Tax or fee. Differences. Republican and local taxes and fees

The tax system in Russia involves three levels of taxes: federal, regional and local taxes and fees. All of them are legally based on the Tax Code of the Russian Federation, but local and regional taxes, as the name implies, may differ due to territorial characteristics.

System of local taxes and fees

The system of local taxes and fees is also provided for by the Tax Code of the Russian Federation and is represented by an exhaustive list of both taxes and fees. State power represented by local government cannot go beyond this list and establish additional fees or local taxes.

Local taxes are presented in the form of taxes:

• federal;
• regional;
• local, put into effect by the self-government body within the municipality.

Local fees include:

• Federal level;
• local level.

Within the region, the introduction of fees is not provided for by the Tax Code of the Russian Federation, and accordingly is unacceptable, which is why the system of fees throughout the country is represented by two levels.

What tax is paid to which budget in the country?

• personal income tax, the name of which speaks for itself;
• value added tax, which is paid by the end buyer when purchasing products in retail chains;
• a unified social tax, which is a means of replenishing basic federal funds, including social insurance, health insurance, and the like;
• excise taxes or additional taxes on certain types of goods, in particular tobacco products and alcohol. It, like value added tax, is covered by the end buyer;
• mineral extraction tax, paid by entities involved in the exploitation of natural resources;
• income tax, enterprises and organizations, the essence of which is clear from the name;
• water tax, which implies payments for the exploitation of water resources;
• various types of duties.

Like regional taxes, local fees are established based on the provisions of federal legislation, and specific payment rates are regulated by local authorities. Control over their completeness and timely payment, as in the case of other types of taxes, rests with the tax service departments.

Types of local taxes and fees

Local taxes include the following:

1. Land tax. The Russian tax system provided for the introduction of this tax in order to stimulate the rational use of land with all the ensuing consequences, as well as for the development of local infrastructure. The regulatory framework consists of two levels:

• federal laws;
• acts issued by local representative bodies.

Cities of federal significance, which include Moscow and St. Petersburg, have their own characteristics, but they relate more to the procedure for introducing the specified tax.

When establishing a land tax, the authority by whose decision it is introduced also determines:

• tax rates;
• payment procedure;
• payment terms.

If necessary, they may also provide for in the same laws:

• tax benefits;
• grounds for providing benefits;
• procedure for providing benefits;
• the amount of money that is not subject to taxation for certain categories of taxpayers.

Taxpayers of land tax are:

• legal entities - organizations;
• individuals.

An important criterion for classifying them as taxpayers is the presence of a land plot that they own with one of the following rights:

• property;
• use on an ongoing basis;
• lifelong ownership, transferred by inheritance.

Individuals and legal entities using plots of land in accordance with a lease agreement or under the right of free-term use are excluded from the number of taxpayers of such tax.

The object of payment of land tax is a piece of land that is territorially related to the municipality where the local government authorities have introduced such a tax. An exception to this rule are plots of land that:

• according to the legislation of the Russian Federation were withdrawn from circulation;
• According to the legislation of the Russian Federation, circulation was limited.

2. Tax on property of individuals.

The subjects of property tax payment are citizens (not only Russian ones) who are the owners of property that is subject to tax in accordance with federal law. Such property includes:

• residential building, apartment or room;
• country house;
• garage;
• other buildings, structures and premises, as well as shares in the ownership of the above property.

The calculation of the tax amount depends on the tax base, which is annually as of 01.01. calculated in accordance with the total investment cost.

Local taxes include only trade fees. However, the effect of the right to establish local self-government is territorially limited. Such a fee can be introduced only on the territory of several administrative-territorial units, namely:

• Moscow;
• Saint Petersburg;
• Sevastopol.

Will there be an increase in 2021^

In 2021, there are no plans to increase local tax rates in Russia.

In general, these mandatory payments affected only two significant changes, namely:

1. A third local tax was introduced - a trade tax, which this year is levied only in Moscow and Sevastopol. It applies only to those entrepreneurs who operate in the territory of these cities and adjacent regions. In the future, it will affect all municipalities of the Russian Federation.
2. Property tax from individuals began to be levied based on cadastral value. The complete transition to the new system will be completed by 2021. This will lead to an increase in payments to the treasury (the cadastral price is higher than the inventory price), but not due to an increase in the rate, which remains at the same level.

