Types of taxes and fees in the Russian Federation— classification (federal, regional and local) and a list of Russian taxes.

The powers of the legislative (representative) bodies of state power of the constituent entities of the Russian Federation and the representative bodies of municipalities to establish taxes and fees are determined by Article 12 of the Tax Code of Russia (TC RF).

A comment

Dzhaarbekov Stanislav, tax consultant, lawyer. Website: Taxd.ru

The Tax Code of the Russian Federation establishes a list of taxes. This list can be expanded only by changes to the Tax Code. It wasn't always like that. Before the introduction of the Tax Code (since January 1, 1999), local taxes were often introduced at their own discretion. So, there was a tax on dilapidated housing (a tax on the repair of dilapidated housing), a tax on the police, a tax on education, a tax on the construction of a bridge across the river, etc.

At present, it is becoming more and more clear that the Tax Code of the Russian Federation has established a closed list of taxes and the authorities do not have the right to introduce new taxes (more precisely, the authorities can introduce a new tax, but only if such changes are included in the Tax Code of the Russian Federation, which is a long and difficult procedure). So, paragraph 6 of Art. 12 of the Tax Code of the Russian Federation directly provides that federal, regional or local taxes and fees that are not provided for by this Code cannot be established.

The general features of the Russian tax system are defined by Article 12 of the Tax Code of the Russian Federation.

Taxes and fees are grouped into three groups, based on the level of the budget - federal, regional and local.

Federal taxes and fees

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

The list of federal taxes and fees is established by Art. 13 of the Tax Code of the Russian Federation:

11) Tax on additional income from hydrocarbon production.

Regional taxes

Regional taxes are taxes that are established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the respective constituent entities of the Russian Federation.

The list of regional taxes is established by Art. 14 of the Tax Code of the Russian Federation:

Features of regional taxes are regulated by paragraph 3 of Art. 12 of the Tax Code of the Russian Federation:

Regional taxes are introduced and terminated in the territories of the constituent entities of the Russian Federation in accordance with the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation on taxes.

When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation determine, in the manner and within the limits provided for by the Tax Code of the Russian Federation, the following elements of taxation: tax rates, the procedure and terms for paying taxes, if these elements of taxation are not established by the Tax Code of the Russian Federation. Other elements of taxation for regional taxes and taxpayers are determined by the Tax Code of the Russian Federation.

Legislative (representative) bodies of state power of the constituent entities of the Russian Federation, by laws on taxes, in the manner and within the limits provided for by the Tax Code of the Russian Federation, may establish the specifics of determining the tax base, tax benefits, the grounds and procedure for their application.

Local taxes

Local taxes are taxes that are established by the Tax Code of the Russian Federation and regulatory legal acts of the representative bodies of municipalities on taxes and are obligatory for payment on the territories of the respective municipalities.

The list of local taxes is defined by art. 15 of the Tax Code of the Russian Federation:

The list of special tax regimes is defined in Article 18 of the Tax Code of the Russian Federation:

4) the system of taxation in the implementation of production sharing agreements;

The tax on property transferred by inheritance or gift was regulated by the Law of the Russian Federation of December 12, 1991 N 2020-1 "On the tax on property transferred by inheritance or gift". Canceled since 2006 in connection with the adoption of the Federal Law of 01.07.2005 N 78-FZ.

In Russia, the following regional taxes were applied but abolished:

The system of public relations for the establishment, introduction and collection of taxes and fees in the Russian Federation, as well as relations arising in the process of exercising tax control, appealing against acts of tax authorities, actions (inaction) of their officials and bringing to responsibility for committing a tax offense.

New edition Art. 12 Tax Code of the Russian Federation

1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local.

2. Federal taxes and fees are taxes and fees that are established by this Code and are obligatory for payment throughout the territory of the Russian Federation, unless otherwise provided by paragraph 7 of this article.

3. Regional taxes are taxes that are established by this Code and the laws of the subjects of the Russian Federation on taxes and are obligatory for payment on the territories of the respective subjects of the Russian Federation, unless otherwise provided by paragraph 7 of this article.

Regional taxes are put into effect and cease to be in effect on the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the constituent entities of the Russian Federation on taxes.

When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation shall determine, in the manner and within the limits provided for by this Code, the following elements of taxation: tax rates, the procedure and terms for paying taxes, if these elements of taxation are not established by this Code. Other elements of taxation for regional taxes and taxpayers are determined by this Code.

Legislative (representative) bodies of state power of the constituent entities of the Russian Federation, by laws on taxes, in the manner and within the limits provided for by this Code, may establish the specifics of determining the tax base, tax benefits, the grounds and procedure for their application.

