Taxes and fees from individuals. Features of taxation of individuals in the territory of the Russian Federation

Exist different kinds taxes paid by individuals, companies, and individual entrepreneurs. What do you need to pay, their terms, features of payment? In our article, we will analyze the features and consider all the nuances of all types of taxes.

Essence and functions of taxes

In other words, taxes are state revenues that are collected on a regular basis - these are gratuitous and non-refundable payments that are collected from legal and individuals to meet the financial needs of the country.

Their main functions include:

Fiscal, that is, providing the state financial resources to carry out activities.
Regulatory, when taxes restrain or stimulate any economic activity.

IN Russian Federation The following types of fees and taxes have been established:

indirect and direct.
Regional, local, federal and municipal significance.
For individuals only.
Only for legal entities.
In relation to goods, services, income, profits, etc.

The main purpose of general tax payments is to replenish the budget, depending on the type of expenditure. If we are talking about special taxes, then they are collected to provide for a certain area, for example, to replenish the road fund, pay transport tax, etc.

What taxes are levied on individuals?

Let's take a closer look at the types of taxes that only individuals pay.

personal income tax

Everything levied on individuals falls into Federal budget. Such a fee can be safely called the main one, since it must be deducted from any type of income received. So, for example, an employee of a company receives a salary minus personal income tax - the obligation to pay tax falls on employers. If a private person performed other labor relations during the reporting year, he must apply to the tax office himself, draw up a declaration and pay the tax.

Payers of personal income tax: citizens of the Russian Federation, foreign persons and stateless persons. If a person has lived in the territory of the Russian Federation for 183 or more days, he must pay a fee from any source of his income, if less, then only from the income that was received on the territory of Russia.

The object of taxation is the amount of income received by a person during the year, while expressed not only in cash, but also in kind.

Advance payments for personal income tax are made no later than 15 days in May, August and November - no more than 75% of the total income. Surcharge for the past calendar year must be paid no later than 30 days from the date of receipt of the notice from the tax service.

Property tax

He is attributed to local fees. The objects of taxation are:

Apartment, house or other housing.
The buildings.
Vehicles other than cars, motorcycles (for example, motor boats, airplanes).

The tax is paid once a year in accordance with the data of the bureau that conducts the technical inventory. The fee is calculated according to the following formula: inventory value * 0.1%. If the property has not been assessed, then for the calculations you need to use the amount of state insurance. Paid until September 15 and November in equal shares.

Transport tax

Its payers are the owners of transport (not only cars and motorcycles, but also any transport "shod" in tires). They pay the tax every year before passing the MOT, for the calculation you need to know the power of the car and in relation to the unit of power.

Gift taxes

If you have been gifted or inherited property, you must pay gift tax. True, only if the value of the inherited object was more than 850 minimum wages, and more than 80 minimum wages for donated property. The obligation to pay the fee and the responsibility for non-payment lies with the individual.

Land tax

The objects of taxation include agricultural land or a plot that a private person received for an establishment subsidiary farm, housing construction. The amount is affected by the rate and area of the site:

0.1 - 2% for agricultural land.
3% for land where housing will be built (minimum - 60 rubles per square meter).

You can pay the entire amount in one payment or split it in two by paying on September 15 and November.

What taxes does a sole proprietorship pay?

Individual entrepreneurs can pay several types of taxes, which include STS, OSNO, UTII and UAT. The simplified tax system is also the most popular, since it is much easier to keep accounting records with their help. But other systems also have advantages. To make a choice, it is worth studying in more detail the features of taxation, payment terms, reporting forms, etc.

USN

In order to work under the simplified tax system, an individual entrepreneur must comply with restrictions on the number of employees. In addition, there are requirements for the residual value of fixed assets and the amount of income. As objects, either income (the tax rate is 6%), the difference between expenses and income (the tax rate is 15%) can be used. If you fall under these requirements, then you can switch to the simplified tax system from January 1 of the next year. You must apply within a month.

UTII

In this case, the calculation is based not on the real income of the individual entrepreneur, but on the estimated ones. The Tax Code of the Russian Federation has a complete list of types of activities when an entrepreneur can work on UTII. If a businessman is engaged in several types of business, then he needs to keep separate records for liabilities and property.

BASIC

If the IP big turnover, then he should work according to the OSNO. Most of the entrepreneurs who work under this system must additionally pay VAT, insurance premiums.

