In Art. Part 8 of the Tax Code of the Russian Federation provides a definition of collection. A fee is a mandatory fee levied on organizations and individuals, the payment of which is one of the conditions for the performance of legally significant actions in relation to fee payers by state organizations, local government bodies, other authorized bodies and officials, including the granting of certain rights or the issuance of permits (licenses). The payer (legal entity and individual) pays a fee, which is only one of the conditions for performing legally significant actions, and from the point of view of an official, a legally significant action is any of his actions, regardless of the result. Thus, this fee is collected by the government body or its representative “by the right of the strong,” without economic justification.
Initially installed general provisions(principles) on the basis of which taxpayers, objects of taxation, tax bases and rates of federal, regional and local license fees are determined.
The specific procedure and terms of payment for federal license fees are determined by the legislation of the Russian Federation and authorized federal bodies. For regional fees, the specific procedure and conditions for payment are determined by law adopted by the legislative (representative) authority of the constituent entity of the Russian Federation. For local license fees, the procedure for payment in the territory of local government is established by a decision of the representative body of local government.
Taxpayers of federal license fees are organizations and individual entrepreneurs who acquire from authorized federal bodies a special permit (license), provided for by the legislation of the Russian Federation, to conduct licensed types of activities on the territory of the Russian Federation or to exercise certain rights.
Taxpayers of regional license fees are organizations that acquire from authorized regional bodies a special permit (license), provided for by the legislation of the Russian Federation, to carry out licensed types of activities on the territory of a constituent entity of the Russian Federation.
Taxpayers of local license fees are organizations and individual entrepreneurs who acquire a special permit (license) from local government bodies for the right to conduct certain types of activities on the territory of local government.
The list of types of activities for which authorized federal bodies and local self-government bodies have the right to issue licenses is established by federal laws and laws of the constituent entities of the Russian Federation on licensing.
The tax base for establishing the federal, regional and local licensing fee is determined based on the specific type of activity subject to licensing and the amount of the minimum monthly wage established by federal law.
The object of taxation and the tax base is the acquisition by the taxpayer of the right to exercise licensed types of activities or certain rights on the territory of the Russian Federation, a constituent entity of the Russian Federation, on the territory of a city, district.
Making changes to a license upon payment of the regional and local license fee is equivalent to the issuance of a new license.
For the issuance of federal, regional and local licenses to carry out types of activities established by licensing legislation, a license fee is charged in an amount not exceeding 10 times the minimum wage established by federal law.
The specific amount of the license fee for regional fees is established by the authority of the constituent entity of the Russian Federation, and for local license fees - by a decision of the representative body of local self-government. For the issuance of a duplicate license, the taxpayer pays 50% of the amount of the federal and regional license fee payable.
All license fees are paid by the taxpayer independently before obtaining a license to carry out the relevant type of activity. To obtain a license giving the right to carry out several types of activities, taxpayers pay all (federal, regional and local) license fees separately for the right to carry out each type of activity specified in the license, and to the budget that supports the person authorized to issue such license authority The paid license fee is non-refundable.
The standard form of a tax return and the procedure for filling it out are established by the tax service for taxes and fees in agreement with the Ministry of Finance of the Russian Federation.
Control questions
- 1. What is meant by collection?
- 2. Who is the payer of the fees?
- 3. How is the tax base determined?
Some activities in goods and services markets require passing special procedures registration and accounting in the country where it is carried out. Such activities include:
- Production, storage of chemicals and medicines.
- Manufacturing of weapons and ammunition.
- Encryption operations.
- and manufacturing technology that tracks data.
- Transportation of individuals and goods and many others.
Such types of activities are called licensed. In order to engage in them legally, not only the preparation of many documents and their subsequent careful verification are required, but also the payment of a fixed fee.
Types of license fees
- Payment for acceptance and verification of documentation and applications.
- A direct fee that is paid for obtaining paper permission to carry out a specific type of activity.
- Fees for document corrections. If a legal entity or individual with a license changes the address, company name, details, this must be recorded.
- Fee for obtaining information. Data on those firms and individual entrepreneurs engaged in licensed activities is available to some individuals. For a certain amount of money they can demand the information contained in the register.
Why are license fees needed?
The most important function of this type of payment is maintaining records and monitoring entrepreneurs and entities. Often, licensed activities involve the manufacture of dangerous goods, so authorities need to monitor them.
The second and no less important function is to make up for the costs and losses that the state may incur, because it often requires financial support for certain types of production.
After the collection, the funds received can be used to cover budget deficits at various levels, maintain social programs carried out by government bodies, financing the activities of the management apparatus.
Fees are integral part budget revenues. If the licensee does not pay for the procedures for registering, obtaining and renewing the right to conduct activities, the relevant authorities may not issue permission for its further implementation or even terminate its validity.