4. Local taxes and fees are taxes and fees that are established by this Code and regulatory legal acts of the representative bodies of municipalities on taxes and fees and are obligatory for payment in the territories of the respective municipalities, unless otherwise provided by this paragraph and paragraph 7 of this article.

Local taxes and fees shall be put into effect and cease to operate in the territories of municipalities in accordance with this Code and the regulatory legal acts of the representative bodies of municipalities on taxes and fees.

Local taxes and fees are established by this Code and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts (intra-city districts) on taxes and fees and are obligatory for payment in the territories of the respective settlements (inter-settlement territories), urban districts (intra-city districts), if otherwise provided by paragraph 7 of this article. Local taxes and fees shall be put into effect and cease to be valid in the territories of settlements (inter-settlement territories), urban districts (intra-city districts) in accordance with this Code and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts (intra-city districts) on taxes and fees.

In an urban district with intracity division, the powers of representative bodies of municipalities to establish, put into effect and terminate local taxes in the territories of intracity districts are carried out by representative bodies of the urban district with intracity division or by representative bodies of the corresponding intracity districts in accordance with the law of the constituent entity of the Russian Federation on the delimitation of powers between bodies local self-government of the urban district with intra-city division and local self-government bodies of intra-city districts.

Local taxes and fees in the federal cities of Moscow, St. Petersburg and Sevastopol are established by this Code and the laws of the said constituent entities of the Russian Federation on taxes and fees, are obligatory for payment in the territories of these constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article. Local taxes and fees shall be put into effect and cease to be in force in the territories of the federal cities of Moscow, St. Petersburg and Sevastopol in accordance with this Code and the laws of the said constituent entities of the Russian Federation.

When establishing local taxes, the representative bodies of municipalities (legislative (representative) state authorities of the federal cities of Moscow, St. Petersburg and Sevastopol) determine in the manner and within the limits provided for by this Code, the following elements of taxation: tax rates, procedure and terms for paying taxes if these elements of taxation are not established by this Code. Other elements of taxation for local taxes and taxpayers are determined by this Code.

The representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol), in the manner and within the limits provided for by this Code, may establish the specifics of determining the tax base, tax benefits, the grounds and procedure for their application.

When establishing local fees, the representative bodies of municipalities (legislative (representative) state authorities of the federal cities of Moscow, St. grounds and procedures for their application.

5. Federal, regional and local taxes and fees are canceled by this Code.

6. Federal, regional or local taxes and fees that are not provided for by this Code cannot be established.

7. This Code establishes special tax regimes that may provide for federal taxes not specified in this Code, determines the procedure for establishing such taxes, as well as the procedure for putting into effect and applying the said special tax regimes.

Legislative (representative) bodies of state power of the constituent entities of the Russian Federation and representative bodies of municipalities, in cases, in the manner and within the limits provided for by this Code, have the right to establish under special tax regimes:

types of business activities for which the relevant special tax regime may apply;

restrictions on the transition to a special tax regime and on the application of a special tax regime;

tax rates depending on the categories of taxpayers and types of entrepreneurial activity;

features of determining the tax base;

tax incentives, as well as the grounds and procedure for their application.

Commentary on Article 12 of the Tax Code of the Russian Federation

In accordance with Art. 12 of the Code on the territory of the Russian Federation can be established, introduced and levied:

Federal taxes and fees;

Regional taxes and fees;

Local taxes and fees.

Signs of federal taxes and fees are:

Establishment of taxes and fees exclusively by the Tax Code of the Russian Federation;

Obligation to pay such taxes and fees throughout Russia.

The Tax Code of the Russian Federation establishes special tax regimes that may provide for federal taxes not specified in Art. 13 of the Tax Code of the Russian Federation, the procedure for establishing which, as well as the procedure for putting into effect and application of these special tax regimes, is determined by this Code.

Special tax regimes may provide for exemption from the obligation to pay certain federal taxes and fees specified in.

Signs of regional taxes and fees are:

a) the establishment of such taxes and fees not only by this Code, but also by the laws of the constituent entities of the Russian Federation on taxes and fees.

Regional taxes and fees are put into effect and cease to be valid in the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the constituent entities of the Russian Federation on taxes and fees;

b) the obligation to pay such taxes and fees in the territories of the respective constituent entities of the Russian Federation.

Special tax regimes may provide for exemption from the obligation to pay certain regional taxes specified in;

c) the law of the subject of the Russian Federation, establishing a new regional tax, must define the following elements of taxation:

Tax rate - the amount of tax charges per unit of measurement of the tax base (the tax base is a cost, physical or other characteristic of the object of taxation). Tax rates can be determined by the authorities of a constituent entity of the Russian Federation only within the limits established by the Tax Code of the Russian Federation;

Procedure and terms of tax payment.

