The tax system of the Russian Federation is a set of taxes, fees, and duties introduced at the federal level and established by the laws of Russia and its subjects, as well as legislative acts of local governments.
The structure of the tax system of Russia includes:
- all taxes, insurance premiums, and fees accepted on the territory of our country according to the Tax Code of the Russian Federation;
- subjects of taxation with taxes and fees;
- regulatory framework;
- state authorities in the field of taxation and finance.
Taxes and duties established in Russia are mandatory for those categories of taxpayers who are obliged to pay them by the provisions of the Tax Code.
Subjects of taxation are taxpayers (legal entities and individuals) and tax agents, that is, those who, according to the Tax Code, pay taxes and duties. As an example of tax, agents can be given enterprises and organizations that calculate and remit personal income tax from the accrued income of their staff and submit the relevant tax returns (2-NDFL, 6-NDFL) after the end of the tax period (year).
The system of tax authorities of the Russian Federation includes:
- Ministry of Finance of the Russian Federation.
- Federal Tax Service of the Russian Federation.
The Ministry of Finance of the Russian Federation determines the main directions of the tax policy of our country, forecasts tax revenues and makes proposals to improve the tax system of the Russian Federation as a whole. Its department is the Federal Tax Service of the Russian Federation as the executive body of state power.
The main functions of the Federal Tax Service are:
- Accounting of taxpayers and taxpayers;
- control over compliance with the requirements of tax legislation;
- Supervision and verification of tax accruals, their payment to the relevant budget and tax reporting.
The structure of the tax system of the Russian Federation consists of three levels. It includes federal, regional and local taxes and levies. Besides, the tax code of the Russian Federation has special tax regimes that provide for special conditions and procedures for the payment of taxes, as well as full exemption from the need to pay certain types of taxes.
Federal taxes are established, amended and abolished by the Tax Code of the Russian Federation. These taxes are mandatory for payment on all the territory of the Russian Federation.
Federal taxes and duties include (Article 13 of the Tax Code):
1) Value-added tax;
2) Excise duties;
3) Personal income tax;
4) Corporate income tax;
5) Mineral extraction tax;
6) water tax;
7) fees for the use of wildlife objects and for the use of objects of aquatic biological resources;
8) state duty;
9) tax on additional income from hydrocarbon production.
(item 11 is introduced by the Federal Law of 19.07.2018 N 199-FZ).
Regional taxes and levies are also established by the Tax Code of the Russian Federation and are mandatory throughout the territory of the respective constituent entity of the Russian Federation. the government of the constituent entities of the Russian Federation has the right to introduce or cancel regional taxes in its territory, as well as to change some elements of taxation in accordance with current federal legislation.
Regional taxes include (Article 14 of the Tax Code):
1) Property tax of organizations;
2) Tax on gambling business;
3) transport tax.
Local taxes are regulated by the legislative acts of the federal authorities and laws of the subjects of the Russian Federation. In accordance with the Tax Code of the Russian Federation, local governments have the right to introduce or cancel taxes and duties on the territory of a municipality.
Local taxes and duties include (Article 15 of the Tax Code):
1) Land tax;
2) Property tax on individuals;
3) Trade levy.
Taxes in the Russian Federation are also divided depending on the method of collection: direct, indirect.
Direct taxes are taxes that are set directly on the income or property of the taxpayer, the possession and use of which is the basis for taxation.
Direct taxes are considered to be direct taxes:
- for individuals:
1. PERSONAL INCOME TAX;
2. On property;
3. Motor transport;
4. on the land plot;
- For legal entities:
1. Personal income tax from employees;
2. on profit;
3. On property;
4. on transport;
5. on a plot of land;
6. for the extraction of mineral resources;
7. on gambling business;
8. water resources.
Direct taxes, in turn, can be divided into:
- Real taxes are levied on the value of the property. For example, tax on property of organizations, tax on property of individuals.
- Personal - these are taxes levied on income and profits. For example, corporate income tax
Indirect taxes are often called consumption taxes because they are directly included in the price of goods (works, services) in the form of a surcharge and paid by consumers. These taxes are intended to transfer the real tax burden on the final consumer. The subject of the tax under indirect taxation is the seller of goods (works, services), and the carrier and the actual payer
