Federal regional and local taxes are the main types of taxes existing in the Russian Federation. Norms, rules and types of taxation are established at the legislative level. Their classification depends on the level of legislative power that established the key rules for the application of fiscal obligations.

Main characteristics and differences

So, all fiscal payments can be divided into three types: federal, regional and local taxes and fees. The key difference between these payments is the level of government that sets the basic rules and regulations for applying taxation. That is, if the authority to determine the rate, benefit, period and principles is transferred to the authorities of a constituent entity of Russia, then the payment is considered regional.

However, it should be noted that fiscal payments are regulated in Tax Code of the Russian Federation. That is, the Tax Code of the Russian Federation is the legal basis of the current tax system of the state. This means that municipal authorities, as well as the authorities of a constituent entity of Russia, do not have the right to introduce additional (new) obligations. Their powers include specifying the taxation procedure for existing fiscal levies.

The second difference is the level of the budget (treasury) into which the payment is credited. Thus, taxes and fees by budget level are:

• federal - credited directly to the treasury of the Federation (first level);
• regional - entering the treasury of the subject (second);
• local - transferred to the municipal budget (third).

The third difference is the territorial feature, that is, the territory in which the basic principles of taxation apply. Not the obligation itself, but precisely the procedure for its application.

Thus, obligations of the first rank apply throughout the entire state. The principles, rules and norms enshrined in the Tax Code of the Russian Federation are uniform for implementation throughout Russia.

Features of second-rank encumbrances are established for a specific region. For example, the authorities of one region introduce regional tax breaks, reduce rates, approve reporting periods and advance payments that are mandatory for residents of this region. Consequently, other norms may be adopted in another subject.

For fees of the third, local, rank, the algorithm and features of taxation are valid only on the territory of the municipality. Consequently, unlike local taxes, federal taxes and the procedure for their application cannot be changed at the municipal or regional levels. Below is a closed list of federal, regional and local taxes.

Types of taxes in Russia

So, we have determined that taxes are federal, regional and local. Their key differences were also established. Now let’s determine which fiscal payments should be classified as a specific type. To do this, we will distribute all current payments and fees into a table.

Federal, regional and local taxes, table:

Type of obligation	Name
Federal	excise taxes; Personal income tax; VAT; at a profit; water; state duty; special modes ( simplified tax system, UTII, Unified agricultural tax, PSA, patents); insurance premiums; for mining; fees for the use of wildlife objects.
Regional	on the property of organizations; transport; for gambling business.
	on citizens' property; land; trade tax.

Let's sum it up

All tax obligations are divided into three levels depending on which budget they are credited to. General tax rules are regulated by the Tax Code of the Russian Federation, which is the main current fiscal system of Russia.

For local and regional fees, the characteristic features of the application of taxation are established by the authorities of the appropriate rank. However, authorities of the second and third levels do not have the right to deviate from the general norms enshrined in the Tax Code of the Russian Federation.

Fiscal payments form the revenue side of the budget, into which funds are credited directly. For obligations of the first and second levels, redistribution between lower-level budgets is permissible. That is, the provision of funds in the form of subsidies, subventions and other transfers.

Please note that this distribution is determined in accordance with the current federal budget legislation. Namely, the Budget Code of Russia. This fragmentation of obligations is used to stimulate the development of Russian regions.

Introduction……………………………………………………………………………….

1. The concept of regional and local taxes……………………………….

2. Powers of authorities in the field of regional and local

taxes………………………………………………………………………………………

3. Features of the application of rates and benefits………………………………...

Conclusion…………………………………………………………………….

Bibliography……………………………………………

Introduction

The system of taxes and fees of the Russian Federation is a set of taxes and fees, grouped in a certain way and interconnected with each other, the collection of which is provided for by Russian tax legislation. The system of taxes and fees of the Russian Federation consists of three types of taxes and fees:

Federal taxes and fees;

Regional taxes and fees;

Local taxes and fees.

The main difference between these types of taxes and fees is not in the budgets to which they are credited, but in the territory in which they are introduced and collected. The list of federal, regional and local taxes is contained in Articles 13, 14 and 15 of the first part of the Tax Code of the Russian Federation.

