Salary and frames / 04.05.2020

What taxes are charged from individuals. Taxation of individuals. What taxes should pay individuals in the Russian Federation

Tax is obligatory contribution Payer to the budget and extrabudgetary funds in certain amounts of size and within the time limit. He expresses monetary relations, developing from the state with legal entities and individuals due to redistribution national income and mobilization financial resources In the budget and extrabudgetary funds of the state. Contributions carry out the main participants in the production of gross domestic product:

O workers, creating material and intangible benefits and receiving certain income;

O Economic entities, capital owners.

Due to tax contributions The financial resources of the state accumulated in his budget and extrabudgetary funds. The economic content of taxes is thus expressed, thus, the relationship between economic entities and citizens, on the one hand, and the state on the other, on the formation of public finances.

But taxes are not only economic categorybut also at the same time 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 allocate them from the whole population financial relations. Tax functions reveal their socio-economic essence, internal content. What exactly is the role of taxes from the population in market economyWhat functions do they perform in the economic mechanism? There are several points of view on this problem, but I would allocate three taxes:

O distribution;

O fiscal;

O control.

Moreover, the distribution function can be crushed to regulating and stimulating, etc.

The most consistently implemented function is fiscal. The fiscal function is the main characteristic of all states. With its help, state cash funds are formed, that is, material conditions for the functioning of the state.

Through a fiscal (budget) function, a part of the incomes of citizens takes place for the content of the state apparatus, the defense of the country and the part non-productive spherewhich has no own sources of income (many cultural institutions - libraries, archives, etc.), or they are not enough to ensure the proper level of development - the fundamental science, theaters, museums and many educational establishments etc. It is this feature that provides a real possibility of redistributing a part of the value of national income in favor of the least secured social sections of society.

The value of the fiscal function with increasing economic level of development of society increases. The twentieth century is characterized by a huge increase in state income from tax charges, which is associated with the expansion of its functions and a certain policy of social groups in power. The state is increasing financial means Conducts economic and social events on the management office.

Another function of population tax as an economic category is that the possibility of quantifying tax revenues and their comparison with the needs of the state in financial resources appears. Due to the control function, the effectiveness of each tax channel and the tax "press" as a whole is estimated, the need to make changes to the tax system and budget Policy. The test function of the tax and financial relations is manifested only in the conditions of the distribution function.

Initially, the distribution function of taxes wore a purely fiscal character: fill the state treasury to contain an army, managerial apparatus, social sphere. But since the state considered it necessary to actively participate in the organization of economic life in the country, he had regulatory functions that were carried out through the tax mechanism. IN tax regulation The incomes of the population appeared stimulating and deterrent (deestimulating) subfunctions. But most taxes charged now in Russian FederationThere are only a fiscal destination, and only some is viewed by an adjusting function.

The regulatory function means that taxes as an active participant in redistribution processes have a serious impact on reproduction, stimulating or holding back its pace, strengthening or relaxing capital accumulation, expanding or reducing solvent supply of the population. This function is inseparable from fiscal and is with it in close relationship. Expansion tax method Mobilization for the state of national income causes constant contact of taxes with the participants of the production process, which ensures real opportunities to influence the country's economy, at all stages of reproduction.

Stimulating tax subfunction is implemented through a system of benefits, exceptions, preferences lifted with the beneficiaries of the taxation object. It manifests itself in changing the object of taxation, reducing the taxable base, lowering the tax rate.

Dividing taxes charged with individuals

There are 3 tax groups in the tax system of Russia, depending on the body that charges tax and uses it:

1. Federal taxes.

2. Regional taxes.

3. Local taxes and fees.

I will allocate the main types of taxes from the population in Russia.

The main types of taxes paid by the population.

u State duty

u land tax

u taxes on property of individuals

u tax on the purchase of foreign monetary signs

u tax with vehicle owners

u income tax with individuals

u Registration Collection with individuals - entrepreneurs

u Parking Parking Automotive

u fee for border design

u harvesting territories settlements

u. Insurance contributions in Pension Fund RF

u customs plastering

Income tax with individuals

General provisions

Income tax with individuals is the main tax that pay individuals Almost all types of income received during the year.

