Types of taxes from individuals. Their characteristic

Taxes are the main source of formation of the revenue part of the budget of the Russian Federation. Taxes play an important role in this. individuals. Individuals in the Russian Federation are subject to several types of taxes, property tax, a number of indirect taxes included in the cost of products purchased by an individual, but the main tax paid by all citizens is the personal income tax.

Taxpayers are individuals who have reached the age of majority, as well as minors - for certain types of income. Taxpayers are generally divided into residents and non-residents. The main criterion for determining residency is the stay of an individual in the country for more than 183 days a year. If an individual satisfies this requirement, he becomes a tax resident Russian Federation.

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

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

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

1) personal income tax;
2) transport tax;
3) property tax;
4) land tax.

The personal income tax in terms of the amount of revenues to the budgets of municipalities ranks 1st and is the main tax from the population to the budget.

The fundamental document regulating the work on the taxation of income of individuals is the Tax Code of the Russian Federation and, in particular, Chapter 23 of Part II of the Tax Code, which entered into force on January 1, 2001, and certain articles of Part I of the Code.

Income tax payers are:

1. Individuals with permanent residence in Russia. Residents include persons residing in Russia for a total of at least 183 days in a calendar year.
2. Individuals who do not have permanent residence in the Russian Federation, in case of income in the territory of Russia.
3. Foreign personal companies whose income is treated as the income of their owners. The owner of a personal company is an individual who owns any business unit whose income in the country of registration of the personal company is not subject to corporate income tax or other similar tax.

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

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

- for residents - from sources in the Russian Federation and abroad;
- for non-residents - from sources in the Russian Federation.

Taxes withheld from the income of individuals are transferred to the budget. Excessively retained by the source of income tax amounts are credited to them in payment of future payments or returned to the individual upon his application.

From income received outside the main place of work, the tax is calculated and withheld in the manner indicated above. At the same time, the amounts of the statutory minimum wage and expenses for the maintenance of children and dependents are not excluded from the income of individuals.

When enterprises, institutions and organizations pay royalties to an individual for the publication, performance or other use of works of science, literature and art, remuneration to authors of discoveries, inventions and industrial designs, as well as when calculating tax on total annual income, documented expenses are taken into account. If these expenses cannot be documented, then they are taken into account in accordance with Decree of the Government of the Russian Federation of May 28, 1992 No. 355 “On the procedure for determining expenses taken into account when taxing the amounts of remuneration of individuals for the publication, performance or other use of works of science, literature and art, as well as rewards for authors of discoveries, inventions and industrial designs.

The object of taxation for individuals is the total income received in a calendar year: for individuals with permanent residence in the Russian Federation - from sources in the Russian Federation and abroad; from individuals who do not have permanent residence in the Russian Federation - from sources in the Russian Federation.

When taxing, the total income received both in cash and in kind is taken into account. Incomes received in kind are taken into account as part of the total annual income at state regulated prices, and in their absence - at free prices on the date of receipt of income. Income received outside the Russian Federation by individuals with permanent residence in the Russian Federation is included in income subject to taxation in the Russian Federation.

The total annual income of the taxpayer does not match the taxable income to which the current scale of income tax rates is applied. Taxable income compared to the total annual income is always less by the amount of deductions allowed in accordance with the law. These deductions consist, as a rule, of the non-taxable minimum, professional expenses, various kinds of individual, family deductions, deductions for children, the amounts of contributions actually paid, and various kinds of social purpose and compulsory insurance funds. The system of allowed deductions for determining the tax liability of an individual is of great importance. Most experts estimate the level of taxation based not on the size of tax rates, but on how much tax deductions are allowed to be used.

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

In addition to deductions from comprehensive income and offsets for taxable income, which are of a universal nature, i.e. which apply to all categories of taxpayers, there are special tax benefits. Eligibility for these benefits requires proof of any special circumstances.

Income tax rates are always set by law. Changes in income tax rates are not allowed during the entire tax period. As a rule, it is also impossible to revise other essential conditions of income taxation. There is a categorical ban on the provision of individual tax benefits, i.e. benefits; that individuals may receive. Benefits are provided only to categories of persons, i.e. to all persons, without exception, who can confirm the existence of special circumstances specified in the law.

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

Taxes on personal income belong to the group of national taxes. At the same time, the regulation on the collection of taxes on personal income, as a rule, is attributed to the exclusive competence of the central level of government. At the national level, the objects of taxation, the methodology for determining taxable income, the level of national machine, the conditions and amounts of universal and special deductions and offsets provided, the general conditions for granting and receiving tax pours, the terms and procedure for paying taxes and reporting are determined. At the regional and local levels, usually only the rates for additional taxes or surcharges on national income taxes can change.

The tax period for personal income taxation is one year. In most cases, this period coincides with either the calendar year or the statutory financial year.

The taxpayer is given the opportunity, when calculating tax liabilities in one form or another, to take into account actually incurred and documented losses of past years. In a number of countries, it is allowed, in the presence of relevant circumstances specified in the legislation, to calculate the amount of tax liabilities current year taking into account future expenses.

