Classification of tax rates. Types of tax rates

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

The legislation of the Russian Federation provides for a large number of taxes and their corresponding rates. A competent state policy in terms of their approval predetermines the effectiveness of budget policy and the development of the national economic system as a whole. What is the specificity of determining their value? What could be the basis for classifying tax rates?

What is the tax rate?

Let's study the features of such a phenomenon as the tax rate. This term is most often understood as accruals per unit of measurement of the corresponding base for a particular type of collection to the budget. The designation of tax rates is most often carried out using percentages. For example, the personal income tax rate in Russia is 13%, VAT - 18%.

In some cases, the corresponding indicator is determined in the form of decimal numbers. For personal income tax and VAT, this will be 0.13 and 0.18, respectively. Laws may also provide for a 0 tax rate (zero) for Russian taxpayers. This can be observed in the example of a zero value of VAT for enterprises operating under the simplified tax system. Next, we will consider this feature in more detail.

Types of bets

Let's consider what are the main types of tax rates. In world economic science, there are a large number of approaches to determining the relevant indicators.

Among the most common grounds for classifying tax rates is the degree of encumbrance for the payer. Within this criterion, indicators can be:

• basic (these are rates that do not involve the assignment of the payer to any specific category in order to apply benefits and other preferences);
• reduced (these are indicators that are determined, in turn, taking into account preferential or preferential status of the taxpayer, up to a zero tax rate);
• increased (this type of rate assumes that the activity of the payer is characterized by signs that give the state the right to levy more taxes from it).

Another basis for classifying the indicators under consideration is the method of their establishment. So, tax rates can be:

• absolute (assume that the amount of the fee is determined for each of the units of taxation in fixed values);
• relative (their value is directly proportional to the value of the unit of taxation).

If we talk about the tax system of the Russian Federation, we can single out such a basis for classifying rates as classifying the tax as federal, regional or local. Thus, jurisdiction will differapproval of relevant indicators. For federal taxes, the rates are determined by the highest state authorities, for regional taxes - by the relevant structures at the level of the subject of the Russian Federation, for local - by municipal institutions.

Main tax rates in Russia

Let's study the main tax rates established by the Tax Code of the Russian Federation. Among the most common types of fees to the Russian budget:

• NDFL;
• for corporate profits;
• VAT;
• for revenue (profit) under the simplified tax system;
• UTII;
• transport tax;
• property fee for organizations;
• property tax for citizens;
• land tax.

Let's study their specifics in more detail.

NDFL

Tax rates for personal income taxes, or personal income tax, in Russia - 13% for residents of the Russian Federation, 30% - for citizens who do not have such status. The criterion according to which payers belong to the first category is the presence in Russia of the main part of the days of the year. It does not matter whether a person is a citizen of the Russian Federation or a foreigner.

Individual income tax in Russia is paid from a variety of incomes that a person receives: from salaries, performance of contract work and services, sale of property, etc. The peculiarity of this fee is that various deductions have been established for it - social, property, standard. That is, a citizen paying personal income tax has the opportunity to reduce the corresponding fee on the grounds provided for by law.

The personal income tax rate, based on the grounds forclassifications, defined by us above, can be categorized as basic and relative. At the same time, if the payer does not have the status of a resident of the Russian Federation, then it may well be classified as increased, since its size increases by more than 2 times.

Corporate Income Tax

This tax is paid mainly by large businesses with large turnovers. Small and medium-sized enterprises are trying to work in the simplified tax system. For this fee, tax rates in 2015 are 20% for all types of enterprise income. The legislation does not define any benefits for organizations that are required to make appropriate transfers to the budget, as in the payment of personal income tax for certain categories of payers.

For the reasons for the classification of rates that we have identified above, the one set for income tax can be classified as basic and relative.

VAT

The rate of value added tax, VAT, in Russia is 18%. However, not everyone pays. For firms operating under the simplified tax system, a 0 tax rate is set for VAT. Some analogy can be drawn between this tax and personal income tax - the law provides for various grounds for deductions when calculating and paying VAT by organizations.

VAT rates can be classified as relative and basic.

Taxes under the simplified tax system

The simplified taxation system, or STS, is an interesting phenomenon. This type of fees are designed to significantly reduce the tax burden forenterprises, especially for start-up businesses. Actually, only those organizations whose turnover is relatively small - within 60 million rubles can use it. in year. The legislation of the Russian Federation defines 2 types of rates for the simplified tax system: when levying a tax on the proceeds of an enterprise - 6%, when collecting from profits - 15%. The entrepreneur himself chooses one of the two specified schemes of settlements with the state.

For enterprises operating under the simplified tax system, as we noted above, a 0 tax rate for VAT is set. However, the firm can independently generate documents by virtue of which it may have an obligation to pay the appropriate fee. Value added tax can be classified as basic and relative.

