List of local taxes and fees. What taxes are regional? Federal taxes and fees - general characteristics

The tax legislation of the Russian Federation is based on the principle of unity of the state's financial policy, which is manifested, in particular, in the establishment of a closed list of taxes applicable throughout the country.

The types of taxes and fees that can be withheld on the territory of the state are established and amended by the Tax Code of the Russian Federation. The same regulatory act describes which taxes and fees belong to which level of the tax system.

Thus, the Tax Code of the Russian Federation establishes three levels of the tax system: federal, constituent entities of the Federation and local.

Each type of tax is assigned to one level or another based on the scope of functions and powers, the implementation of which is entrusted to the state as a whole, state bodies of the constituent entities of the Russian Federation or municipalities.

Local taxes are established (as well as put into effect and terminated) by regulatory legal acts of representative bodies of municipalities and are obligatory for payment in the territories of the corresponding municipalities. Special tax regimes may eliminate certain types of local taxes.

Representative bodies of municipalities determine tax rates, the procedure and terms for paying taxes, and can also establish tax benefits, the grounds and procedure for their application. Other elements of taxation for local taxes and taxpayers are determined by the Tax Code of the Russian Federation.

Local taxes and fees include:

The maximum tax rate for objects classified as agricultural land, occupied by housing stock, acquired for personal subsidiary plots is 0.3%, and for other categories of objects cannot exceed 1.5%.

Property tax for individuals

Taxpayers are individuals - owners of property: residential buildings, apartments, dachas, garages.

Tax rates are established by regulatory legal acts of representative bodies of local self-government.

Local governments can determine the differentiation of rates within established limits depending on the total inventory value and the type of use of the taxable object.

Trade fee

The trade fee is paid by firms and entrepreneurs for conducting trade activities in respect of which the fee is established, on movable or immovable property intended for this purpose.

Entrepreneurs using the patent taxation system, as well as payers working for the Unified Agricultural Tax, are exempt from paying the fee.

If a trade tax is introduced on the territory of a municipal entity or a city of federal significance, then the use of UTII is not allowed.





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Local taxes: details for an accountant

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We considered the classification of taxes according to various criteria and indicated that taxes and fees by budget level are federal, regional and local. We provide a closed list of federal, regional and local taxes and fees in our material.

List of federal, regional and local taxes and fees

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

For example, a trade tax was introduced only in the territory of Moscow (clause 1 of article 410 of the Tax Code of the Russian Federation, clause 4 of article 4 of the Federal Law of November 29, 2014 No. 382-FZ, Moscow Law of December 17, 2014 No. 62).

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

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

We present in the table federal, regional and local taxes, including special tax regimes:

It is necessary to keep in mind that federal, regional and local taxes and fees cannot be offset against each other: the offset is made within the framework of taxes of the same type (federal taxes are offset against federal ones, and local taxes are offset against local ones) (

And local taxes. What level the tax belongs to depends on what legislation it is regulated and to which budget payments for it are credited. What taxes are local, by whom they are introduced and regulated, as well as what are the terms and procedure for their payment - we will consider in this material.

General characteristics of local taxes

If part of the taxes paid to the federal budget (VAT, personal income tax, income tax, etc.) is later returned to the regions in the form of subsidies, then taxes at the regional and local level go directly to the corresponding budget. Local taxes and fees form the revenue side of the budget of municipalities.

When paying taxes, their distribution among the relevant budgets occurs on the basis of the BCC assigned to each type of tax payment. Which taxes go to the local budget can be determined by the code “03” as part of the 20-digit KBK (12 and 13 digits).

Local authorities cannot independently “create” new taxes, since their range is already determined by the Tax Code of the Russian Federation and is controlled by the state. Local taxes and fees are established by the Tax Code of the Russian Federation, and are in force and canceled on the basis of regulations adopted by the authorities of municipalities. Typically local taxes are decided upon, and federal cities make laws. Each regulatory act on such a tax, adopted at the local level, is then sent for control to the Federal Tax Service and the Ministry of Finance of the Russian Federation.