Thus, in 2021, exactly three local taxes will be levied on the territory of the Russian Federation, which are introduced within individual municipalities by decision of local authorities.

Local taxes ensure effective financial decentralization - the right of local authorities to independently distribute part of budget revenues for the needs of an individual city, village or district.

This amount goes to solving local issues.

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Structure of local taxes and fees

The structure of local taxes and fees in a broad sense includes a set of mandatory payments that:

• uniform for the entire territory of the Russian Federation;
• cover individual regions;
• are valid within a specific municipal district.

In a narrow sense, local taxes and fees are mandatory payments that are established by self-government bodies and are collected only on the territory of the municipality into the appropriate budget.

Classification of Russian taxes

The taxes specified in subparagraphs 10 and 11 are regulating income sources, and the amounts of deductions for them are credited directly to the republican budget of the republic within the Russian Federation, to the regional, regional budgets of territories and regions, the regional budget of the autonomous region, district budgets of autonomous okrugs and budgets other levels are determined upon approval of the republican budget of the republic within the Russian Federation, the regional, regional budget of the autonomous region, and district budgets of autonomous okrugs.

Principles of local taxes and fees

Local taxes and fees exist and operate according to the general principles of the entire tax system of the country . These include the following principles:

1. The principle of justice. When introducing a particular tax, the existence of an objective opportunity for the target group of taxpayers to pay the tax (fee) must be taken into account;
2. The principle of universality and equality of taxation. The obligation to make payments to the budget, if there are legal grounds, lies with an indefinite circle of persons who are equal in their rights and responsibilities. It is not permissible to unjustifiably exempt some payers from paying a tax (fee) and simultaneously collect it from others under the same conditions.
3. The principle of economic feasibility. The establishment of taxes cannot be spontaneous and arbitrary, but must be justified from an economic point of view. Their introduction should not infringe on the rights and freedoms of citizens provided for by the Constitution of the Russian Federation.
4. The principle of unity of the economic space of the Russian Federation. Taxes (fees) that in any way encroach on the integrity of the country’s economic space are unacceptable. Mandatory payments to the budget cannot directly or indirectly affect the freedom of movement within the country, both goods (works, services) and financial resources. Any obstacle to legally permitted business activities by introducing mandatory payments is prohibited.
5. The principle of compliance with the procedure for establishing a tax (fee). Taxes (fees) that are not provided for in the Tax Code of the Russian Federation or are introduced in violation of the procedure are not subject to payment.
6. Certainty of tax liability. By regulation, when the obligation to pay to the budget is introduced, all elements of taxation must be fixed. The wording of tax legal norms must be clear so that the taxpayer clearly knows for what, how much, and when the corresponding tax is required to be paid to the budget.
7. Presumption of interpretation of tax doubts in favor of the taxpayer. If there are vague formulations and doubts about tax rules, their interpretation is carried out in favor of the taxpayer.

Replenishment of the state budget: land tax

Federal legislation exempts universities, research and scientific institutions, healthcare real estate, culture, sports organizations, tourism and a number of others from paying land tax. A complete list of persons exempt from this type of tax can be found in the Tax Code (Chapter 31, Article 395) and the Federal Law “On Payment for Land” (Article 12).

A budget organization produces all taxes from the budget funds received into its account. The tax is paid in full, unless, of course, local or federal law provides for a benefit or complete exemption of the organization from paying this type of tax.

Features of local taxes and fees

Despite the similarity of local taxes and fees with the general characteristics of the entire Russian tax system, local taxes and fees have their own distinctive features:

• funds received by the relevant local budget are subject to spending exclusively on the needs of the municipality itself;
• local withholding taxes are accumulated in the local budget; higher budgets at the regional or federation level are distributed in certain proportions between all three levels, including the local one.
• the decision to introduce and collect appropriate fees lies solely with local authorities;
• control over the use of local budget funds is also carried out locally by self-government bodies.
• a wide range of powers for the legal regulation of local taxation, which includes the ability to reduce tax rates and establish benefits and privileges for certain categories of tax payers.

