Types of taxes - which are for LLCs, individual entrepreneurs and individuals. Taxation of individuals Taxes from individuals in the Russian Federation

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

Types of taxes and fees from individuals

Important! It should be borne in mind that:

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

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

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

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

Consider the types of taxes paid by individuals in more detail.

income taxes

9% on dividends received by residents of the Russian Federation

13% is the generally applicable rate

35% - regarding deposit interest, gambling winnings

30% on profits of foreigners - non-residents of Russia

15% on dividends received by foreigners

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

professional;
standard;
property;
social.

The procedure for implementing the aforementioned rule, the specifics of its application are regulated by the current legislation.

Transport tax

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

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

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

Property tax

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

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

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

Land tax from individuals

own a land plot;
use the land by right of life tenure;
issued the right of permanent use to the plots.

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

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

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

Types of income subject to income tax

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

Types of income that are NOT subject to personal income tax

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

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, 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, it becomes a tax resident of the 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 personal income is the Tax Code of the Russian Federation and, in particular, Chapter 23 of Part II of the Tax Code, entered into force on 01.01.2001, 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 assess 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 deduction 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 liability for information submitted to the tax authorities, for the correct determination of tax liabilities, timely payment of taxes and 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 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 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 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 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 nuclear and thermal tests nuclear 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 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 to 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 sending a notice of payment of land tax to such a person.

INTRODUCTION

CHAPTER 1. Taxation of personal income

1 Taxpayers and tax base

2 Tax agents and their responsibilities

CHAPTER 2. Features of tax calculation

2 Procedure for determining the tax base

3 Tax rates

CHAPTER 3. Tax deductions

1 Types of tax deductions

2 Standard tax deductions

3 Social deductions for personal income tax

4 Property tax deductions

CHAPTER 4. Practical calculations

2 Procedure for submitting information to the tax authority

CONCLUSION

BIBLIOGRAPHY

APPS

Introduction

In the conditions of market relations and especially in the period of transition to the market, the tax system is one of the most important economic regulators, the basis of the financial and credit mechanism of state regulation of the economy.

The effective functioning of the entire national economy depends on how well the taxation system is built. Of particular interest is the personal income tax. It is he who today turned out to be, perhaps, the main subject of discussions about the ways and methods of reform, as well as sharp criticism. That is why, the chosen topic of the course work: “Taxation of individuals”, is especially relevant at the present time.

The purpose of this course work is to explore the features of taxation of individuals on the basis of Russian tax legislation.

The tasks set for writing the course work are as follows:

Define the basic concepts of taxation of personal income.

Discuss types of tax deductions.

3. To study the procedure for calculating personal income tax.

The work consists of an introduction, the main part, a practical part, a conclusion, a list of references and an application.

The main part consists of three chapters.

The first chapter reveals the categories of taxpayers for personal income tax, defines the concept of tax agents and their responsibilities.

The second chapter discusses the procedure for determining the taxable base, the types and nature of tax rates, and practical examples of the application of tax rates.

In the third chapter, tax deductions are indicated, practical examples of deductions are given.

The fourth chapter considers a practical example of calculating personal income tax, the procedure for submitting information to the tax authority and filling out forms 1-NDFL and 2-NDFL. The forms are filled out on the basis of a practical example and are given in the application of the course work.

In conclusion, the main changes in the taxation of personal income in 2006 are considered.

Legislative base course work served as: Tax Code of the Russian Federation, Federal Laws of the Russian Federation N 71-FZ (dated 06/30/05), No. 204-FZ (dated 12/29/04), No. 112-FZ (dated 08/20/04) "On Amendments to Article 217 part two of the Tax Code of the Russian Federation", Letter N MM-6-04/199 (dated December 31, 2004) "On the forms of reporting on personal income tax for 2004".

The theoretical basis of the work is educational materials and science articles the following authors: Chernika D.G., Petrova A., Mikhailovsky A.

Chapter 1. Taxation of income of individuals

1.1Taxpayers and taxable base

On January 1, 2001, a personal income tax was introduced on the territory of the Russian Federation, which is calculated on the basis of Ch. 23 h. 2 NC. Individual income tax must be paid by all categories of citizens without exception, regardless of their professional, social or any other affiliation.

Tax payers are individuals - tax residents of the Russian Federation, as well as persons who are not tax residents, but receive income from sources located in the territory of the Russian Federation (7, p. 452).

The object of taxation is income received (10, p. 5):

-Residents - from all sources, both on the territory of the Russian Federation and abroad;

-Non-residents - from sources in the Russian Federation.

The tax base is defined as the sum of all income received in cash, in kind or in the form of material benefits, reduced by the amount of tax deductions.

In accordance with Art. 53 of the Tax Code of the Russian Federation, the tax base for this tax is a cost, physical or other characteristics of the object of taxation, and it is calculated, along with various categories, also by employers: Russian organizations, individual entrepreneurs and permanent representative offices of foreign organizations in the Russian Federation, from which or as a result of relations with which the taxpayer received income subject to taxation at the source of payment - according to the amounts of such income (1, article 53).