The tax is paid within the time limits established by the legislation, a growing outcome from the beginning of the year with a testament for previously submitted amounts.

Tax S. wages Hold by employers. Citizens who had income during the year not only from the fulfillment of labor and equivalent responsibilities at the place of main work (services, studies) are obliged to submit to the tax authorities a revenue declaration.

If international treaties of the Russian Federation or former USSR Installed other rules of taxation some categories Citizens, the rules of the International Treaty apply.

Individual entrepreneurs who have passed on a simplified system of taxation, accounting and reporting, pay income tax in the form of payment annual cost Patent.

Payers

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

· Located in the Russian Federation no less 183 days in the calendar year - on income from sources in the Russian Federation and beyond

· Located in the Russian Federation less 183 days in the calendar year - only on income from sources in the Russian Federation

Object of taxation

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

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

Cumulative taxable income

Material Benefit

Upon receipt by the employee from the organization of an interest-free loan or loan under low percentage Cumulative taxable income includes material benefits in the form of savings percentage.

Benefit is the difference between the amount calculated on the basis of the 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 the service), and the amount of interest internally paid. Tax on material benefits is held by the organization.

Property sale

When selling a property belonging to the right of ownership of a citizen not registered as a tax payer, a cumulative taxable income may be reduced by an amount not exceeding 5000 times the size of the MOTT, when selling housing, cottages, garden houses, land plots, Land shares (shares), or a sum that does not exceed 1000 times the size of the MOTT - when selling other property. (At the request of the payer, this deduction can be replaced by deductible actually produced and documented expenses.)

Receiving income from sources outside the Russian Federation

Upon receipt of income from sources outside the Russian Federation, citizens who have a permanent residence in the Russian Federation, the amount of taxes paid outside the Russian Federation are taken to deduct, but no more than the amounts due under the legislation of the Russian Federation, i.e. with the use of the Russian income tax scale.

Incomes not subject to taxation

· Percentages and winnings on government securities and local governments

· Insurance payments (compensation) on mandatory insurance, under voluntary long-term contracts (for a period of at least five years) life insurance, property insurance and liability insurance due to the onset insurance case, 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 percentage is paid within the refinancing rate established by the Central Bank of the Russian Federation

q B. foreign currency - if percentages are paid within 15% per annum

· Public benefits, pensions, student scholarships

Revenues taxable by solid rate

Interest and winnings on deposits in banks located on the territory of the Russian Federation, in the amount exceeding the refinancing rate established by the Central Bank of the Russian Federation, which operated during the existence of the contribution (15% per annum - on deposits in foreign currency), and some types of insurance payments are taxable separately From other types of income from the source of income at a rate of 15%.

The tax base

Standard deductions.

Standard deductions are made at the place of main work, and in the absence of such - any other source of income on the taxpayer's application, or the taxpayer itself at the end of the year.

Do not apply if there are 3- and 5-fold benefits and benefits within the income taxable at the minimum rate.

Pension deductions

The amounts held from the earnings of the employee and payable to the Pension Fund of the Russian Federation (1% of the income of the employee). Remove only the main source of income; The remaining sources hold premiums to the Pension Fund, but deduction when calculating income tax Do not produce.

Delegations to the maintenance of children and dependents

Produced for each child or dependent

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

Deduction for charitable goals

Amounts within the income transferred by the taxpayer to the charitable goals of enterprises, organizations and institutions of culture, education, health care and social securityPartially or fully funded from the budget.

Remove the main source of income or the taxpayer itself at the end of the year.

Delegations for developers

The amounts directed from the income of citizens - developers and buyers - for the acquisition or construction (completion) of residential buildings, apartments, cottages and garden houses in the Russian Federation, including amounts aimed at repaying bank loans and interest on them.

The deposit is subject to the amount within 5000 sizes of Mottos, taken into account in the three-year period, but not more than the amount of the aggregate annual income.