The rates set for the simplified tax system can be classified as reduced (they are set as an alternative to those determined for income tax) and relative. But some lawyers still tend to classify them as basic, since the corresponding fee belongs to a separate category.

STS and fees to state funds for individual entrepreneurs

It would be useful to study the correlation between the simplified tax system and fees to state funds - the PFR and the FFOMS, which are paid for by individual entrepreneurs. These payments are made by individual entrepreneurs regardless of whether they have a profit or not. Therefore, the corresponding type of taxes can be fully classified as absolute, since their value is fixed (determined for a year). For example, in 2015 the corresponding amount is about 22 thousand rubles. The peculiarity of the legislative regulation of the payment of fees instate funds in that these payments can be fully offset against the payment of taxes by individual entrepreneurs under the simplified tax system. In fact, a 0 tax rate is formed for the simplified tax system. This most useful feature finds a very positive assessment among Russian entrepreneurs.

UTII

Some companies operating in the Russian Federation prefer to operate under the UTII regime (single tax on imputed income). The rate for this type of fee is set by federal law, and now it is 15%. But besides it, the basic profitability, physical indicators, as well as coefficients - K1 and K2 are used in the formula for calculating this tax. What is the specifics of the legal regulation of this fee? Basic profitability, physical indicators and the first coefficient are established in federal laws, the second - in regional ones. The operation of an enterprise in the UTII regime assumes that it pays a fixed fee to the budget, regardless of income. The rate for this tax refers, therefore, to absolute and basic.

Transport tax

Interesting transport tax, categorized as regional. The rate on it can be determined based on a variety of criteria: the year of manufacture of a car or other vehicle, engine power, capacity, classification into one or another category. Theoretically, some of the relevant indicators established by the laws of different regions can vary very significantly. For example, for passenger cars with an engine of up to 100 horsepower, the vehicle tax ratefees can range from 1 to 25 rubles. for one l. With. However, the indicators in question can be reduced or increased by the authorities of the constituent entities of the Russian Federation by no more than 10 times relative to the figures recorded in the Tax Code of the Russian Federation.

The transport tax rate can be classified as relative and basic. But the law provides grounds that allow in some cases to classify certain types of relevant indicators for this fee as increasing or decreasing.

Property tax for organizations

Corporate property tax is categorized as regional. What does it mean? First of all, the tax rate on property is fixed at the level of the laws of the constituent entities of the Russian Federation. However, the Tax Code defines its limiting rate - 2.2%. The property tax is paid by: Russian organizations (if they own movable and immovable property recorded on the balance sheet), foreign companies (if they own real estate).

If we correlate the fee in question and the types of tax rates that we defined at the beginning of the article, then we can classify the corresponding indicator as relative and basic.

Property tax for citizens

The need to pay property tax is established by the legislation of the Russian Federation also in relation to citizens. This obligation, in particular, must be fulfilled by the owners of apartments, rooms and houses. Real estate tax rates for citizens are set by municipal authorities - in the range of 0, 1-0, 3% of the cadastral value of housing.

At the same time, until 2019, reducing coefficients are applied in the formula for calculating the corresponding payments to facilitate the adaptation of citizens to this tax burden. Also, when determining the amount of property fees for citizens, deductions are used in the form of a decrease in the area of housing by a given number of square meters and a proportional decrease in its cadastral value.

In accordance with the classification we have noted, property tax rates for citizens can be classified as relative and basic. The fee in question is categorized as local. Land tax also belongs to this category. Let's study its specifics.

Land tax

As with the property tax for citizens, the rates for the fee in question are fixed in municipal legal acts. Their value cannot exceed 1.5% when it comes to land: used in agriculture, in housing construction, as well as as summer cottages and gardening plots. For other categories of land, the limit value of the indicator is 0.3%.

The rates for the fee in question can be classified as relative and basic. An indicator of 0.3% is considered by some lawyers to be lower.

Changes in tax legislation in 2015

So, in Russia, a wide variety of types of fees and their corresponding tax rates have been approved. The year 2015 is characterized by noticeable activity of the legislator in terms of adjusting these indicators - at one level or another of regulating the obligations of taxpayers tostate.

Perhaps the most noticeable adjustments in the tax laws have affected the property fees that citizens must transfer to the state. Above, we noted that this type of tax is calculated based on the cadastral value of housing. But until 2015, the fee was determined by the inventory value, which is generally much lower.

Notable changes also characterize the transport tax. The fact is that since 2015, the corresponding fee for expensive cars (from 3 million rubles and more) is calculated using increasing coefficients. Thus, the year in which the corresponding tax rate was significantly reformed is 2015. Owners of expensive cars will pay transport tax within stricter criteria.