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The official, legally enshrined definition of a license is “a permit (right) to carry out a licensed type of activity subject to mandatory compliance with licensing requirements and conditions, issued by a licensing authority to a legal entity or individual entrepreneur,” and licensing is “activities related to the issuance of licenses, re-issuance of documents , confirming the availability of licenses, suspension and cancellation of licenses and supervision of licensing authorities over compliance by licensees with the relevant licensing requirements and conditions when carrying out licensed types of activities" (Article 2 of the Federal Law "On Licensing of Certain Types of Activities" dated September 25, 1998).
License is a non-normative legal act of an executive body of state power or local government, giving a legal entity or individual the right to carry out certain activities for a specific period specified in the license.
Licensing - one of the means of state regulation of economic and social activities carried out by legal entities and individuals in areas affecting state, public and private interests. In those areas where a licensing system is in effect, only activities permitted by the relevant licenses are recognized as legal; unlicensed activities are illegal simply by virtue of the mere fact of lack of licenses.
Licensing is a complex legal institution.
At its core, it is formed by norms administrative law(procedure for considering applications for licenses, monitoring compliance with legislation related to the relevant type of activity, etc.). Further, these are civil law norms (in particular, on the right of a person to engage in licensed activities).
The rules of financial law regulate relations regarding the payment of established payments by licensees to the budget, as well as planning the receipt and distribution of license fees as sources of income for the budget system.
The list of licensed types of activities is established by the Federal Law “On Licensing of Certain Types of Activities”.
This law clarified the legal categories related to licensing, the licensing procedure, the legal consequences of compliance and non-compliance with the requirements and conditions for issuing licenses, financial aspects of licensing activities, etc. The following circumstance is very significant. The Law streamlined the practice of introducing and implementing the institution of licensing, bearing in mind that before the adoption of the Law, both federal executive bodies and executive bodies of the constituent entities of the Federation, local governments arbitrarily introduced licensing systems, set license fees based on departmental or local considerations, etc. d.
In the future, the list of licensed types of activities established by the Federal Law of September 25, 1998 may be changed (expanded or narrowed) also by federal laws. To date, the list of licensed activities is constantly expanding. The Federal Law “On Licensing of Certain Types of Activities” names 208 types of licensed activities.
Each specific type of licensed activity is regulated by a special regulation approved by the Government of the Russian Federation.
In accordance with the law, there are four types of payments in licensing practice. Firstly, there is a fee for processing applications for licenses.
To obtain a license, the license applicant, among other documents, submits to the licensing authority a document confirming payment of a fee for consideration by this body of the applicant's application.
The maximum amount of this payment cannot exceed three times the minimum wage established by federal legislation. The specific fees for consideration of an applicant's application are established by the Government of the Russian Federation.
The fee for considering the applicant's application is credited to the budget: federal, subject of the Federation or local - depending on the subordination of the body considering the application. Secondly, there is a license fee.
Licensee, i.e. a legal entity or individual entrepreneur to whom a license has been issued is required to pay a license fee. A document confirming the availability of a license is issued within three days after the license applicant submits a document confirming payment of the license fee. If the licensee has not paid the license fee within three months, the licensing authority has the right to cancel the license.
The amount of the license fee is established by the Government of the Russian Federation in the regulations on licensing specific types of activities, but the maximum amount of the license fee for issuing a license should not exceed ten times the minimum wage established by federal law.
License fees are credited to the relevant budgets - federal, subject of the Federation or local - depending on the subordination of the licensing authority.
Thirdly, this is a fee for re-issuing a document confirming the presence of a license and making changes to it (in the case of transformation of a legal entity, changing its name or location; changing the name or place of residence of an individual entrepreneur).
The amount of this fee is established by the Government of the Russian Federation. It cannot exceed one tenth of the minimum wage established by Federal Law. Payment amounts are credited to the appropriate budgets. Fourthly, this is the fee paid by legal entities and individuals for information contained in license registers. This kind of information is open to the named persons. Interested legal entities and individuals have the right to receive the specified information in the form of extracts about specific licensees. Information is provided to state authorities and local governments free of charge. The fee for providing information cannot exceed the costs of the licensing authority for preparing the relevant extract. The procedure and amount of payment for providing this type of information is established by the Government of the Russian Federation. License payments go to the appropriate budgets, and not to the accounts of licensing authorities. This design is intended to exclude any property benefit of licensing authorities from their activities and prevent possible abuses on their part. In accordance with Article 16 of the Federal Law “On Licensing of Certain Types of Activities,” funding for licensing is carried out within the limits of funds allocated for the maintenance of licensing bodies from the relevant budgets.
According to the previous “Law on the Fundamentals of the Tax System of the Russian Federation,” generally obligatory regional taxes included: corporate property tax, forest income and payment for water taken by industrial enterprises from water management systems. There was also a regional levy for the needs of educational institutions, levied on legal entities (it was not universally obligatory).
According to the Tax Code, the revenue base of regional budgets is legislatively expanded. They remit a significant portion of the corporate income tax (at a rate of 22%, only 13% goes to the federal budget) and personal income tax (at a rate of 10%, to the federal budget - 2%).