Taxes have always been and continue to be one of the most important instruments for implementing the state’s economic policy. This was especially evident during the period of transition from command-administrative methods of management to market relations, when, in conditions of narrowed opportunities for the state to influence economic processes, taxes became a real lever of state regulation of the economy. In connection with the abolition of most regional and local taxes, the issue of additional financing of regional and local budgets becomes relevant, due to the fact that the share of regional and local taxes is too small for the regions to function independently using these funds.

The object of the control work is local and regional taxes.

The purpose of the work is to: show the features of the establishment and implementation of regional and local taxes, give a general description of regional and local taxes, determine the procedure for their establishment and implementation. And also study the powers of the relevant authorities in the field of regional and local taxes, elements of regional and local taxes, features of the application of rates and benefits.

The concept of regional and local taxes

Tax is understood as a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management, for the purpose of financial support for the activities of the state and (or) municipalities.

The totality of taxes, fees, duties and other payments (taxes) collected in the state, as well as the forms and methods of their construction, forms the tax system. The objects of taxation are: income (profit); the cost of certain goods; certain types of activities of taxpayers; transactions with securities; use of natural resources; property of legal entities and individuals; transfer of property; added value of goods and services produced and other objects established by legislative acts.

The following types of taxes and fees are established in the Russian Federation: federal taxes and fees, taxes and fees of the constituent entities of the Russian Federation (regional taxes and fees) and local taxes and fees.

Federal taxes and fees are those established by the Tax Code of the Russian Federation and obligatory for payment throughout the Russian Federation.

Regional taxes and fees are those established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, put into effect in accordance with the Tax Code of the Russian Federation by the laws of the constituent entities of the Russian Federation and obligatory for payment in the territories of the corresponding constituent entities of the Russian Federation. When establishing a regional tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the following elements of taxation: tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and deadlines for paying the tax, as well as reporting forms for this regional tax. Other elements of taxation are established by the Tax Code of the Russian Federation. When establishing a regional tax, the legislative (representative) bodies of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

Local taxes and fees are those established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government, put into effect in accordance with the Tax Code of the Russian Federation, regulatory legal acts of representative bodies of local self-government and mandatory for payment in the territories of the relevant municipalities. Local taxes and fees in cities of federal significance are established and enforced by the laws of the specified constituent entities of the Russian Federation. When establishing a local tax, representative bodies of local self-government define the following elements of taxation in regulatory legal acts: tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and deadlines for paying the tax, as well as reporting forms for this local tax. When establishing a local tax, representative bodies of local self-government may also provide for tax benefits and grounds for their use by the taxpayer.

Regional taxes and fees are the most subject to dynamics, since they depend on regulations adopted by the authorities of the constituent entities of the Russian Federation. The ability of regions to independently set rates and differentiate them according to these taxes, introduce benefits, and regulate the procedure for paying advance payments plays a significant role in the formation of the budget of a constituent entity of the Russian Federation, the formation of the investment attractiveness of the region and its economic development. Regional taxes are one of the sources of generating revenue for the budgets of the constituent entities of the Russian Federation. This is carried out in accordance with the legislation of the Russian Federation, in particular in accordance with the Constitution of the Russian Federation, as the main law of the country, in accordance with the norms of the Tax Code of the Russian Federation (TC RF), the Budget Code of the Russian Federation, as well as in accordance with the laws of the constituent entities of the Russian Federation on taxes and other legislative acts. The economic basis for the activities of government bodies of a constituent entity of the Russian Federation consists of regional property, funds from the regional budget and territorial state extra-budgetary funds, as well as the property rights of the subject. The Budget Code of the Russian Federation clearly defines the list of taxes and their share of contributions to regional budgets.

Regional taxes include

1) tax on property of organizations;

2) gambling tax;

3) transport tax.

Let's look at the main points of each of the regional taxes in more detail.

Transport tax is one of the regional taxes and is established by the Tax Code and the laws of the constituent entities of the Russian Federation “On Transport Tax”. The legislative bodies of each region of the Russian Federation independently determine the rate of transport tax within the limits established by the Tax Code, and also establish the procedure and deadlines for its payment. The tax rates specified in the section “Regional Taxes” of the Tax Code to the article of Chapter 28 “Transport Tax” can be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than ten times. Payers of transport tax are persons on whom vehicles are registered, recognized as an object of taxation in accordance with Article 358 of the Tax Code. The objects of taxation of transport tax are: cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed) ships) and other water and air vehicles (hereinafter in this chapter - vehicles), registered in the prescribed manner in accordance with the legislation of the Russian Federation.