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

Personal property tax is a local tax and is fully credited to local budget revenues.

Taxpayers of the tax on the property of individuals are individuals - owners of residential buildings, apartments, cottages, garages and other buildings, premises and structures.

The tax on the property of individuals is calculated on the basis of the tax base and the corresponding tax rate.

The following categories of citizens are exempted from paying property tax on individuals:

Heroes Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;
Disabled people of groups I and II, disabled since childhood;
Participants in the Civil and Great Patriotic Wars, other military operations to defend the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans;
Persons of the civilian staff Soviet army, Navy, internal affairs and state security bodies, who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were during this period in cities, participation in the defense of which is counted to these persons in the length of service for the appointment of a pension on preferential terms established for military personnel of units of the army in the field;
persons entitled to receive social support in accordance with the Law of the Russian Federation dated May 15, 1991 No. 1244-1 “On social protection citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant", in accordance with the Federal Law of November 26, 1998 No. 175-FZ "On the social protection of citizens of the Russian Federation exposed to radiation as a result of the accident in 1957 at the Mayak production association and discharges radioactive waste into the Techa River”;
military personnel, as well as citizens dismissed from military service upon reaching the age limit for military service, for health reasons or in connection with organizational and staff measures, with a total duration of military service of 20 years or more;
Persons who were directly involved in the special risk units in the testing of nuclear and thermonuclear weapons, liquidation of accidents of nuclear installations at weapons and military facilities;
family members of servicemen who have lost their breadwinner. Benefits for family members of military personnel who have lost their breadwinner are provided on the basis of a pension certificate, which bears the stamp “widow of a deceased soldier” or has a corresponding record certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If the indicated family members are not pensioners, the benefit is granted to them on the basis of a certificate of death of a serviceman.

Local self-government bodies have the right to establish tax benefits and the grounds for their use by taxpayers.

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

The transport tax is a regional tax and is introduced on the territory of a particular subject of the Russian Federation by the relevant law of the subject of the Russian Federation. At the same time, the legislative bodies of the subject of the Russian Federation are authorized to determine the tax rate within the limits established by Art. 361 of the Tax Code of the Russian Federation, the procedure and terms for its payment, the reporting form for this tax.

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

Vehicles that are subject to transport taxation include cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, motorized sledges, motor boats, jet skis, non-self-propelled and other water and air vehicles duly registered in accordance with the legislation of the Russian Federation.

The following vehicles are not subject to vehicle tax:

1) rowing boats, as well as motor boats with an engine with a capacity of not more than 5 horsepower;
2) passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower, received through the social protection authorities in the manner prescribed by law;
3) fishing sea and river vessels;
4) passenger and cargo sea, river and aircraft owned by organizations whose main activity is the implementation of passenger and cargo transportation;
5) tractors, self-propelled harvesters of all brands, special vehicles registered with agricultural producers and used in agricultural work for the production of agricultural products;
6) vehicles owned by the right of economic management or operational management of the federal executive authorities, where the military and equivalent service is provided for by law;
7) vehicles that are wanted, subject to confirmation of the fact of their theft by a document issued by the authorized body;
8) airplanes and helicopters of air ambulance and medical service.

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

Land tax payers are individuals who own land plots on the basis of the right of ownership, the right of permanent use or the right of lifetime inheritable possession.

The tax base is defined as the cadastral value of land plots recognized as an object of taxation.

The tax base for each payer - an individual is established by the tax authorities on the basis of information that is submitted to the tax inspectorates by the authorities that maintain the state land cadastre - on the cadastral value of land plots; bodies that carry out registration of rights to real estate and transactions with it - about the persons on whom land plots are registered; municipal authorities - in order to combine the object of taxation with the payer, as well as obtain information about land plots and their owners who have not been registered in accordance with Federal Law No. 122-FZ of July 21, 1997 "On state registration rights to real estate and transactions with it. All these bodies submit information according to the forms approved by the Ministry of Finance of the Russian Federation.

The tax base for land plots that are in common joint ownership is determined for each of the payers who are the owners of this land plot in equal shares.

The Code establishes categories of beneficiaries whose taxable base is reduced by 10,000 rubles. These include:

- Heroes of the Soviet Union and the Russian Federation, full cavaliers of the Order of Glory;
- disabled people with III degree of limitation of the ability to labor activity, as well as persons with 1 and 2 disability groups, established before January 1, 2004 without issuing an opinion on the degree of limitation of the ability to work;
- Disabled since childhood;
- veterans and invalids of the Great Patriotic War, as well as veterans and invalids of military operations;
- individuals entitled to social support in accordance with the Law of the Russian Federation "On social protection of citizens exposed to radiation as a result of the Chernobyl disaster" and persons equated to them.

Reducing the tax base by a tax-free amount is made on the basis of documents confirming the right to reduce the tax base, submitted by the payer to the inspection body at the location of the land plot.

Local authorities have the right to establish additional categories of payers who are entitled to enjoy land tax benefits.