^ Enterprise property tax
Property tax payers are enterprises, institutions and organizations, their branches and other similar divisions that have a separate balance sheet and current account, as well as foreign legal entities carrying out business activities in the territory of the Russian Federation.
^ Object of taxation is the property of an enterprise in its value terms, located on the balance sheet of this enterprise and representing a set of fixed assets, intangible assets, inventories and costs.
For tax purposes it is determined average annual value of enterprise property. For the reporting period, it is determined by dividing by 12 the amount obtained from adding half the value of the property on the 1st of January of the reporting year and on the 1st of the month following the reporting period, and the amount of the value of the enterprise’s property for each 1st of the remaining months reporting period.
benefits on property tax for legal entities, which are divided depending on the category of taxpayers and type of property.
Thus, they are exempt from paying property tax for legal entities budgetary institutions and organizations, social funds, professional emergency rescue teams, religious, national and cultural organizations; Housing cooperatives, garage cooperatives, gardening partnerships and dacha-building cooperatives, public organizations that do not carry out entrepreneurial activities; research organizations of the Russian Academy of Sciences and other scientific academies; The Central Bank and its institutions; enterprises for processing, growing and storing agricultural and fish products with revenue from these types of activities at least 70% of total sales revenue; specialized prosthetic and orthopedic enterprises and enterprises for the production of epidemiological drugs; organizations of disabled people, where disabled people make up more than 50% of the number, and a number of others.
From the amount of property subject to taxation, the cost (minus the amount of depreciation on the relevant objects) of property used for the needs of education and culture, recreation and health improvement of children under 18 years of age is deducted; objects of housing, communal and socio-cultural spheres; property used for processing, growing and storing agricultural and fish products; mobilization reserve and mobilization capacities, reference and bench equipment of standardization, metrology and certification bodies; product pipelines, communication lines, communication and energy transmission lines, communication satellites; special vessels used for no more than 3 months a year, etc. A number of these benefits, in accordance with the new Tax Code, are valid only until the end of 2000.
Limit size tax rate on the property of an enterprise cannot exceed, according to the new Tax Code, 2.5% of the tax base (previously 2%). Specific rates are set by government bodies of the constituent entities of the Russian Federation.
^ Tax amount is calculated by payers independently on a quarterly accrual basis from the beginning of the year based on the actual average annual value of property determined for the reporting period. Advance tax payments made for previous periods are deducted from the accrued amount. reporting periods current year.
^ Advance payment amount based on the results of the reporting period, it is determined as the percentage share of the average value of property accumulated based on the results of the reporting period, corresponding to the tax rate, taken with a coefficient equal to the ratio of the number of quarters that have passed since the beginning of the tax period to the total number of quarters in the tax period. Advance payments are paid quarterly, and at the end of the financial year - the difference between the final total amount and the amount of payments paid.
Amounts of property tax for enterprises according to the legislation of 1992-1997. relate to financial results (i.e. paid from profits). According to the Tax Code, they are included in the costs of production and sales of products.
^ Tax calculation for the property of legal entities is carried out via the debit of account 80 and the credit of account 68, subaccount 6. Transfer of tax to the budget is the debit of account 68, subaccount 6 and credit of account 51.
^ Payment terms tax - no later than 5 days after submitting the quarterly report and 10 days after submitting the annual balance sheet.
Forest tax
Taxpayers of forest tax enterprises, organizations and individuals carrying out types of use of the forest resources of the Russian Federation on the basis of special permits are recognized.
^ The object of taxation is the use of forest resources for: harvesting wood, resin, secondary forest materials; secondary forest use (haymaking, grazing, harvesting for business purposes tree sap, wild fruits, berries, mushrooms, medicinal plants, technical raw materials, placement of hives or apiaries, etc.); for the needs of hunting and cultural, recreational, tourist or sporting purposes.
^ Tax base is defined as the volume of forest resources that is actually withdrawn or absolutely must be withdrawn by the taxpayer, or as the area of the forest fund plot provided for the use of the taxpayer, specified in a special permit document. When leasing forest areas, the tax base is determined as the expected annual volume of forest resources that can be withdrawn when using the leased forest area in accordance with the conditions established by the lease agreement.
^ Tax rates are established in rubles per unit of forest resource used or per hectare of forest fund. The procedure for establishing tax rates and their minimum amounts for timber sold as standing trees are established by the government. Specific tax rates for standing timber and tax rates for other types of forest management are established by regional legislative bodies or determined based on the results of forest auctions.
^ Amount of tax to be paid by the taxpayer, is determined by state forestry management authorities based on the tax base and tax rates and is indicated in special permitting documents for the right to use the forest fund. Tax payment deadlines are set by the government.
The taxpayer to whom the logging fund is allocated, after the expiration of the reporting year for which this fund was allocated to him, is obliged to submit a tax return to the tax authority at the place of forest use. The specified tax return is submitted no later than April 1 of the year following the reporting year. State forestry management bodies are obliged, no later than the 20th day of each month, to submit to the tax authorities at the place of their registration information on the permitted volumes of forest use and the amount of tax to be paid.