The deductions are made only by one object within 3 calendar years, starting from the year of submission to the accounting department of the main source of income or in tax authority.

Tax rates

Tax rates on cumulative income received in 1999

The size of the cumulative taxable income received in the calendar year	Tax rate to the federal budget	Tax rate to the budgets of the constituent entities of the Russian Federation	Total tax
Up to 30,000 rubles.
From 30 001 to 60 000 rub.		2 700 p. + 12%	3,600 p. + 15% With the amount exceeding 30 000 r.
From 60 001 to 90 000 rub.		6 300 r. + 17%	8 100 r. + 20% With the amount exceeding 60 000 r.
From 90 001 to 150 000 rub.	3%	11 400 p. + 22%	14 100 p.+ 25% With the amount exceeding 90 000 r.
From 150 001 rubles. and above		24 600 r. + 32%	29 100 R.. + 35% With the amount exceeding 150,000 p.

Tax rates on total income obtained in 2000

Responsibilities of employers and other tax retention organizations

The procedure for calculating and holding tax

When paying wages and other types of remuneration to employees, the tax is calculated and is held by the enterprise monthly with the sum of the total taxable income by a growing outcome with a test-held tax amount retained 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 that are not retained or retained are not fully accumulated by the enterprise from individuals to full repayment Debt with respect for guarantees established by legislation (no more than 50% of monthly income).

If you pay a citizen of income from the sale of property, the income tax is held by the organization - the source of income if the income exceeds the non-taxable minimum (5000- or 1000 times the size of the Motley), and if a citizen did not inform the tax authority that it consists of tax accounting (received identification The taxpayer number is INN) and will pay tax independently. Otherwise, the order paying income reports its amount to the tax authority at its location.

Enterprises are transferred to the budget amounts calculated and customized with tax individuals no later than the day of actual receipt at the Bank of cash on labor or no later than the day of transfer from accounts in the bank of wages on employee orders.

Enterprises that do not have accounts in a bank or paying salary from revenue from sales of products (works, services) list the amounts of taxes in banks no later than the day following the day of payment of salary.

If individuals received income from employers not for the execution of labor duties (for example, received vacationsPayments for disability or income received in the form of material and social benefits), calculated and deserved with such an income income tax should be listed no later than the fifth number of the month following the month in which the income was received or made indicated payments.

The transfer of tax for branches and other separate divisions that have no accounts in banks are made by the head organization to the regional budget at the location of the branch or division.

Reporting to tax authorities

Enterprises are required to submit to the Tax authority:

· Report on the final amounts of income and retained tax amounts, income paid to individuals not at the place of main work - quarterly, no later than the 1st month of the second month following the reporting quarter (after the year - no later than April 1, the next year for reporting)

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

· Information about payments made by individuals on the execution of securities obligations (including bills), as well as on other purchase and sale transactions valuable papers

· Reports should be presented on magnetic carriers or using telecommunications (does not apply to enterprises with respect to 10 people, except banks, insurance organizations and professional participants in the securities market).

Organizations that are tax agentsThe responsibility provided for by part of the first Tax Code for Tax Agents is carried out.

Responsibility of citizens on the presentation of tax declarations and the payment of income tax

The tax returns must be individuals who received income from other organizations and individual entrepreneurs, except income at the main place of work (services, studies), if the total income in the past year exceeds the amount of income taxable at the minimum rate

The declaration is submitted to the tax authority no later than April 30, following the reporting. Individuals are entitled within a month after its submission to clarify the data claimed by them in the declaration.

The Declaration indicates every source of income payments and the amount of the accrued and paid tax (separately for income on the main work and from other sources).

Features of the establishment of foreign citizens and stateless persons

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

Foreign citizens and stateless persons permanently residing in the Russian Federation (more than 183 days in the calendar year) pay income tax in Russia from their global income. Taxable income of these citizens is defined in the same way as the income of citizens of the Russian Federation, with the following features:

Includes income:

· Amounts of allowances paid in connection with accommodation in the Russian Federation

· Amount of compensation for children's training costs at school, meals, travel members of the female payer on vacation and similar purposes

· Employer's surcharge for each day of stay in the territory of the Russian Federation.

