What taxes are paid by individual taxpayers? Taxes paid by individuals - taxation of individuals

Taxes are the main source of revenue generation for the Russian Federation budget. Taxes play an important role in this. individuals. Individuals in the Russian Federation are subject to several types of taxes, including road tax, property tax, a number of indirect taxes included in the cost of products purchased by an individual, but the main tax that all citizens pay is the personal income tax.

Taxpayers are individuals who have reached the age of majority, as well as minors - according to certain species income. Taxpayers are usually divided into residents and non-residents. Main criterion to determine residence - an individual’s stay in the country for more than 183 days a year. If an individual satisfies this requirement, he becomes tax resident Russian Federation.

The meaning of dividing taxpayers into residents and non-residents is that residents bear the full tax liability from income, i.e. are subject to income taxation on all sources - both internal and external, and non-residents have limited tax liability, i.e. Only income from sources located in a given country is subject to taxation.

All taxes paid by individuals in the Russian Federation can be classified according to financial, economic, administrative, legal and spatiotemporal characteristics.

Currently, individuals are payers the following taxes and fees:

) personal income tax;

) National tax;

) transport tax;

) property tax;

) land tax;

) fees for the use of wildlife objects;

) water tax.

Personal income tax

Personal income tax ranks first in terms of revenues to the budgets of municipalities and is the main tax on the population, followed by value added tax - 26.7%.

Figure 1 - Composition and shares of taxes in the budget Chelyabinsk region in 2008

Main share tax payments is secured by taxes on personal income, value added on goods sold on the territory of the Russian Federation, and a single social tax, credited to the federal budget.

The fundamental document regulating the work on taxation of income of individuals is the Tax Code of the Russian Federation and, in particular, Chapter 23 of Part II of the Tax Code, which came into force on January 1, 2001, and individual articles of Part I of the Code.

Income tax payers are:

Individuals with permanent residence in Russia. Residents include persons living in Russia in total at least 183 days in a calendar year.

Individuals who do not have permanent residence in the Russian Federation, in case of income in Russia.

Foreign personal companies whose income is treated as the income of their owners. The owner of a personal company is considered to be an individual who owns any economic unit, the income of which in the country of registration of the personal company is not subject to corporate income tax or other similar tax.

The age of an individual does not affect his recognition as a tax payer.

The object of taxation for individuals is total income, received in a calendar year:

for residents - from sources in the Russian Federation and abroad;

for non-residents - from sources in the Russian Federation.

Taxes withheld from the income of individuals are transferred to the budget. Excess amounts of tax withheld by the source of income are credited to the payment of future payments or returned to the individual upon his application.

Question: What taxes, how often and in what amount must be paid? given physical. person (the amount of taxes must be determined for 1 year)

We live in own apartment(inventory value as of April 23, 2010 is 100,000 rubles, personal property tax rates are the maximum possible) we have two children under the age of 18. I am employee from an individual entrepreneur and receives a salary of 5 thousand rubles. per month In addition, we own a passenger gazelle (engine power 160 hp) and carry out Passenger Transportation along one of the city routes. Tax rates for transport tax increased by law of this subject five times. Deflator coefficient = 1.096, coefficient K2 = 0.8. What taxes, how often and in what volume should this individual pay? person (the amount of taxes must be determined for 1 year)?

Ekaterinburg Pavlova Maria

Answer: Dear Maria, according to current tax legislation, you must pay the following taxes:

1. Personal income tax.Because You are an employee, then an individual entrepreneur will withhold this tax (13%) from you when paying wages and independently submit information to the tax office.

In addition, you have the right to tax deductions (clause 3 of Article 210 of the Tax Code of the Russian Federation), which can be provided by the employer: - in the amount of 400 rubles. on yourself until the income, calculated on an accrual basis from the beginning of the tax period, does not exceed 40,000 rubles. (Clause 3, Clause 1, Article 218 of the Tax Code of the Russian Federation); - in the amount of 2000 rubles. (1000 rubles for each child) until the income calculated on an accrual basis from the beginning of the tax period ( calendar year), will not exceed 280,000 rubles.