PSN

In the event that individual entrepreneurs are engaged in those types of activities that fall under the patent taxation system, they can either switch to it or use it in parallel. The tax rate is 6% of income.

In addition, the individual entrepreneur must pay insurance premiums. If the income for the year amounted to less than 300 thousand rubles, then the following form of calculation is applied:

PFR \u003d minimum wage * KM * ST, where:

minimum wage - minimum size wages.
CT - the size of insurance rates.
KM - calendar months during which the activity was carried out.

The FFOMS payment is calculated according to the following formula:

FFOMS \u003d minimum wage * KM * ST (the rate is 5.1%).

The amount of the total contribution (CFE) is calculated according to the formula: PFR + FFOMS with an income of less than 300 thousand rubles. If the amount of income exceeds this indicator, then in addition to the FEV, the payer needs to pay a contribution to the Pension Fund in the amount of 1% of the amount that exceeded the income of 300 thousand rubles.

Types of taxes for LLC

The main tax regimes for limited liability companies are UTND, UAT, OSNO and USN. At all, general system assumes the following payment for the LLC:

20% on profit.
Company property tax.
Payment of taxes and fees from wages.

But in some cases LLCs may migrate to other systems. Let's look at them in more detail.

UTII

This type collection has some advantages, because it allows you to exempt the organization from some additional fees. True, in the calculation it is necessary to take into account the expected, and not real income, which is set for a specific type of activity. The fee must be paid at the end of the quarter, while the obligation to pay all fees from wages is not removed from the company.

USN

This tax "regime" applies to organizations engaged in small business. This type of fee has a number of important advantages:

There is no need to pay income tax.
Property taxes.
Reduced reporting.
It is possible to take advantage of benefits.

To switch to this mode, you need to submit an appropriate application by December 31.

ESHN

To switch to this mode, you need to apply from October 20 to December 20. The main thing is that the income of a company that is engaged in agricultural activities using its own resources should be at least 70%. The formula is used for:

ESHN = (difference between income and expenses) * 6%. Advance payments are paid before July 25, and the final settlement is before the end of March of the following year for the reporting year.

Other fees from LLC

In addition to the above taxes, there are other taxes that must be paid. This includes environmental fees and a license.

First of all, to include funds for the use of water resources, land. Any organizations using water must pay fees. Funds are deposited once a quarter, but the tax rate depends on the location water resource, economic region of the Russian Federation.

If we are talking about, then the object is a land plot, which belongs to an integral part of the municipality. The tax base is the cadastral price of the plot, payment is made once a year. Dimensions tax rates vary in size from 0.3 to 1.5%.

In contact with

The section of the tax code devoted to the taxation of individuals deals with the issues of tax reporting.

Income tax

Every working citizen is obliged to pay the state a percentage of his salary. This is how it is done all over the world. If we turn to the history and world practice of applying income tax, its purpose has always been to ensure that the state treasury receives more contributions from wealthy citizens and less from the poor. In Russia, today, the taxation of individuals is carried out in such a way that you cannot say that it has such a feature (13% of almost any income is the same for everyone). During the existence of the Soviet Union, despite the fact that everyone was considered equal and there were no rich people (that is, it was not officially recognized that there was such a segment of the population), a law was nevertheless passed that exempted workers from such a tax. Today we are almost back to where we left off.

And there's nothing to be done, the expenses of the state are so great (military, social payments, debts) that are accepted tax collection not enough. Civilized people resort to such a measure, the developed countries. This is partly why they are considered as such.

Today, the taxation of individuals in the Russian Federation is oriented more or less to the capabilities of citizens. There is a car - pay there is an apartment - property tax. You earn well - replenish the treasury. If you don't earn well, you still pay.

The ratio of wages and taxes today is set as a percentage. The higher the salary, the greater the amount of tax due to this type of tax (income). The law also provides for various possibilities to reduce this amount. Among them are tax deductions (available to some categories of citizens, single mothers, for example). Here, among the possibilities for tax reduction, are also refunds (if you spent a lot on serious needs, for example, housing), the costs associated with entrepreneurship. Entrepreneurship is now actively encouraged by the state, part of the money spent will be returned, however, many documents will have to be collected.

Taxation of individuals has been in effect since the adoption of the basic laws, from which the modern tax system has developed. This happened throughout the 90s: from disparate laws, we gradually came to the tax code.

According to the tax code of the Russian Federation, almost all types of income (one-time and permanent) But there are some types of income that are an exception to the rules - these are benefits, pensions, compensations.