In accordance with this Code, tax is paid in cash or non-cash form by a single payment of the entire amount of tax or in another manner provided for by this Code and other acts of legislation on taxes and fees. In this case, the amount of tax payable shall be paid (transferred) by the taxpayer or tax agent within the established time limits.

The deadlines for paying taxes are determined by a calendar date or the expiration of a period of time calculated in years, quarters, months, weeks and days, as well as an indication of an event that must occur or occur, or an action that must be performed. The terms for the performance of actions by participants in tax legal relations are established by this Code in relation to each such action.

The specific procedure and terms for paying a regional tax are established in accordance with this Code in relation to each tax by the laws of the constituent entities of the Russian Federation;

Tax incentives, grounds and procedure for their application.

Tax benefits are recognized as the advantages provided to certain categories of taxpayers provided by the legislation on taxes and fees in comparison with other taxpayers, including the possibility not to pay tax or pay it in a smaller amount.

The norms of the legislation on taxes and fees, which determine the grounds, procedure and conditions for the application of tax benefits, cannot be of an individual nature.

The taxpayer has the right to refuse to use the benefit or suspend its use for one or more tax periods, unless otherwise provided by this Code.

Benefits for regional taxes can be determined by the authorities of the constituent entities of the Russian Federation only within the limits established by the Tax Code of the Russian Federation.

Privileges for regional taxes are established and canceled by this Code and (or) laws of subjects of the Russian Federation on taxes.

Other elements of taxation for regional taxes (that is, the tax base, object of taxation, tax period) and taxpayers are determined exclusively by the Tax Code of the Russian Federation.

Signs of local taxes are:

a) the establishment of such taxes by this Code and regulatory legal acts of the representative bodies of municipalities on taxes.

Local taxes are put into effect and cease to be in force in the territories of municipalities in accordance with this Code and regulatory legal acts of the representative bodies of municipalities on taxes.

Land tax and property tax of individuals are established by this Code and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts on taxes and are obligatory for payment on the territories of the respective settlements (inter-settlement territories), urban districts, unless otherwise provided by special tax regimes. .

The land tax and the tax on the property of individuals shall be put into effect and cease to be in effect on the territories of settlements (inter-settlement territories), urban districts in accordance with this Code and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts on taxes;

b) the obligation to pay such taxes in the territories of the respective municipalities, unless otherwise provided by this Code and special tax regimes;

c) when establishing a local tax, the relevant body, in the manner and within the limits provided for by this Code, determines the same elements of taxation as when establishing regional taxes (tax benefits, tax rates, etc.). Other elements of taxation for local taxes and taxpayers are determined by this Code.

Federal, state and local taxes and fees are abolished exclusively by this Code. Cancellation of these taxes is allowed only after amendments to the Tax Code of the Russian Federation.

Federal, regional and local taxes and fees cannot be established if they are not provided for by this Code.

Thus, in order to introduce new federal, regional, local taxes and fees that are not provided for by the Tax Code of the Russian Federation, or to cancel those already provided for by the Tax Code of the Russian Federation, it is necessary to amend the Code itself.

At the same time, from paragraph 6 of this article, it should be concluded that a subject of the Russian Federation (and (or) a municipality) is not obliged to introduce all types of regional (local) taxes and fees provided for by the Tax Code of the Russian Federation.

One of the signs of federal, regional and local taxes and fees is the obligation to pay them in the territories of the Russian Federation, the subject of the Russian Federation and municipalities, respectively.

However, this Code provides for the possibility of exemption from the obligation to pay certain federal, regional and local taxes and fees provided for by the Tax Code of the Russian Federation by establishing special tax regimes.

Special tax regimes may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees provided for in Art. Art. 13 - 15 of this Code. Special tax regimes include: taxation system for agricultural producers (single agricultural tax); simplified taxation system, etc.

This Code establishes special tax regimes that may provide for federal taxes not specified in Art. 13 of this Code, determines the procedure for establishing such taxes, as well as the procedure for the introduction and application of these special tax regimes.

Another commentary on Art. 12 of the Tax Code of the Russian Federation

1. In accordance with paragraph 1 of Art. 12 of the Code in the Russian Federation, federal, regional and local taxes and fees are established.

The establishment of such types of taxes is predetermined by the foundations of the constitutional system of Russia. In accordance with Part 1 of Art. 5 of the Constitution of the Russian Federation, the Russian Federation consists of republics, territories, regions, cities of federal significance, an autonomous region, autonomous regions - equal subjects of the Russian Federation. According to Art. 12 of the Constitution of the Russian Federation in the Russian Federation recognizes and guarantees local self-government. Local self-government within its powers independently. Local self-government bodies are not included in the system of state authorities.

It should be noted that in the commented article, as well as in other articles of the Code, only federal fees are mentioned.