Please note that starting from the month in which income exceeded set limit, tax deduction does not apply (clause 4, clause 1, article 218 of the Tax Code of the Russian Federation).

2.Tax on property of individuals. Based on the Law of the Russian Federation dated December 9, 1991 No. 2003-1 “On taxes on property of individuals” (hereinafter referred to as Law No. 2003-1) Payers are individuals - apartment owners. If the property is in common shared ownership several individuals, then the taxpayer in respect of this property is each of these individuals in proportion to its share in this property.

Tax rates are set by regulations legal acts representative bodies local government depending on the total inventory value of taxable items. In accordance with the Decision of November 8, 2005 No. 13/2 “On the establishment in the territory municipality"Ekaterinburg city" property tax for individuals" for a taxable object with a total inventory value of up to 300,000 rubles (inclusive), the tax rate is 0.1 percent.

Calculation of property tax for individuals is carried out by tax authorities based on data on the inventory value as of January 1 of each year.

Tax payment notices are handed to taxpayers by tax authorities annually no later than August 1, and payment is made in equal shares in two terms - no later than September 15 and November 15.

If you are eligible for benefits, you must submit your own Required documents to the tax authorities. The list of benefits for property tax for individuals is established by Art. 4 of Law N 2003-1.

3. Transport tax . The amount of transport tax, the procedure and terms for its payment, reporting forms, as well as tax benefits install organs executive power subjects of the Russian Federation. However, the object of taxation, the procedure for determining the tax base, the tax period, the procedure for calculating tax and the limits of tax rates are determined by the Tax Code of the Russian Federation.

The tax is paid by owners of vehicles that are registered with the traffic police (GIBDD). The tax is calculated by multiplying the established rate by the number of horsepower. If vehicle registered or deregistered during the year, the tax amount is calculated taking into account a coefficient defined as the ratio of the number full months during which the vehicle was registered to the owner, to the number of calendar months in the year. In this case, both the month of registration of the vehicle and the month of deregistration are considered a full month.

In the territory Sverdlovsk region transport tax rates are set regional law dated November 29, 2002 N 43-OZ “On the establishment and implementation of transport tax in the territory of the Sverdlovsk region”, in in this case The passenger gazelle belongs to the category Buses (more than 8 seats) with an engine power of up to 200 hp. With. (up to 147.1 kW) inclusive, the tax rate is 45.1 rubles.

Legal entities calculate transport tax on their own, while the tax office calculates it for individuals. The tax office sends a notification of payment of transport tax in the form of a completed receipt to the owner of the vehicle by registered mail. The owner of the vehicle must pay this tax no later than April 1 of the year following the expired tax period. If the vehicle owner has not received registered letter he must independently appear at the tax office and receive a receipt for payment at a Sberbank branch.

4. UTII. When providing passenger transportation services, it is necessary to use a special tax regime- taxation system in the form of a single tax on imputed income (hereinafter UTII). Payers of this tax are organizations and individual entrepreneurs.

Thus, if you are registered as an individual entrepreneur, then you pay UTII, if not (for example, you rent out a gazelle and work as a driver for it), then you do not pay tax.

The procedure for calculating this tax is regulated by Chapter 26 of the Tax Code of the Russian Federation. As for the calculation of UTII, the tax base for calculating this tax is the amount of imputed income. It is calculated as the product of the basic profitability for a certain type of business activity, calculated for the tax period, and the value of the physical indicator characterizing this type activities. Wherein basic yield is adjusted (decreased or increased) by coefficients K1 and K2.

The formula for calculating the tax base looks like this: NB = DB x K1 x K2 x (FP1 + FP2 + FP3) x C, where NB - the tax base; BD - basic profitability; K1 - deflator coefficient; K2 - correction factor; FP1, FP2, FP3 are the values ​​of the physical indicator in the first, second and third months of the quarter, respectively, C is the tax rate.

Basic yield for activities to provide motor transport services for the transportation of passengers is equal to 1,500 rubles.

The physical indicator for motor transport services for the transportation of passengers is the number of seats.

The deflator coefficient K1 for 2010 is equal to 1.295 (Order of the Ministry of Economic Development of Russia dated November 13, 2009 N 465).