Taxation of property of individuals

If you have any registered vehicle(even jet ski) you have to pay transport tax. The authority that registered your transport will submit information to the tax office, and from there you will receive a receipt with the calculated tax amount.

Residential and non-residential buildings (except garden plots) that you own are also taxed. It is calculated in the tax at the rates established by law and will sooner or later come to you in the form of a payment receipt. Some categories of citizens are exempted from it (pensioners, families of dead military personnel, victims of radiation, disabled people, heroes of the USSR).

Tax reporting of individuals

As for the submission of documents to the tax authority, individuals in certain situations are required to notify the inspectorate of the income received and pay tax on them to the state. In which cases this obligation falls on the shoulders of citizens, and in which it does not:

Upon receipt of income from the rental of property, upon receipt of income for the services rendered (provided that an appropriate agreement has been concluded);

Income from the sale of property is also subject to tax;

From any winnings;

WITH gratuitous income(except gifts from family members);

Income from the sale of scrap metal.

Benefits and pensions from the state, as well as all types of compensation are not taxed.

Taxation of individuals is designed to provide the state with the necessary capital. But you should not miss the opportunity to take advantage of tax deductions, tax refund(articles in the tax code 214, 219-221).

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Types of taxes from individuals

In the tax system of Russia, there are 3 groups of taxes on individuals, depending on government agency, which levies a tax on individuals and uses the funds of this tax:

federal taxes;

regional taxes and

local taxes and fees.

Federal personal taxes

TO federal taxes for individuals includes:

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

Regional taxes from individuals

TO regional taxes for individuals includes:

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.

Are paying personal income tax physical persons who are residents of the Russian Federation, and persons who receive income from the 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 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%.

IN tax base includes all types of income that were received:

how in monetary form, and
in natural form.

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

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 a complete exemption from the payment of tax on the property of individuals in relation to 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, refer to residential buildings.

That is, a citizen who has the right to apply the tax exemption 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 supposed to receive a tax benefit, is submitted by the taxpayer in tax office of your choice before 1 November of the year which is tax period starting from which the tax relief is applied to the specified objects.

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

Land tax for individuals

Land tax for natural persons is regulated by Chapter 31 "Land Tax" Article 15 " Local taxes and Fees” 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. Bet size land tax 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 the light recent changes this cost has risen significantly.. Grade cadastral value land plot depends on the location, area, level market prices, fertility and other factors. The approved figure may be disputed by the taxpayer, subject to the presentation of an independent assessment report or other documents indicating a lower value.

When installed on land fractional ownership, 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, territories housing stock, communications, gardening, land for defense, customs needs, security;
1.5% - all other plots.

Municipalities have the power to correct specified rates land tax 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 head of the Tax Code of the Russian Federation on a unified social tax has lost its power. 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 limit limit for the insurance premium base (clause 4, article 8 and clause 1, article 58.2 of Law No. 212-FZ).

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

Let's take a look at everything 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 donation 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 property tax of individuals based on the cadastral value in relation to objects real estate recognized as objects of taxation are sent to 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 cash from it come 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 lifelong 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 gratuitous use, including the right of gratuitous 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, carrying out the use of 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 receive, in accordance with the established procedure, 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). New single tax so far, it is being tested for professional activity only 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 to 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 distrust 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.
excise taxes 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

Essence and functions of taxes

What taxes are levied on individuals?

personal income tax

Property tax

Transport tax

Gift taxes

Land tax

What taxes does a sole proprietorship pay?

USN

UTII

BASIC

PSN

Types of taxes for LLC

UTII

USN

ESHN

Other fees from LLC

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Similar Documents

Tax Code of the Russian Federation

Types of taxes from individuals

Federal personal taxes

Regional taxes from individuals

Local taxes from individuals

Insurance fees from individuals

Personal Income Tax (PIT)

Transport tax from individuals

Land tax for individuals

The procedure for calculating land tax for individuals

Land tax rate for individuals and tax period

Insurance fees (contributions) from individuals

Who is the taxpayer for insurance fees

Insurance premium rates in 2019

Personal taxes in Russia

Object of taxation of individuals

Who is the taxpayer

Income (personal income tax) No. 1

Property Tax #2

Transport tax No. 3

Land Tax No. 4

Excise No. 5

Water tax #6

Hunting fee No. 7 and fishing No. 8

Tax for self-employed No. 9

There are also indirect taxes.

These taxes are classified as follows