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

Good afternoon, dear readers! Taxes are an integral part of the economic system of any country. They form the budgets of different levels: from federal to local, create the material basis for the existence of the state. Salaries of officials, maintenance of the management apparatus, administrations various levels, the police, the army, and other government agencies are paid through the payment of taxes, which are carried out by legal entities, individual entrepreneurs and individuals. Today we will talk in more detail about personal taxes.

Phys. faces are the population of our country, that is, each of us. Taxation is not an easy category to figure it out on your own, you need to spend many hours studying the Tax Code of the Russian Federation. Therefore, today we will consider the main types of taxes that individuals pay. As simply as possible, we will explain their essence, the process of accrual and payment. We will tell you how to check the existence of obligations, as well as the amounts that must be paid to the budget. And let's start by considering who the taxpayers are and how the state keeps track of them.

Personal taxes: taxpayers and how are they taken into account?

An individual taxpayer is a person:

who owns movable or immovable property - the object of taxation;
who receives income or material benefit.

Payers can be adults and minors. Children may own property that is subject to taxation. Payment for such obligations is carried out by the parents or legal representatives of the child. In addition, individuals are required to pay taxes - residents (spend 183 or more days a year within the country) and non-residents of the Russian Federation.

Accounting for taxpayers is carried out using the TIN (Identification Number). It is assigned when the Federal Tax Service receives data on the appearance of an object of taxation from a particular person. For example, when purchasing a car or finding a job.

The Federal Tax Service cannot always track the fact of the occurrence of an object of taxation. In this case, citizens are obliged to independently transfer this data to the tax authorities. Concealment threatens administrative, and in extreme cases even criminal liability. If you are "suspected" of having hidden income, then the inspection staff will send a letter demanding you submit an income declaration.

Taxes paid by individuals (as well as legal entities and individual entrepreneurs) can be classified as follows:

1. By level:

federal;
regional;
local.

By way of entry:

straight;
indirect.

Depending on the payer:

from individuals
legal entities.

In the last paragraph, there are no individual entrepreneurs, because, strictly speaking, they also refer to individuals. But due to the fact that the taxation of physical. persons registered as individual entrepreneurs has significant differences, they are usually distinguished as a separate category of payers for the convenience of perceiving information “unofficially”. Articlereveals the nuances of taxation of IP.

What taxes do individuals pay: 8 main types!

The Tax Code of the Russian Federation provides for the following types of taxes for individuals:

Income (personal income tax).
Property.
Transport.
Land.
Excise.
Water.
Hunting fee.
Fee for fishing.

Naturally, any tax is charged and paid only when there is an object corresponding to it. Now let's take a closer look at what taxes individuals pay.

Accrual of personal income tax: it is necessary to share!

The essence of personal income tax is revealed in its name - "tax on personal income." The calculation and transfer of the amount of personal income tax from wages is carried out by the employer. It is necessary to independently declare and pay it from the following types of income:

From the sale of movable or immovable property that has been owned for less than three years.
received abroad.
Rental rents.
Winnings (lotteries, drawings).
other income.

Taxes of individuals are not paid on income received:

From the sale of a property that has been yours for over three years.
By inheritance.
By donation from a close relative or family member.

Personal income tax is one of the main taxes that most of our fellow citizens pay. Declarations for personal income tax must be submitted before April 30 of the year following the reporting year. This means that the declaration for 2016 must be submitted by April 30, 2017. In addition to physical persons who have received additional income, the 3-personal income tax form is submitted to the Federal Tax Service by those who want to receive a tax deduction. We'll talk about it a little later.

Personal income tax must be paid before July 15 of the year following the reporting year, that is, the deadline for payment for 2016 is June 15, 2017. But first of all, let's figure out how personal income tax is calculated. The formula is very simple:

TAX AMOUNT = TAX RATE * TAX BASE.

The tax rate is a percentage of the amount of the tax. The tax base is the amount on which the tax is paid, that is, the amount of income. For personal income tax, there are five options for the rate:

9% is the least common rate and currently only applies to income from mortgage-backed bonds issued prior to January 1, 2007.
13% is the standard rate at which most resident payers pay tax with:

salary,
remuneration under civil law contracts (concluded for the performance of work, the provision of services for a certain period of time),
dividends,
income from the sale of property.

15% - the rate applied to physical. persons who are not residents of the Russian Federation, but receive dividends from Russian companies.
30% - will be applied to all types of income of non-residents of the Russian Federation, except for dividends.
35% is the maximum personal income tax rate. It is subject to the following income:

winnings,
income from deposits, deposits.

Here it is worth clarifying: if the annual percentage does not exceed the refinancing rate at the beginning of the year (8.25%) + 10%, then such income is not subject to personal income tax. Accrual occurs only for the amount that exceeds 18.25% of the invested funds. We are talking about rubles. If the deposit is in dollars, then more than 9% of the money invested is charged on the entire income.

Income from fees for the use of borrowed funds of the KPC, and agricultural KPC.

Now let's return to the question of tax deduction - expenses taken into account for taxation.

Firstly, only personal income tax payers at a rate of 13% can reduce the tax base or return part of previously paid taxes.