When determining the tax base, all incomes of the taxpayer received by him both in cash and in kind, or the right to dispose of which he has arisen, as well as income in the form of material benefits, determined in accordance with Art. 212 of the Tax Code of the Russian Federation. If any deductions are made from the taxpayer's income by his order, by decision of the court or other bodies, such deductions do not reduce the tax base (1, art. 212).

1.2Tax agents and their responsibilities

Tax amounts are calculated by tax agents on a monthly cumulative basis from the beginning of each tax period based on the results of each month in relation to all income taxed at a rate of 13%.

Tax amounts withheld in previous months are creditable. If the taxpayer has income subject to different rates, then in this case the personal income tax is calculated separately for each type of income. The tax is calculated and withheld by the tax agent upon actual payment of income to the taxpayer or on his behalf to third parties. However, the amount of tax withheld cannot exceed 50% of the amount of the payment.

If it is impossible (if it is known in advance that the period during which the amount of the accrued tax can be withheld exceeds 12 months) to withhold the tax from the taxpayer, the tax agent is obliged to notify the tax authority at the place of its registration in writing about the impossibility to withhold the tax and the amount of the taxpayer's debt. Tax agents are required to transfer the amount of calculated tax at the place of their registration with the tax authority.

Personal income tax is transferred no later than: the day following the day of actual receipt of income, if the income is paid in cash; the day following the day of actual withholding of the calculated amount, if the income is paid in kind or in the form of material benefit; the actual receipt of cash in the bank for the payment of income or the date of transfer of income from the accounts of tax agents to the accounts of the taxpayer, if the income to be paid is received by tax agents or transferred from their bank accounts.

Payment of tax at the expense of tax agents is not allowed.

Chapter 2. PECULIARITIES OF TAX CALCULATION

1 The procedure for determining income and the date of receipt of income

An employee can receive income from the organization in cash, in kind and in the form of material benefits. Income received in cash includes: wages; allowances and additional payments (for example, for length of service, length of service, combination of professions, night work, etc.); payments due to regional regulation of wages (for example, for work in desert and waterless areas, high mountain areas); awards and rewards.

Income received in kind includes: payment for goods (works, services) for an employee; issuance of goods to employees (performance of work for them or provision of services to employees) free of charge, i.e. free of charge; wages in kind (6, p.12).

At the same time, if voluntary deductions are made from income, the tax base is not reduced by a decision of a court or other authorities. If the amount of tax deductions in the tax period turns out to be more than the amount of income for which the rate of 13% is applied, then the tax base equal to zero is applied in this tax period, and the difference between the amount of tax deductions and the amount of income is next year not transferred. The tax base is calculated separately for each type of income and each source of payment.

The main incomes of taxpayers are the following (8, p.3).

1. Remuneration for the performance of labor or other duties, work performed, service rendered.

material benefit.

Income from insurance contracts and non-state pension provision contracts.

Income in the form of interest received by taxpayers on deposits in banks located in the territory of the Russian Federation.

5. Dividends and interest received from a Russian organization by a foreign organization in connection with the activities of its permanent representative office in the Russian Federation, as well as interest received from Russian individual entrepreneurs.

Income received from the use of copyright and related rights in the Russian Federation.

Income received from leasing and other use of property located on the territory of the Russian Federation.

Income from the sale of: movable and (or) immovable property, shares or other and securities, a lot of property owned by an individual, shares in the authorized capital of organizations, rights of claim against a Russian organization or a foreign organization in connection with the activities of its representative offices in the territory of the Russian Federation .

Pensions, allowances, scholarships and other similar payments paid in accordance with the law.

Income from the use of any vehicles, including ships or aircraft, pipelines, power lines (power lines), fiber-optic and (or) wireless communication lines, communications equipment, computer networks, income from renting them, as well as fines for demurrage (delay).

Income from equity participation in the organization.

Other income received by the taxpayer as a result of his activities (Articles 210-214 of the Tax Code of the Russian Federation).

The tax is imposed on the total amount of income that the employee received from the organization in the calendar month, reduced by the amount of tax-free income and the amount of tax deductions. In accordance with Art. 217 of the Tax Code of the Russian Federation, the following types of income of individuals (given in this term paper the list of income is not complete: it includes income for which employers' organizations are most often the source of payment):

State benefits, with the exception of temporary disability benefits, as well as other payments and compensations paid in accordance with applicable law.

Pensions for state pension provision labor pensions, assigned in accordance with the procedure established by the current legislation (clause 2 of article 217 of the Tax Code of the Russian Federation as amended by Federal Law No. 204-FZ of December 29, 2004).

EXAMPLE. In accordance with the collective agreement adopted by the organization, employees who have received a disability as a result of an accident at work or an occupational disease are paid an additional pension.