Excluded from income:

· Amounts contributed to public social insurance funds and pension provision

· Amount of compensation for hiring residential premises and on the maintenance of the car for service purposes

· Sums travel expensesassociated with movement through the territory of the Russian Federation and beyond the norms.

Revenue degrees

The income declaration is submitted to the tax authority at the place of implementation of activities (or accommodation) in the Russian Federation:

· On the estimated income in the calendar year - within a month from the date of arrival in the Russian Federation (with further stay in the Russian Federation in the next calendar year - until April 30 of the next year)

Upon termination during the calendar year of activity in the territory of the Russian Federation and leaving the limits of the Russian Federation, the declaration of income actually received during the period of stay should be represented no later than a month before departure.

The procedure for calculating and paying tax

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

Surcharge reporting year It is performed within a month from the date of receipt of the payment notification sent by the tax authority the payer.

Offset the amount of tax paid outside the Russian Federation

Taxes paid outside the Russian Federation are taken to test only within the limits established by the legislation of the Russian Federation, i.e. with the use of the Russian income tax scale.

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

Foreign citizens and stateless persons who do not have a permanent residence in the Russian Federation, pay common order Income tax on income derived from sources in the Russian Federation for the performance of labor duties at the place of primary and not the main work.

From other income from sources in the Russian Federation, the tax is held at a rate of 20% at the source of payment, unless otherwise provided by international treaties of the Russian Federation, the former USSR or decisions made on the basis of the principle of reciprocity.

Double tax avoidance agreements

Challengement of income tax with foreign individuals and stateless persons can be discontinued or limited in accordance with the international treaties of the Russian Federation and the former USSR, when in the relevant foreign state the same measures are carried out in relation to citizens of the Russian Federation, which should be officially confirmed by the central tax authority of this foreign state. In the latter case, exemption from taxation is carried out on the basis of the instructions of the Ministry of Finance of the Russian Federation.

Property tax

Tax object

Residential buildings, apartments, cottages, garages, any other buildings (sheds, workshops, canopies), motorboats, helicopters, airplanes and other vehicles (except cars, motorcycles, etc.).

Calculus and payment procedure

The tax is paid once a year based on evaluation data Bureau technical inventory and relevant inspections. True tax calculated at a rate of 0.1 percent of inventory costAnd if such an assessment was not made, then from the cost determined when calculating the amount of compulsory state insurance. The payment is made in equal parts in two stages: until September 15 and until November 15.

Privileges

From property tax movable and immovable fully Released

· Citizens who have special merits to the state, disabled persons 1 and 2 groups, as well as persons affected by radiation accidents

· Heroes Soviet Union and heroes of the Russian Federation, as well as persons awarded the Order of Fame of Three degrees

· Disabled in the first and second groups, disabled since childhood, from among both civil and civilian service, who served or held full-time positions in military units, headquarters and institutions that are part of the current army,

· Military personnel, as well as citizens dismissed with military service Upon reaching the maximum age, in military service, health state, or in connection with organizational and staff activities, having a total duration of military service 20 years and more.

· Members of the families of servicemen who have lost their breadwinner.

In addition to the categories of citizens in privacy for real estate tax use:

· All categories of pensioners, citizens dismissed from military service or encouraged by military fees who performed international duty in Afghanistan and other countries where fighting was conducted.

· Parents, spouses of military personnel and civil servants who died in the performance of official duties,

· Farmers of culture, art, folk masters - owners of buildings, premises, including housing, for the period of organizing workshops in them.

From payment vehicle tax Owners of motor boats with a motor capacity of no more than 10 horsepower is released.

Tax with vehicle owners

Subject of taxation

Taxes of this tax are owners of cars, motorcycles, buses and other self-propelled machines, trained in tires.