In the municipal territory that has adopted the relevant normative act, local taxes are put into effect and are obligatory for payment, except in cases where a special tax regime is in effect in the same territory, providing for exemption from the payment of certain local taxes (clauses 4, 7 of Article 12 of the Tax Code RF).

Local taxes and fees - 2017: list

In 2017, the list of taxes and fees at the local level includes (Article 15 of the Tax Code of the Russian Federation):

1. property tax for individuals,

Thus, today the norms of the Tax Code of the Russian Federation include only two taxes and one fee as local taxes and fees, in part of which local authorities can determine tax rates, payment procedures, and terms of transfer to the budget. It is also within the competence of municipal authorities to establish tax benefits and the procedure for their application.

Characteristics of local taxes

From the list of Article 15 of the Tax Code it is obvious that the volume of local taxes in the general tax system of the Russian Federation is quite small compared to federal ones. Let's look at them in more detail.

Land tax

The local tax is land tax (Chapter 31 of the Tax Code of the Russian Federation). It is paid by legal entities and citizens who own land plots.

A plot of land located within the boundaries of a municipality is a taxable property. The tax base is determined from the cadastral value of the site as of January 1 of the reporting year.

Tax rates for local taxes are established within the limits adopted by the norms of the Tax Code of the Russian Federation. For land tax, the maximum rate, depending on the category of land, can be differentiated and vary from 0.3% to 1.5% (Article 394 of the Tax Code of the Russian Federation):

• a rate of up to 0.3% is applicable to agricultural land, land acquired for personal farming, occupied by housing and related infrastructure, as well as land limited in circulation and provided for defense, security and customs needs;
• a rate of up to 1.5% is allowed for other plots of land.

The procedure for paying local taxes is established by municipal authorities, and they also set payment deadlines for taxpayer organizations. At the same time, regarding land tax, local authorities have the right to determine the reporting periods and the need to pay advance payments, but they may not do this (Articles 393, 396, 397 of the Tax Code of the Russian Federation).

Municipal authorities that establish local taxes and fees also introduce benefits for these taxes. Regarding the land tax, the Tax Code of the Russian Federation lists categories of organizations and individuals that do not pay tax (Article 395 of the Tax Code of the Russian Federation); at the local level, additional types of benefits can be applied, from partial reduction of the tax base to complete exemption from paying tax.

Property tax for individuals

Local taxes, the list of which is given above, also include property tax for individuals (Chapter 32 of the Tax Code of the Russian Federation). Taxpayers are citizens who own real estate: residential buildings and premises, garages, unfinished construction projects and other buildings, structures and structures (Article 401 of the Tax Code of the Russian Federation). The tax base is determined from the cadastral, and in some cases from the inventory value of the property.

The property tax for individuals, like other local taxes and fees, is introduced by municipal regulations. The authorities themselves can establish the procedure for determining the tax base and specific tax rates.

The marginal rates for local taxes and fees are established by the Tax Code of the Russian Federation; for the property tax of individuals they are as follows (Article 406 of the Tax Code of the Russian Federation):

• 0.1% for housing, unfinished residential buildings, garages, outbuildings up to 50 sq. m. m on a personal plot; by local authorities this rate can be reduced to 0%, or increased by no more than 3 times;
• 2% for objects with a cadastral value of more than 300 million rubles. and objects from the list of clause 10 of Art. 378.2 Tax Code of the Russian Federation;
• 0.5% for other real estate.

Since benefits for local taxes are established not only by the Tax Code of the Russian Federation, but also by municipal acts, for property tax each region can determine them themselves in addition to those already specified in the code.

Trade fee

Along with the above, local taxes and fees include the trade tax (Chapter 33 of the Tax Code of the Russian Federation). Today it is paid only by firms and entrepreneurs trading in the city of Moscow (Moscow Law No. 62 as amended on November 23, 2016).

Payers of the Unified Agricultural Tax are also exempt from collecting individual entrepreneurs on a patent. The fee is levied on a retail facility that is used for trade at least once per quarter.