The amount of such a pension is subject to inclusion in the tax base for income taxed at a rate of 13%.

All types of compensation payments established by the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government (within the limits established in accordance with the legislation of the Russian Federation), related to clause 3 of article 217 of the Tax Code of the Russian Federation. The amounts of compensation payments paid in excess of the norms established in accordance with the legislation are subject to personal income tax in accordance with the generally established procedure.

EXAMPLE. The organization partially pays the cost of living in a hostel for its employee.

In this case, the payment by the organization for the employee of the cost of his accommodation in the hostel is considered as the receipt by the employee of income in kind in accordance with Art. 211 of the Tax Code of the Russian Federation.

Since the current legislation does not provide for reimbursement of the cost of living in a hostel to an employee, this income is included in the tax base for income taxed at a rate of 13%.

The amount of one-time material assistance provided in accordance with paragraph 8 of Article 217 of the Tax Code of the Russian Federation.

EXAMPLE. The employee was provided financial assistance in connection with the death of his mother in the amount of 5000 rubles.

This financial assistance is completely exempt from taxation.

EXAMPLE. The employee was provided financial assistance in connection with the death of his brother in the amount of 5000 rubles.

In this case, in accordance with sub. "b" paragraph 8 of Art. 217 of the Tax Code of the Russian Federation, the amount of financial assistance is not exempt from taxation. This material assistance is taxed at a rate of 13%, taking into account the deduction provided for in paragraph 28 of Article 217 of the Tax Code of the Russian Federation

Income not exceeding 2,000 rubles received on each of the following grounds for the tax period (clause 28, article 217 of the Tax Code of the Russian Federation): the value of gifts, the value of prizes in cash and in kind, etc.

EXAMPLE. The employee was presented with a TV set for his birthday, the cost of which is 8000 rubles.

When forming the tax base for income taxable at a rate of 13%, it is necessary to take into account the value of the gift in excess of 2000 rubles.

Thus, the amount of 6,000 rubles should be included in the employee's income. (8000 rubles - 2000 rubles). (7, p. 467-492).

The tax period for personal income tax is a calendar year (8, p. 62).

When calculating the tax base for personal income tax, the date of actual receipt of income is (10, p. 9):

-the day of payment of income, including the transfer of income to the taxpayer's accounts in banks or, on his behalf, to the accounts of third parties - when receiving income in cash;

-day of transfer of income in kind - when receiving income in kind;

-the date of payment of interest on received borrowed (credit) funds, purchase of goods, purchase of securities - upon receipt of income in the form of material benefit;

-the last day of the month for which the income for the performed labor duties is accrued in accordance with the employment contract - when receiving income in the form of wages.

2.2 Procedure for determining the tax base

The procedure for calculating the tax is established by Art. 225 of the Tax Code of the Russian Federation.

The amount of tax is calculated without taking into account the income received by the taxpayer from other tax agents and the amounts of tax withheld by other tax agents. Therefore, if an employee is admitted to an organization in the middle of the tax period and from the certificate of income of an individual submitted by him from a previous place of work, it follows that the previous tax agent made any mistakes in calculating the tax (for example, provided more or less than follows, standard tax deductions, etc.), their correction by a new tax agent is not allowed.

The tax amount is determined in full rubles. The tax amount is less than 50 kopecks. discarded, and 50 kopecks. and more are rounded up to the full ruble.

The tax base is determined separately for each type of income, for which different tax rates are established (clause 2, article 210 of the Tax Code of the Russian Federation).

The total amount of personal income tax payable for the tax period (calendar year) by an individual who is a tax resident of the Russian Federation is the amount received as a result of adding the amounts of tax calculated by multiplying the tax base for each type of income in respect of which the a certain tax rate, at the appropriate rate.

When determining the tax base, all taxpayer income received by him both in cash and in kind or the right to dispose of which he has arisen, as well as income in the form of material benefits (clause 1 of article 210 of the Tax Code of the Russian Federation) are taken into account.

If any deductions are made from the income of the taxpayer by his order, by decision of the court or other bodies, they do not reduce the tax base.

If a taxpayer has received income (incurred expenses) denominated (nominated) in foreign currency, then for the purpose of calculating the tax on personal income, they are recalculated into rubles at the rate of the Central Bank of the Russian Federation established on the date of actual receipt of income (on the date of actual implementation of expenses) (p. 5 article 226 of the Tax Code of the Russian Federation). When calculating the tax on personal income for a tax period, all taxpayer incomes are taken into account, the date of receipt of which refers to the corresponding tax period.

At the same time, the date of actual receipt of income is defined as a day (clause 1, article 223 of the Tax Code of the Russian Federation):

payments of income, including transfers of income to the taxpayer's accounts in banks or, on his behalf, to the accounts of third parties - when receiving income in cash; - transfer of income in kind t when receiving income in kind;

payment by the taxpayer of interest on received borrowed (credit) funds, acquisition of goods (works, services), securities - upon receipt of income in the form of material benefit.

