Regional taxes: list. Types of taxes and fees in the Russian Federation Regional taxes list

The general principles for paying transport tax are established in Chapter. 28 of the Tax Code of the Russian Federation. In each region, transport tax is enforced by regional law. If there is no such law in the region, it is not calculated and not paid.

Taxpayers of transport tax are organizations and individuals to whom vehicles are registered.

When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation determine the tax rate within the limits established by the Tax Code of the Russian Federation. In relation to taxpayer-organizations, the legislative (representative) bodies of the constituent entities of the Russian Federation also determine the procedure and deadlines for tax payment.

When establishing a tax, the laws of the constituent entities of the Russian Federation may also provide for tax benefits and grounds for their use by the taxpayer.

The objects of taxation 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 vessels) and other water and air vehicles registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.

The following are not subject to taxation:

• rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower;
• passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social welfare authorities in the manner prescribed by law; fishing sea and river vessels;
• passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs whose main activity is passenger and (or) cargo transportation;
• tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products;
• vehicles owned by the right of operational management to federal executive authorities and federal state bodies in which the legislation of the Russian Federation provides for military and (or) equivalent service;
• vehicles that are wanted, subject to confirmation of the fact of their theft (theft) by a document issued by an authorized body;

Example. In December 2016, a VAZ 2105 passenger car was stolen from the organization. The organization reported the theft to the police. There, the organization issued a certificate indicating that the car was stolen. In this case, the organization does not have to pay transport tax on the car from January 1, 2017.

• airplanes and helicopters of air ambulance and medical services;
• ships registered in the Russian International Register of Ships; offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

The tax base is determined:

• in relation to vehicles with engines - as the vehicle engine power in horsepower. Exception: in relation to air vehicles for which the thrust of a jet engine is determined - as the nameplate static thrust of the jet engine (the total nameplate static thrust of all jet engines) of the aircraft at takeoff in terrestrial conditions in kilograms of force;
• in relation to non-self-propelled (towed) water vehicles for which gross tonnage is determined - as gross tonnage in registered tons;
• in relation to other water and air vehicles - as a unit of transport. The tax period is a calendar year.

Reporting periods for taxpayer organizations are the first quarter, second quarter, and third quarter.

Tax rates are established by the laws of the constituent entities of the Russian Federation, respectively, depending on the engine power, jet engine thrust or gross tonnage of the vehicle per one horsepower of the engine of the vehicle, one kilogram of the thrust of the jet engine, one register ton of the vehicle or one unit of the vehicle in the following sizes presented in the table below:

Type of vehicle		Tax rate, rub. in year
Passenger cars with engine power (per horsepower)	up to 100 l. With. inclusive	2,5
	over 100 l. With. up to 150 l. With.	3,5
	over 150 l. With. up to 200 l. With.	5
	over 200 l. With. up to 250 l. With.	7,5
	over 250 l. With.	15
Motorcycles and scooters with engine power (per horsepower)	up to 20 l. With. inclusive	1
	over 20 l. With. up to 35 l. With.	2
	over 35 l. With.	5
Buses with engine power (per horsepower)	up to 200 l. With. inclusive	5
	over 200 l. With.	10
Trucks with engine power (per horsepower)	up to 100 l. With. inclusive	2,5
	over 100 l. With. up to 150 l. With.	4
	over 150 l. With. up to 200 l. With.	5
	over 200 l. With. up to 250 l. With.	6,5
	over 250 l. With.	8,5
Snowmobiles, motor sleighs with engine power (each horsepower)	up to 50 l. With. inclusive	2,5
	over 50 l. With.	5
Boats, motor boats and other water vehicles with engine power (per horsepower)	up to 100 l. With. inclusive	10
	over 100 l. With.	20
Yachts and other sailing-motor vessels with engine power (per horsepower)	up to 100 l. With. inclusive	20
	over 100 l. With.	40
Jet skis with engine power (per horsepower)	up to 100 l. With. inclusive	25
	over 100 l. With.	50
Other self-propelled vehicles, pneumatic and tracked machines and mechanisms (per horsepower)		2,5
Non-self-propelled (towed) ships for which gross tonnage is determined (from each registered ton of gross tonnage)		20
Airplanes, helicopters and other aircraft with engines (per horsepower)		25
Airplanes with jet engines (per kilogram of thrust)		20
Other water and air vehicles without engines (per unit of transport)		200

Transport tax is calculated separately for each vehicle. Organizations independently determine the amount of transport tax; individuals do not need to calculate the tax: a tax notice with the calculation of transport tax is sent to them by the tax office.

