Types of taxes - which are for LLCs, individual entrepreneurs and individuals. A brief description of the main taxes of the Russian Federation for start-up entrepreneurs Elements of federal taxes table

From the point of view of the formation of the tax base, there are direct and. Direct taxes directly depend on the income and property of the taxpayer. These are, for example, personal income tax and corporate income tax.

Indirect taxes are not related to the company's income. They are set as a surcharge on the price of goods and are invisible to the payer. This tax is included in the selling price by the enterprise and paid to the state. Among indirect taxes, for example, VAT or excises.

The federal structure of the Russian Federation determines the allocation of types of taxes on a territorial basis. Separate federal taxes, which are payable throughout the territory of the Russian Federation; taxes of subjects of the Russian Federation credited to the regional budget; municipal taxes that remain in the budget of municipalities.

Depending on the category of the taxpayer, taxes and legal entities (companies and individual entrepreneurs) are divided. Some are levied exclusively on individuals (inheritance tax), others on legal entities (income tax). Some taxes operate in relation to two groups - for example, land tax.

Taxes for individuals

In Russia, individuals pay taxes on income (personal income tax), taxes on the purchase or sale of property, property tax, hunting, fishing, well, excisable goods, personal transport, land income.

The most common is income tax or personal income tax. The tax base in this case is the total income received in the reporting period. This can be wages, income from renting property, from tutoring, income from the sale of a vehicle, etc.

When it comes to wages, the employer in most cases acts as a tax agent and transfers personal income tax to the budget independently. Salary income is taxed at the standard rate of 13% for residents (citizens of Russia) and 30% for non-residents.

It is worth noting that individual entrepreneurs who apply OSNO also pay personal income tax on the profits received from entrepreneurial activities.

Some incomes are subject to an increased tax rate of 35%. This is relevant for income on deposits with a rate exceeding by 5% the refinancing rate of the Central Bank of the Russian Federation.

Also, a tax of 9% must be paid on dividends received.

Taxes for legal entities

The taxes paid by organizations and individual entrepreneurs depend on the tax regime they apply. Thus, companies on OSNO are obliged to pay all taxes in force in the Russian Federation - VAT, taxes on profits and on property of organizations. The basic income tax rate is 20%, in some regions reduced rates are set. VAT is included in the price of goods and is paid at rates of 18%, 10%, 0%. Property tax is a regional one and is paid at a rate of no more than 2.2%.

In individual entrepreneurs and companies on OSNO, these taxes have been replaced by one - a single tax with basic rates of 6 on income or 15% on profit.

Also, some are required to pay excises, mineral extraction tax (MET), gambling taxes, transport tax, water tax.

The tax system of the Russian Federation is contained in a single document - the Tax Code of the Russian Federation. It contains the subjects of tax relations, responsibility for violations of tax laws, the procedures for calculating taxes, as well as the types of taxes that exist in Russia.

Instruction

Today in the Russian Federation there are several types of taxes: federal, regional and local. The federal tax includes value added tax - an indirect tax, which is a form of withdrawal to the state budget of a part of the cost of goods, services or work created at all stages of production; excises established mainly on items intended for mass consumption; personal income tax; unified social tax; income tax; mineral extraction tax; National tax; water tax and fees for the use of water resources and wildlife.

The second type of taxes established in the Russian Federation is regional taxes. These include taxes on the property of organizations - a tax on movable and immovable property, including those transferred for temporary disposal, possession or use; gambling business tax levied on organizations that have enterprises engaged in such activities; transport tax levied on owners of registered vehicles, and its payers can be not only individuals, including individual entrepreneurs, but also legal entities.

We considered the classification of taxes according to various criteria in and indicated that taxes and fees at the level of budgets are federal, regional and local. Here is a closed list of federal, regional and local taxes and fees in our material.

List of federal, state and local taxes and fees

The fact that taxes are federal, regional and local determines the differences in the order of their introduction, application and abolition. For example, local taxes established by the Tax Code of the Russian Federation and legal acts of municipalities or laws of cities of federal significance are obligatory for payment in the territories of the corresponding municipalities or cities of federal significance (clause 4, article 12 of the Tax Code of the Russian Federation).

For example, the sales tax was introduced only on the territory of Moscow (Clause 1, Article 410 of the Tax Code of the Russian Federation, Clause 4, Article 4 of the Federal Law of November 29, 2014 No. 382-FZ, Law of the City of Moscow of December 17, 2014 No. 62).

And the land tax is valid throughout the territory of the Russian Federation, but the authorities of municipalities and cities of federal significance for land tax set tax rates within the limits provided for by the Tax Code of the Russian Federation, tax benefits, as well as the procedure and terms for paying tax by organizations (clause 2 of article 387 of the Tax Code of the Russian Federation ).

Unlike local taxes, federal taxes (with the exception of special regimes) are established exclusively by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation (clause 2, article 12 of the Tax Code of the Russian Federation).