Calculus tax

Tax is calculated 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 listed in the passport of the car, is calculated depending on the volume of the engine. The tax is paid Every year before the passage of the state technical inspection.

Privileges

Tax from vehicle owners do not pay disabled for specially equipped cars and motocoles.

Tax on donation

Tax object

Property, turning into order of inheritance or donation. When inheritance, the tax is paid from the property, the cost of which exceeds 850 Moton, and during the gift - if the property is more expensive than 80 mmot. The tax pays a citizen who receives inheritance or a gift.

Land tax

Tax object

Agricultural land, land plots provided to citizens to conduct personal subsidiary farms, including areas in horticultural cooperatives, land for the construction of housing, cottages, garage. Depending on the main target, Earth allocated to citizens are divided into agricultural and non-agricultural land.

Calculus and payment of tax

Land tax is charged on the basis of the area of \u200b\u200bthe site and approved rates land tax. Land tax per sites within rural settlements and beyond their features provided to citizens to conduct personal subsidiary farms, gardening, sealing, grazing, gardening is charged from the entire area of \u200b\u200bthe land plot at the average tax rates for the land of the agricultural significance of the administrative area. Tax rate Accepted local organ Authorities in the amount of from 0.1 to 2 percent of the cost. For land that is occupied by housing, the fee is calculated in the amount of 3 percent of the land tax rate, but not less than 60 rubles per square meter.

Tax is paid twice a year Equal shares - until September 15 and until November 15.

Privileges

From payment of land tax exempted

· Citizens involved in folk art crafts,

· Participants in the Great Patriotic War, as well as citizens who apply to benefits established for VOD participants.

· Disabled 1 and 2 groups,

· Citizens exposed to radiation,

· Servicemen and citizens dismissed to reaches the limit age in the service, health status or organizational and staff activities, if the total duration of their service is 20 years and more.

· Family members of military personnel, ATC, institutions of a criminal-correction system who lost the breadwinner in the performance of official duties,

· Heroes of the Soviet Union, the Heroes of the Russian Federation, Socialist Labor, the full Cavalers of the Order of Fame and Labor Fame, and for the "homeland in the Armed Forces of the USSR".

· Citizens, first organizing peasant (farmer) farms, for the first five years after the provision of land.

· Citizens who received violated land for agricultural (requiring recultivation) for the first 10 years of use.

Taxes are the main source of formation of the revenue part of the budget of the Russian Federation. Not the latter role in this is played by taxes from individuals. 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 cost of the product purchased by the individual, but the main tax that all citizens pay is the tax on income from individuals. WYKROJNIK? W I MATRYC, WYKROJNIKI FORMY WTRYSKOWE KRAK? W.

The taxpayers are individuals who have reached majority, as well as minors - on certain types of income. Taxpayers are usually divided into residents and non-residents. Chief Criteria To determine the residency - the stay of an individual in the country more than 183 days a year. If an individual satisfies this requirement, it becomes the tax resident of the Russian Federation.

The meaning of the separation of taxpayers on residents and non-residents consists that residents carry full tax responsibility from income, i.e. Tack income taxation For all sources - both internal and external, and non-residents carry limited tax liability, i.e. Only income from sources located in a given country are subject to taxation.

All taxes paid by individuals in the Russian Federation can be classified according to financial and economic, administrative-legal and space-temporary features.

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

) tax on income of individuals;

) national tax;

) transport tax;

) property tax;

) land tax;

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

) Water tax.

Income tax of individuals

Income tax of individuals on the amount of budget revenues municipalities It takes 1 place and is the main population tax, the value added tax follows - 26.7%.

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

The main share of tax payments is provided by taxes on income of individuals, added value for goods implemented in the territory of the Russian Federation, and one social taxenrolled in the federal budget.

The fundamental document regulating the work on the taxation of incomes of individuals is the Tax Code of the Russian Federation and, in particular, chapter 23 of the Tax Code of II, entered into force from 01/01/2001 and individual articles of Part I code.

Revenue tax payers are:

Individuals having permanent residence in Russia. Residents include persons living in Russia a total of not less than 183 days in the calendar year.