General information ↑

Local tax payments have the right to establish (including determining rates and benefits) local government bodies (LSG) within the limits established by the Tax Code of the country (Article 132 of the Constitution of the Russian Federation).

Having their own sources of income allows local authorities to pursue policies independent of the state in the interests of the population of a particular territory, including regulating the economic, social, and environmental situation.

All local taxes that are established by local self-government bodies are sent exclusively to local budgets (Article 55 of Federal Law-131). Wherein:

1. Payment rates are determined by local authorities, but within the limits established in national tax legislation.
2. The list of taxes at the local level is also determined at the federal level, but local self-government bodies have the right to choose those that will be levied within a specific territory.

The subjects of local taxes are citizens and companies registered within a particular region.

Moreover, if an organization has a branch network, it most often pays local taxes in the area in which its head office is located.

It should be emphasized that in 2021, local taxes will include land tax, personal property tax and trade tax (Article 15 of the Tax Code of the Russian Federation).

Definitions

In order to determine the nature, procedure for collection and specifics of local taxes and fees, it is important to take into account some definitions, including:

The latter should not be confused with delegated state powers - funding for these issues is usually provided by the state through a system of regulatory taxes, as well as categorical, equalizing and incentive grants.

What is their purpose

Local taxes play an important role in the development of individual territories, since local governments can direct them at their discretion to implement socio-economic development programs.

They can also stimulate the effective reproduction of labor and material resources, support the cultural sphere and the environment.

The main issues financed by local taxes are (Article 14 of Federal Law-131): laying and maintaining local roads in good condition;

• providing financial assistance and housing to low-income citizens;
• providing the local community with communication services, consumer services, and transport;
• landscaping, including waste removal, lighting and landscaping;
• solving issues of electricity, water, gas supply;
• support for medical, cultural and educational institutions;
• maintenance of burial sites, etc.

Carrying out sports and cultural events at the local level is also, as a rule, financed from local budget funds, 50-55% of which are local tax payments.

Legal grounds

Local taxes and fees are introduced in the territories of settlements, urban districts and municipal districts by decision of local authorities.

Which taxes are classified as direct, see the article: direct taxes. Read the list of federal taxes in 2021 here.

At the same time, local self-government bodies are required to focus on federal regulations that stipulate the procedure, conditions and specifics of introducing these mandatory payments within a specific territory.

In the Tax Code of the Russian Federation, issues of regulation of local taxes and fees are given in the following articles:

Section X of the Tax Code of the Russian Federation is entirely devoted to the administration of local taxes and fees, namely:

Issues of distribution and use of local treasury are described in detail in Federal Law-131, in particular:

The same law determines that it is the representative bodies that, during working sessions, can establish the procedure for collecting local mandatory payments and appoint them with the consent of the head of the local self-government.

The procedure for establishing local taxes and fees

The enactment and cancellation of a particular local tax (fee) is carried out according to the rules prescribed by the domestic tax code, on the basis of legislative decisions of bodies performing representative functions at the basic level. This competence of local authorities is enshrined in Article 39 of the federal law “On the General Principles of the Organization of Local Self-Government.” According to this norm, local authorities have the right to establish (cancel):

• local taxes (fees);
• preferential conditions for local taxation for certain categories of payers.

In addition, one-time contributions of funds to the local budget by citizens living in a certain territory on a voluntary basis may be provided.

Voluntariness consists of citizens expressing their will at a local referendum, meeting, etc.

Collection of land and property taxes is also carried out after the relevant decision is made at the local level. Moreover, such a decision should not contradict the federal tax code. From the site advokat-malov.ru

To what budget should personal income tax be paid?

This tax is paid by almost all citizens of our country who receive active or passive income . Federal laws establish that numerous citizens of foreign countries who conduct active business activities are also required to pay personal income tax on an equal basis with our compatriots.

After filing a declaration of income received for the year, in accordance with the Tax Code, Art. 228 the declared amount must be paid before the middle of next year, that is, the deadline is July 15. Provided that it is a day off, Art. 6.1 explains that it is possible to postpone it to the working day that follows.