When receiving income in the form of wages, the date of actual receipt by the taxpayer of such income is the last day of the month for which he was accrued income for the performed labor duties in accordance with the employment contract (clause 2 of article 223 of the Tax Code of the Russian Federation)

2.3 Tax rates

Tax rates are set at 13% for all types of income and for all categories of payers, with the exception of income for which other rates are set.

The rate of 35% is set in accordance with paragraph 2 of Article 224 of the Tax Code of the Russian Federation dated 05.08.2000 No. 117-FZ (8, p. 12):

-from the value of any winnings and prizes in excess of 2,000 rubles received in promotional events;

-from insurance payments under voluntary insurance contracts in terms of exceeding the amounts specified in paragraph 2 of Article 213 of the Tax Code of the Russian Federation;

-from interest income on deposits in banks in terms of exceeding the amount calculated on ruble deposits, based on three-fourths of the current refinancing rate of the Central Bank of the Russian Federation, during the period for which interest is accrued, and 9% per annum - on foreign currency deposits;

The tax rate of 30% is set for all income received by individuals who are not tax residents of the Russian Federation (clause 3 of article 224 of the Tax Code of the Russian Federation dated 05.08.2000 No. 117-FZ) (8, p. 12).

Since 2005, the rate on income from equity participation in the activities of organizations received in the form of dividends has increased significantly - from 6 to 9%. These changes were put into effect by Federal Law No. 95-FZ of July 29, 2004.

Income in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by managers with mortgage coverage before January 1, 2007 in accordance with paragraph 5 of Article 224 Tax Code of the Russian Federation dated 05.08.2000 No. 117-FZ are also taxed at a rate of 9% (7, p. 454).

Chapter 3. Tax deductions

1 Types of tax deductions

tax base rate income

The amount of income received by an employee of the organization can be reduced by tax deductions. A tax deduction is a fixed amount of money that reduces an employee's income when calculating tax.

There are deductions (9, p.6):

Standard;

Social;

property;

-professional.

When determining the tax base, taxpayers are entitled to receive standard, social, property and professional tax deductions.

Standard tax deductions are provided to taxpayers on a monthly basis. Standard deductions reduce income taxed at a rate of 13% Art. (3, article 218 of the Tax Code of the Russian Federation).

Social tax deductions reduce the tax base for income taxed at a rate of 13% by the amount of expenses incurred in a given tax period for the purposes of charity, education and treatment (3, article 219 of the Tax Code of the Russian Federation).

Property tax deductions are provided to individuals when selling and acquiring property (3, Art. 220 of the Tax Code of the Russian Federation).

Within the established social and property deductions, the legislative bodies of the constituent entities of the Russian Federation, taking into account their regional characteristics, may establish other amounts of deductions.

Professional tax deductions are provided to taxpayers in accordance with Art. 221 of the Tax Code of the Russian Federation.

An organization can reduce an employee's income only by standard tax deductions. Social, property and professional deductions are not provided by the organization. The organization can provide standard tax deductions to those employees with whom an employment contract is concluded. If an individual performs work under a civil law contract, then the organization cannot reduce his income by standard deductions.

If a person works under an employment contract in several organizations, then deductions are provided only in one of them. In which organization to receive a deduction, the employee decides independently. Deductions are provided on the basis of a written application of the employee and documents confirming his right to them (for example, copies of a certificate of a participant in the liquidation of the accident at the Chernobyl nuclear power plant, a disabled person, etc.).

3.2 Standard tax deductions

Employees' taxable income is reduced by standard tax deductions on a monthly basis. Standard, tax deductions can be provided in the following amounts: 3000 rubles; 500 rubles; 600 rubles; 400 rubles

If the employee's income is less than the tax deduction granted to him, then the personal income tax is not withheld from him.

The list of persons entitled to a deduction in the amount of 3000 rubles. Per month, given in paragraph 1 of Art. 218 of the Tax Code of the Russian Federation (as amended by the Federal Law of July 25, 2002, No. 116-FZ). The maximum amount of deductions for the year is 36,000 rubles (3,000 rubles x 12 months)

This deduction, in particular, is granted to employees: who suffered at nuclear facilities as a result of radiation accidents and nuclear weapons tests; who are invalids of the Great Patriotic War; who became disabled I, II and III groups due to injury, concussion or injury received in the defense of the USSR or the Russian Federation, as well as other categories of workers, a more detailed list of which is given in paragraph 1.

