Taxes in the USSR: the tax system, interest rates, unusual taxes and the total amount of taxation

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

Taxes are mandatory payments that the state collects from individuals and legal entities. They have been around for a long time. Taxes began to be paid from the period of the emergence of the state and the division of society into classes.

How are the amounts received used? They are used to finance government spending.

In the pre-revolutionary period, the budget of the Russian Empire was replenished to a greater extent by various indirect taxes. Among them were deductions from the income from the wine monopoly. Their sum from all receipts in the budget (1909-1913) was equal to 28.6%. The state received quite large incomes from the imposed excise taxes on sugar and some other items necessary for mass consumption.

A smaller role in the budget of pre-revolutionary Russia was assigned to direct taxes - land, trade, etc. The thing is that the tsarist regime developed a whole system of benefits that only landowners and the bourgeoisie could use. As for the broad masses of the peasantry, such taxes fell heavily on them.burden. It is interesting that in those days there was no income tax in Russia at all. Its introduction was not supported by the rich sections of society. However, from January 1, 1917, income tax was still calculated due to the pressure exerted by the revolutionary movement.

Prodrazvyazka

After the October Revolution, socialist ideas were introduced into the Russian taxation system. Of course, they had a pronounced political focus and were aimed at weakening the bourgeoisie.

When taxes were introduced in the USSR? Almost immediately after the victory of the revolution. At the initial stage of its activity, the young Soviet government made a completely prudent attempt aimed at preserving the pre-revolutionary system of collecting money. However, this was impossible, because at that time the First World War continued to go on, followed by a civil war as a result of a fierce class struggle. Economic ruin and nationalization, the weakness of state bodies and the naturalization of the exchange - all this, as well as some other factors, could not but have a significant impact on the financial sector. In such an environment, it was simply pointless to talk about establishing a successful tax policy.

When taxes were introduced in the USSR? Already in January 1918, a Decree of Soviet power was issued, according to which, throughout the country, its inhabitants had to pay a fee. It was natural and was called "food distribution." According to this document, the peasants were obliged to hand over to the state surplus grain and otherproducts at fixed prices. All food stocks remaining with the family had to meet specially designed minimum standards, providing for the satisfaction of household and personal needs.

With the introduction of the surplus appropriation, the Soviet government resumed the policy of forcible seizure of food, which was previously used by the tsarist, and after the Provisional government in order to maintain the vital activity of industrial centers in conditions of economic devastation and war.

However, for some period the treasury essentially received no taxes from the village. At the same time, the authorities also made deductions for the activities of village and volost councils. The latter did everything to find funds on the spot and taxed all the peasants who had at least some kind of we alth with indemnities. Cattle, bread and money were subject to confiscation from the villagers and for their refusal to comply with any orders of the new government. They were also taken from the peasants for participating in protests against the new system.

Taxes from the bourgeoisie

Almost immediately after coming to power, the young government decided to collect indemnities. It was an emergency tax, which Lenin spoke of in April 1918 as a measure worthy of proletarian approval. In July of the same year, the first Constitution of the country was adopted. According to this document, the main goal of the financial policy of the USSR was to expropriate the bourgeoisie. At the same time, the Soviet government reserved the right to invade private property.

How much money was withdrawn due to such indemnities? The total amount received by the state treasury amounted to 826.5 million rubles. Including from peasant farms - 17.9 million rubles.

One-time emergency tax

A new resolution on the collection of money to the budget was adopted by the Soviet government in October 1918. This time a one-time emergency tax was introduced, the amount of which was supposed to be 10 billion rubles. The funds received were planned to be transferred to the treasury, and also sent to the organization of the Red Army. The tax provided high rates for kulak farms in order to force we althy peasants to sell bread and other products to the state.

According to the clarifications, the emergency tax had to be paid by all citizens of the country, whose salary was more than 1,500 rubles, who had reserves and did not receive a pension. The rates for the peasants were described in poods of grain, and their value depended on the number of eaters in the family, the area under crops and the number of livestock on the farm. The poor were freed from it. As for the middle strata of the population, small rates were developed for them. It was planned that the main burden of financial transfers to the state would fall on the urban bourgeoisie and we althy peasants. Lists of such citizens were to be compiled by December 1, 1918, and the collection had to be made before December 15, 1918

The one-time emergency tax has become a revolutionary indemnity on a grandiose scale. However, its hasty introduction, ill-conceived systemtaxation and collection methods led to failure. Instead of the planned 10 billion rubles, the country received only 1.5 billion.