2. As defined in paragraph 2 of Art. 12 of the Code, federal taxes and fees are taxes and fees that are established by the Code and are obligatory for payment throughout the territory of the Russian Federation.

The list of federal taxes and fees is enshrined in Art. 13 of the Code (see commentary to Article 13 of the Code).

According to paragraph 7 of the commented Article 12 of the Tax Code of the Russian Federation, special tax regimes may provide for exemption from the obligation to pay certain federal taxes and fees specified in Art. 13 of the Code. Special tax regimes may also provide for federal taxes not specified in Art. 13 of the Code.

3. According to paragraph 3 of Art. 12 of the Code, regional taxes are taxes that are established by the Code and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the respective constituent entities of the Russian Federation.

In accordance with clause 7 of the commented article, special tax regimes may provide for exemption from the obligation to pay certain regional taxes specified in Art. 14 of the Code.

Regional taxes are introduced and terminated in the territories of the constituent entities of the Russian Federation in accordance with the Code and the laws of the constituent entities of the Russian Federation on taxes.

The powers granted to the legislative (representative) bodies of state power of the constituent entities of the Russian Federation when establishing regional taxes are defined in paragraph 3 of the commented article as follows:

in the manner and within the limits provided for by the Code, the following elements of taxation are determined: tax rates, procedure and terms for paying taxes;

other elements of taxation for regional taxes (i.e. the object of taxation, the tax base, the tax period and the tax calculation procedure) and taxpayers are determined by the Code;

in the manner and within the limits provided for by the Code, tax benefits, grounds and procedure for their application may be established.

4. In accordance with paragraph 4 of Art. 12 of the Code, local taxes are taxes that are established by the Code and regulatory legal acts of the representative bodies of municipalities on taxes and are obligatory for payment in the territories of the respective municipalities.

Paragraph 4 of the commented article also provides for the procedure for establishing, enacting and terminating the land tax and the tax on property of individuals (i.e. taxes, which constitute the list of local taxes provided for in Article 15 of the Code, see

The Russian budget system is divided into 3 levels - federal, regional and municipal. The same can be said about the taxes adopted in the Russian Federation. There are federal taxes that are transferred by payers and structures of the Federal Tax Service directly to the political center. There are regional fees that are sent to the budget of the subject of the Russian Federation.

There are local taxes that are subject to transfer to the treasury of the municipality. Payment obligations classified as regional are of great interest to many researchers. This is due to various reasons. For example, there is a popular discussion among analysts as to whether the Russian authorities should give the regions more powers in terms of implementing tax and budgetary policies. There are researchers who unambiguously support such an idea, while others actively present counterarguments. What are the experts' theses on this issue? What are the specifics of regional taxes established by Russian legislation?

What taxes are recognized as regional?

If you follow the provisions of the Tax Code of the Russian Federation, regional taxes include those that involve the calculation and payment to the budget of a constituent entity of the Russian Federation, unless otherwise established by federal legislation. Fees of the type in question are put into effect by the Tax Code of the Russian Federation, as well as by regional laws. The constituent entities of the Russian Federation have the authority to regulate the relevant taxes in terms of rates, procedure, and the deadline for paying fees, if the necessary norms are not fixed at the level of the Tax Code of the Russian Federation. Also, regional authorities have the right to determine the benefits and the specifics of calculating the base for the fees in question.

The system of regional taxes, therefore, is fixed at the federal level, however, the actual amount of fees in most cases is authorized to establish the subjects of the Russian Federation. At the same time, the Russian regions have the right to dispose of the corresponding payments at their own discretion. This process is connected with the functioning of the budget system. Let's study its nuances in more detail.

Taxes and the budget system

Regional and local taxes of the Russian Federation, along with federal ones, form the national budget system of Russia, which is built according to uniform principles. This means that the procedure for collecting relevant payments is unified, and the mechanisms for distributing funds are strictly regulated. The considered taxes are sent to the regional budget in full. In turn, the subject of the Russian Federation may also receive a certain share of federal fees, which is provided for by the Budget Code. A similar pattern has also been established for local taxes. Other measures of budgetary support for the regions of the Russian Federation - subsidies, subventions and other measures. Thus, even if the region lacks its own taxes, the federal center will be ready to help.

What regional taxes are established in the Russian Federation?

In Russia, 3 regional taxes have been introduced at the moment. This is a tax on property of organizations (only legal entities pay), on gambling business (its subjects are legal entities), transport tax (it must be paid by legal entities, individual entrepreneurs and individuals). The list of regional fees is relatively small. Less - only local taxes. The main volume of fees in the budgetary system is occupied, therefore, by federal payments. We will try to answer the question of what this specificity is connected with later. Let us now study the specifics of each of the marked fees in more detail.