^ Transport tax
Taxpayers of transport tax in accordance with the Tax Code, enterprises, organizations and individuals are recognized that own vehicles (cars, motorcycles, buses) and (or) other self-propelled machines or pneumatic mechanisms that are located in the territory of the corresponding region and are subject to registration in accordance with the current legislation of the Russian Federation (with the exception of specially equipped vehicles owned by disabled people). Previously, this tax was called the vehicle owner tax.
^ Tax base is determined separately for each vehicle owned by the taxpayer. It is based on the vehicle engine power.
^ Basic tax rates depending on the category of vehicles and engine power, they are determined as a percentage of the minimum wage established by federal law per unit of engine power in horsepower or kilowatts - from 1% (motorcycles) to 15% (trucks with engine power over 250 hp .).
For certain categories of citizens (Heroes Soviet Union and the Russian Federation, holders of the Order of Glory, persons exposed to radiation, etc.) a tax rate of 0 percent is applied (i.e. they are exempt from tax). Moreover, if they are the owners of several vehicles, this tax rate applies only to one of them (at the taxpayer’s choice).
^Paying tax is carried out by the taxpayer annually before passing the state technical inspection of vehicles or before registration (re-registration) of vehicles.
According to the legislation of 1994-1997. Transport tax meant a completely different payment. This was one of the federal taxes paid into regional budgets to financially support urban passenger and commuter rail transport. It was levied on legal entities (except for budgetary enterprises) carrying out business activities in the Russian Federation in the amount of 1% of the wage fund for all reasons and was paid into the budget on a monthly basis. In addition, road funds were replenished from excise taxes on sales of passenger cars for personal use of citizens (included in the excise tax law), taxes on road users and on the purchase of vehicles (included in the retail sales tax), tax on the sale of fuels and lubricants (replaced for excise duty).
^ Tax related to the use of regional infrastructure
Taxpayers of taxes associated with the use of regional infrastructure, legal entities and individuals using the region’s infrastructure (except for budgetary organizations) are recognized.
^ Tax base- wage fund for legal entities, and for entrepreneurs - the amount of income received. Regional tax rate- 6% of the tax base.
Similar local tax is charged at a rate of 1% of the same tax base, for entrepreneurs - 0.5%.
^ Regional license fees
Taxpayers of regional license fees enterprises, organizations and individuals are recognized that acquire from authorized regional bodies a special permit (license), provided for by the legislation of the Russian Federation or regional legislation, to carry out licensed types of activities on the territory of a constituent entity of the Russian Federation.
^ the acquisition by a taxpayer of the right to carry out activities licensed in accordance with regional legislation on the territory of a constituent entity of the Russian Federation is recognized.
Regional license fee taxpayer pays independently until obtaining a license to carry out the relevant type of activity. To obtain a license giving the right to carry out several types of activities, the taxpayer pays a regional license fee separately for the right to carry out each type of activity specified in the license.
The amount of the fee is paid to the budget that supports the body authorized to issue such a license.
^ Amounts regional license fees paid by the taxpayer expensed
Tax on the use of regional symbols
The tax on the use of regional symbols is similar to the tax on the use of state symbols in terms of payers, tax base, and payment terms. Only by regional symbols is meant the image of the state emblem, officially approved coat of arms or other symbol of a constituent entity of the Russian Federation or individual essential elements, motifs, subjects of such a coat of arms (symbol); the state or other officially approved flag of a constituent entity of the Russian Federation, the colors of such a flag in the sequence established for it and (or) symbols (images) on it.
The maximum tax rate cannot exceed 3%. Specific tax rates are established by regional legislative bodies. Differentiated tax rates are allowed depending on the categories of taxpayers, goods and (or) their buyers.
^ CHAPTER 4. LOCAL TAXES
The set of local taxes has always been the most flexible. Local governments had the right to introduce their own taxes and fees when the need for additional financial resources arose. However, many of them required significant costs to ensure collection and control over payment, often exceeding the amount of incoming payments, therefore, in the new Tax Code, the list of local taxes is significantly reduced, and the establishment of additional taxes not provided for by the code is not allowed.
In 1996-1997 The list of local taxes included: property tax for individuals; land tax; registration fee for individuals engaged in entrepreneurial activities; tax on the construction of industrial facilities in the resort area; resort fee; fee for the right to trade; targeted fees from citizens and enterprises, institutions, organizations, regardless of their organizational and legal forms, for the maintenance of the police, for the improvement of territories, for educational needs and other purposes; advertising tax; tax on the resale of cars, computer equipment, personal computers; collection from dog owners; license fee for the right to trade wine and vodka products; license fee for the right to conduct local auctions and lotteries; fees for issuing a warrant for an apartment, for parking vehicles, for the right to use local symbols, for participation in races at hippodromes, for winnings at races, from persons participating in betting games at the hippodrome; collection from transactions made on exchanges; fee for the right to film filming, for cleaning areas settlements, for opening a gambling business; tax on the maintenance of housing stock and social and cultural facilities.