The quarterly fee rate is established by local regulations within the limits specified in Art. 415 of the Tax Code of the Russian Federation, and depends on the type of trade objects and their quantity or area.

Local law, as well as the deadlines for paying local taxes, sets deadlines for the transfer of trade taxes. Benefits for trade tax payers are also established by local legislation.

Federal taxes and fees include:

1) value added tax;

2) excise taxes;

3) personal income tax;

4) corporate income tax;

5) mineral extraction tax;

6) water tax;

7) fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

8) state duty.

Regional taxes include:

1) corporate property tax;

2) gambling tax;

3) transport tax.

Local taxes and fees include:

1) land tax;

2) personal property tax;

3) trade fee.

GENERAL CONDITIONS FOR ESTABLISHING TAXES AND FEES IN THE RF

A tax is considered established only if the taxpayers and elements of taxation are precisely defined, namely:

1) object of taxation;

2) tax base;

3) tax period;

4) tax rate;

5) the procedure for calculating tax;

6) procedure and deadlines for tax payment.

If necessary, when establishing a tax, the act of legislation on taxes and fees may also provide for tax benefits and the grounds for their use by the taxpayer.

According to the provisions of Art. 17 of the Tax Code of the Russian Federation, when establishing fees, their payers and elements of taxation in relation to specific fees are determined.

The establishment of a tax means the adoption of a legislative act for the purpose of assigning a name to a tax, classifying it as federal, regional or local and determining the taxpayer and the main elements of taxation.

Federal taxes are established exclusively by the provisions of the Tax Code of the Russian Federation; lower bodies of representative power cannot change a single element of the federal tax.

Regional taxes are established by the Tax Code of the Russian Federation, but the legislation of the constituent entities of the Russian Federation may change tax rates, the procedure and terms of payment, within the limits specified in the Tax Code of the Russian Federation, as well as the additional benefits provided and their main application. Benefits are not among the main elements; they may not be established at all.

Local taxes are established by the Tax Code of the Russian Federation, but acts of representative bodies of municipalities may change the rates, procedure and terms of payment.

To introduce a tax (fee) means to adopt a legislative act of the appropriate level for the purpose of collecting a tax.

The tax base is a cost, physical or other characteristic of the object of taxation. The tax rate represents the amount of tax charges per unit of measurement of the tax base. The tax base and the procedure for its determination, as well as tax rates for federal taxes and the amount of fees for federal taxes are established by the Tax Code of the Russian Federation.

The tax base and the procedure for determining it for regional and local taxes are established by the Tax Code of the Russian Federation. Tax rates for regional and local taxes are established accordingly by the laws of the constituent entities of the Russian Federation, regulatory legal acts of representative bodies of municipalities within the limits established by the Tax Code of the Russian Federation (Article 53 of the Tax Code of the Russian Federation).

A tax period is understood as a calendar year or another period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. A tax period may consist of one or more reporting periods (Article 55 of the Tax Code of the Russian Federation).

The Tax Code of the Russian Federation is the main legal document that systematizes data on all taxes and fees. The introduction of new taxes or the abolition of existing ones is possible only if amendments are made to the norms of the Tax Code of the Russian Federation by federal law. The classification of taxes is given in Chapter 2 of the Tax Code of the Russian Federation.

Federal, regional and local taxes: table 2018

Article 12 of the Tax Code of the Russian Federation in Russia establishes the following categories of taxes and fees:

1. Federal taxes are established by the Tax Code of the Russian Federation and apply to all constituent entities of the Russian Federation. Mandatory for payment throughout the country.
2. Regional taxes - these taxes, obligatory for payment on the territory of the constituent entities of the Russian Federation, are established by the norms of the Tax Code of the Russian Federation and are introduced in the constituent entities by regional laws. Detailing of rates and tax benefits is carried out differentially at the level of constituent entities of the Russian Federation, unless otherwise established by the Code.
3. Local taxes - their list and main parameters are approved by the Tax Code of the Russian Federation; the rules for application and payment in specific territories are prescribed in legal acts issued by municipal authorities.