Corporate property tax

This regional tax is governed by the provisions of Article 373 of the Tax Code of the Russian Federation. It must be paid by organizations that own property that should be subject to taxation, based on the provisions of Article 374 of the Code. Actually, in the specified part of the Tax Code of the Russian Federation it is said that the tax in question should be charged on all types of property that are taken into account on the balance sheet of the enterprise as fixed assets.

The considered regional tax, as well as other fees related to this category, is established by the legislative acts of the constituent entities of the Russian Federation in terms of the tax rate, the procedure, and the timing of the transfer of the relevant payments to the budget. The base on it is defined as the value of the balance sheet property in average annual terms. At the same time, it is taken into account at the residual value, which is formed on the basis of the accounting implementation procedure established in a particular organization, which is approved in the accounting policy.

If the company owns real estate, and it is located in another subject of the Russian Federation, then the rules according to which the corresponding regional tax is charged on it should be those established in a particular subject. Payers must calculate the base for the fee in question to the budget on their own - in accordance with the provisions of the Tax Code of the Russian Federation. Thus, the average value of the property that forms the taxable base should be determined as the result of dividing the amount that is obtained by adding the indicators of the residual value of assets as of the 1st day of each month in the corresponding period and the 1st day following it, by the total the number of months in the period, plus 1.

The average annual value of property that is subject to taxation is determined as the result of dividing the amount, which is obtained by adding the residual value indicators on the 1st day of each month of the period, as well as the last day of the period, by the total number of months, which is increased by one. The tax base for the payment obligation under consideration is reduced by the amount of capital investments in amounts reflecting the costs of construction, reconstruction or modernization of structures located on waterways within the Russian Federation, in ports, and at airports.

It can be noted that the property tax established for individuals is local, while the property tax is regional, as we defined above. Thus, the first type of fee, which involves taxation of legal entities, is intended to replenish the budgets of municipalities, the second, which is paid by individuals, is sent to the treasury of the constituent entities of the Russian Federation.

Gambling business tax

The next regional tax is the one that gambling businesses pay.

The area of ​​its functioning is the income that enterprises receive from the organization of gambling. Under the gambling business, the legislator understands an activity that is aimed at generating income in the form of various winnings, fees for holding games, as well as betting. The activities of enterprises in the area under consideration may involve the use of gaming tables, slot machines, and the organization of accepting bookmaker bets.

It can be noted that special gambling zones have been created in the Russian Federation - in Altai, in Primorye, in the Krasnodar Territory, as well as in the Kaliningrad Region. Therefore, a significant percentage of taxpayers operating in this area work in these regions. At the same time, betting shops are not prohibited in other regions of the Russian Federation. Which also have to pay tax on the gambling business. Let us consider in more detail the specifics of the formation of the tax base for the collection in question.

So, in article 366 of the Tax Code of the Russian Federation it is said that the objects of taxation in this case can be tables, machines, processing centers, betting shops. Moreover, each of the listed resources must be registered with the Federal Tax Service 2 days before installation. To do this, you must send an application to the tax service in the prescribed form. The Federal Tax Service, in turn, will issue a registration certificate to a gambling company.

The powers of the regions in the regulation of the gambling business tax

If any of the objects of taxation listed above is planned to be excluded from circulation, then the Federal Tax Service should also be aware of this 2 days before the disposal of the corresponding resource. As we noted above, regional taxes and fees are established by the constituent entities of the Russian Federation, and the payment obligation of businesses under consideration is no exception in this sense. Regulation of the relevant payments is carried out by the legislator at the appropriate level. But if in one or another subject of the Russian Federation the rates for the tax in question are not established, then the minimum ones, which are fixed in the provisions of the Tax Code of the Russian Federation, should be applied. The tax period for the fee in question is 1 month.

Transport tax

Regional taxes include those that we discussed above, as well as transport. What is its specificity? First of all, in the fact that its payers, in accordance with the law, are not only enterprises, but also individuals for whom certain vehicles are registered in the prescribed manner. At the same time, the approaches of the legislator to the regulation of the calculation of the corresponding tax by organizations and citizens differ. So, legal entities must determine the amount of payments for the collection in question on their own. Similar work for individuals, in turn, should be carried out by employees of the Federal Tax Service on the basis of information provided by the authorities responsible for registering vehicles.

Vehicles as an object of taxation

Objects of taxation for transport payments in accordance with the Tax Code of the Russian Federation:

• cars;
• buses;
• motorcycles;
• aircraft;
• helicopters;
• river and sea vessels, jet skis;
• snowmobiles.

