;
• country outbuildings;
• real estate owned by large families;
• dormitories of universities, technical schools, enterprises.

The timing of fiscal payments is regulated at the local level, but the period for payment of property taxes is set as until September 15 or November 25, 2018.

Source: https://buhnk.ru/nalog-na-imushhestvo/mestnye-nalogi-perechen/

Article 15. Local taxes | People's Question.RF

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Local taxes include:

1) land tax;

2) property tax for individuals.

Local taxes (and from January 1, 2015 - also fees) are taxes (and fees) that are established by the Tax Code of the Russian Federation 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 stated. provided for in paragraph 4 of Art. 12 of the Tax Code of the Russian Federation and clause 7 of Art. 12 of the Tax Code of the Russian Federation.

Please note that from January 1, 2015, the name of Art. 15 of the Tax Code of the Russian Federation. From January 1, 2015, it is called “local taxes and fees”.

Local taxes (and fees) include:

1) land tax;

2) property tax for individuals;

Land tax, property tax for individuals, as well as trade fees are established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipal formations, come into effect and cease to operate in accordance with the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipal formations and are required to be paid in the territories of these municipalities.

In the federal cities of Moscow, St. Petersburg and Sevastopol, land tax, property tax for individuals, as well as trade fees are established by the Tax Code of the Russian Federation and the laws of the specified constituent entities of the Russian Federation, come into force and cease to operate in accordance with the Tax Code of the Russian Federation and the laws of the specified subjects of the Russian Federation and are obligatory for payment in the territories of these subjects of the Russian Federation.

When establishing local taxes, the representative bodies of municipalities (legislative (representative) bodies of state power of federal cities of Moscow, St. Petersburg and Sevastopol) determine in the manner and within the limits provided for by the Tax Code of the Russian Federation, the following elements of taxation: tax rates, procedure and terms of payment taxes. Other elements of taxation for local taxes and taxpayers are determined by the Tax Code of the Russian Federation.

Representative bodies of municipalities (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 the Tax Code of the Russian Federation may establish the specifics of determining the tax base, tax benefits, grounds and procedure for their application (paragraph 6, clause 4, article 12 of the Tax Code of the Russian Federation).

Let us note that until December 31, 2014 (inclusive), the Law of the Russian Federation of December 9, 1991 N 2003-1 “On taxes on property of individuals” (hereinafter referred to as Law No. 2003-1) applies.

However, due to the adoption Federal Law dated October 4, 2014 N 284-FZ “On amendments to Articles 12 and 85 of part one and part two of the Tax Code of the Russian Federation and invalidation of the Law of the Russian Federation “On taxes on property of individuals” (hereinafter referred to as Law No. 284-FZ ) from January 1, 2015, Law No. 2003-1 will no longer be in force.

Instead, the new Chapter 32 “Property Tax on Individuals” of the Tax Code of the Russian Federation will be applied.

However, the status of this tax will not change - it still applies to local taxes. Only the procedure for its establishment will change - the property tax for individuals from January 1, 2015 will be established, first of all, by the Tax Code of the Russian Federation.

In addition, it must be established by regulatory legal acts of representative bodies of municipalities, put into effect and terminated in accordance with the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of municipal entities.

Property tax for individuals is required to be paid in the territories of these municipalities.

In the federal cities of Moscow, St. Petersburg and Sevastopol, the tax must be established by the Tax Code of the Russian Federation, the laws of the specified constituent entities of the Russian Federation, come into force and cease to operate in accordance with the Tax Code of the Russian Federation and the laws of the specified constituent entities of the Russian Federation and will be obligatory for payment in the territories of these subjects of the Russian Federation.

Setting a tax representative bodies municipalities (legislative (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol) must determine tax rates within the limits established by Chapter 32 “Property Tax for Individuals” of the Tax Code of the Russian Federation, and the specifics of determining the tax base.

When establishing a tax, regulatory legal acts of representative bodies of municipalities (laws of federal cities of Moscow, St. Petersburg and Sevastopol) may also establish tax benefits not provided for by Chapter 32 “Property Tax for Individuals” of the Tax Code of the Russian Federation, the grounds and procedure for their application by taxpayers (Article 399 of the Tax Code of the Russian Federation).

In 2019, Russian tax law underwent a number of changes, which did not bypass local taxes established by regional authorities and directed to the development of a specific territory.

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Their number has increased, the procedure for declaration, calculation and payment has changed somewhat. In general, the function of local mandatory payments remains the same - the formation material basis to resolve local issues.

General information

Local tax payments have the right to establish (including determine rates and benefits) authorities local government(LSG) within the limits established by the Tax Code of the country ().

Having their own sources of income allows local authorities to pursue policies independent of the state in the interests of the population of a particular territory, including regulating the economic, social, and environmental situation.

All local taxes that are established by local self-government bodies are sent exclusively to local budgets (). Wherein:

1. Payment rates are determined by local authorities, but within the limits established in national tax legislation.
2. The list of taxes at the local level is also determined at the federal level, but local self-government bodies have the right to choose those that will be levied within a specific territory.