When establishing a property tax for organizations, constituent entities of the Russian Federation may provide for tax benefits and the grounds for their use by taxpayers. Taxpayers are organizations that have property recognized as an object of taxation in accordance with Article 374 of the Tax Code. For the purposes of this chapter, foreign organizations keep records of taxable items in the manner established in the Russian Federation for accounting. The tax base of this regional tax is determined as the average annual value of property recognized as an object of taxation. When determining the tax base, property recognized as an object of taxation is taken into account at its residual value, formed in accordance with the established accounting procedure approved in the accounting policy of the organization. The tax period is a calendar year. The list of organizations exempt from taxation is quite wide. It can be found in any regional law.

Gambling tax. Taxpayers of this regional tax are organizations or individual entrepreneurs who conduct business activities in the field of gambling. The objects of taxation are: gaming table, slot machine, betting cash desk, bookmaker office cash desk. Each taxable object is subject to registration with the tax authority at the place of installation of this taxable object no later than two days before the installation date. Registration is carried out by the tax authority based on the taxpayer’s application. The tax period for gambling tax is a calendar month.

The list and standards of contributions to regional budgets may change at the federal level depending on the ongoing economic and tax policy of the state, its goals and methods. When considering the norms of legislation, it should be noted that constitutional legislation is of fundamental importance for all branches of legislation and legal institutions, tax relations. Article 57 of the Constitution of the Russian Federation contains a provision according to which everyone is obliged to pay legally established taxes and fees. This norm is the starting point for the formation of principles and mechanisms for the legal regulation of tax relations. The main document establishing and regulating the Russian tax system, taxation, and tax calculation methods is the Tax Code.

Characteristic features of local taxation are:

Variety of tax payments.

The predominance of direct taxes in local taxation.

No restrictions on local taxes.

Payers of local taxes and fees are both legal entities and individuals.

Low share of revenues from local taxes and fees to local budgets.

Land tax ensures a stable flow of funds to local budgets. The payer of land tax and rent is an enterprise and citizens of the Russian Federation, foreign citizens and stateless persons who have been granted land ownership, possession, use or lease on the territory of Russia. Land tax is levied on an annual basis on the taxable area. If a land plot is used by several legal entities, then the tax is calculated separately for each part.

The property tax of citizens includes payment for buildings, premises, structures and vehicles of individuals, the tax on buildings, premises and structures is paid by citizens at a rate based on their inventory value, and the tax on vehicles is levied depending on the engine power based on the information provided to tax authorities by organizations that register vehicles.

The trade fee is established in relation to the implementation of trade activities at trade facilities. The levy period is a quarter. Payers of the fee are organizations and individual entrepreneurs carrying out types of business activities in the territory of a municipal entity (federal cities of Moscow, St. Petersburg and Sevastopol), in respect of which the regulatory legal act of this municipal entity (laws of the federal cities of Moscow, St. Petersburg and Sevastopol ) the specified fee has been established.

Taxes are divided into:

· direct and indirect;

· federal, regional, local;

· taxes from individuals and legal entities.

According to the methods of collection, taxes are distinguished between direct and indirect. Direct taxes include income and property taxes (income and property taxes), and indirect taxes include taxes on circulation and consumption. The payer of direct tax is the owner of the property and the recipient of the income; The payer of the indirect tax is the consumer of the product, to whom the tax is transferred through an increase in price.

The effectiveness of direct taxes depends on the ability of citizens and enterprises to make certain designated payments in accordance with the amount of income, available property, etc.

Indirect taxes are a different matter. In this case, money for the treasury is withdrawn from the population in a different way: producers of goods and traders are taxed, this tax is included in the price of manufactured and sold products and, thus, the tax burden (the amount of the tax amount levied on the taxpayer) is borne by those who buy the data goods.

Direct taxes depend on the personal performance of citizens and are focused on things, not persons. They are levied on producers, traders, and transport owners, but in the end, these taxes are paid by citizens who buy goods and use services.

The Tax Code of the Russian Federation divides taxes into federal, regional and local.