Individual and individual entrepreneur

Payment of land tax is regulated by Articles 388 and 389 of the Tax Code of the Russian Federation. Here it is important to highlight the fact which taxes go to the local budget if they are paid for the ownership of a land plot. The presented legislative acts determine payers. Fees must be paid to the budget by all individuals and individual entrepreneurs who own land plots on the basis of perpetual or lifelong inheritable ownership.

The objects are all land plots that are located within the municipality with approved fees of the presented nature. Areas that are recognized as valuable cultural and archaeological heritage, as well as museum reserves, are not included in the list of local land tax objects. Fees are not levied on areas that are part of the common property of an apartment building.

Fees are set at 0.3% of the cadastral value for agricultural plots and objects owned by individuals. Individual entrepreneurs using land for their activities pay a fee of 1.5% of the cadastral value. The fee is paid for the entire year of ownership of the property until December 1 of the year following the billing period.

Unity of the budget system

Local budgets, like regional ones, also receive significant deductions within the established standards from payments of federal taxes. And this is one of the signs of the unity of the Russian state cash flow management system. A three-level model of interaction between different budgets is being built. Local payments remain entirely within the municipalities. Those taxes that are classified as federal and regional can also be largely returned to the budget of the city or district. In turn, fees that are collected in accordance with the competencies of the authorities of the constituent entities of the Russian Federation are fully transferred to the level of the regional budget. The region's financial system can be supplemented by deductions from payments of federal taxes, and in the future - also from local fees.

Legal entities

In accordance with Article 389 of the Tax Code of the Russian Federation, legal entities must pay funds to the budget of the municipality on whose territory the land owned by right of ownership is located. Objects are all lands that are listed on the balance sheet of the municipality.

In the Tax Code, local taxes in the form of land fees for legal entities are not paid from the following objects:

• which were withdrawn from circulation by law;
• from cultural heritage;
• from the forest fund;
• with restrictions on circulation according to the law - municipal or state;
• from an apartment building.

The payment deadline is the same as for individuals. A rate of 0.3% applies to agricultural objects and plots used by entrepreneurs for personal farming. The rate of 1.5% applies to all other land plots.

Virt laser

As we well know, money is put into a wallet (this is budget income) and taken out when parting with it (this is expenses). Municipalities must make all income and expenses purely from this purse - the local budget, which they independently approve and execute.

Let's first look at what our municipalities have in their wallets.

Logically, the state must wisely provide for the sufficiency of the revenue side of the municipal budget to ensure that local governments are able to resolve issues of local importance for the livelihoods of the population. The municipality can put funds into its wallet not from any income (otherwise they would turn into commercial firms profiting primarily from the population), but only from those provided for by law - the Budget Code of the Russian Federation.

For the property of individuals

In determining whether a property tax is local or regional, only the local interpretation is distinguished. Contributions to the budget are made by all owners who own the property that is the object.

In the questions presented, the following definitions and factors can be distinguished:

• all owners are payers - if a property has several shared owners, everyone must pay the fee;
• the object is any real estate specified in Article 401 of the Tax Code of the Russian Federation - residential or non-residential premises, a garage or parking space, a single complex, sheds and other outbuildings;
• payment occurs before December 1 of the year following the billing period - calculated on the basis of the available cadastral value as of January 1 of the following year following the billing period;
• rates are presented as 0.1%, 2% and 0.5% - for residential properties and outbuildings, for objects from the list of Article 378 of the Tax Code of the Russian Federation and for other property, respectively.

Local taxes and fees in 2021, depending on the availability of property, can be paid for three previous periods - for 2021, 2021, 2018.

For real estate at cadastral value

Types of local taxes and fees include additional payments for real estate according to the cadastral value of the property available at the time of accrual of the amount (as of January 1 of the following year). The following types of fees are paid by organizations that own the following types of objects:

• administrative or commercial centers;
• premises with offices;
• owned by foreign citizens;
• residential buildings and premises are on the company's balance sheet.

Organizations pay their due payments until December 1 of the following year for the billing period. Rates depend on the cadastral value of the property and are presented in full in the table.