Income from private business

What taxes were paid in the USSR? At the dawn of Soviet power, local budgets were replenished mainly at the expense of the “One-time fee for trade”. This tax was established on December 3, 1918. On the basis of a document issued by the government, local Soviets levied a one-time local fee in cities from persons engaged in mobile trade.

In addition, the authorities have significantly increased the excise rates set for the sale of consumer goods. These fees had to be paid to the owners of enterprises producing taxable services or goods. At the end of 1918 excises were abolished. They were replaced by direct accrual to the price of the goods. However, in a situation of increasing naturalization of the economy, the receipts of money to the budget have sharply decreased.

In April 1918, the indirect tax "Special 5% Fee" was introduced. The amounts from its transfer to the budget were planned to be sent in the form of assistance to the cooperative population. The tax, the rate of which was 5% of the turnover of private trade and cooperative events, was supposed to be an incentive for citizens to join the ranks of consumer societies, because after the approval of annual reports, the amount of the tax was returned to employees. The 5% fee was abolished in March 1919

Another decree concerning the replenishment of the state treasury was issued on August 14, 1918. According to its provisions, the POC introduced a one-time fee necessary forproviding for the families of the Red Army. It became a kind of target tax, which replaced indemnities. The amount of money required for payment was calculated based on the data of the special statement and calculations. The tax was paid by private traders who own commercial and industrial enterprises, which employed hired workers. It is noted that this tax did not give the expected results. That is why it was canceled in March 1919

Food tax

Considering the question of what taxes were in the USSR, it is worth noting the decision adopted by the Presidium of the All-Russian Central Executive Committee on February 3, 1921. According to its provisions, the country's government suspended the collection of all taxes - both local and national. This is explained by the fact that the policy of "war communism" pursued until 1921 had reached its apogee. This became a prerequisite for the transition of the state to the NEP. The first step towards a new economic policy was the replacement of food allotment with a tax in kind with clearly fixed rates.

The country during this period was in ruins. Trade curtailed, money depreciated more and more, and the wages of workers were subject to naturalization. In such conditions, it was simply impossible to restore the national economy. Among other things, relations between the countryside and the city, between the representatives of the new government and the peasants, were deteriorating more and more. Rural uprisings took place everywhere. This was the main reason for the introduction of the tax in kind. The grown products from the peasants began to be collected in a smaller amount. At the same time, the villagers gave only a certainshare of what was produced by their private economy. The yield, the number of members in the family and the available livestock were taken into account.

What taxes were in the USSR in subsequent periods? Fees to the treasury underwent some changes in May 1923. From that time on, the tax in kind became a single agricultural tax, which had a natural form until 1924. With the introduction of this fee, an increased progression of rates was developed. This made it possible to ensure that the size of deductions corresponded to the profitability of each of the peasant farms. It was decided to take into account not only the size of the arable land, but also the number of livestock, the area of haymaking and the number of family members. At the same time, if 0.25 tithes went out to one eater, then the tax was equal to 2.1% of taxable income, with 0.75 tithes - 10.5%, and with three - 21.2%.

From 1926, income was also calculated based on the presence of small livestock, as well as profits from gardening, viticulture, tobacco growing, etc. There was also a certain non-taxable minimum. His power was established to support the farms of the poor. Since 1928, the benefits of this tax have been further expanded. Thus, the non-taxable minimum was increased, and in addition, the tax discount for collective farms was increased (up to 25-30%).

NEP period

The development of a new economic policy was vital for the young state. Thanks to the transition to the NEP, the tax system also received its revival. During this period, a variety of taxes were paid in the USSR. Moreover, the system of collecting payments to the budget was distinguished by the versatility of taxing various areas.commercial and industrial sphere.