Federal taxes and fees established by this Code and obligatory for payment throughout the territory of the Russian Federation are recognized. Currently, federal taxes include the following:

1. value added tax;

2. excise taxes on certain types of goods (services) and certain types of mineral raw materials;

3. tax on profit (income) of organizations;

4. tax on capital income;

5. personal income tax;

6. contributions to social funds;

7. state duty;

8. customs duties and customs fees;

9. tax on subsoil use;

10. tax on the reproduction of the mineral resource base;

11. tax on additional income from hydrocarbon production;

12. fee for the right to use wildlife and aquatic biological resources;

13. forest tax;

14. water tax;

15. environmental tax;

16. Federal licensing fees.

Regional taxes– taxes and fees established by the Tax Code (TC) of the Russian Federation and the laws of the constituent entities of the Russian Federation and mandatory for payment in the territories of the relevant constituent entities of the Russian Federation. These taxes include:

1. tax on property of organizations;

2. real estate tax;

3. road tax;

4. transport tax;

5. sales tax;

6. gambling tax;

7. regional license fees.

Local taxes and fees are those established by the Tax Code of the Russian Federation and obligatory for payment in the territories of the relevant municipalities. These include the following taxes:

1. land tax;

2. property tax for individuals;

4. inheritance or gift tax;

5. local license fees.

Despite the large number of taxes and other obligatory payments, the most significant part in the income of budgets of all levels is made up of income tax, VAT, excise taxes, payments for the use of natural resources and personal income tax. They account for over 4/5 of all tax revenues of the consolidated budget.

Let's take a closer look at some types of taxes:

Income tax. The profit of a Russian enterprise is equal to income reduced by the amount of production costs.

The tax rate credited to the federal budget was reduced from 11% to 7.5%. The tax rate at which the tax rate subject to credit to the budgets of the constituent entities of the Russian Federation is calculated is set at 14.5%. The legislative body of the constituent entities of the Federation has granted the right to reduce the tax rate for certain categories of taxpayers, but not lower than 10.5%. A fixed tax rate of 2% is also being introduced, at which the amount of tax to be credited to local budgets is calculated.

Value added tax. Added value includes mainly wages and profits and is practically calculated as the difference between the cost of finished products, goods and the cost of raw materials, materials, semi-finished products used for their production. In addition, the added value includes depreciation and some other elements. Thus, the tax is on added value created at all stages of production and defined as the difference between the cost of goods sold, works, production and distribution services and the cost of material costs charged to costs.

Taxpayers are:

· organizations;

· individual entrepreneurs;

· persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.

The tax base for this tax is the gross value at each stage of the movement of goods from production to the final consumer, i.e. only part of the value of goods, new, increasing at the next stage of the passage of the goods. Hence, the objects of taxation are turnover from the sale of goods on the territory of the Russian Federation, including those for production and technical purposes, both self-produced and purchased externally, as well as work performed and services provided.

Excise taxes are an indirect tax included in the price of the product and is paid by the buyer. Such goods subject to excise taxes include: wine and vodka products, ethyl alcohol from food raw materials, beer, tobacco products, cars, trucks, jewelry, diamonds, crystal products, carpets and rugs, fur products, as well as clothing made from genuine leather.

Income tax from individuals is one of the main types of direct taxes and is levied on citizens’ income in the amount of 13%.

Unified social tax(contribution) (UNS) is credited to state extra-budgetary funds - the Pension Fund of the Russian Federation, the Social Insurance Fund, the compulsory medical insurance funds of the Russian Federation - in order to mobilize funds for the realization of the right of citizens to state pension and social security and medical care.

INTEGRATION(from Latin integer - whole) - the unification of economic entities, the deepening of their interaction, the development of connections between them. Economic integration takes place both at the level of national economies of entire countries, and between enterprises, firms, companies, and corporations. Economic integration is manifested in the expansion and deepening of production and technological ties, the sharing of resources, the pooling of capital, the creation of favorable conditions for each other to carry out economic activities, and the removal of mutual barriers.

VERTICAL INTEGRATION- production and organizational association, merger, cooperation, interaction of enterprises connected by common participation in the production, sale, consumption of a single final product: suppliers of materials, manufacturers of components and parts, assemblers of the final product, sellers and consumers of the final product.