Secondly, there are 3 types of deductions for individual entrepreneurs (not individual entrepreneurs):

¾ standard (for children, for “yourself” disabled veterans of the Great Patriotic War, heroes of the Russian Federation, Chernobyl survivors), social (amounts spent on education, charity, treatment, pension accumulation),
¾ property (when acquiring or building housing)
¾ professional.

Thirdly, physical non-residents do not have the right to receive these deductions. In all details, the topic of tax deductions is disclosed in articles 218-221 of the Tax Code of the Russian Federation.

Personal taxes: property obliges!

Individuals are required to pay property tax (IN) if they own real estate:

House, apartment, room.
Garage or parking space.
Unfinished buildings.
A complex of buildings and structures united by a common goal.
Other buildings.

Since 2015, the process of calculating the base for IT has undergone significant changes. Now the value of the property is calculated not by the inventory value, but by the cadastral one. At the end of 2016, these changes affected 28 constituent entities of the Russian Federation, and by 2020 they will cover the entire country. This was done to reduce the tax burden on the population, using a system of tax deductions depending on the type of object:

¾ apartment - 20 m²;
¾ room - 10 m²;
¾ house - 50 m²;

This is how much you need to subtract from the area of \u200b\u200bhousing before calculating the amount payable. Interestingly, you don't have to do it yourself. The Federal Tax Service will send a notice to each owner of real estate about the need to pay tax.

Rates range from 0.1% to 2% of the cost. It all depends on the type and size of housing, as well as on the locality, since the property tax is local. This means that the right to determine the rate belongs to local councils: for residential premises - from 0.1 to 0.3%, for commercial and expensive real estate - up to 2%, others - up to 0.5%.

Transport tax liability: the more horses, the more difficult it is to keep them!

Transport tax is paid from any vehicle that is subject to state registration. Its owner is annually sent a letter indicating the tax base and calculating the amount of payment. Details for payment are attached to the letter.

For the current tax period, you will need to pay in the next calendar year. So in 2016, the car owner was paid for 2015. By the way, payments must be made before December 1, otherwise the penalty will start accruing. If you want to check the correctness of the amount indicated on the receipt, then on the official website of the tax, there is a special calculator.

Among the most significant factors for calculating the amount of tax, we highlight:

The region of residence of the owner of the car. Each region has its own rates, as well as increasing coefficients.
Horsepower. Perhaps one of the main factors, because the tax is calculated depending on their number. In this case, a diversified system is used. For example, in Moscow for each hp. "passenger cars" up to 100 hp you need to pay 12 rubles, from 100 to 125 hp - 25 rubles and so on.
Price. For cars whose cost exceeds 3 million rubles, a multiplying coefficient from 1.1 to 3 is provided, depending on the age of the car, type.
Type of vehicle, since each of them has its own coefficients and rates.

If you do not agree with the amount of tax charged, then contact the FTS office at the place of registration or the contact center.

Land tax: if you have - appreciate, appreciate - pay!

Each individual who owns a land plot, or the right to own it for life, or the right to use it indefinitely, pays a tax. The rate can vary between 0.025% and 1.5%, which is left to the discretion of local councils. You can check the information for your region on the website of the Federal Tax Service. The tax base is determined based on the cadastral value of the land.

The deadlines for payment are the same as for transport tax: until December 1 next year. Declarations are not submitted, and the tax is calculated by the specialists of the tax inspectorate, after which a notification is sent to the place of registration of the owner. It usually arrives a month before the deadline for payment. If this did not happen, then it is better to take the initiative on your own and find out how much and where you need to pay so that the accrual of penalties does not start.

Excise duty: the border is closed!

An excise is a federal indirect tax. Not many people know that individuals (not individual entrepreneurs) can also be excise payers. This is possible when importing / exporting excisable goods through customs (Article 179 of the Tax Code). These are:

Alcohol.
Products containing alcohol with a mass fraction of more than 9%.
Alcoholic products.
Tobacco products.
Vehicles: cars, motorcycles (from 150 hp).
Fuel: diesel, household stove and gasoline.
Motor oils.

In more detail, the taxes of individuals on the import / export of excisable goods are covered in Article 181 of the Tax Code of the Russian Federation.

Water tax: we pay for cleanliness!

Individuals (not individual entrepreneurs) pay water tax only when water is taken from an artesian well. To drill such a water well, you need to obtain a license. The abstraction of water from shallower aquifers for personal use is not subject to taxation or licensing.

The calculation of tax liabilities, as well as their payment, is the responsibility of the taxpayer. The rate for 2016 is 93 rubles per volume unit, i.e. per 1000 m³. For owners of wells that do not have meters installed, a multiplying factor of 1.1 is applied. Until 2025, a gradual increase in the tax rate is planned. The tax base is the volume of water pumped out for a certain period of time. It is necessary to submit declarations and pay tax before April 20, June 20, October 20 and January 20, for the 1st, 2nd, 3rd and 4th quarters, respectively.

You may get the impression that an artesian well is very profitable (comparing it with tap water). But do not forget that the cost of drilling, documentation, plus obtaining a license is about 1 million rubles. Depending on the region of the country, this amount can reach 2 million rubles.