All of them can be divided depending on the object of taxation and the definition of the tax base into taxes and fees levied at a certain percentage of the minimum monthly wage established by law; taxes and fees determined as a percentage of the wage fund for legal entities; taxes and fees established as a percentage of the cost of products sold (goods, works, services) or the amount of transactions.
Below is a description of local taxes included in the new Tax Code.
^ Payment for land
The use of land in the Russian Federation is paid. Forms of payment for land are land tax (for land owners, landowners and land users), rent (for tenants), standard price of land (for the purchase and redemption of land plots and for obtaining a loan secured by land).
^ Payers of land tax and rent are enterprises, associations, organizations and institutions, as well as citizens of the Russian Federation, foreign citizens and stateless persons who have been granted land for ownership, possession, use or lease on the territory of Russia.
^ Objects of taxation are land plots owned, possessed or used by enterprises (organizations) and individuals.
The following are not recognized as objects of taxation: 1) strips of land passing directly along the state border of the Russian Federation; 2) lands allocated for nature reserves, national or dendrological parks, botanical gardens; 3) lands occupied by federal public roads, railways, airfields, as well as waterways and hydraulic structures occupied by state enterprises; 4) lands of public use in settlements, lands of cemeteries; 5) lands provided to support the activities of government and administrative bodies, as well as to ensure the defense and security of the Russian Federation; 6) lands owned, possessed or used by religious associations and used by them to conduct their statutory activities.
Land tax benefits are established by local authorities in each region. For example, in currently Citizens organizing farms for the first time are exempt from paying land tax for five years from the date of provision of land plots to them. But if the land is not used for its intended purpose (i.e., not for agricultural production), then this benefit does not apply. There are benefits for pensioners and disabled people.
The basis for establishing and collecting tax and rent for land is a document certifying the right of ownership, possession or use (lease) of a land plot.
The amount of tax does not depend on the results of economic activities of land owners and is paid in the form of stable payments per unit of land area per year.
^ Tax rates for certain categories of land and groups of taxpayers are established by authorized local government bodies in the amount of 0.1 to 2.0% of the cadastral value (in rubles per 1 hectare of arable land or per 1 m 2 for urban lands).
Land tax for legal entities and citizens is calculated starting from the month following the month in which land plots were provided to them. Payers are registered and taxes are calculated annually as of June 1st.
Payment land tax is provided in equal shares in two terms: no later than September 15 and November 15.
The amount, conditions and terms of payment of rent for land are established by the contract. When leasing agricultural land, its amount should not exceed the amount of land tax on the leased plots. Land rent can be collected separately or as part of the total rent for all leased property (buildings, structures, etc.), but with the obligatory transfer of land rent to local budgets. If parts of residential and non-residential buildings are leased to legal entities or citizens, the tax for land plots serving these buildings is fully levied on the lessor and not on the tenant.
^ Accounting settlements of legal entities with the budget for land tax and land rent is underway on account 68 “Calculations with the budget” on a separate sub-account “Calculations for land tax”. The tax amount is reflected monthly in the credit of account 68 and the debit of the accounts for accounting for production costs. The amounts of tax (rent) transferred to the budget are reflected in the debit of account 68 and the credit of account 51 “Current account”.
^ Standard price of land - an indicator characterizing the cost of a site of a certain quality and location based on potential income over the estimated payback period. It was introduced to ensure economic regulation of land relations when transferring land into ownership, establishing collective shared ownership of land, transferring by inheritance, donating and receiving a bank loan secured by a land plot. The standard price of land for specific land plots is determined in the amount of 50 times the land tax rate in rubles per unit area of land for the corresponding purpose.
When determining the standard price of land, the land tax rates are taken as a basis, taking into account the corresponding increasing coefficients used in establishing the tax. Benefits provided for land tax are not taken into account when calculating the standard price of land.
^ Advertising tax payers are Russian and foreign enterprises, individuals engaged in entrepreneurial activities.
^ Object of taxation is the cost of work and services for the production and distribution of advertising of one’s own products (works, services) without VAT.
^ Advertising tax rate - up to 5% of the cost (actual costs) of advertising work and services performed by an advertising agency commissioned by enterprises, organizations and entrepreneurs.
^ Procedure for paying advertising tax . In accordance with the new Tax Code, it has been changed. If previously it was paid by the customer enterprise quarterly (and by individual entrepreneurs - annually), now it is transferred to the budget by the advertising agency that carried out the advertising work no later than 10 days after the first distribution of advertising products. And the agency issues an invoice for the amount of this tax simultaneously with the amount of VAT to the customer, who is obliged to pay it and transfer the money to the current account of the advertising agency.
^
Property taxes for individuals are mandatory and are collected throughout Russia in a uniform manner. They play a significant role in the revenues of local government budgets. Under property here we mean residential buildings, apartments, cottages, garages and other buildings, premises and structures owned by citizens, as well as motor boats, helicopters, airplanes, motor ships, yachts and other means of water-air transport, with the exception of rowing boats. These taxes are paid whether the property is in use or not.