The list of persons entitled to a deduction in the amount of 500 rubles. per month, is given in paragraph 1 of Art. 218 of the Tax Code of the Russian Federation. The maximum amount of deductions for the year is 6000 rubles (500 rubles x 12 months)

This deduction, in particular, is granted to employees: who are Heroes of the Soviet Union or the Russian Federation; who were awarded the Order of Glory of three degrees; who have become disabled since childhood; who became invalids of I and II groups; who suffered in atomic and nuclear disasters, provided that they are not entitled to a standard tax deduction of 3,000 rubles, as well as other categories of employees, a more detailed list of which is given in paragraph 1 of article 218 of the Tax Code of the Russian Federation.

All employees who have children are given a tax deduction of 600 rubles. per month for each child. The deduction is applied until the employee's income exceeds 40,000 rubles. The tax credit is available for every child under 18 years of age and for full-time students up to 24 years of age. The deduction must be applied from the month in which the child was born until the end of the year in which the child reaches the specified age. If the employee is unmarried, the deduction is doubled. Whether the employee raises the child on his own or pays alimony, it does not matter. If an employee who is obliged to pay alimony evades paying them, the deduction is not provided to him.

If a person has not been working in an organization since the beginning of the year, then the deduction is provided taking into account the income that he received at his previous place of work.

The income of employees who are not entitled to deductions in the amount of 3,000 rubles. and 500 rubles, must be reduced monthly by a standard tax deduction of 400 rubles. The deduction is applied until the employee's income, taxed at a rate of 13%, does not exceed 20,000 rubles. Starting from the month in which the employee's income exceeds 20,000 rubles, this tax deduction does not apply.

If a person has not been working in an organization since the beginning of the year, then the deduction is provided taking into account the income that he received at his previous place of work. In this case, the employee must submit to the accounting department a certificate of income in the form of No. 2-NDFL from the previous place of work.

If an employee is entitled to several standard deductions, the amount of which is 3,000, 500 and 400 rubles, he is granted the maximum of them. Deduction for the maintenance of children in the amount of 600 rubles. provided regardless of whether the employee uses another deduction or not.

Consider the application of standard deductions in practice:

EXAMPLE. An employee of the organization submitted to the accounting department an application and the necessary documents to provide him with a standard tax deduction for the maintenance of a child born in January 1987.

Despite the fact that the child in January 2005. has already turned 18 years old and regardless of whether this child continues to study or not, a deduction for his maintenance is provided to the father until the end of 2005. (provided that the taxpayer's income did not exceed 40,000 rubles in a year).

3.3 Social deductions for personal income tax

Employees who have income taxed at a rate of 13 percent can receive social deductions (4, article 219 of the Tax Code). So the state encourages charitable activities, education and health promotion. If a person studies at his own expense, he is entitled to a social tax deduction. It is provided when paying for education in both domestic and foreign educational institutions, including abroad. The deduction is due when receiving higher education, when studying at advanced training courses. You can also get a deduction for the child's education if he is under 24 years old. Not only parents, but also guardians can take advantage of the deduction for the study of children. At the same time, for you, the form of education can be any, but for the child - only daytime. The deduction is limited to 38 thousand rubles per year. It also cannot be more than the employee's salary.

If an employee pays for his studies and for the education of two children, then the limit is tripled - 38,000 rubles for each student. In order to receive a deduction, an educational institution must have a license for educational activities. There must be a written agreement with the educational institution, which specifies the form of education and its cost.

Payments for treatment in medical institutions in Russia are exempt from personal income tax. Medical institution must have a license. The total amount of the social deduction for treatment and medicines cannot exceed 38 thousand rubles a year. For expensive types of treatment (for example, operations for many severe forms diseases) the deduction is given in the amount of actual expenses. These types of treatments are also listed in regulation No. 201.

3.4 Property tax deductions

When determining the size of the tax base, the taxpayer has the right to receive property tax deduction in the amounts received by the taxpayer in the tax period from the sale of residential buildings, apartments, summer cottages, garden houses or land plots, as well as other property.

When selling residential houses, apartments, including privatized residential premises, dachas, garden houses or land plots and shares in the said property, a deduction is provided (Clause 1, Article 220 of the Tax Code of the Russian Federation as amended by Federal Law No. 112-FZ of 20.08.2004):

in an amount not exceeding in total 1,000,000 rubles, if the objects sold were owned by the taxpayer for less than three years;

in the full amount received by the taxpayer from the sale of the named objects, if the property was in his ownership for three years or more.

EXAMPLE. An individual sold an apartment in 2005, the cost of which, under a sale and purchase agreement, amounted to 1,200,000 rubles.

The apartment was purchased (or privatized) in 2004, i.е. owned for less than 3 years. The property deduction is provided in the amount of 1,000,000 rubles. Income in the amount of 200,000 rubles. (1,200,000 rubles -1,000,000 rubles) is subject to taxation at a rate of 13%.

The apartment was purchased (or privatized) in 2001, i.е. owned for over 3 years. The property deduction is provided in the amount of 1,200,000 rubles. There is no taxable income.