Hunting Fees: The more loot, the more tax!

This type of federal tax is paid by individuals who have received permission to hunt:

territories that are in the public domain;
territories that are assigned to individual entrepreneurs or legal entities;
protected natural areas.

The amount of the fee is calculated using the rate in kind and the number of animals. The rate for each type is set separately. You can find the list in Article 333 of the Tax Code. The fee is paid at the same time as the permit is received. Phys. persons (not individual entrepreneurs) do not report on this type of fee.

Fishing fees: a small fee for a big catch!

Article 333 of the Tax Code lists marine biological species for which a fee is payable. But before you start fishing, you need to get permission. The fee calculation formula is standard:

Amount = Number of catch*rate provided for this species.

The fee is paid in stages. The first is a one-time fee (10% of the total amount). The second stage is regular contributions ((total amount - single contribution) / number of months for which the permit is issued). The third stage is the payment of a one-time fee no later than the 20th day of the month following the month in which the permit expires. Physical reporting. individuals are not provided.

How to check for tax liabilities?

Individual taxes must be paid on time. Otherwise, penalties will start to accrue. Failure to receive notification (for transport tax or property tax) will not extenuate guilt. Full responsibility rests with the taxpayer. In order not to delay the payment, you need to periodically check whether the amount due for any tax has been accrued to you. You can do this in two ways:

Visit to the tax office.
Through the personal account of the taxpayer.

A personal visit is undoubtedly better because you can ask all your questions, check the correctness of the accrual, and dispute the amount. The disadvantages of this method are quite obvious: it takes a lot of time, and sometimes it still costs nerves. The tax office is a popular place with taxpayers, and the people in the queue tend to be downright unfriendly.

The Internet, namely the personal account of the taxpayer, can save you from visiting the tax office. Strictly speaking, you still have to visit the inspection once in order to get a login with a password. But this procedure takes no more than 15 minutes. The main thing is to take your passport with you (TIN if available).

You will receive a printout with your login information. It is recommended that you change your password the first time you visit the account. Information appears within three days from the moment of the first registration. On the home page personal account there will be a pivot table. It shows the accrued amount, paid, overpayment and debt. Above, in the "Objects of taxation" tab, you can see what taxes individuals pay. The convenience of a personal account is that it can be used to file an appeal with the Federal Tax Service, as well as get an answer without a personal visit.

How to pay tax: TOP 6 best ways!

Payers of personal income tax from wages, faced with the need to pay taxes on their own, often experience difficulties. We bring to your attention 6 convenient ways to pay tax.

Method 1. Bank cash desk.

It is convenient that a professional will do all the work for you. You only need to provide payment details and a passport. The payer receives payment order with a bank mark, and can be completely calm. The downside is that sometimes you have to stand in a long queue. Details are conveniently generated through your personal account.

Method 2. Payment terminal.

With it, of course, you can pay only some taxes. For example, transport. But quickly, without queues, in any convenient location. The only significant disadvantage is the relatively high commission. Some terminals charge simply extortionate fees for payments.

Method 3. Personal account of the taxpayer.

With the help of a personal account, you can not only find out all the necessary information, but also pay taxes. The only drawback is that payments are supported using cards opened in partner banks of the Federal Tax Service, and their number is not large (about 13). It should be noted that the tax authorities cooperate with almost all major banks.

Taxes levied by the state on the population perform the functions inherent in taxes in general. But at the same time, they also serve as a means of individual communication of a citizen with the state or local governments, reflect his individual involvement in state and local affairs, allow him to feel like an active member of society in relation to these cases, provide a basis for control over them, as well as responsibility state and local governments to taxpayers. Of course, relationships with organizations can also be considered in this aspect, but it is with citizens that it manifests itself especially clearly due to its direct connection with them.

The system of taxes from individuals under the legislation of the Russian Federation includes: income tax (with the adoption of the Tax Code of the Russian Federation it is called a tax on personal income - personal income tax); property taxes; tax on property transferred by inheritance or gift. In addition to them, individuals pay targeted and general taxes with organizations: land tax; tax from vehicle owners and other payments credited to road funds; a single tax on imputed income for certain types of activities; local taxes established by decision of local governments (advertising tax, other taxes). In addition, citizens, in appropriate cases, are charged a significant number of various fees, duties and other obligatory payments included in the tax system of the Russian Federation.

In accordance with the Tax Code of the Russian Federation, the number of taxes on individuals is somewhat reduced, although this does not imply a mandatory reduction in the tax burden, i.e. the total amount of tax payments. The latter depends on tax rates and benefits, the determination of the tax base for the object of taxation, and other factors. The Tax Code of the Russian Federation, in particular, does not mention targeted taxes to be credited to road funds, only one is called - the road tax. But the main taxes - personal income tax and property tax - are preserved. Upgraded to local inheritance or gift tax. Duties (state and customs) and a number of fees have also been retained. All of them are also distributed over three territorial levels.

Personal Income Tax

Personal income tax is the most significant both in terms of revenues and in terms of payers among direct taxes from the population. Covering various sources of income of citizens, it is associated with various areas of their activity.