Here is a table of federal, regional and local taxes, including special tax regimes:

At the same time, it must be borne in mind that federal, regional and local taxes and fees cannot be offset among themselves: the offset is made within the framework of taxes of the same type (federal taxes are offset against federal taxes, and local taxes are offset against local taxes) (

Federal regional and local taxes are the main types of taxes that exist in the Russian Federation. Norms, rules and types of taxation are established at the legislative level. Their classification depends on the level of the legislature, which established the key rules for the application of fiscal obligations.

Main characteristic and differences

So, all fiscal payments can be divided into three types: federal, regional and local taxes and fees. The key difference between these payments is the level of authority that establishes the basic norms and rules for the application of taxation. That is, if the authority to determine the rate, benefits, period and principles is transferred to the authorities of a subject of Russia, then the payment is considered regional.

However, it should be noted that fiscal payments are regulated in Tax Code of the Russian Federation. That is, the Tax Code of the Russian Federation is the legal basis for the current tax system of the state. This means that municipal governments, as well as the authorities of a subject of Russia, are not entitled to introduce additional (new) obligations. Their powers include specifying the taxation procedure for the current fiscal fees.

The second difference is the level of the budget (treasury) to which the payment is credited. So, taxes and fees by budget level are:

• federal - credited directly to the treasury of the Federation (first level);
• regional - coming to the treasury of the subject (second);
• local - transferred to the budget of the municipality (third).

The third difference is the territorial sign, that is, the territory on which the basic principles of taxation apply. Not the obligation itself, but the procedure for its application.

Thus, obligations of the first rank are applied on the territory of the entire state. The principles, rules and norms enshrined in the Tax Code of the Russian Federation are the same for execution for the whole of Russia.

Features of encumbrances of the second rank are established for a particular region. For example, the authorities of one region introduce regional tax incentives, reduce rates, approve reporting periods and advance payments that are mandatory for residents of this region. Therefore, in a different subject, other norms can be adopted.

For fees of the third, local, rank, the algorithm and features of taxation are valid only on the territory of the municipality. Therefore, unlike local taxes, federal taxes and how they are applied cannot be changed at the municipal or regional levels. The following is a closed list of federal, state and local taxes.

Types of taxes in Russia

So, we have determined that taxes are federal, regional and local. They also established their key differences. Now let's determine which fiscal payments should be attributed to a particular type. To do this, we will distribute all the current payments and fees in the table.

Federal, state and local taxes, table:

Summing up

All tax liabilities are divided into three levels, depending on which budget they are credited to. The general taxation rules are regulated by the Tax Code of the Russian Federation, which is the main current fiscal system in Russia.

For local and regional fees, the characteristic features of the application of taxation are established by the authorities of the corresponding rank. However, the authorities of the second and third levels have no right to deviate from the general norms enshrined in the Tax Code of the Russian Federation.

Fiscal payments form the revenue part of the budget, to which funds are credited directly. For obligations of the first and second levels, redistribution between lower budgets is permissible. That is, the provision of funds in the form of subsidies, subventions and other transfers.

Note that this distribution is determined in accordance with the current federal budget legislation. Namely, the Budget Code of Russia. This fragmentation of obligations is used to stimulate the development of Russian regions.

Federal taxes, as well as regional and local taxes and fees are listed in the Tax Code of the Russian Federation. The classification of taxes - federal, regional and local - with an indication of the number of the norm regulating them, we will consider in this article.

Federal taxes and fees

In accordance with Art. 12 of the Tax Code of the Russian Federation, federal taxes and fees are such mandatory payments, the transfer of which must be carried out everywhere on the territory of the Russian Federation. At the same time, the operation of the norms on federal taxes is regulated only by the Tax Code of the Russian Federation, which introduces and abolishes both the taxes themselves and individual provisions for a particular federal tax.

The amounts of federal taxes go to the budget of the same name of the Russian Federation.

IMPORTANT! The distribution of taxes for a particular budget is carried out by assigning certain CBCs to them. From 2019, this process will be regulated by a new legal regulation - order of the Ministry of Finance dated 06/08/2018 No. 132n.

The materials of this section will tell you about the procedure for applying the CBC for various taxes. .

Regional taxes

Regional taxes, which include transport tax, taxes on gambling business and property of organizations, can be regulated both by the Tax Code of the Russian Federation and by laws issued by the authorities of the regions of the country, in contrast to federal taxes. The laws of the subjects determine the value of rates, as well as the availability of certain benefits, specify the terms of payments and submission of declarations.

So, for example, ch. 28 of the Tax Code of the Russian Federation, setting the transport tax rates in paragraph 1 of Art. 361 of the Tax Code of the Russian Federation, in paragraph 2 of Art. 362 of the Tax Code of the Russian Federation indicates that their value can be changed by subjects up or down by 10 times. And in the law of the city of Moscow "On transport tax" dated July 9, 2008 No. 33, the final requirements for calculating the tax, in particular the rates used to calculate the transport tax, are already fixed.

Payment for this type of taxes goes to the budgets of the constituent entities of the Russian Federation.

IMPORTANT! Despite the fact that income tax belongs to the group of federal taxes, payments on it go to 2 budgets: federal and regional (3 and 17%, respectively).