Individuals who do not have permanent residence in the Russian Federation in case of income in Russia.

Foreign personal companies whose revenues are considered as the income of their owners. Owner personal company An individual is considered, in the property of which there is any economic unit, the incomes of which in the country of registration of the personal company are not subject to tax on corporate profits or other similar tax.

The age of an individual does not affect the recognition by the tax payer.

The object of taxation in individuals is the cumulative income received in the calendar year:

residents from sources in the Russian Federation and beyond;

non-residents from sources in the Russian Federation.

Restrained from the income of individuals taxes are transferred to the budget. Necesssed by the source of income tax, the tax amount is credited to them in the payment of upcoming payments or returned to a physical person on its application.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Taxes of individuals in Russia

Consider everything existing taxes for individuals, incl. How to learn about existing tax arrears, how to repay it, to pay attention to the calculation of the tax from the existing property and the transactions performed.

The object of taxation of Fizlitz

The object of taxation of individuals are income (salary, inheritance, gifts, dividends ...) and property (apartments, cars, cottages ...). It is important to know that with illegal income will have to not only incur an administrative or criminal liability, but also pay taxes.

Who is the taxpayer

Tax payers may be adult and minor citizens of Russia (in fact, in the territory of Russia at least 183 calendar days within 12 months in a row) and non-residents, the persons carrying out activities on the territory of the Russian Federation with citizenship of other states.

Juvenile and minor children can own property, incl. By inheritance, which is the object of taxation. The obligation to pay to bed on the shoulders of parents and legal representatives.
In addition, paying taxes are obliged by individuals - residents (carried out within the country 183 or more days a year) and non-residents of the Russian Federation.

The list (list) of taxes payable by citizens to the budgets of the Russian Federation includes

Income (NDFL) №1

The main type of direct taxes. It is calculated as a percentage of the cumulative income of individuals minus documented costs, in accordance with applicable law.

There are exceptions in the form of non-taxable income

revenues from the sale of property, which was owned for more than three years;
inheritance revenues;
revenues received under the contract of donation from a family member and (or) a close relative in accordance with the Family Code of the Russian Federation (from the spouse, parents and children, including adoptive parents and adopted, grandparents, grandmothers and grandchildren, full and non-fertile (having common father or mother) brothers and sisters).

Property Tax No. 2.

Since 2017, real estate taxation based on cadastral value carried out in 72 constituent entities of the Russian Federation. Tax notifications for payment of property tax on individuals based on cadastral value for objects real Estaterecognized by the objects of taxation, the FTS are sent.

Transport tax number 3.

Transport tax is regional, introduced into force by the laws of the constituent entities of the Russian Federation on the tax and is obligatory to pay in the territory of the relevant subject of the Russian Federation. Everything cash From him come to budgets of constituent entities of the Russian Federation.

Land Tax No. 4.

Land tax payers recognize individuals with possessing land plotsadmitted by the object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, on the right of ownership, the right of permanent (indefinite) use or the right of life inherited ownership (paragraph 1 of Art. 388 of the Tax Code of the Russian Federation).

Individuals are not recognized by taxpayers in relation to land plots that are on the right of free use, including the right of free urgent use or transferred to them under the lease agreement.

EXCIZ No. 5.

Not many know that individuals (non-SP) can also be excise payers. This is possible when import / export cutting goods Through customs (Article 179 of the NK).

Water tax number 6.

Individuals, including individual entrepreneursexercising using water bodies to be licensed in accordance with the legislation of the Russian Federation.

Fee for hunting №7 and catch fish number 8

Citizens, individual entrepreneurs and legal entitiesReceiving a license (permission) in the prescribed manner) to use the objects of the animal world in the Russian Federation. The calculation is made in accordance with Article 333 of the Tax Code of the Russian Federation.