Personal income tax is calculated and paid on the basis of Ch. 23 part II of the Tax Code of the Russian Federation, adopted by the Federal Law of August 5, 2000 No. 117-FZ.

taxpayers tax on income of individuals (hereinafter referred to as taxpayers) are individuals who are tax residents of the Russian Federation, as well as individuals who are not tax residents of the Russian Federation and receive income from sources in the Russian Federation. Individuals - citizens of the Russian Federation, foreign citizens and stateless persons.

Individuals who actually stay on the territory of the Russian Federation for less than 183 days in a calendar year are not tax residents of the Russian Federation.

Income from sources in the Russian Federation includes:

P dividends and interest received from a Russian organization, as well as interest received from Russian individual entrepreneurs and (or) a foreign organization in connection with the activities of its permanent representative office in the Russian Federation;

P insurance payments in the event of an insured event received from a Russian organization and (or) from a foreign organization in connection with the activities of its permanent representative office in the Russian Federation;

Taxes are the main source of formation of the revenue part of the budget of the Russian Federation. Not the last 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 products purchased by an individual, but the main tax paid by all citizens is the personal income tax.

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

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

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

1) personal income tax;

2) state duty;

3) transport tax;

4) property tax;

5) land tax;

6) fees for the use of wildlife objects;

7) water tax.

Personal Income Tax

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

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

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

Income tax payers are:

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

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

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

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

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

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

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

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

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

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

When taxing the income of individuals who do not have a main job in the reporting year, the amount of income received by them is reduced by the amount of deductions and benefits provided for by the Income Tax Law.

The tax period for personal income taxation is one year. In most cases, this period coincides with either the calendar year or the statutory financial year.

The taxpayer is given the opportunity, when calculating tax liabilities in one form or another, to take into account actually incurred and documented losses of past years. In a number of countries, it is allowed, in the presence of appropriate circumstances specified in the legislation, to calculate the amount of tax liabilities of the current year, taking into account the expenses of future periods.

The main differences in calculating the tax liabilities of individuals for income taxation are as follows:

The calculation of total annual income, adjusted gross income and taxable income has its own peculiarities; there are important and sometimes fundamental differences in the rules for determining the sources of income;

The composition of income included in the total annual income differs in its specifics. Also for the taxpayer great importance may acquire the specificity of determining the moment of receipt of income;

There are differences in the definition of the category “object of taxation”, i.e. the object may be the income of each family member individually, or the cumulative taxation of the income of the entire family as a whole may be applied. Certain types of income may be independent objects of taxation;

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

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

A significant variety is characterized by the rules governing the taxation of foreign citizens operating in the country, as well as the system of taxation of citizens, long time working abroad and receiving income from foreign sources. The rules governing the application of a foreign tax credit for making investment decisions by an individual may have at least importance than the general level of taxation.

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

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

As a result of all deductions from adjusted gross income, taxable income is formed, to which the current scale of income tax rates is applied.

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

Often, the exclusion of a particular type of income from the total annual income for income tax purposes may be due to the presence of additional taxation that is not included in the income tax system and is regulated on the basis of other legislative acts. The total annual income for income tax purposes usually includes all the basic income of employed workers, as well as additional payments, bonuses, bonuses, payments in excess of the basic salary that do not have a compensatory nature.

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

Income of company executives in the form of indirect payments, compensations, benefits and privileges, in last years tended to increase. To prevent tax evasion, legislators are expanding the base for taxing personal income and significantly expanding the scope of mandatory reporting on personal income tax and corporate tax. Failure to include any of these amounts in the declaration may serve as a basis for both administrative sanctions and criminal prosecution. Understating the amount of indirect payments, benefits and benefits received is usually qualified as deliberate concealment of income from taxation.

The total annual income includes business income. Some types of entrepreneurial activity are subject to an independent trade tax. At the same time, production costs, as well as a number of other expenses, are deducted from the total annual income of entrepreneurs.

Passive income, such as dividends, interest on bonds and bank account balances, interest on state, municipal and other securities, can be both included in the taxpayer's total income for income tax purposes and excluded from the taxable amount. Passive income, as a rule, is taxed at preferential rates either on the basis of special articles of laws governing income taxation of individuals or on the basis of separate special laws.

Income derived from the ownership of real estate is included in the personal income tax base, but income derived from the sale of real estate may be subject to both income taxation and existing stand-alone capital gains taxes.

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

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

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

Personal property tax

Personal property tax is a local tax and is fully credited to local budget revenues.

Taxpayers of the tax on the property of individuals are individuals - owners of residential buildings, apartments, cottages, garages and other buildings, premises and structures.

The tax on the property of individuals is calculated on the basis of the tax base and the corresponding tax rate.