The tax rates indicated in the table may be increased (decreased) by the laws of the constituent entities of the Russian Federation, but not more than ten times.

The specified limitation on the amount of reduction in tax rates by the laws of the constituent entities of the Russian Federation does not apply to passenger cars with an engine power (per horsepower) of up to 150 hp. (up to 110.33 kW) inclusive.

It is allowed to establish differentiated tax rates for each category of vehicles, as well as taking into account the number of years that have passed since the year of production of the vehicles and (or) their environmental class.

The number of years that have passed since the year of manufacture of the vehicle is determined as of January 1 of the current year in calendar years from the year following the year of manufacture of the vehicle.

If tax rates are not determined by the laws of the constituent entities of the Russian Federation, taxation is carried out at the tax rates specified in the Tax Code of the Russian Federation (which are indicated in the table).

Individuals are exempt from taxation in respect of each vehicle with a permissible maximum weight of over 12 tons, registered in the register of vehicles of the toll collection system (Platon system), if the amount of the fee is to compensate for damage caused to public roads of federal significance by transport vehicles having a permissible maximum weight of more than 12 tons, paid in a tax period in respect of such a vehicle exceeds or is equal to the amount of calculated tax for a given tax period.

If the amount of calculated tax in respect of a vehicle having a permissible maximum weight of over 12 tons, registered in the register, exceeds the amount of the fee paid in respect of such a vehicle in a given tax period, a tax benefit is granted in the amount of the fee by reducing the amount of tax by the amount of the fee .

The objects of taxation for foreign organizations operating in the Russian Federation through permanent representative offices are movable and immovable property related to fixed assets, property received under a concession agreement.

4. The following are not recognized as objects of taxation:

• land plots and other environmental management facilities (water bodies and other natural resources);
• property owned by the right of operational management to federal executive bodies and federal state bodies in which the legislation of the Russian Federation provides for military and (or) equivalent service, used by these bodies for the needs of defense, civil defense, security and law enforcement in the Russian Federation ;
• objects recognized as objects of cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation of federal significance in the manner established by the legislation of the Russian Federation; nuclear installations used for scientific purposes, storage facilities for nuclear materials and radioactive substances and radioactive waste storage facilities;
• icebreakers, ships with nuclear power plants and nuclear technology service ships;
• space objects;
• ships registered in the Russian International Register of Ships; fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets approved by the Government of the Russian Federation.

The tax base is defined as the average annual value of property recognized as an object of taxation.

The tax base for individual real estate objects is determined as their cadastral value as of January 1 of the tax period.

The average value of property recognized as an object of taxation for the reporting period is determined as the quotient of dividing the amount obtained by adding the residual value of the property (excluding property, the tax base for which is determined as its cadastral value) by the 1st day of each reporting month period and the 1st day of the month following the reporting period by the number of months in the reporting period increased by one.

The tax base is determined as the cadastral value of property in relation to the following types of real estate recognized as an object of taxation:

administrative and business centers and shopping centers (complexes) and premises in them;

non-residential premises, the purpose, permitted use or name of which, in accordance with the information contained in the Unified State Register of Real Estate, or technical registration (inventory) documents of real estate, provides for the placement of offices, retail facilities, public catering and consumer services, or which are actually used for placement offices, retail facilities, public catering and consumer services;

objects of real estate of foreign organizations that do not carry out activities in the Russian Federation through permanent missions, as well as objects of real estate of foreign organizations not related to the activities of these organizations in the Russian Federation through permanent missions; residential buildings and residential premises that are not taken into account on the balance sheet as fixed assets in the manner established for accounting.

Each taxable object (tables, machines, processing centers, etc.) is subject to mandatory registration with the tax office two days before the date of their installation (opening).

As mentioned earlier, the amount of tax is calculated as the product of the tax base (the number of taxable objects) and the tax rate established for each taxable object.

The tax period for gambling tax is a calendar month, that is, the tax is calculated and paid monthly.