Gambling tax

In the legislation of the Russian Federation, gambling business is usually understood as activities that are aimed at generating income from various types of gambling, as well as betting. This includes organizing the operation of casinos, slot machine halls, and accepting bets on the results of sports competitions.

In 2009, norms appeared in the legislation of the Russian Federation according to which it became possible to conduct gambling only in the territory of special gambling zones, namely in the Altai and Krasnodar territories, Primorye, and also in the Kaliningrad region. Residents of these constituent entities of the Russian Federation began to pay the corresponding regional taxes in full. The year 2014 was characterized by fairly high activity of legislators in some areas of tax policy, however, in terms of changing the structure of regional fees, the authorities did not establish significant innovations.

Gambling tax is paid by the 20th day of the month following the established tax period. The company also needs to provide declarations for this type of collection. These documents, as well as others of a similar type, must reflect indicators for the tax period.

Trade fee

In matters of federal, regional and local taxes, the latter take a controversial position. So, here they allocate a trade fee, which includes investments in the budget for advertising, for carrying out economic and business activities, local licensing fees, etc. Trade tax is a local tax, but it is regulated by Articles 411 and 412 of the Tax Code of the Russian Federation. Payers are individual entrepreneurs or organizations engaged in trading activities.

The object of the collection is the use of space by entrepreneurs to carry out their activities. The calculation period is a quarter of the year, so contributions should be made before the 25th day of the month following the end of the quarter. The rate cannot exceed 550 rubles per 1 sq. m. m of usable area. The municipality has the right to set its own rates, which is confirmed by regulations signed by the head.

Specific values: how to find out

As we defined above, each municipality may have individual tax rules and regulations. Therefore, taxpayers need to know the specific values ​​and established procedures in a timely manner to avoid penalties.

You can find out what standards are established in a particular municipality or region at the nearest branch of the Federal Tax Service or on a special portal. >The electronic service was developed by the Federal Tax Service and allows you to obtain information about established tax standards free of charge and without registration.

To obtain the information you are interested in, you will need to select a region (the location of the taxpayer) and determine the type of fiscal liability. The system generates information based on approved regulations.
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Calculus mechanism

How local budget taxes are calculated were described above. The general characteristics of local taxes allow you to independently calculate the amount to pay on your existing property or commercial activity. The following examples of calculating local taxes can be given:

• The company owns an administrative and shopping center with an area of ​​110 square meters. m. and a cadastral value of 3 million 600 thousand rubles. The rate for this amount is 0.1%. It turns out that the company pays 3,600 rubles annually.
• An individual has an agricultural land plot. The cadastral value of the property is 570 thousand rubles. The rate in this case is 0.3%, as a result of which the owner pays 1,710 rubles annually.
• An individual owns a residential building in which he lives. The cadastral value of the object is 2 million 100 thousand rubles. The current interest rate in this case is 0.1%, so the owner pays 2,100 rubles annually.
• The organization is engaged in trade, renting a premises measuring 23 square meters. m. The rate is 457 rubles per 1 sq. m. m. This means that entrepreneurs pay a fee of 10,511 rubles every quarter.

In a similar way, you can calculate all the remaining types of fees that a Russian citizen must pay if he is a taxpayer. From the site promdevelop.ru

In this article you learned local taxes and fees. If you have any questions or problems that require the participation of lawyers, then you can seek help from the specialists of the Sherlock information and legal portal.

Editor: Igor Reshetov

In what budget is personal income tax for individuals credited in 2021?

• salary for official employment;
• payment for work performed under GPC contracts;
• dividends;
• insurance payments;
• income received from the disposal of property;
• income from the sale of real estate or other valuable assets;
• other income received from activities in Russia or abroad (for residents).

13% Applicable when calculating the tax on wages of officially working citizens of Russia 13% Applies to dividends received by individuals 13% This rate is used to calculate the tax on wages of EAEU citizens working in the territory of the Russian Federation 13% Rate applied when calculating the wage tax immigrants and refugees 13% The same rate is used to pay tax on income received from the sale and use of property by citizens of the Russian Federation 30% Tax rate on income received by non-residents of the Russian Federation who carry out entrepreneurial or labor activities in Russia 35% Rate on winnings and deposits