Federal, regional and local taxes not provided for by the Tax Code cannot be established. Taxation adjustments made at the level of constituent entities of the Russian Federation and individual municipalities are mandatory only in territories that are administratively divided into these regions or settlements. When new taxes are introduced (2018), changes to their general list are permissible only if legislators have updated the relevant information in the Tax Code by their regulatory act.

The Tax Code includes 9 types of obligations listed in Art. 13 Tax Code of the Russian Federation. The funds paid under them are sent in full to the federal budget. The exception is income tax. According to it, the amount is distributed between the federal and regional budgets.

Regional taxes in Russia in 2018 are divided into 3 types, they are approved by Art. 14 Tax Code of the Russian Federation. In relation to these types of tax obligations, the Tax Code regulates the basic provisions. The authorities of the constituent entities of the Russian Federation can detail the rules given in the Tax Code or supplement them with specific requirements. The Code may set rigid rates for these taxes or invite regional authorities, through their legal acts, to independently approve tariffs within a certain range. All payments are accumulated in regional budgets.

Local taxes in 2018 are listed in Art. 15 Tax Code of the Russian Federation. They consist of 2 taxes and one fee. The basic norms for this group of taxes are regulated by the Tax Code of the Russian Federation, and specific rates, benefits, etc. are disclosed in legal acts of municipal authorities. All transfers made by business entities go to local budgets.

A complete list of taxes in the Russian Federation and their distribution by classification categories is given in the table:

A separate group of taxes are special tax regimes. Their use guarantees the taxpayer exemption from certain regional and federal taxes. Among the special taxation systems are the simplified taxation system (simplified taxation system), UTII (unified tax on imputed income), unified agricultural tax (unified agricultural tax) and patent (Chapter 26.2; 26.3; 26.1 and 26.5 of the Tax Code of the Russian Federation).

Another category of mandatory payments included in Chapter. 34 of the Tax Code of the Russian Federation - insurance contributions (pension, medical insurance and social insurance, except for “injuries”). Since 2017, the administration of this type of payments has come under the influence of tax authorities.

Tax increases in 2018: adopted and planned innovations

Proposals to increase the tax burden placed on citizens and business entities are heard frequently and often find support from legislators. Changes to some tax rates are planned for the current and next years, and bills are being introduced to adjust the algorithms for calculating tax liabilities.

To address future tax increases, a major tax reform is planned for 2018. In parallel, it is planned to abolish certain types of taxes and simplify the mechanism for applying the most problematic types of fiscal obligations. Representatives of the Government of the Russian Federation identify stimulating economic growth in the business environment as the main task of reform.

It is planned to achieve the desired results by shifting part of the burden to indirect taxes. Thus, in terms of VAT, a tax increase is not provided for in 2018, but on July 24, 2018, the State Duma in the third reading adopted a bill on its future changes from 2019. The VAT rate will be increased by 2% (from 18% to 20% ). Rates of 0% and 10% will remain.

Several options for changing the income tax collection scheme are also under discussion (none of the options have found approval from the President of the Russian Federation):

• or increase the general tax rate for all payers;
• or return to a progressive tax scale with the simultaneous introduction of tax breaks for individuals receiving minimum income.

Discussions about transport tax and its relationship with excise taxes continue. One of the proposals is to abolish the transport tax, and cover the gap in the budget that appears as a result of this step by increasing excise taxes. At the moment, in order to balance prices for gasoline and diesel fuel on the domestic market, the previously planned increase in excise taxes has been cancelled. The tariff increase remained in effect for excise taxes on alcohol and tobacco products.

The increase in the tax burden affected the tax on the gambling business. The updated tax rates were introduced by Law No. 354-FZ dated November 27, 2017.

Active steps have already been taken to implement a tax maneuver in the oil industry. Its essence lies in replacing export duties on petroleum products by increasing mineral extraction tax rates. A bill is also being considered to introduce a new tax on additional income from oil production, the rate of which could be 50%.