In general, these are almost all types of transport that are used by modern man. At the same time, the categories of cars are legally defined, which cannot be objects of taxation. Among these:

• boats on oars, as well as motor boats, if the power of their engine does not exceed 5 horsepower;
• cars for people with disabilities, as well as those that have a power of up to 100 liters. With. and issued to citizens through social security agencies;
• fishing vessels;
• passenger and cargo aircraft;
• sea ​​and river vessels that are owned by firms and individual entrepreneurs, for which passenger or cargo transportation is the main activity;
• tractors, combines, other agricultural machines - subject to their use in the main profile;
• air ambulance aircraft, medical services;
• ships that are registered in the Russian International Register, offshore platforms, drilling rigs.

How significant are regional taxes?

What is the importance of regional taxes and fees for the Russian economy? It can be noted that in the total volume of budget revenues, the corresponding payments occupy a relatively small percentage. In this sense, it is very difficult to compare federal and regional taxes in the context of their significance for the country's economy as a whole, since the former have a pronounced advantage in the total amounts transferred by payers to the state budget. At the same time, according to many analysts, this state of affairs corresponds to the socio-political and economic realities of Russia's development.

If regional and local taxes take too much of the total budget revenues, this, on the one hand, can lead to pronounced inequality of the subjects of the Russian Federation in terms of economic development, and on the other hand, to too much decentralization of socio-political and economic processes. Some experts consider this trend as positive, but they believe that the economic system of the Russian Federation, its society and institutions should prepare for the transfer of more powers to the regions in terms of tax collection. This may take some time.

So far, regional taxes in the Russian Federation are significantly inferior in volume to federal ones. At the same time, the political center is always ready, as we noted above, to provide support to the regions through subsidies, subsidies and other mechanisms provided for by law. Subjects of the Russian Federation have the right to retain a certain percentage of federal taxes - within the limits set forth in the RF BC. Moreover, some analysts believe that the legislator provides support to the regions also at the level of legal regulation of the fees in question - in terms of granting the subjects of the Russian Federation the authority to set their own rates. True, within those extreme values ​​that are fixed at the federal level. But this preference gives the regions the opportunity to implement a more balanced budget policy. Management can raise rates where the collection of relevant payments can be more efficient in terms of generating budget revenue and lower rates in those areas where too high a tax burden is impractical.

Summary

So, we have considered those types of regional taxes that are established in the Tax Code of the Russian Federation. The corresponding obligations to the budget have very different legal grounds for collection, bases, principles of calculation, and at the same time they are formed to solve one problem - to ensure budget revenues at the level of a constituent entity of the Russian Federation. Regional authorities have the authority in terms of determining the rates of taxes in question, benefits, and calculation features. However, the payments of the corresponding type themselves are set at the federal level, as are the limits on the rates at which regional taxes should be levied. The list of relevant charges, their names, purpose are fixed in the provisions of the Tax Code of the Russian Federation.

Chapter 2. The system of taxes and fees in the Russian Federation

Federal Law No. 95-FZ of July 29, 2004 reworded Article 12 of this Code, which shall enter into force on January 1, 2005.

According to Federal Law No. 95-FZ of July 29, 2004, which shall enter into force on January 1, 2005, prior to the entry into force of the chapters of part two of this Code on taxes and fees provided for in paragraph 7 of Article 1 of the said Federal Law, references in Article 12 of this Code to the provisions of the Code are equated to references to acts of the legislation of the Russian Federation on relevant taxes adopted before the day the said Federal Law comes into force.

Article 12 of the Tax Code of the Russian Federation. Types of taxes and fees in the Russian Federation. Powers of Legislative (Representative) Bodies of State Power of the Subjects of the Russian Federation and Representative Bodies of Municipalities to Establish Taxes and Fees

1. The following types of taxes and fees are established in the Russian Federation: federal, regional and local.

2. Federal taxes and fees are taxes and fees that are established by this Code and are obligatory for payment throughout the territory of the Russian Federation, unless otherwise provided by paragraph 7 of this article.

3. Regional taxes are taxes that are established by this Code and the laws of the subjects of the Russian Federation on taxes and are obligatory for payment on the territories of the respective subjects of the Russian Federation, unless otherwise provided by paragraph 7 of this article.

Regional taxes are put into effect and cease to be in effect on the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the constituent entities of the Russian Federation on taxes.

When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation shall determine, in the manner and within the limits provided for by this Code, the following elements of taxation: tax rates, the procedure and terms for paying taxes. Other elements of taxation for regional taxes and taxpayers are determined by this Code.

Legislative (representative) bodies of state power of the constituent entities of the Russian Federation, by laws on taxes, in the manner and within the limits provided for by this Code, may establish tax benefits, grounds and procedure for their application.

4. Local taxes are taxes that are established by this Code and regulatory legal acts of the representative bodies of municipalities on taxes and are obligatory for payment on the territories of the respective municipalities, unless otherwise provided by this paragraph and paragraph 7 of this article.