HORIZONTAL INTEGRATION- merging enterprises, establishing close interaction between them “horizontally”, taking into account the joint activities of enterprises that produce homogeneous products and use similar technologies.

DISCRIMINATION(from Latin discriminatio - differentiation) - infringement or deprivation of the rights of some economic entities (states, enterprises, citizens) in comparison with others without legal grounds. Economic discrimination leads to the fact that the discriminated subject finds himself in a disadvantageous position. Discrimination against the state can cause retaliatory measures on its part against the offender

OLIGOPOLY- the situation on market(market structure) when there are a small number of sellers products (firms). Its peculiarity is that here each of the competing firms is able to influence price products offered by other companies, and therefore to their level costs.

The following types of taxes and fees are established in the Russian Federation: federal taxes and fees, taxes and fees of the constituent entities of the Russian Federation (regional taxes and fees) and local taxes and fees.

Federal taxes and fees established by the Tax Code of the Russian Federation and mandatory for payment throughout the Russian Federation are recognized.

Regional taxes and fees established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, put into effect in accordance with the Tax Code of the Russian Federation by the laws of the constituent entities of the Russian Federation and obligatory for payment in the territories of the corresponding constituent entities of the Russian Federation are recognized. When establishing a regional tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the following elements of taxation: tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and deadlines for paying the tax, as well as reporting forms for this regional tax. Other elements of taxation are established by the Tax Code of the Russian Federation. When establishing a regional tax, the legislative (representative) bodies of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

Local taxes and fees established by the Tax Code of the Russian Federation and regulatory legal acts of representative bodies of local self-government, introduced in accordance with the Tax Code of the Russian Federation, regulatory legal acts of representative bodies of local self-government and mandatory for payment in the territories of the relevant municipalities are recognized. Local taxes and fees in the federal cities of Moscow and St. Petersburg are established and enforced by the laws of these constituent entities of the Russian Federation. When establishing a local tax, representative bodies of local self-government define the following elements of taxation in regulatory legal acts: tax rates within the limits established by the Tax Code of the Russian Federation, the procedure and deadlines for paying the tax, as well as reporting forms for this local tax. Other elements of taxation are established by the Tax Code of the Russian Federation. When establishing a local tax, representative bodies of local self-government may also provide for tax benefits and grounds for their use by the taxpayer.

Regional or local taxes and (or) fees not provided for by the Tax Code of the Russian Federation cannot be established.

There are two types of taxes. The first type is taxes on income and property: personal income tax; corporate income tax; tax on social insurance and on the wage fund and labor (so-called social taxes, social contributions); property taxes, including taxes on property, including land and other real estate; taxes on the transfer of profits and capital abroad, etc. They are levied on a specific individual or legal entity; they are called direct taxes.

The second type is taxes on goods and services: turnover tax, which in most developed countries has now been replaced by value added tax; excise taxes (taxes directly included in the price of a product or service); taxes on inheritance, on transactions with real estate and securities, etc. These taxes are called indirect. They are partially or fully transferred to the price of the product or service.

Taxes perform three important functions:

• 1) financing government expenditures (fiscal function);
• 2) maintaining social balance by changing the ratio between the incomes of individual social groups in order to smooth out inequality between them (social function);
• 3) state regulation of the economy (regulatory function).

In all states, under all social formations, taxes primarily performed a fiscal function, i.e. provided financing for public expenses and, above all, state expenses. Over the past decades, social and regulatory functions have undergone significant development. Kravtsova G.F., Tsvetkov N.I., Ostrovskaya T.I. Fundamentals of economic theory (macroeconomics). Tutorial. Khabarovsk: Publishing house of the Far Eastern State Transport University.

Among the general principles of the tax system are the following:

• 1. Tax revenues form the necessary financial basis for state operations in the economic sphere, and the very structure, volumes and methods of tax withdrawals create the possibility of targeted influence on the part of the state on the pace and proportions of accumulation of social monetary and productive capital, allowing it to control practically the entire aggregate public demand.
• 2. In the movement of capital at different stages of its circulation and in various areas, it is possible to identify points for the withdrawal of taxes and create an integral taxation system. Ermishin P.G. Fundamentals of economic theory (course of lectures). Khabarovsk, S 39

In accordance with Art. 12 of the Tax Code of the Russian Federation, federal taxes and fees are such obligatory payments, the transfer of which must be carried out everywhere on the territory of the Russian Federation. At the same time, the effect of federal tax standards is regulated only by the Tax Code of the Russian Federation, which introduces and repeals both the taxes themselves and individual provisions for a particular federal tax.

