Collection is Paying taxes and fees. Federal and local fees

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

Today we will talk about fiscal fees as an instrument of the most important domestic mechanism aimed at replenishing the budget. We will learn about their functions, varieties, shortcomings, and also suggest ways to improve them.

Features of the tax system of the Russian Federation

Fiscal collection is an integral part of the tax system of our country. The latter, in turn, is a list of interrelated legal acts that regulate the procedure for imposing a burden on business entities.

A key feature of the fiscal system of the Russian Federation is that the payment of the fee, even at the local level of imposition of obligations, is absolutely and fully controlled by the current Tax Code. In other words, local governments have nothing to do with setting tax rates, even at their own level.

This type of fiscal policy is also called closed, since it is regulated by the highest regulatory legal act - the Tax Code of the Russian Federation, which means that the list of fees is single and unified for allregions of the country. The Tax Code also provides for the determination of fiscal burden rates.

Types of fees and taxes in Russia

Today, the tax policy of our state has a multi-level structure. The fiscal levy is a complex instrument of domestic economic policy, which has undergone a number of qualitative and quantitative changes over the course of several decades of its existence in an independent country. Over time, the level of national we alth and the degree of need to replenish the budget treasury changed in Russia, and at the same time the tax policy adapted to the new market conditions.

Perhaps the most important and key condition that makes it possible to distinguish between obligations to the treasury in our country is the level of cash flow management. Thus, taxes are as follows:

• Federal fees (nationwide);
• regional commitments;
• local.

Federal Fees

The obligations of a national scale include such categories of fiscal burden, upon payment of which the money ends up in the treasury of the highest authority. These include the following:

1. VAT (Value Added Tax). Introduced one of the first in the Russian Federation, back in early 1992. Performs a regulatory function and is indirect.
2. Excise. It is a mark-up for a certain category of goods (alcoholic beverages, jewelry and tobacco products, fuels and lubricants). The fee is paid instate treasury.
3. The burden on profits. Direct tax, the object of taxation of which is the net income of a business entity.
4. Capital income obligation (taxable on interest, dividends and shares received).
5. Income tax - the object is income in favor of individuals.
6. Unified social contribution, which is also state insurance for working citizens.
7. State and customs duties.
8. Fees for the use of raw materials, subsoil, wildlife and other natural resources.

Taxes and fees of a regional nature

Payment of taxes and fees at the regional level is also regulated by the current regulatory legal acts, in particular the Tax Code of the Russian Federation. These fiscal obligations include the following:

1. Fiscal burden on the property of a business entity (for example, the book value of an asset). The latter includes all buildings and structures, valuable equipment, but excludes state-owned railroad tracks and pipelines.
2. Property tax (applies to individuals only).
3. Cash fees, the objects of which are income from the sale of goods and services.
4. Transport tax (paid by vehicle owners).
5. Fiscal liabilities from sales.
6. The tax burden on the gambling business.

Fiscal commitments at the local levelcontrols

Local fees are taxes collected by the district level authorities. At the same time, this process is still regulated by the current Tax Code of the Russian Federation, headed by the Ministry of Finance. Local taxes include the following:

1. Collection to the ground. It is charged both from individuals and from legal entities that own land plots. The amount of the obligation goes to the treasury of the region where the given land is located.
2. Property tax. Applies to individual owners who own houses, apartments and other real estate.
3. Fiscal obligation for advertising and license.
4. Donation fees. The object is the property transferred to an individual or legal entity as a gift.

Disadvantages of the modern Russian tax system

Since the fiscal levy is part of the well-coordinated economic mechanism of the state, it is an integral part of the country's overall domestic policy. And what is the policy of the Russian Federation?

No matter how sad it may sound, but the fiscal mechanism of the Russian Federation is only at the first stage of its formation. The fact is that, trying to make it perfect, economic entities, in tandem with the fiscal authorities, have complicated it so much that the budget system has turned from a well-coordinated mechanism into a bureaucratic cesspool.

Perhaps with so many similar taxes, we are far from perfect. By the way, what is interesting: experts say that our stateyou just need to change the consultants and researchers who put a lot of effort into compiling stupid legal acts that operate at different levels. With our potential, we could organize a well-coordinated and well-functioning system, but so far, alas…

Ways to improve the Russian tax system

Since the fiscal levy is just a small, albeit key, part of the country's tax mechanism, it is still necessary to start improving fiscal policy from it.

So, we can give a number of measures to improve the current situation:

1. It is necessary to simplify the gradation of rates, which has become customary in relation to indirect taxes. One or two are enough for the general and special regime of fiscal policy.
2. It is necessary to combine a huge number of obligations for the use of forests, water resources, wildlife and other things. Enough burden on the use of natural resources, right?
3. Local governments should be directly involved in the establishment and regulation of regimes at the level of their competence.
4. Fiscal incentives should be inventoried more frequently.