Local taxes are put into effect and cease to be in force in the territories of municipalities in accordance with this Code and regulatory legal acts of the representative bodies of municipalities on taxes.

For the procedure for applying paragraph three of clause 4 of this Code, see Federal Law No. 95-FZ of July 29, 2004

The land tax and the property tax of individuals are established by this Code and the regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts on taxes and are obligatory for payment on the territories of the respective settlements (inter-settlement territories), urban districts, unless otherwise provided by paragraph 7 of this articles. The land tax and the tax on the property of individuals shall be put into effect and cease to be in effect on the territories of settlements (inter-settlement territories), urban districts in accordance with this Code and the regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts on taxes.

Local taxes in the cities of federal significance Moscow and St. Petersburg are established by this Code and the laws of the said constituent entities of the Russian Federation on taxes, are obligatory for payment in the territories of these constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article. Local taxes are put into effect and cease to be in force in the territories of the federal cities of Moscow and St. Petersburg in accordance with this Code and the laws of the said constituent entities of the Russian Federation.

When establishing local taxes, the representative bodies of municipalities (legislative (representative) bodies of state power of the cities of federal significance Moscow and St. Petersburg) determine in the manner and within the limits provided for by this Code, the following elements of taxation: tax rates, the procedure and terms for paying taxes. Other elements of taxation for local taxes and taxpayers are determined by this Code.

Representative bodies of municipal formations (legislative (representative) bodies of state power of federal cities of Moscow and St. Petersburg) by legislation on taxes and fees, in the manner and within the limits provided for by this Code, may establish tax benefits, grounds and procedure for their application.

5. Federal, regional and local taxes and fees are canceled by this Code.

6. Federal, regional or local taxes and fees that are not provided for by this Code cannot be established.

7. This Code establishes special tax regimes that may provide for federal taxes not specified in this Code, determines the procedure for establishing such taxes, as well as the procedure for putting into effect and applying the said special tax regimes.

Special tax regimes may provide for exemption from the obligation to pay certain federal, regional and local taxes and fees specified in - this Code.

Federal Law No. 78-FZ of July 1, 2005 amended this Code. The amendments shall enter into force on January 1, 2006.

Article 13 of the Tax Code of the Russian Federation - Federal taxes and fees

Federal taxes and fees include:

1) value added tax;

2) excises;

3) personal income tax;

4) unified social tax;

5) corporate income tax;

6) tax on the extraction of minerals;

8) water tax;

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

10) state duty.

Article 14 of the Tax Code of the Russian Federation - Regional taxes

Regional taxes include:

1) corporate property tax;

2) gambling business tax;

3) transport tax.

Article 15 of the Tax Code of the Russian Federation - Local taxes

Federal Law No. 95-FZ of July 29, 2004 reworded this Code and shall enter into force on January 1, 2005.

Local taxes include:

1) land tax;

2) tax on the property of individuals.

Article 16 of the Tax Code of the Russian Federation - Information on taxes

Federal Law No. 137-FZ of July 27, 2006 amended this Code. The amendments shall enter into force on January 1, 2007.

Information and copies of laws, other regulatory legal acts on the establishment, amendment and termination of regional and local taxes are sent by state authorities of the constituent entities of the Russian Federation and local governments to the Ministry of Finance of the Russian Federation and the federal executive body authorized to control and supervise taxes and fees, as well as to the financial authorities of the relevant constituent entities of the Russian Federation and territorial tax authorities.

Article 17 of the Tax Code of the Russian Federation - General conditions for establishing taxes and fees

1. A tax is considered established only if the taxpayers and elements of taxation are determined, namely:

object of taxation;

the tax base;

taxable period;

tax rate;

the procedure for calculating the tax;

procedure and terms of tax payment.

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

3. When establishing fees, their payers and elements of taxation are determined in relation to specific fees.

Article 18 of the Tax Code of the Russian Federation - Special tax regimes

Federal Law No. 95-FZ of July 29, 2004 reworded this Code and shall enter into force on January 1, 2005.

1. Special tax regimes are established by this Code and applied in the cases and in the manner provided for by this Code and other legislative acts on taxes and fees.

Special tax regimes may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees provided for by this Code.

2. Special tax regimes include:

1) taxation system for agricultural producers (single agricultural tax);

2) simplified taxation system;

3) the system of taxation in the form of a single tax on imputed income for certain types of activities;

4) the system of taxation in the implementation of production sharing agreements.

• checked today
• code dated 01.01.2020
• entered into force on 01.01.1999

There are no new versions of the article that have not entered into force.