Taxation in the Russian Federation is regulated by the Tax Code of the Russian Federation. Taxpayers and payers of fees are companies and individuals who are obligated to pay taxes and fees. In accordance with tax legislation taxes paid by individuals include:

1. Property tax for individuals.

The property tax on individuals was put into effect by the Law of the Russian Federation of December 9, 1991 No. 2003-1 “On taxes on property of individuals.” But from January 1, 2015, Law No. 2003-1 is repealed and begins to function new chapter Tax Code “Property tax for individuals”. One of the main changes introduced by the new chapter of the Tax Code of the Russian Federation is the transition to calculating property tax not from the inventory, but from cadastral value.

Taxpayers are individuals who own the right of ownership of property that is the object of taxation.

The object of taxation is the following property located within the municipality:

1. Residential building.

2. Living space (apartment, room).

3. Garage, parking space.

4. A single real estate complex.

5. Unfinished construction site.

6. Other building, structure, structure, premises.

Residential buildings located on land plots provided for the purpose of running individual subsidiary, country farming, gardening, horticulture, personal housing construction, refer to residential buildings.

The tax base is determined in relation to each taxable object as its cadastral price, noted in state cadastre real estate as of January 1 of the year, which is the reporting period for tax payment. Changes in the cadastral value of a property during the tax period are not taken into account when calculating the amount of tax. With the exception of cases of change in cadastral value due to the correction of a technical error made by the body carrying out state cadastral registration.

The amount of tax in respect of an apartment is determined based on its cadastral price, reduced by the cadastral value 20 square meters total area. The amount of tax in relation to the room will be determined based on the cadastral price, reduced by 10 square meters. The amount of tax in relation to a residential building is determined based on its cadastral value less than 50 square meters. The amount of tax in relation to a single real estate complex, but where the structure contains at least one residential premises, will be calculated as its cadastral value reduced by one million rubles.

The law establishes three base tax rates:

1. 0.1% of the cadastral value of residential buildings and premises, unfinished residential buildings, single real estate complexes, which include at least one living space, garages and parking spaces, utility buildings or structures with an area of ​​no more than 50 square meters located on personal plots of land, dacha farming, vegetable gardening, horticulture or individual housing construction;

2. 2% of the cadastral value of administrative, business and shopping centers and the premises in them, non-residential premises for offices, shopping facilities, objects Catering And consumer services, as well as for property whose cadastral value exceeds 300 million rubles;

3. 0.5% of the cadastral value of other objects.

However, any municipal government has the right to independently establish differentiated tax rates in connection with the cadastral price of the object, its type, location, as well as type territorial zones, within the boundaries of which the property is located. You can reduce the rate to zero, but increase it only three times the base rate.

1. Heroes Soviet Union and Heroes of the Russian Federation, as well as persons awarded the Order of Glory of three degrees;

2. Disabled people of I-II disability groups, as well as people with disabilities since childhood;

3. Participants civil war and Great Patriotic War, other military operations to defend the USSR;

4. Civilian personnel Soviet army, Navy, internal affairs and state security bodies;

5. Persons entitled to receive social support in accordance with the Law of the Russian Federation of May 15, 1991 No. 1244-I, Federal Law of November 26, 1998 No. 175-FZ, Federal Law of January 10, 2002 No. 2-FZ;

6. Military personnel, as well as citizens discharged from military service upon reaching age;

7. Persons directly involved in the units special risk in testing nuclear and thermonuclear weapons;

Taxes and personal taxation is a fairly common topic on the Internet, as everyone has to deal with this concept.

Everything related to taxes and taxation is quite complex, or independent deep study legislation and types of all existing taxes. For industries, enterprises and people, the types of taxes and the procedure itself are slightly different, just as the amounts provided for payment differ.

As for the taxation of individuals, it is carried out in accordance with the tax authorities. Just certain type taxes cannot be imposed on a citizen, therefore, any relationship in this area arises after the appearance and registration (auto, wages, etc.). If a person hides the appearance or receipt of such objects, this threatens criminal or administrative liability.

Usually, employees tax office send a letter requiring you to submit a completed income tax return. This happens if the Federal Tax Service Inspectorate somehow receives information that an individual. the person received income.