The tax return for the expired tax period (month) is submitted to the tax authority at the place of registration of taxable objects (with the exception of taxpayers classified as the largest, who submit declarations to the tax authority at the place of their registration as the largest) no later than the 20th day of the month, following the reporting month.

The tax is also paid no later than the 20th day of the month following the reporting month.

Due to the fact that the object of taxation and the tax base for the tax on the gambling business is expressed in quantitative terms, which may change due to the emergence of new or disposal of old objects, the Tax Code establishes the procedure for calculating the tax for cases when there is a change in the number of objects of taxation.

If during the month the number of objects has changed (new objects have appeared or old objects have been disposed of), the tax is calculated as follows: - if a new object appeared before the 15th day of the month, then the tax for this month on this object is calculated in full, if the object appeared after On the 15th - the tax on it is calculated based on 1/2 of the tax rate (that is, half the amount) (clause 3 of Article 370 of the NKRF); if a previously established object was retired (closed) before the 15th day of the month, then the tax for it for this month is calculated based on 1/2 of the tax rate (that is, half the amount), if the object was retired (closed) after the 15th day - the tax is calculated in full (clause 4 of article 370 of the NKRF). In this regard, the taxpayer is also obliged to register with the tax authorities at the place of registration of taxable objects any change in the number of taxable objects no later than two days before the date of installation (opening) or disposal (closing) of each taxable object.

An object of taxation is considered registered or retired (closed) from the date the taxpayer submits a corresponding application to the tax authority (registration of an object of taxation or registration of changes (reductions) in the number of objects of taxation).

Example. Flamingo LLC has 5 gaming tables and 9 slot machines. The monthly tax rate established by the law of a constituent entity of the Russian Federation is 65,000 rubles for each gaming table, and 4,500 rubles for each slot machine. In January 2016, the number of objects of taxation for Flamingo LLC did not change, therefore the total amount of tax that Flamingo LLC must pay to the budget for January 2016 is equal to 365,500 rubles. [(65,000 rubles x 5 tables) + (4500 rubles x 9 machines)].

Example. Let's use the data from the previous example. Let's assume that on February 14, 2016, Flamingo LLC delivered 3 new slot machines. At the same time, an application was submitted to the tax authority to change the number of taxable objects. Slot machines began to be used on February 17. The taxable object is considered registered on the day the application was submitted, i.e. February 14, 2016 Since the machines were installed before February 15, the gambling tax is calculated for February on slot machines based on the corresponding full tax rate and the number of machines, including three new machines.

Thus, the total tax amount for February 2016 was 379,000 rubles. (65,000 rub. x 5 tables + 4,500 rub. x 12 machines).

Example. Let's use the data from the previous example. Let's assume that on March 4, 2016, out of 5 gaming tables, 1 table dropped out. On the same day, Flamingo LLC submitted an application to the tax authority to change the number of taxable objects. The object will be considered retired from the moment the application is submitted, i.e. March 4, 2016 Since the disposal occurred before March 15, the gambling tax for March 2016 on the disposed betting cash desk is calculated based on the corresponding tax rate, halved, i.e. the total tax amount for March 2016 was 346,500 rubles. [(65,000 rub. x % x 1 table + 65,000 rub. x 4 tables) + (4,500 rub. x 12 machines)].

Federal taxes, as well as regional and local taxes and fees are listed in the Tax Code of the Russian Federation. We will consider the classification of taxes - federal, regional and local - with the number of the norm regulating them in this article.

Federal taxes and fees

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.

IMPORTANT! The distribution of taxes for a particular budget is made by assigning certain BCCs to them. Starting from 2019, this process will be regulated by a new legal regulation - Order of the Ministry of Finance dated 06/08/2018 No. 132n.

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 (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 what 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 section “Insurance premiums 2018 - 2019”.

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.

The tax legislation of the Russian Federation is built on the principle of unity of the state's financial policy, which manifests itself, 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.

Regional taxes– mandatory payments to the budget of the relevant constituent entities of the Russian Federation, established by the laws of the constituent entities of the Russian Federation in accordance with the Tax Code and mandatory for payment in the territory of all regions of the relevant constituent entities of the Russian Federation.