Compare with the version of the article dated 01/01/2015 10/06/2014 11/03/2013 09/02/2010 01/01/2005 08/17/1999 01/01/1999

Article 12. Types of taxes and fees in the Russian Federation. Powers of Legislative (Representative) Bodies of State Power of the Subjects of the Russian Federation and Representative Bodies of Municipalities to Establish Taxes and Fees

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

Federal taxes and fees are taxes and fees that are established by this Code and are obligatory for payment throughout the territory of the Russian Federation, unless otherwise provided by paragraph 7 of this article.

Regional taxes are taxes that are established by this Code and the laws of the constituent entities of the Russian Federation on taxes and are obligatory for payment in the territories of the corresponding constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article.

Regional taxes are put into effect and cease to be in effect on the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the constituent entities of the Russian Federation on taxes.

When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation shall determine, in the manner and within the limits provided for by this Code, the following elements of taxation: tax rates, the procedure and terms for paying taxes, if these elements of taxation are not established by this Code. Other elements of taxation for regional taxes and taxpayers are determined by this Code.

Legislative (representative) bodies of state power of the constituent entities of the Russian Federation, by laws on taxes, in the manner and within the limits provided for by this Code, may establish the specifics of determining the tax base, tax benefits, the grounds and procedure for their application.

Local taxes and fees are taxes and fees that are established by this Code and regulatory legal acts of the representative bodies of municipalities on taxes and fees and are obligatory for payment in the territories of the respective municipalities, unless otherwise provided by this paragraph and paragraph 7 of this article.

Local taxes and fees shall be put into effect and cease to operate in the territories of municipalities in accordance with this Code and the regulatory legal acts of the representative bodies of municipalities on taxes and fees.

Local taxes and fees are established by this Code and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts (intra-city districts) on taxes and fees and are obligatory for payment in the territories of the respective settlements (inter-settlement territories), urban districts (intra-city districts), if otherwise provided by paragraph 7 of this article. Local taxes and fees shall be put into effect and cease to be valid in the territories of settlements (inter-settlement territories), urban districts (intra-city districts) in accordance with this Code and regulatory legal acts of the representative bodies of settlements (municipal districts), urban districts (intra-city districts) on taxes and fees.

In an urban district with intracity division, the powers of representative bodies of municipalities to establish, put into effect and terminate local taxes in the territories of intracity districts are carried out by representative bodies of the urban district with intracity division or by representative bodies of the corresponding intracity districts in accordance with the law of the constituent entity of the Russian Federation on the delimitation of powers between bodies local self-government of the urban district with intra-city division and local self-government bodies of intra-city districts.

Local taxes and fees in the federal cities of Moscow, St. Petersburg and Sevastopol are established by this Code and the laws of the said constituent entities of the Russian Federation on taxes and fees, are obligatory for payment in the territories of these constituent entities of the Russian Federation, unless otherwise provided by paragraph 7 of this article. Local taxes and fees shall be put into effect and cease to be in force in the territories of the federal cities of Moscow, St. Petersburg and Sevastopol in accordance with this Code and the laws of the said constituent entities of the Russian Federation.

When establishing local taxes, the representative bodies of municipalities (legislative (representative) state authorities of the federal cities of Moscow, St. Petersburg and Sevastopol) determine in the manner and within the limits provided for by this Code, the following elements of taxation: tax rates, procedure and terms for paying taxes if these elements of taxation are not established by this Code. Other elements of taxation for local taxes and taxpayers are determined by this Code.

The representative bodies of municipalities (legislative (representative) bodies of state power of the federal cities of Moscow, St. Petersburg and Sevastopol), in the manner and within the limits provided for by this Code, may establish the specifics of determining the tax base, tax benefits, the grounds and procedure for their application.

When establishing local fees, the representative bodies of municipalities (legislative (representative) state authorities of the federal cities of Moscow, St. grounds and procedures for their application.

Federal, state and local taxes and fees are canceled by this Code.

Federal, regional or local taxes and fees that are not provided for by this Code may not be established.

This Code establishes special tax regimes that may provide for federal taxes not specified in Article 13 of this Code, determines the procedure for establishing such taxes, as well as the procedure for putting into effect and application of these special tax regimes.

Special tax regimes may provide for exemption from the obligation to pay certain federal, regional and local taxes and fees specified in Articles 13-15 of this Code.

Legislative (representative) bodies of state power of the constituent entities of the Russian Federation and representative bodies of municipalities, in cases, in the manner and within the limits provided for by this Code, have the right to establish under special tax regimes:

• types of business activities for which the relevant special tax regime may apply;
• restrictions on the transition to a special tax regime and on the application of a special tax regime;
• tax rates depending on the categories of taxpayers and types of entrepreneurial activity;
• features of determining the tax base;
• tax incentives, as well as the grounds and procedure for their application.