The amounts of federal taxes go to the budget of the same name of the Russian Federation.

The materials in this section will tell you about the procedure for applying the BCC for various taxes. .

Regional taxes

Regional taxes, which include transport tax, taxes on gambling and property of organizations, can be regulated both by the Tax Code of the Russian Federation and by laws issued by the authorities of the country's regions, in contrast to federal taxes. The laws of the constituent entities determine the meaning of rates, as well as the availability of certain benefits, specify the terms of payments and submission of declarations.

So, for example, ch. 28 of the Tax Code of the Russian Federation, establishing transport tax rates in paragraph 1 of Art. 361 of the Tax Code of the Russian Federation, in paragraph 2 of Art. 362 of the Tax Code of the Russian Federation indicates that their value can be changed by subjects up or down by 10 times. And the Moscow City Law “On Transport Tax” dated 07/09/2008 No. 33 already sets out the final requirements for calculating the tax, in particular the rates used to calculate the transport tax.

Payment for this type of taxes goes to the budgets of the constituent entities of the Russian Federation.

IMPORTANT! Despite the fact that income tax belongs to the group of federal taxes, payments for it go to 2 budgets: federal and regional (3 and 17%, respectively).

Local taxes and fees

The effect of local taxes is regulated by the Tax Code of the Russian Federation and regulations drawn up at the municipal level. These taxes include land tax and personal property tax. And since 2015, a trade tax has been introduced into this group (law dated November 29, 2014 No. 382-FZ).

Funds used to pay taxes go to local budgets.

Taxes and special regimes

In addition to the previously discussed groups of taxes, the Tax Code of the Russian Federation identifies so-called special regimes, the use of which exempts from payment of income tax, personal income tax (for individual entrepreneurs), VAT, property tax of organizations and individuals, but introduces the obligation to pay a single tax.

The following modes are distinguished:

Read about the specifics of calculating and paying this tax in the “STS” section.

• UTII;

The materials in the “UTII” section will help you switch to UTII and organize activities in this mode.

• regime for agricultural producers;

For materials on calculation, payment and reporting in this mode, see the section “Unified Agricultural Tax”.

• production sharing agreement;
• patent system.

The nuances of the patent taxation system can be found in the “PSN” section.

List of federal, regional and local taxes in 2019-2020 (table)

Type of tax	Tax	Taxpayers	An object	Rates
Federal taxes	The “VAT” section will help you understand the complex issues that arise when calculating, paying and reporting on this tax.
	Find answers to questions about which goods are excisable, what are the tax rates, and how to fill out a declaration in the “Excise Taxes” section.
	How to calculate and withhold personal income tax, what deductions and benefits apply, how to prepare reports, see the “personal income tax” section
	Income tax
	Transport tax You will learn about the calculation procedure, possible benefits, and deadlines for paying transport tax from the materials in our special section “Transport Tax”
	Gambling tax The specifics of calculating this tax are discussed in the section “Gaming Business Tax”
	Local taxes	Property tax for individuals
		Land tax What it consists of, who should calculate and pay it, read in the materials of the section of the same name

Insurance premiums

Since 2017, Ch. 34, which provides for the payment of insurance contributions for pension, medical, social insurance for temporary disability and in connection with maternity (Law No. 243-FZ dated 07/03/2016). Until 2017, these contributions were paid to the budget of the Pension Fund and the Social Insurance Fund, respectively.

Payers of insurance premiums are listed in Art. 419 of the Tax Code of the Russian Federation, the object of taxation is specified in Art. 420, and the contribution rates are listed in Art. 425-430 Tax Code of the Russian Federation.

Find answers to questions related to the calculation, payment and reporting of insurance premiums in the “Insurance Premiums” section.

Results

There are quite a lot of federal taxes. Due to the fact that they include such large taxes as income tax and VAT, the volume of federal taxes significantly exceeds the amount of fees to regional or local budgets.