When selling other (non-residential) property, the deduction is provided:

in an amount not exceeding 125,000 rubles in total, if the property sold was owned by the taxpayer for less than three years;

in the full amount received from the sale of other property owned by the taxpayer for three years or more.

EXAMPLE. An individual sold a car (the value under the sale and purchase agreement is 210,000 rubles) and a garage (the value under the sale and purchase agreement is 300,000 rubles).

The car was owned by an individual for 2 years. A property deduction is provided in the amount of 125,000 rubles. Income in the amount of 85,000 rubles. (210,000 rubles - 125,000 rubles) is subject to a 13% supply tax.

The garage was owned by an individual for 4 years. The property deduction is provided in the full amount of income received - 300,000 rubles. There is no taxable income.

The new provision is that you can get a deduction when purchasing an apartment or rights to an apartment in a house under construction. To receive a deduction when acquiring rights to an apartment in a house under construction, you can provide an appropriate contract. Thus, the situation was settled when a person paid money in advance, even at the design stage, and received a benefit many years later at the time of receiving a document on ownership

In addition to the deduction in the amount of 1 million rubles, the taxpayer may include a deduction in the amount of amounts used to pay interest on targeted loans and credits. If until 2005 it was possible to use only a mortgage loan received in Russian banks to receive a deduction, then from 2005 this situation will change. Targeted loan (credit) can be obtained from both credit and other organizations. In the case of targeted use, interest on such credits (loans) is also deductible.

CHAPTER 4. PRACTICAL CALCULATIONS

1 Calculation of tax per individual employee

EXAMPLE. Petrov Petr Petrovich, permanently residing in Russia (TIN 410112345678), received the following income in 2005:

From January to December, at Temp LLC, he received a monthly salary of 9,000 rubles. Here he was given standard tax deductions on a monthly basis:

deduction in the amount of 400 rubles. (clause 3 clause 1 article 218 of the Tax Code of the Russian Federation);

deduction for the provision of a child (daughter 21 years old - student of the full-time department) in the amount of 600 rubles. (Clause 1, Article 218 HK RF).

January 25, 2005 Petrov P.P. was given an interest-free loan in the amount of 15,000 rubles. for 3 months. (The refinancing rate set by the Central Bank of the Russian Federation on the date of the loan is 13% per annum).

Petrov P.P. owns shares of the Russian organization Temp LLC, on which in March 2005 he received dividends in the amount of 10,000 rubles.

In April, he sold the company a car that he had owned for less than 3 years for 270,000 rubles.

In June, he received a quarterly bonus in the amount of 10,000 rubles.

In August, Temp LLC gave him a gift for his anniversary worth 10,000 rubles.

In October, he received financial assistance for the purchase of an apartment in the amount of 50,000 rubles.

8. During the year, the employee made the following costs:

Donated 2,000 rubles for charitable purposes;

He paid 40,000 rubles for his daughter's education;

Paid for treatment 15,000 rubles.

I bought an apartment for 350,000 rubles.

1. Determine the amount of income tax calculated by the tax agent:

MonthIncomeTax Deductions incomeAmount of tax from the beginning годаза мес.январь 9000 600+400=1000800010401040февраль 9000х2=18000 600х2+400х2=20001600020801040март 9000х3=27000 600х3+400х2=26002440031721092апрель 9000х4=36000 600х4+400х2=32003280042641092май 9000х5=45000 600х4+400х2=32004180054341170июнь 9000х6+10000=64000 600х4+400х2 =32006080079042470июль 64000+9000=73000 600х4+400х2=32006980090741170август 73000+9000+10000=92000 600х4+400х2+2000=520086800112842210сентябрь 92000+9000=101000 600х4+400х2+2000=520095800124541170октябрь 101000+9000+50000=160000 6 00х4+400х2+ 2000х2=7200152800198647410November 160000+9000=169000 7200161800210341170December 169000+9000=1780000027080

Determine the amount of income tax calculated by the tax authority:

Income of Petrov P.P. will be: 178,000 rubles + 270,000 rubles = 448,000 rubles.

The expenses of Petrov P.P. at the end of the year will be:

200 rubles + 2,000 rubles + 350,000 rubles + 38,000 rubles + 15,000 rubles = 412,200 rubles

Taxable income: 448,000 rubles - 412,200 rubles = 35,800 rubles.

Tax amount: 35,800 rubles. x13%=4,654 rubles

Tax refund: 4,654 rubles - 22,204 rubles = 17,550 rubles.

Calculation of the amount of tax on dividends:

The amount of dividends received is 10,000 rubles x 9% = 900 rubles.

Calculation of the amount of tax on borrowed funds:

Petrov P.P. authorized the lender organization to determine the amount of material benefits, calculate tax from this amount and withhold it from wages.

The interest fee calculated on the basis of 3/4 of the refinancing rate is 152.26 rubles. (15,000 rubles x (13% x 3/4) x 38 days: 365 days).

The amount of material benefit is equal to: 152.26 rubles.