The following categories of citizens are exempted from paying property tax on individuals:

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

Disabled people of groups I and II, disabled since childhood;

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

Persons of the civilian staff of the Soviet Army, Navy, internal affairs and state security bodies who held full-time positions in military units, headquarters and institutions that were part of the army during the Great Patriotic War, or persons who were in cities during this period , participation in the defense of which is counted by these persons in the length of service for the appointment of a pension on preferential terms established for military personnel of units of the army in the field;

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

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

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

family members of servicemen who have lost their breadwinner. Benefits for family members of military personnel who have lost their breadwinner are provided on the basis of a pension certificate, which bears the stamp “widow of a deceased soldier” or has a corresponding record certified by the signature of the head of the institution that issued the pension certificate and the seal of this institution. If the indicated family members are not pensioners, the benefit is granted to them on the basis of a certificate of death of a serviceman.

Tax on buildings, premises and structures is not paid:

· pensioners receiving pensions appointed in accordance with the procedure established by the pension legislation of the Russian Federation;

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

· parents and spouses of military and civil servants who died in the line of duty. The privilege is granted to them on the basis of a certificate of death of a military man or a civil servant, issued by the relevant state bodies. Spouses of civil servants who died in the line of duty are entitled to the benefit only if they have not remarried;

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

from residential buildings with a living area of up to 50 square meters and utility buildings and structures with a total area of up to 50 square meters located on plots in horticultural and summer cottage non-profit associations of citizens.

Local self-government bodies have the right to establish tax benefits and the grounds for their use by taxpayers.

Transport tax

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

Transport tax.

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

The following vehicles are not subject to vehicle tax:

1) rowing boats, as well as motor boats with an engine with a capacity of not more than 5 horsepower;

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

3) fishing sea and river vessels;

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

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

6) vehicles owned by the right of economic management or operational management of the federal executive authorities, where the military and equivalent service is provided for by law;

7) vehicles that are wanted, subject to confirmation of the fact of their theft by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical service.

Land tax.

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

Land tax payers are individuals who own land plots on the basis of the right of ownership, the right of permanent use or the right of lifetime inheritable possession.

The tax base is defined as the cadastral value of land plots recognized as an object of taxation.

The tax base for each payer - an individual is established by the tax authorities on the basis of information that is submitted to the tax inspectorates by the authorities that maintain the state land cadastre - on the cadastral value of land plots; bodies that carry out registration of rights to real estate and transactions with it - about the persons on whom land plots are registered; municipal authorities - in order to combine the object of taxation with the payer, as well as obtain information about land plots and their owners who have not been registered in accordance with Federal Law No. 122-FZ of July 21, 1997 "On State Registration of Rights to Real Estate and Transactions with him". All these bodies submit information according to the forms approved by the Ministry of Finance of the Russian Federation.

The tax base for land plots that are in common joint ownership is determined for each of the payers who are the owners of this land plot in equal shares.

The Code establishes categories of beneficiaries whose taxable base is reduced by 10,000 rubles. These include:

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

Disabled persons with the III degree of limitation of the ability to work, as well as persons with 1 and 2 groups of disability, established before January 1, 2004 without issuing a conclusion on the degree of limitation of the ability to work;

Disabled since childhood;

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

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

Local authorities have the right to establish additional categories of payers who are entitled to enjoy land tax benefits.

in terms of federal taxes and regional laws in terms of regional and municipal taxes.

Tax Code of the Russian Federation

basis Russian legislation regulating the taxation of individuals and legal entities in the Russian Federation is the Tax Code of the Russian Federation.

In terms of individuals, and in this material we will only talk about the taxation of individuals, the Tax Code of the Russian Federation establishes:

types of taxes to be paid by individuals in the Russian Federation;

the grounds for the emergence and procedure for the fulfillment of obligations to pay taxes and fees;

forms and methods of tax control;

responsibility for committing tax offenses;

the procedure for appealing acts of tax authorities and actions of their officials.

The Tax Code of the Russian Federation consists of two parts:

the first part of the Tax Code is devoted to establishing general principles taxation, including individuals;

the second part of the Tax Code has 4 sections, including 18 chapters, divided into 374 articles (some of which are not currently in force), regulating certain types of taxes.

During the time that has passed since the adoption of the second part of the Tax Code of the Russian Federation, many changes have been made to it. At the same time, the chapters and articles of the second part of the Tax Code did not enter into force immediately, but successively during 2001-2005.

Taxes are the main source of formation of the revenue part of the budget of the Russian Federation. Not the last role in this is played by taxes from individuals.

Types of taxes from individuals

In the tax system of Russia, there are 3 groups of taxes on individuals, depending on the state body that levies a tax on individuals and uses the funds of this tax:

federal taxes;

regional taxes and

local taxes and fees.

Federal personal taxes

Federal personal taxes include:

personal income tax (PIT) or, as it is also called, income tax.

Regional taxes from individuals

Local taxes on individuals include:

transport tax from individuals.

Local taxes from individuals

Local taxes on individuals include:

personal property tax;
land tax.

Insurance fees from individuals

Let us briefly consider the features of taxation for each of these types of taxes on individuals.

Personal Income Tax (PIT)

Personal income tax is regulated by Chapter 23 "Income Tax on Individuals" of the Tax Code of the Russian Federation.

Personal income tax is paid by individuals who are residents of the Russian Federation, and persons who receive income from sources of the Russian Federation, but who are not its residents.