^ Payers of property taxes for individuals are citizens of the Russian Federation, foreign citizens and stateless persons who own property on the territory of the Russian Federation.
Taxes are calculated by the tax authorities at the location of the objects of taxation, and a payment notice is issued and handed over to the taxpayer.
^ Tax on buildings, premises and structures , owned by individuals, is established by the legislative (representative) authorities of the constituent entities of the Russian Federation in an amount not exceeding 0.1% of the inventory value of the objects, and if such has not been determined - from their value, calculated for compulsory insurance based on the assessment as of January 1st of each year. The data necessary for calculating the tax is provided to the tax authorities free of charge within the agreed time frame by utility, insurance, notary and other authorities.
For newly erected buildings, the tax is paid from the beginning of the year following their construction. In case of destruction or destruction, the collection of tax ceases from the month in which they were destroyed or destroyed.
For buildings that are in common shared ownership of several citizens, the tax is paid by each owner depending on the share due to him. If the building is jointly owned, then property tax is paid by everyone in equal shares.
^
Tax on water and air transport
is charged depending on the engine power (in hp or kW of power) as a percentage of the minimum wage in force on the date the tax is calculated. So, for helicopters, airplanes, motor ships - 10% MMOT for each hp. or 13.6% - from each kW of power, for yachts and boats - 5 or 6.8%, respectively, for snowmobiles, motor boats - 3 or 4.1%.
The vehicle tax is calculated annually as of January 1st on the basis of information submitted to the tax authorities by small boat inspections and other organizations that register vehicles. For a vehicle owned by several citizens, the tax is levied on the person in whose name the vehicle is registered.
Legislation established benefits on property taxes for individuals. Heroes of the Soviet Union and the Russian Federation, holders of the Order of Glory, disabled people, war participants, persons exposed to radiation, military personnel, etc. are exempt from paying taxes on all types of property. The tax on buildings is not paid by pensioners, citizens who performed international duty in the countries where military operations; parents and spouses of military personnel and government employees who died in the line of duty; cultural and artistic figures - for buildings used exclusively as creative workshops. Citizens who own motor boats with an engine power of no more than 10 hp are exempt from paying vehicle tax. or 7.4 kW. Citizens entitled to benefits must confirm this right with the necessary documents.
^Paying taxes provided in equal shares in two terms - no later than September 15 and November 15. For citizens who are not promptly required to pay taxes, taxes must be calculated for no more than three previous years. During the same period, a review of incorrectly carried out taxation is allowed. For late tax payments by citizens, a penalty of 0.7% is charged on the amount of arrears for each day of delay.
^ Property tax
The draft Tax Code provides for the gradual replacement of land tax, taxes on the property of enterprises and on the property of individuals single property tax, the rates, benefits and payment procedure of which will be determined by local representative authorities.
^ Object of taxation This tax is considered as a single property complex of land plots with buildings, structures, structures located on them (including underground), residential and non-residential premises (including objects of unfinished construction), as well as shares in such real estate objects located in shared ownership.
^ Property tax benefits established for government bodies, the Central Bank, and budgetary organizations that do not pursue profit in their activities; religious organizations, foreign missions and international organizations, individuals within the social norm of housing.
Its rates have not yet been set. Payment is expected in two terms in equal installments until May 31 and November 30.
^ Tax on property transferred by inheritance and gift
Tax on property transferred by inheritance and gift, was introduced in 1992. as one of the federal taxes, the proceeds of which are fully transferred to local budgets. In accordance with the draft new Tax Code, it is classified as a local tax.
Payers This tax is applied to citizens of the Russian Federation, foreign citizens and stateless persons who become owners of property passed to them by inheritance (by law or by will) and donation.
^ Objects of inheritance and donation are: residential buildings, apartments, dachas, garden houses in gardening associations; cars, motorcycles, motor boats, boats, yachts, other vehicles; antiques and art, jewelry, household products made of precious metals and precious stones and scrap of such products; savings in housing construction, garage construction and dacha construction cooperatives; amounts in deposits with banks and other credit institutions, funds in registered privatization accounts of individuals; land plots, the value of property and land shares (shares); currency values and securities in their value terms.
The tax is levied subject to the issuance by notaries of a certificate of inheritance rights or their certification of a gift agreement in cases where the total value of the property transferred to the ownership of an individual exceeds:
On the day of opening of the inheritance, according to the draft Tax Code, the amount of MMOT established by law was 1000 times, in 1996-1997 it was 850 times the amount;
On the day of certification of the gift agreement, 100 times the size of the MMOT (it was 80 times the size).
In this case, the tax is taken from the heirs regardless of the state duty paid for notarization of inheritance and donation.
^ Tax rates on property transferred by inheritance , in 1996-1997. was calculated in the following amounts:
Tax rates on property transferred by way of gift, in 1996-1997. were installed in the following sizes:
The new Tax Code provides only general recommendations:
“It is not allowed to set tax rates for inheritance higher than: 10 percent - for children, spouses, parents; 20 percent - for grandparents, brothers, sisters and grandchildren, as well as other heirs under a will; 30 percent - for other heirs.