Tax for self-employed №9

From January 1, freelancers finally got the opportunity to work "Wheel" without unnecessary bureaucracy and tax overpayments. Official name - Tax on Professional Income (NAP). New single tax For professional activities, it is still tested only in four regions, including Moscow and Tatarstan. The main goal of the experiment is to legalize the status of freelancer and help get out of the shadow to those who work for themselves. We understand what it means to be self-employed, what it can be beneficial and what they say to those who decided to show their income state.

In order to overcome the distrust of citizens, the law guarantees the invariance of a professional tax rate for 10 years: 4% - for income when working with individuals, 6% - with IP and legal entities.

There are also "indirect" taxes

the state duty is a collection, the size of which varies depending on the characteristic features of the provided state service.
excise taxes for subsoil - when buying gasoline, alcohol base is the basis of state fees.

These taxes are classified as follows.

By level:
1. federal;
2. regional;
3. local.
By way of receipt:
1. straight;
2. indirect.
Depending on the payer:
1. from individuals
2. legal entities.

Nalogi.

In the Tax Code dedicated to the taxation of individuals, issues of tax reporting are considered.

Income tax

Each working citizen is obliged to pay the state a percentage from his salary. So accepted all over the world. If you turn to the history and global practice of income tax, its purpose has always been to ensure that the state treasure is more contributions from materially secured citizens and less from the poor. In Russia, today, the taxation of individuals is carried out so that you will not say that it has such a feature (13% of almost any income is the same for all). During the existence of the Soviet Union, despite the fact that everyone was considered equal and the rich was not (that is, it was not officially recognized that there was such a layer of the population), the law was adopted, who freed the tax on such a tax. Today we returned almost to that which I went.

And nothing can be done, state expenses are so great (military, social payments, debts) that accepted tax fees Not enough. To such extent resorted and civilized, the developed countries. Partly this is why they are also considered.

Today, the taxation of individuals in the Russian Federation is focused more or less on the possibilities of citizens. There is a car - pay there is an apartment - property tax. Do you earn a good - pull out the treasury. Do not earn bad - still pay.

The salaries and tax ratio today is set as a percentage. The higher the salary more sum tax in the score of this type of tax (income). The law also provides for various opportunities to reduce this amount. Among them, tax deductions (available to some categories of citizens, single mothers, for example). This is the same in the number of opportunities to reduce the tax, and return (if they spent large on serious needs, such as housing), the costs associated with entrepreneurship. Entrepreneurship is now actively encouraged by the state, the part spent will return, however, many documents will have to gather.

Taxation of individuals is valid from the moment of the adoption of basic laws, of which the modern tax system. This was happening throughout the 1990s: we gradually came to the Tax Code from the scattered laws.

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 make up an exception to the rules are benefits, pensions, compensation.

Taxation of property of individuals

If anything is registered on you vehicle (Even the hydrocycle) you must pay the transport tax. The body that registered your transport will present information to the tax, and from there you will come receipt with the calculated amount of tax.

Residential and non-residential buildings (except gardening sites) that are in your property are also taxed. It is calculated in the tax on the rates established by law and in the form of a receipt of payment sooner or later will come to you. Some categories of citizens are released from him (pensioners, families of the dead military victims affected by radiation, disabled, the Heroes of the USSR).

Tax reporting of individuals

As for submitting documents to the tax authority, individuals in certain situations are obliged to inform the income inspection and pay the tax with them. In what cases this commitment lies on the shoulders of citizens, and in what no:

Upon receipt of income from the rental of property, upon receipt of income for the services rendered (provided that the relevant agreement was concluded);

From income from the sale of property is also paid tax;

With any winnings;

With gratuitous income (except gifts from family members);

Revenues from the delivery of scrap metal.

Not taxable benefits and pensions from the state, as well as all types of compensation.

Taxation of individuals is designed to provide the state with the necessary capital. But you should not miss opportunities to take advantage tax deductions, tax return (Articles B. tax Code 214, 219-221).

Bank of these executive proceedings of the Bureau of Bays

How to pay a traffic police fine online without commission Can you pay the traffic police online

What taxes are charged from individuals. Taxation of individuals. What taxes should pay individuals in the Russian Federation