Main types of taxes imposed on citizens

As a rule, taxes from individuals in Russia are carried out on the following points:

• Income tax is considered the main one among those existing for individuals. This type of tax is most often deducted from the total wages by the employer before they are paid to the employees. Personal income tax rate equals 13% and is completely fixed for any income payments. If a citizen of the Russian Federation works “for himself”, running a private entrepreneurial activity, then he is obliged to independently calculate this percentage of taxes for payment at the end of the month, quarter or year.

A tax return on receipt of income is also drawn up when receiving money from the sale of property, cars, land, valuable papers and other types of property, or from receiving valuable cash gifts. Among the objects of taxation are:

1. income by employment contracts and contracts;
2. dividends from participation in business;
3. receiving valuable prizes;
4. interest that a citizen receives on bank deposits;
5. insurance payments;
6. income after selling real estate, cars and others valuable items etc.

• Real estate tax, or as it is now called, property tax. This type of taxation is divided into two parts: on all property and on land. Unlike personal income tax, property tax is not static and is calculated depending on the established local authorities rates on estimated amounts after an inventory of property.

As a rule, property tax with an amount of up to 300 thousand rubles will be equal to - 0.1%, up to 500 thousand– up to 0.3%, and above this amount – up to 2% of the value of the entire property. The objects of this tax are:

1. residential buildings and apartments;
2. cottages and summer houses suitable for living;
3. utility rooms;
4. garages and similar structures.

• Contributions to Pension Fund- this is taxation of individuals. persons for whom contributions are made by employers or tax agents independently, before paying wages to employees. This is one of the few types of tax that does not go to the state, but is credited to the personal account of the citizen who transfers it. Their amounts can be viewed on individual accounts.
• Transport tax is a tax in which everyone who owns or uses cars and other vehicles registered on them is required to contribute specific amounts to regional budgets.

Taxation procedures

The taxation procedure for individuals can be understood based on current legislation. Each tax discussed above has own order. Exist tax periods, certain declarations, etc.

Specific schedule and payment tax amounts can be found directly at territorial department your tax office. As a rule, the main interaction of citizens is carried out with inspections of the Federal tax service, as well as those tax agents who constantly make deductions specific amounts from wages and income to the state (this includes employers, organizations, and individual entrepreneurs themselves, for example).

The section of the Tax Code devoted to the taxation of individuals discusses tax reporting issues.

Income tax

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

And nothing can be done, the state’s expenses are so great (military, social payments, debts) that accepted tax collections not enough. Civilized, developed countries also resort to this measure. This is partly why they are considered such.

Today, taxation of individuals in the Russian Federation is focused more or less on the capabilities of citizens. If you have a car, you pay an apartment, and you pay property tax. If you make good money, replenish your treasury. If you make bad money, pay anyway.

The ratio of wages and taxes today is set as a percentage. The higher the salary, the greater the amount of tax deductions from the salary towards this (income). The law also provides various possibilities to reduce this amount. These include tax deductions (available to some categories of citizens, single mothers, for example). This also includes a refund (if you spent a lot on serious needs, for example, housing) and costs associated with business. Entrepreneurship is now actively encouraged by the state, part of what you spend will be returned, although you will have to collect a lot of documents.

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

According to the Tax Code of the Russian Federation, almost all types of income (one-time and permanent) are taxed. But there are some exceptions to the rules - benefits, pensions, compensation.

Taxation of property of individuals

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

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

Tax reporting of individuals

Regarding the submission of documents to tax authority, individuals in certain situations are obliged to notify the inspectorate about the income received and pay tax on it to the state. In what cases does this obligation fall on the shoulders of citizens, and in what cases does it not:

When receiving income from rental property, when receiving income for services rendered (provided that an appropriate agreement has been concluded);

Tax is also paid on income from the sale of property;

From any winnings;

From gratuitous income (except for gifts from family members);

Income from the sale of scrap metal.

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

Taxation of individuals is intended to be ensured by the state necessary capital. But you shouldn't miss the opportunity to take advantage tax deductions, tax refund(articles in tax code 214, 219-221).