It is not allowed to set tax rates for gifts higher than: 10 percent - for the children or parents of the donor; 30 percent - for other taxpayers.
It is allowed to establish progressive tax rates.”
^
Tax benefits
. Tax on property transferred by inheritance and gift is not levied on the value of property transferred to the other spouse; from the value of residential buildings (apartments) from heirs, if they lived together with the heir or donor; from the value of property transferred from persons who died in the performance of state or public duties; from the value of property transferred to disabled people of groups I and II; from the cost of vehicles transferred by inheritance to family members of military personnel who have lost their breadwinner. Are not payers for this law employees of diplomatic and consular missions and other international organizations.
^
Tax calculation
to individuals residing in the territory of the Russian Federation, and delivery of payment notices to them is carried out by tax authorities within 15 days from the date of receipt of the relevant documents from notaries and officials authorized to perform notarial acts; They pay the tax within three months after receiving the notice. Tax calculation for individuals living outside the Russian Federation and its payment are carried out before these persons receive a document on the ownership of the property.
The tax is calculated on the value of the property transferred from each specific heir to the ownership of the heir, depending on the share due to him.
When an individual receives as a gift property owned by joint ownership of several individuals, as well as when an individual donates property into joint ownership to several individuals, the tax is calculated on the value of the property corresponding to the share due to each donee from each of the donors, at the rate determined depending on the degree of relationship between the donor and the donee and the value of this property.
If to an individual from the same individual repeatedly throughout the year property is transferred into ownership by way of gift, the tax is calculated from the total value of the property on the basis of all notarized contracts.
If necessary, the tax authorities may, based on a written application from the payer, provide an installment plan or deferment of payment of tax on property transferred by inheritance and gift, but for no more than two years with the payment of interest in the amount of 0.5 of the rate for time deposits in force at Sberbank RF.
^ Retail sales tax
Retail sales tax is new for Russia, first developed within the framework of the new Tax Code of the Russian Federation.
His payers are enterprises, organizations and entrepreneurs that sell goods to the population in retail (small wholesale) trade in the territory of the corresponding city (district), the sales operations of which are recognized as an object of taxation. Only bread, milk, baby and diabetic food, children's products and medicines are exempt from taxation. Local authorities, however, can expand the list of social significant goods and exempt them from sales tax.
^ Tax rates set at 10% of the cost of goods for alcoholic products and luxury goods worth over 15 million rubles. and 5% - for all other goods. Rates apply to the cost of goods, including VAT and excise taxes. The amount of tax is presented to customers for payment in excess of the price of the goods indicated on the label, and is entered as a separate line on the cash register receipt.
The amount of tax payable by a taxpayer at the end of each reporting or tax period is determined as the result of the addition of all amounts of tax presented for this period and received from buyers when they pay for goods purchased from this taxpayer.
In order to monitor the correctness of tax payment, taxpayers are required to keep records of the sale of goods using cash registers.
^ Hotel tax
Hotel tax paid by hotels, boarding houses, motels and other establishments that provide premises or places of temporary residence to individuals (clients) for a fee. It is charged at the rate of 5% of the cost of services excluding VAT. Tax benefits are established by local authorities (for example, for certain categories of individuals or for departmental hotels).
^ Tax amount is presented to the client for payment along with the total cost of payment for services, but is highlighted in the calculations as a separate line.
The amount of tax paid by a taxpayer at the end of each reporting or tax period is determined as the result of adding up all amounts of tax presented for this period and received from clients when they paid for services purchased from this taxpayer.
^ Resort fee
Taxpayers Individuals staying in a resort area are recognized, with the exception of the following persons: under 16 years of age; who are pensioners by age or length of service; who are disabled, as well as individuals accompanying disabled people to the resort area; arriving in a resort area on a business trip, for study or for permanent residence; arriving in a resort area on vouchers (course packages) to a sanatorium, holiday home, boarding house (town, recreation center); following planned tourist routes of tourist and excursion enterprises (organizations), as well as those traveling according to route books.
^ Object of taxation and tax base The arrival of individuals in the resort area is recognized. The list of resort areas is determined by the government.
^ Fee amount is established by a regulatory legal act on the collection adopted by the representative body of local self-government, and cannot exceed 50% of the minimum wage established by federal law.
^Payment of fee is carried out by the taxpayer at the place of his temporary residence (stay) in a resort area in the manner and within the time limits established by the regulatory act on collection adopted by the representative body of local self-government. At the same time, if you change your place of residence (stay) within the same resort area, the fee is not paid again.
^ Local license fees
Taxpayers of local license fees are enterprises and individuals who acquire from authorized local bodies a special permit (license), provided for by the legislation of the Russian Federation, to conduct licensed types of activities on the territory of a city or district. These types of activities include, for example, trade and business, holding lotteries and auctions.
^ Object of taxation and tax base is the acquisition by the taxpayer of the right to carry out such activities on the territory of the city or district.