Regional taxes include:

corporate property tax;

State authorities of the constituent entities of the Russian Federation determine tax rates, the procedure and terms for paying taxes, as well as tax benefits, the grounds and procedure for their application. The remaining elements of taxation and taxpayers are determined by the Tax Code.

Property tax

Taxpayers of the corporate property tax are organizations that have movable and immovable property recorded on the balance sheet as fixed assets, with the exception of land plots and property owned by the right of operational management to federal executive authorities.

Transport tax

Transport tax is required to be paid by persons on whom vehicles are registered: cars, motorcycles, scooters, buses, etc., air and water transport, snowmobiles, motor sleighs.

Tax rates are established for each type of vehicle.

Gambling tax

Gambling tax is paid by persons engaged in gambling business.

Objects of taxation are: gaming tables and machines, cash desks of betting shops and bookmakers.

For each such object, the tax base and tax rate are determined separately.

Special tax regimes

Special tax regimes may provide for federal taxes not listed above, as well as exemptions from the obligation to pay certain federal, regional and local taxes and fees.

Unified Agricultural Tax - Unified Agricultural Tax

The Unified Agricultural Tax - Unified Agricultural Tax - is a taxation system for organizations and individual entrepreneurs who are agricultural producers. Taxpayers applying this tax regime are exempt from paying taxes on profits, property and VAT.

The object of taxation is income reduced by the amount of expenses. The tax rate is 6 percent.

Simplified taxation system - simplified tax system

The simplified taxation system - simplified taxation system - can be used by organizations and individual entrepreneurs.

The tax rate in the case of income taxation is 6%, and when choosing the object of taxation as “income minus expenses” - 15%.

Taxpayers are required to keep records of transactions for the purpose of calculating the tax base for taxes in the book of income and expenses.

Taxpayers applying this tax regime are exempt from paying taxes on profits, property and VAT.

Single tax on imputed income - UTII

This taxation system is used for certain types of activities: household services, motor transport services, retail trade, public catering, etc.

The tax base for calculating the amount of a single tax is the amount of imputed income, calculated as the product of the basic profitability calculated for the tax period and the value of the physical indicator characterizing this type of activity.

Payment of a single tax by organizations provides for their exemption from the obligation to pay corporate income tax (in relation to profits received from business activities, subject to a single tax), corporate property tax (in relation to property used for conducting business activities, subject to a single tax, for with the exception of real estate objects, the tax base for which is determined as theirs in accordance with this Code).

Organizations and individual entrepreneurs who are taxpayers of the single tax are not recognized as taxpayers of value added tax.

Still have questions about accounting and taxes? Ask them on the accounting forum.

Regional taxes: details for an accountant

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• Do you need an investment deduction?

  In capital investments, if the indicator of the regional income tax of the organization is significant. Before...

• Nuances of applying tax benefits on movable property

  The property tax of an institution is a regional tax, therefore, the collected tax amount increases...

• Property tax reporting in 1C: Accounting 8, rev 3.0

  On the property of organizations (NIO) is a regional tax, therefore, in addition to the Tax Code of the Russian Federation on... dated 05.10.2012 “On regional taxes and some issues of taxation on...

• “Simplified” – property tax payers in 2017

  The property of organizations is included in regional taxes and is credited to the budgets of the constituent entities...

• Calculation of advance payments for institutional property tax

  Establishments is one of the main regional taxes. It was installed ch. 30 NK...

Taxes are the main financial instrument of economic policy; with its help, state, regional, and municipal activities are carried out.

In this article we will take a closer look at regional payments.

Who sets taxes?

The taxation system in Russia has a complex structured system. The Tax Code of the Russian Federation includes:

• federal (operate on the territory of Russia);
• regional (territories, regions, districts of the Russian Federation);
• local (settlements of Russia).

Regional taxes and fees are required to be paid in certain territories of the Russian Federation. This type of deduction is not under the full control of the regional authorities. General provisions are established by the Tax Code. And the regional authorities are engaged in adjusting rates within the limits allowed by the code and developing benefits for taxpayers.

In turn, these taxes are divided into three levels:

1. Established at the federal level, but regional authorities have the right to adjust some rates and provide benefits.
2. Provided for by the Tax Code, but the time and need for their implementation is considered regionally (optional taxes).
3. Established by regional authorities independently, based on the general provisions of the Tax Code of the Russian Federation.