The tax is calculated at a rate of 35%: 152.26 x 35% = 53.29 rubles. (53 rubles).

The calculated amount of tax is withheld when paying wages for February.

The interest fee calculated on the basis of 3/4 of the refinancing rate is 82.81 rubles. ((15,000 rubles - 5,000 rubles) x (13% x 3/4) x 31 days: 365 days).

The amount of material benefit is equal to: 82.81 rubles.

81 rub. x 35% = 28.98 rubles. (rounded up to 29 rubles).

The calculated amount of tax is withheld when paying wages for March.

The interest fee calculated on the basis of 3/4 of the refinancing rate is 40.07 rubles. ((10,000 rubles - 5,000 rubles) x (13% x 3/4/) x 30 days: 365 days).

The amount of material benefit is equal to: 40.07 rubles.

The amount of income tax calculated at the rate of 35% is:

07 rub. x 35% = 14.02 rubles. (rounded up to 14 rubles).

The calculated amount of tax is withheld when paying wages for April.

For the correct accounting of income, tax agents are required to maintain form N 1-NDFL "Tax card for recording income and personal income tax", and in relation to the submission of information about the income of individuals to the tax authorities form N 2-NDFL "Certificate of income of an individual ".

tax card<#"justify">To fill out Form 2-NDFL (Reference), the data contained in the "Tax Card for Accounting for Income and Personal Income Tax" for 2003, Form N 1-NDFL and the reference information provided in the Appendix to Forms 1-NDFL and 2 are used. - personal income tax.

The Certificate reflects information about the income paid by the tax agent - the source of income to an individual, the amounts of deductions, the amounts calculated and withheld by this source of tax payment.

An example of filling out forms 1-NDFL and 2-NDFL in Appendix 1, 2.

4.2 Procedure for submitting information to the tax authority

The organization is required to keep records of the income that it pays to employees. Income accounting is carried out in a special tax card in the form No. 1-NDFL, approved by order of the Ministry of Taxation of the Russian Federation dated December 2, 2002. No. BG-3-04/686 "On Approval of Reporting Forms for Personal Income Tax for 2002".

The tax must be transferred to the budget no later than the day on which the cash was received cash for the payment of income or the amount of the bull's income is transferred to the employee's bank account.

If income is paid in kind or received by an employee in the form of material benefit, the tax is transferred to the budget no later than the day following the day the tax was actually withheld. The tax is transferred at the place where the organization is registered for tax purposes.

If the total amount of withheld tax payable to the budget is less than 100 rubles, it is added to the amount of tax payable in the next month. In any case, this amount must be transferred no later than December of the current year.

At the end of the year, for each employee of the organization, a certificate of income of an individual is drawn up in the form No. 2-NDFL, approved by order of the Ministry of Taxation of the Russian Federation dated December 2, 2002 No. BG-3-04 / 686 "On approval of reporting forms for personal income tax for 2002 year". An income statement is submitted to the tax office annually no later than April 1 of the year following the reporting year.

Conclusion

As a result of the work carried out, it is possible to highlight the main points of taxation of income of individuals in the Russian Federation. So tax payers are individuals - tax residents of the Russian Federation, as well as persons who are not tax residents, but receive income from sources located in the territory of the Russian Federation. The tax base is defined as the sum of all income received in cash, in kind or in the form of material benefits, reduced by the amount of tax deductions (standard, social, property and professional). The tax period for personal income tax is a calendar year.

Russian organizations, bar associations and their institutions, individual entrepreneurs and permanent representatives of foreign organizations in the Russian Federation, as a result of relations with which the taxpayer has received income, are recognized as tax agents. Tax agents are required to keep records of the income that they pay to employees in a special tax card in the form of No. 1-NDFL and draw up a certificate of income of an individual in the form of No. 2-NDFL at the end of each reporting period.

In this paper, the taxation of personal income was studied on the basis of the current legislation of the Russian Federation. However, in 2006, changes were envisaged in the Tax Code of the Russian Federation, which entailed a new procedure for calculating personal income tax. So on June 30, 2005, the President of the Russian Federation signed Federal Law No. 71-FZ "On Amendments to Article 217 of Part Two of the Tax Code of the Russian Federation." Consider the provisions of the law, which came into force on January 1, 2006.

First of all, the Law raises from 2 to 4 thousand rubles the amount of certain incomes of individuals exempt from taxation. Firstly, we are talking about income received in the form of a gift from an organization or an individual entrepreneur as a prize for a contest or competition held by a state or municipal body, or winnings in an event held to advertise goods (works, services). Secondly, within the above limits, income received by individuals in the form of material assistance provided to disabled people will not be taxed. public organizations persons with disabilities, or by the employer to his employee (his former employee, dismissed due to retirement due to disability or old age). Thirdly, a similar taxation regime is extended to compensation (payment) by employers to their employees, their spouses, parents and children, their former employees (age pensioners), as well as disabled people, for the cost of medicines purchased by them (for them) prescribed by the attending physician. As before, exemption from taxation will be granted upon presentation of documents confirming the actual expenses for the purchase of these medicines.