For the issuance of a license, a license fee is charged in an amount not exceeding 100 times the minimum wage established by law. The specific amount of the license fee is established by representative bodies of local government.
Local license fee paid by the taxpayer himself before obtaining a license to carry out relevant activities. To obtain a license that gives the right to carry out several types of activities, the taxpayer pays a local license fee separately for the right to carry out each type of activity specified in the license.
^ Local license fee amounts come into the budget revenue at the expense of which the body authorized to conduct licensing activities is supported.
^ Amounts paid by the taxpayer local licensing fees are expensed for the production and sale of goods (works, services).
Tax on the use of local symbols
This tax is similar to the corresponding state and regional taxes. Local symbols mean the use of images of historical and (or) architectural monuments, views of the city or area and other similar objects, individual essential elements, motifs or plots of the coat of arms of the city (district) or other local symbol.
^ Maximum tax rate cannot exceed 3% of the revenue from the sale of goods using local symbols. The specific amounts of tax rates are established by the representative body of local government. Differentiated tax rates are allowed depending on the categories of taxpayers, goods and (or) their buyers.
Literature
Taxes. Textbook allowance / Ed. D.G. Blueberry. 3rd edition. M., 1997.
Okuneva L.P. in Russia. Textbook allowance. M., 1996.
Volkova N.D. and others. Tax system in Russia. Textbook allowance. M., 1996.
Timofeeva O.F. Russian tax system: present and future. Tax code. M., 1996.
Yutkina T.F. Basics of taxation. Syktyvkar, 1995.
Tax Code of the Russian Federation. 1999.
Law of the Russian Federation dated December 6, 1991 N 1992-1 (as amended on December 27, 1995) “On Value Added Tax”
Law of the Russian Federation dated December 27, 1991 N 2116-1 (as amended on December 31, 1995) “On the income tax of enterprises and organizations”
Law of the Russian Federation dated 06.12.91 N 1993-1 (as amended on 07.03.96) “On excise taxes”
Law of the Russian Federation dated December 13, 1991 N 2030-1 (as amended on August 22, 1995) “On enterprise property tax”
Law of the RSFSR dated October 11, 1991 N 1738-1 (as amended on December 27, 1995) “On payment for land”
Law of the RSFSR dated December 17, 1991 N 1998-1 (as amended on August 4, 1995) “On personal income tax”
Instruction of the State Tax Service of the Russian Federation dated June 29, 1995 N 35 (as amended on September 1, 1995) “On the application of the Law of the Russian Federation “On personal income tax”
Law of the Russian Federation dated 09.12.91 N 2003-1 (as amended on 27.01.95) “On taxes on property of individuals”
Law of the Russian Federation dated December 12, 1991 N 2020-1 (as amended on January 27, 1995) “On tax on property transferred by inheritance or gift”
License fee— fee for a license issued by authorized state bodies to conduct certain types of business activities.
The license fee appeared in Europe at the beginning of the 19th century. Historically, it is the development of special fisheries that arose in the era of corporate regulation of fisheries from pre-existing concession payments to the treasury and licenses of a duty nature. In some states, these licenses, with few exceptions, disappeared; in others, with the introduction of freedom of fishing, their number increased. Special fishing fees in the form of licenses have become of great importance in France and especially in Great Britain.
In France, the licenses included fees: from enterprises producing excisable drinks, from manufacturers and traders of vegetable oil, from manufacturers of playing cards, from foreign sugar refineries, from transport enterprises, etc.
In Great Britain, the license fee was collected from notaries, lawyers and other judicial officers, valuers, auctioneers, peddlers, etc. The activities of brewers, distillers, manufacturers of sweet wines, wine merchants, wholesalers, small traders, owners of hotels, beer bars, and taverns who owned one type of trade were taxed. The state treasury received license fees only from the brewing and distillery industries, and the rest went to the cash desks of local governments. Similar licensing rules existed in the United States.
In Germany, licenses and fees of a concession nature were also practiced, partly hidden under the name, partly included in the category of stamp fees.
A license fee is a fee levied by a country on an exporter or importer to grant the right to legally import or export a product. Before paying the license fee, a bilateral agreement is concluded on the legality of the imported and exported goods. Also, a license fee is levied on companies or individual entrepreneurs applying for a certain type of activity on the territory of the state.
Each type of activity that involves obtaining a license carries with it a mandatory license fee from the state in whose territory the type of activity will be carried out. All financial limits of the license fee are regulated by financial law. The list of all types of activities that require the licensing procedure and payment of a license fee is indicated in the state law “On licensing of certain types of activities.” Thus, the entire licensing procedure takes place according to the standards clearly specified in the country’s legislation and is carried out by special executive bodies.
The procedure for issuing a license includes a list of the following actions:
- filing an application to carry out a type of activity (making changes) that requires licensing;
- acceptance of the application by regulatory and executive authorities;
- payment of the license fee;
- issuance of necessary documents (licenses) for a certain type of activity.
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