The subjects of local taxes are citizens and companies registered within a particular region.

Moreover, if an organization has a branch network, it most often pays local taxes in the area in which its head office is located.

It should be emphasized that in 2019, local taxes include land tax, personal property tax and trade tax ().

Definitions

In order to determine the nature, procedure for collection and specifics of local taxes and fees, it is important to take into account some definitions, including:

The latter should not be confused with delegated state powers - funding for these issues is usually provided by the state through a system of regulatory taxes, as well as categorical, equalizing and incentive grants.

What is their purpose

Local taxes play an important role in the development of individual territories, since local governments can direct them at their discretion to implement socio-economic development programs.

They can also stimulate the effective reproduction of labor and material resources, support the cultural sphere and the environment.

The main issues financed by local taxes are (Article 14 of Federal Law-131):
laying and maintaining local roads in good condition;

• provision financial assistance and housing for low-income citizens;
• providing the local community with communication services, consumer services, and transport;
• landscaping, including waste removal, lighting and landscaping;
• solving issues of electricity, water, gas supply;
• support for medical, cultural and educational institutions;
• maintenance of burial sites, etc.

Conducting sports and cultural events Also, as a rule, it is financed from local budget funds, 50-55% of which are local tax payments.

Legal grounds

Local taxes and fees are introduced in the territories of settlements, urban districts and municipal districts by decision of local authorities.

At the same time, local self-government bodies are required to focus on federal regulations that stipulate the procedure, conditions and specifics of introducing these mandatory payments within a specific territory.

IN Tax Code Russian Federation issues of regulation of local taxes and fees are given in the following articles:

Section X of the Tax Code of the Russian Federation is entirely devoted to the administration of local taxes and fees, namely:

Issues of distribution and use of local treasury are described in detail in Federal Law-131, in particular:

The same law determines that it is the representative bodies that, during working sessions, can establish the procedure for collecting local mandatory payments and appoint them with the consent of the head of the local self-government.

What taxes go to the local budget (list)

When establishing local taxes and fees at the level of a separate region, local authorities must draw up the corresponding local regulatory act (resolution).

It states:

• types of taxes levied within a specific region;
• rates and terms of payments;
• tax benefits and deductions will apply to a circle of individuals and organizations;
• declaration procedure and tax reporting forms.

Local authorities do not have the right to introduce those local mandatory payments to the treasury that are not prescribed in the Tax Code. It defines only three types of mandatory payments to the local budget (Article 15 of the Tax Code of the Russian Federation).

Kinds

Land tax

This mandatory fee to the local treasury is collected from citizens and organizations that own plots of land.

Its object is land that does not belong to the forest fund, as well as territories related to historical and cultural heritage.

Video: regional and local taxes

The tax base is the cadastral value of the plot, and the rate is 0.3-1.5% depending on the category of land.
The tax is paid to the treasury only once a year.

At the same time, in addition to the traditional categories of beneficiaries, local self-government bodies have the right to determine an additional circle of persons on the basis of a particular region who apply for exemption from payments.

Payers of this local tax are exclusively citizens who own:

• dwelling in the form of a house, apartment, room;
• garage or outbuilding;
• unfinished real estate.

It is these types of property that are subject to mandatory payment. As for the tax rate, it can be 0.1-2%.

Trade fee

The obligatory payment is collected on the territory of individual municipalities from entrepreneurs and organizations engaged in trading activities.

The tax is levied directly on the object of trading activity (non-stationary trading points) or on the size of the retail space.

It is expressed in a nominal amount (in rubles) and should not exceed the maximum amount of mandatory payment established in relation to a separate municipal entity.

Payment deadlines

Land tax

Payers of land tax are required to pay it to the treasury annually. In this case the tax:

• organizations are carried out quarterly;
• citizens and entrepreneurs - once at the end of the year.

Property tax for individuals

Trade fee

Local tax levy from entrepreneurs and trading companies declared and paid to the treasury quarterly.

Development prospects

Local taxes and fees are important element tax system, since they perform two significant functions:

The future of local mandatory payments is now seen in two perspectives:

1. Certain types of mandatory payments to the budget, which are currently national in nature, will gradually move to the local level (for example, property tax from individuals).
2. Current local taxes will be expanded through additional rates, opportunities for providing benefits and deductions, which will expand the capabilities of local self-government bodies.

Regarding the increase tax rates and the number of tax payments, then such a situation is completely excluded in the near future.

Will there be an increase in 2019?

In 2019, there are no plans to increase local tax rates in Russia.

In general, these mandatory payments affected only two significant changes, namely:

1. A third local tax was introduced - a trade tax, which this year is levied only in Moscow and Sevastopol. It applies only to those entrepreneurs who operate in the territory of these cities and adjacent regions. In the future it will affect everything municipalities RF.
2. Property tax from individuals began to be levied based on cadastral value. Full transition to new system will be completed by 2020. This will lead to an increase in payments to the treasury (the cadastral price is higher than the inventory price), but not due to an increase in the rate, which remains at the same level.