What taxes does an individual pay: the subtleties of taxation, the amount and timing of deductions

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Living in a society, a person cannot abstract from it, because it requires compliance with certain norms, delimits its rights and obligations that must be known and fulfilled, because ignorance does not exempt from responsibility. One of the main responsibilities of any person is the payment of taxes. But what taxes does an individual pay?

Taxation of individuals

There are two issues that need to be sorted out:

• What taxes should an individual pay? In this case, it should be clear who is the representative of this stratum of the population.
• Until what date do individuals pay taxes? This is also important to know in order not to fall under pen alties.

Individual is a fairly broad concept that includes all subjects of civil law that may have different statuses. In other words, individuals are both citizens and stateless persons, andforeigners.

But taxation also has its "pitfalls". For example, a person staying in the territory of another country for at least the number of calendar days specified by law, usually 183, pays tax on income received both in its territory and outside it. Otherwise, only income from sources located within the borders of the state is taxed.

And now we come to the question: what taxes should an individual pay, when and in what amount?

Taxes levied on individuals

Approaching the question of what taxes an individual should pay, it is worth noting that there is a whole list of these taxes. A large part of this list is not necessarily for every individual. So what taxes does an individual have to pay without fail, and which must be paid under certain conditions?

NDFL

A tax that is levied on all income throughout the year. In addition, interest is charged on profits received in kind. From any income, an individual is obliged to pay 13% of its amount.

Property tax

This type is required for those individuals who own the property. The list of objects of taxation includes not only the housing stock, but also any buildings, most types of vehicles.

The rates of this tax depend on the region where the property of an individual is located. But federally mandated limits carrythe following information:

• value of property over 500,000 rubles - 0.3-2%;
• 300-500,000 rubles - 0, 1-0, 3%;
• less than 300,000 rubles - up to 0.1%.

There are exceptions to this type of taxation that fall under the category of full exemption from payment or are eligible for preferential terms.

The category of individuals who are fully exempt from paying property tax includes the following categories:

• Heroes of the USSR;
• Heroes of RF;
• disabled childhood;
• disabled people of the first and second groups;
• Victims of radiation accidents;
• persons, members of the military family who have lost their breadwinner.

Private categories of individuals include:

• pensioners (all categories);
• relatives of those killed in the line of duty of state and military personnel;
• artists who own the buildings that house the workshops.

This tax is paid once a year. This process is carried out in two stages, therefore, the amount of tax to be paid is divided into two absolutely equal parts, which must be paid by an individual before September 15 and November 15, respectively.

Land tax

Under this tax are not only the owners of land, but also citizens who have it on the rights of permanent use, as well as inherited lifetime possession. The amount of tax is calculated taking into account criteria such as:

• land area;
• tax rates approvedin codex;
• type of intended use of the site.

The same citizens who belong to the categories specified in the property tax are completely exempt from paying this type of tax.

Preferential categories of taxpayers include:

• WWII veterans;
• handicraftsmen;
• people who received land requiring preliminary restoration for agricultural needs - a benefit for the first 10 years;
• farmers whose farm is organized for the first time, benefits for the first 5 years.

The land tax is paid exactly at the same time as the property tax.

Excises

This is an indirect tax that individuals pay for the transport of goods across the state border. The most frequently transported goods are: alcohol, alcohol-based medicines, tobacco products, cars and motorcycles.

The amount of this tax is calculated taking into account the cost of goods transported across the border of the state, and the rate approved by the Tax Code of the Russian Federation.

Contributions for hunters and fishermen

This tax is paid for the right to harvest forest and marine life. If we are talking about animals, then the cost of the tax for one shot individual. In the case of marine life, the price is fixed for one caught ton.

The exact terms and amounts of payments are specified in the Tax Code of the Russian Federation.

Having analyzed the question of what taxes an individual pays, you can see that he is charged both direct and indirectpayments that are not always fixed.

Non-payment of taxes by an individual

Tax avoidance is out of the question, because if the process is delayed for a long time, pen alties start accumulating from the first day of delay. As a result, then you will have to pay much more than originally required. In case of delay in several debts, a fine may be issued, which again will lead to additional waste. In addition, the tax service can bring the case to trial by contacting the bailiff service, as a result - the presence of criminal liability.

This article provides a specific list that answers the question of what taxes an individual pays. Fulfilling their obligations to the state, every self-respecting citizen will not hide from paying them. Moreover, this process has now been reduced to the simplest action, which takes no more than 5 minutes of time, because now you can pay for everything through state Internet portals, instead of standing in long queues.