Individuals staying on the territory of the Russian Federation for more than 183 days in a row are recognized as tax residents. Any income received by them (unless a business is registered) is subject to personal income tax (PIT) in the amount of 9/13/15/30/35%.

The taxable base includes all types of income that were received:

both in cash and
in natural form.

They can also include income in the form of material benefits. For each type of income, the tax base is calculated separately, since there are different tax rates for different types of income.

The taxable base may decrease due to:

Transport tax from individuals

According to Chapter 32 of the Tax Code, taxpayers of the tax on the property of individuals are individuals who have the right to own property that is recognized as an object of taxation.

(Article 400 "Taxpayers" and Article 401 "Object of taxation" of the Tax Code).

Article 407 "Tax Benefits" of the Tax Code, which regulates the procedure for granting benefits for the property tax of individuals, provides for categories of citizens exempt from paying this tax, including pensioners who receive pensions assigned in the manner established by the pension legislation.

The norms of this article provide for the provision of full exemption from the payment of property tax of individuals in respect of one real estate object for the following types at the choice of the taxpayer:

apartment or room;
House;
the premises or structure specified in subparagraph 14 of paragraph 1 of Article 407 of the Tax Code;
economic building or structure specified in subparagraph 15 of paragraph 1 of Article 407 of the Tax Code;
garage or parking space.

In accordance with paragraph 2 of Article 401 of the Tax Code, residential buildings located on land plots provided for personal subsidiary, dacha farming, gardening, gardening, individual housing construction are classified as residential buildings.

That is, a citizen who has the right to apply the tax benefit for the property tax of individuals, since 2015, has the right to exemption from paying this tax in full only, for example, in relation to one residential building, of his choice, regardless of the number residential buildings owned by him.

Information on the selected objects of taxation, in respect of which it is expected to receive a tax benefit, is submitted by the taxpayer to the tax office of his choice before November 1 of the year, which is the tax period starting from which the tax benefit is applied to these objects.

In accordance with the provisions of Chapter 32 of the Tax Code, when establishing a tax on the property of individuals, regulatory legal acts of the representative bodies of municipalities may also establish additional tax benefits not provided for by Article 407 of the Tax Code, the grounds and procedure for their application by taxpayers.

Land tax for individuals

Land tax for individuals is regulated by Chapter 31 "Land Tax" of Article 15 "Local Taxes and Duties" of the Tax Code of the Russian Federation and is a local tax.

Land tax must be paid by all individuals who own land plots. The size of the land tax rate is formed in every municipality on the basis of the basic coefficients established in the Tax Code of the Russian Federation.

The procedure for calculating land tax for individuals

Land tax is charged to individuals only on land plots located within the boundaries of the municipality. If a citizen owns several land plots, he is presented with amounts based on the rules in force at the location of each.

Not subject to land tax limited or withdrawn from circulation land, as well as forest areas.

Not include in the number of objects of taxation of land on which natural water bodies are located, classified as water resources.

The basis for calculating land tax for individuals is the cadastral value of the land plot, determined in accordance with the requirements of the law.

In light of recent changes, this cost has increased significantly. The assessment of the cadastral value of a land plot depends on the location, area, level of market prices, fertility and other factors. The approved figure may be disputed by the taxpayer, subject to the presentation of an independent valuation report or other documents indicating a lower value.

When establishing shared ownership of a land plot, each citizen is obliged to pay a part of the tax equivalent to the volume of his rights. Under the general joint regime, the distribution of duties is carried out in equal shares.

Minor or incapacitated citizens are also payers of land tax for individuals, for them the burden of paying the tax is borne by guardians or parents.

Land tax rate for individuals and tax period

The calculation of the amounts of land tax payable by individuals is carried out by the territorial Federal Tax Service of the Russian Federation on the basis of approved rates. The period for accruals is a calendar year.

Tax officials apply the following rates:

0.3% - agricultural land, housing stock, communications, gardening, land for defense, customs needs, security;
1.5% - all other plots.

Municipalities are empowered to adjust the specified land tax rates for individuals.

Deadline for payment of accrued amounts for individuals cannot be set before November 1 year following the billing year.

Not required to pay land tax representatives of the indigenous peoples of the North, Far East and Siberia, recognized as small. The category of beneficiaries also includes residents of these communities living on lands used to preserve the traditional way of life, a disappearing type of management.

Insurance fees (contributions) from individuals

From January 1, 2010, the chapter of the Tax Code of the Russian Federation on the unified social tax became invalid. The legislator introduced new system taxes, called insurance fees.

Who is the taxpayer for insurance fees

The obligation to pay insurance premiums arises:

from employers with amounts paid to employees;

individual entrepreneurs (fixed rates).

Insurance premium rates in 2019

In 2018, insurance premium rates will remain at the same level. The State Duma decided not to raise rates. The total rate of insurance premiums in 2018 will be 30%.

Table. Insurance premium rates in 2019.

*- at this rate, only payments that exceed the maximum limit for the insurance premium base are taxed (clause 4, article 8 and clause 1, article 58.2 of Law No. 212-FZ).