Bibliography

1.Tax Code of the Russian Federation - part one of July 31, 1998 No. 146-FZ (as amended on December 29, 2004) and part two of August 5, 2000 No. 117-FZ (as amended on December 29, 2004)

2.Federal Law of the Russian Federation N 71-FZ "On Amendments to Article 217 of Part Two of the Tax Code of the Russian Federation" dated June 30, 2005

3.Federal Law of the Russian Federation No. 204-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation" dated December 29, 2004.

.Federal Law of the Russian Federation No. 112-FZ “On Amendments to Article 23 Personal Income Tax Tax Code of the Russian Federation dated 20.08.2004.

.Letter N MM-6-04 / 199 "On the forms of reporting on personal income tax for 2004" dated December 31, 2004.

6.Taxes: Proc. allowance. Under. ed. D.G. Blueberry. - 4th edition, revised. and additional - M.: Finance and statistics, 2003.

7.Vorobieva E.V. Salary in 2005: Practical recommendations for an accountant. - M.: AKDI "Economics and Life", 2005.

.Chernik D. G. "Taxes" - M .: "Finance and Statistics", 2003.

.Petrov A. Salary taxes: everything an accountant should know for proper work // Calculation. No. 10. 2005.

.Mikhailovsky A. "Ideal Firm" - game number 2 // Moscow Accountant. No. 4. 2004.

.Income tax will not become "progressive" // Federal Agency for Financial Information. No. 11. 2005.

12.Electronic reference system "Garant" NPP "Garant-Service" 2005.

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Replenishment of budgets of the Russian Federation of all levels is carried out at the expense of taxes and fees. Citizen taxes are no exception.

Personal taxes in Russia

Consider in detail all existing taxes for individuals, incl. how to find out about the existing tax debt, how to pay it off, what to pay attention to when calculating the tax on existing property and transactions.

Object of taxation of individuals

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

Who is the taxpayer

Taxpayers can be adult and minor citizens of Russia (actually staying in Russia for at least 183 calendar days within 12 consecutive months) and non-residents - persons operating in the territory of the Russian Federation with citizenship of other states.

Minor and minor children may own property, incl. by inheritance, which is the object of taxation. The obligation to pay falls on the shoulders of parents and legal representatives.
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.

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

Income (personal income tax) No. 1

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

There are exceptions in the form of non-taxable income

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

Property Tax #2

Since 2017, real estate taxation based on the cadastral value has been carried out in 72 constituent entities of the Russian Federation. Tax notices for the payment of tax on property of individuals based on the cadastral value in relation to real estate objects recognized as objects of taxation are sent by the Federal Tax Service.

Transport tax No. 3

The transport tax is regional, is put into effect by the laws of the constituent entities of the Russian Federation on tax and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. All funds from it go to the budgets of the constituent entities of the Russian Federation.

Land Tax No. 4

Land tax payers are individuals who own land plots recognized as an 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 (perpetual) use or the right of lifetime inheritable possession (clause 1 of article 388 of the Tax Code of the Russian Federation).

Individuals are not recognized as taxpayers in relation to land plots that they have on the right of free use, including the right of free fixed-term use, or transferred to them under a lease agreement.

Excise No. 5

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).

Water tax #6

Individuals, including individual entrepreneurs, who use water bodies subject to licensing in accordance with the legislation of the Russian Federation.

Hunting fee No. 7 and fishing No. 8

Citizens, individual entrepreneurs and legal entities who, in accordance with the established procedure, receive a license (permit) for the use of wildlife objects on the territory of the Russian Federation. The calculation is made in accordance with Article 333 of the Tax Code of the Russian Federation.

Tax for self-employed No. 9

From January 1, freelancers finally got the opportunity to work "in the white" without unnecessary bureaucracy and tax overpayments. The official name is the Professional Income Tax (PIT). The new single tax on professional activity So far, it has only been tested in four regions, including Moscow and Tatarstan. The main goal of the experiment is to legalize the status of a freelancer and help those who work for themselves come out of the shadows. We understand what it means to be self-employed, how it can be beneficial and what those who decide to show their income to the state say.

To overcome the mistrust of citizens, the law guarantees the invariability of the professional tax rate for 10 years: 4% for income when working with individuals, 6% for individual entrepreneurs and legal entities.

There are also indirect taxes.

state duty - a fee, the amount of which varies depending on the characteristics of the public services provided.
excises on subsoil - when buying gasoline, alcohol, the basis of the price is government fees.

These taxes are classified as follows

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

taxes

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

The 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 obliged 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 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 discount.

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 servicemen 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 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 disabled veterans of the Great Patriotic War, as well as veterans and disabled combatants;

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.