In general, these are mandatory contributions to the regional budget, which are made in each specific region of the Russian Federation.

Their list and characteristics

The main regional taxes, which are necessarily present in each territorial unit, consist of the following deductions:

Organizational property tax

It is the main point in the Tax Code and has been in force in the Russian Federation since 1992. In this case, property located within Russia and owned by Russian or foreign organizations is subject to taxation, namely:

• enterprises and institutions that Russian legislation classifies as legal entities;
• branches and divisions that have their own current account;
• foreign and international organizations that own property on the territory of the Russian Federation.

No deductions are made for:

• land plots;
• organizations related to criminal enforcement activities;
• water and other natural resources;
• property under the jurisdiction of federal bodies and used for security activities and ensuring law and order in the Russian Federation.

Some religious associations, as well as organizations for the disabled, law firms, research centers, pharmaceutical enterprises, historical and cultural monuments, and space centers may be exempt from payment completely or have benefits.

Tax paid annually, interest rate does not exceed 2.2%, this is the upper limit set by the Tax Code. The remaining nuances are handled by the regional authorities.

Transport tax

In 2002, a new chapter related to transport tax appeared in the Tax Code. Taxpayers in this case are considered to be those in whose name one or more vehicles are registered. In this case, the payment is calculated separately for each type of transport. Deductions are made annually.

In this case, the following vehicles are subject to taxation:

• ground transport: cars, buses, motorcycles, etc.;
• water: yachts, boats, motor boats, etc.;
• air: helicopters, airplanes.

Not subject to taxation:

• low power motor boats or rowing craft;
• fishing vessels;
• vehicles of all types that are involved in passenger or freight transportation;
• agricultural machinery that is used for agricultural work;
• transport operated by federal authorities and used for military service;
• ships registered in the international registry.

Rates are determined in accordance with the Tax Code. For vehicles equipped with engines, payments are calculated taking into account the power of each specific engine. In towed vessels, the capacity is taken into account, which is calculated in tons. For other types of transport, the tax is calculated based on the number of vehicle units.

Legal entities calculate tax payments independently.

Individuals do not calculate the tax themselves; this procedure is formalized at the tax authority at whose address the vehicle was registered. Before June 1, an individual must receive the necessary information regarding the payment amount. Based on the received document, payment is made.

Regional authorities have the right to influence the base rate, which was determined by the Tax Code, by decreasing or increasing it, but not more than five times. The timing of the reporting period and the payment procedure are also considered at the regional level, and the due date is also set here.

Gambling tax

All organizations associated with the gaming business are required to pay fees to the regional budget.

The Tax Code provides for the following gambling facilities for which deductions must be made:

• gaming tables;
• slot machines;
• bookmaker's offices;
• betting cash desks.

When installing at least one of the above objects, their owner is required to register with a regional tax organization (no later than 2 days after installation). Rates are adjusted at the regional level:

• Gaming tables – from 25,000 to 125,000 rubles.
• Slot machines – from 1,500 to 7,500 rubles.
• For a betting or bookmaker's office - from 25,000 to 125,000.

If no adjustments have been made at the regional level, then tax payment is calculated according to the Tax Code of the Russian Federation according to the lower threshold of the above list. Tax is charged monthly. The payer must calculate the amount of the payment independently; the tax return is submitted no later than the 20th day of each month following the reporting month. Payment is made at the place of registration.

If a slot machine or other object was not registered on time, its owner will be charged a fine of three times the amount of the tax, and if this happens again, the fine will increase six times.

Since 2009, establishments that do not have permission to organize gambling activities have ceased to operate on the territory of the Russian Federation.

It is advisable to collect the above taxes at the regional level, because these deductions make it possible to form a stable financial basis for the regional economy.

You can find out more detailed information about these payments in the following video:

Role and significance

The development and growth of the domestic economy directly depends on the development of its regions. Regional tax policy is one of the most significant parts of Russia's complex tax system and plays an important role in shaping the country's budget.

The majority of regional tax revenues come from corporate property taxes.

The role of these payments is also to ensure the reliability and stability of the Russian budget. At the moment, there are difficulties and problems in the collection and administration of these particular taxes, which has an unfavorable impact directly on the development of the regional economy.

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. What 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 taxes, 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 territory of 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 trading 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.