Local taxes and fees

The effect of local taxes is regulated by the Tax Code of the Russian Federation and regulations drawn up at the level of the municipality. These taxes include land tax and personal property tax. And since 2015, a sales tax has been introduced into this group (Law of November 29, 2014 No. 382-FZ).

Funds allocated to pay taxes go to local budgets.

Taxes and special regimes

In addition to the previously discussed groups of taxes, the Tax Code of the Russian Federation distinguishes the so-called special regimes, the use of which exempts from paying income tax, personal income tax (for individual entrepreneurs), VAT, property tax of organizations and individuals, but introduces the obligation to pay a single tax.

There are the following modes:

Read about the features of the calculation and payment of this tax in the heading "STS".

• UTII;

To switch to UTII and organize activities in this mode, the materials of the heading "UTII" will help.

• regime for agricultural producers;

For materials on the calculation, payment and reporting in this mode, see the heading "ESKhN".

• production sharing agreement;
• patent system.

The nuances of the patent taxation system can be found in the heading "PSN".

List of federal, regional and local taxes in 2019 (table)

Insurance premiums

Since 2017, Ch. 34, which provides for the payment of insurance premiums for pension, medical, social insurance for temporary disability and in connection with motherhood (law dated July 3, 2016 No. 243-FZ). Until 2017, these contributions were paid to the budget of the Pension Fund and the Social Insurance Fund, respectively.

Payers of insurance premiums are given in Art. 419 of the Tax Code of the Russian Federation, the object of taxation is specified in Art. 420, and the contribution rates are listed in Art. 425-430 of the Tax Code of the Russian Federation.

For answers to questions related to the calculation, payment and reporting of insurance premiums, look in the heading "Insurance premiums 2018 - 2019".

Results

There are quite a few federal taxes. Due to the fact that they include such large taxes as income tax and VAT, the volume of federal taxes significantly exceeds the amount of fees to regional or local budgets.

Before each company at the time of its formation and as it grows, the question arises of choosing the optimal taxation regime. The more thoughtful the decision is, the more profitable it will be to conduct business, the more profit will remain in the organization. In addition, the procedure for interacting with the tax authorities, the complexity of tax reporting also varies greatly in different taxation systems. In this article, we will compare taxation systems: USN, OSNO, UTII, ESHN and Patent and determine how taxation systems differ.

Current taxation regimes in the Russian Federation

Several types of tax regimes are legally established in the Russian Federation, therefore, the company can choose the appropriate mode from:

• ”(this is the main mode, any company can choose it without restrictions, all other modes are preferential);
• (often the regime is called "simplified", for its use there are several strict requirements for the size of the organization, type of activity, income);
• Unified agricultural tax - "ESKhN" (tax regime, which can be chosen only by companies engaged in agriculture and activities equated to it);
• (a mode that can be chosen only by those companies whose services are included in the list limited by the state and regions);
• (this system can be chosen only by the “smallest” companies whose business falls under the list of permitted activities).

In order to determine what types of tax regimes that give “benefits” a particular company is entitled to use, it is important to assess the requirements that the state imposes on each of them.

Comparison of taxation systems for an organization

BASIC - basic mode, without any benefits. The company using the specified HP is obliged to pay income taxes. All profits that remain after the “subtraction” of expenses will go into accounting. VAT is also payable (its amount depends on the type of goods sold or services provided), property taxes, and various excises. For individual entrepreneurs, the only difference is that they pay personal income tax instead of income tax, while maintaining all other options for the tax burden. OSNO is characterized by complex reporting on all types of taxes paid. Therefore, most companies, if there is such a legal opportunity, prefer to use one of the preferential HP.

STS is a tax regime offered by the state specifically for small businesses and individual entrepreneurs. Requirements for the size of the company and the nature of its activities are given above. The main feature of this HP is the ability to choose from which base to pay taxes: only from the revenue side or from income minus expenses. In the first case, the tax rate will be less - only six percent. In the second case, the rate increases to fifteen percent. The company itself makes the calculation and determines which of the options allows it to pay less. The simplified tax system has an easier reporting system, there is no need to pay value added tax and income taxes. Property taxes are possible only in certain cases, for example, in the presence of very expensive real estate.

UAT is a special regime for a very limited number of companies (manufacturers and fisheries, whose main income for more than 70 percent consists of the sale of agricultural products and fish). The most attractive condition in this HP is the size of the tax: it is only six percent of the amount of income minus all expenses.

UTII is one of the options for preferential HP, characterized by the fact that companies that choose this regime pay tax on a fixed amount of income established by the state for certain types of activities. At the same time, real incomes do not play a role. Also, individual entrepreneurs and LLCs on UTII do not pay income taxes and VAT. In most cases, this HP is chosen by those whose income from the type of activity that falls under the preferential regime is significantly higher than that specified in the Tax Code of the Russian Federation. In this case, the size of the "savings" will be the greater, the greater the discrepancy between the prescribed amount and the real profit.

PSN - preferential HP, available only to individual entrepreneurs who have bought a patent for one of the activities established by the Tax Code of the Russian Federation. The tax rate for a patent is similar to the Unified Agricultural Tax - only six percent, reporting is also quite simple, an individual entrepreneur does not need to submit a patent declaration.