Let's briefly consider taxes in the USSR during the NEP period. Direct payments to the state treasury included:

1. Production tax (1921). It included a patent fee paid on the basis of existing fixed rates (5% for trade and 12% for industrial enterprises, taking into account local zones) and an equalization fee in the amount of a certain percentage of turnover.
2. Household cash tax. It was introduced in 1922 as the main type of collection in private households. Abolished the house tax in 1923 after the introduction of the agricultural tax.
3. In-kind single tax (1922). These are special fees that were levied on the population of rural areas during the Civil War. The rates for this tax corresponded to a pood of wheat or rye.
4. Income and property tax. Since 1922, it has become a direct tax on property and income of both legal entities and individuals.
5. Common civil one-time tax. It was introduced in the 1920s to obtain the financial resources necessary to fight epidemics, to help the starving, and also for children who are on state support.
6. Military tax. Since 1925, it had to be paid by men whose age ranged from 20 to 40 years, and who were not subject to conscription into the Red Army.
7. Excess profit tax. Since 1926, private capitalist elements who received income from setting speculative prices were obliged to deduct it.
8. Housing tax. Since the mid-1920s, it has been introducedowners of industrial and commercial enterprises, buildings in cities and premises located in the countryside and rented out.
9. Since 1926, property transferred to ownership as a result of donation and inheritance began to be taxed. The scale of rates at the same time was sharply progressive and, depending on the object received, could be from 1 to 90%.
10. Tax for kulak farms. Since 1929, they began to be taxed on income from any earnings of this category of citizens.

One of the direct fees was in the USSR and income tax. It began to be calculated in 1924 from the income of legal entities and individuals (from wages, profits, etc.).

Let's consider indirect taxes in the USSR, when the country was at the stage of the new economic policy. They were collected in the form of excise taxes, which increased the cost of consumer goods. It should be noted that such receipts amounted to 11 to 20 percent of the total income of the state treasury. These fees included:

1. Introduced since 1921, excise taxes on matches and wine, tobacco and alcohol, cartridge cases and honey, sugar and s alt, galoshes and coffee were payable by enterprises that produced these goods.
2. Patent fee. Since 1922, it has been a payment for the use of inventions.
3. A tax levied since 1922 on the screening of motion pictures. The basis for its calculation was the amount of sold tickets.
4. Judicial fee. Since 1930, this fee has been paid for obtaining court documents.
5. Stationery fee. It was introduced in 1922. The tax was paid by citizens of the USSR who wished to receive documents and theircopies from businesses.
6. Registration fee. Since 1921, certain sums of money were paid for registration.
7. Stamp duty. Since 1922, they began to collect it from legal entities and individuals for work on the execution of civil law transactions.

Taxes in the USSR were levied by tax commissions, then transferred to the People's Commissariat for Finance. Thanks to the well-thought-out policy of the state, the amount of revenues to the budget has been steadily growing. At the same time, the main task of taxes in the USSR was not only to replenish the treasury, but also to gradually squeeze private capital out of the economy.

The period from 1930 to 1941

The tax system in the USSR was constantly improved. Its next reform was carried out in 1930-1932. Its goal was to transform the relationship that exists between cooperative and state enterprises with the budget. The decision on tax reform in the USSR was adopted by the Council of People's Commissars and the Central Executive Committee on September 2, 1930. At the same time, the country's government provided for a number of economic, political and organizational measures that ensured the final formation of the country's monetary sphere.

The state treasury made estimates of the socialist economy and the population. All these payments were combined into certain groups. So, in the public sector took place:

• VAT;
• income tax levied on cooperatives;
• payments from profits;
• tax on turnover received by cinemas;
• state farm tax;
• tax levied on the amount of non-commodity transactionsbusinesses;
• single duty, etc.

Income tax was also calculated in the USSR. It was subject to collection from individuals in parallel with:

• farm tax;
• one-time tax levied on individual farms;
• excess profit tax;
• fees for the needs of cultural and housing construction and other payments.

Were there taxes in the USSR regarding the import and export of goods? Yes, in the period from 1930 to 1941 there was a system of customs duties in the country.

Judging by the statistics, the state budget of the Soviet state in the 30s was increasingly replenished with income received from socialist farms. The amounts of incoming finance increased more and more, primarily due to deductions from the amount of profits of organizations and tax on their turnover. Thus, the last of these fees in 1935 made it possible to receive 44.9 billion rubles. In 1936, the treasury already received 53.1 billion, and in 1937 - 57.8 billion rubles.

During this period, favorable conditions continue to be created for the calculation of taxes from wages. In the USSR, citizens employed in social production, as well as in cooperative and state enterprises, received more benefits than those who had income from private activities. In addition, income tax incentives have been developed and implemented. Its amounts decreased in the presence of dependents in the family and children.

Tree tax

This collection was one of the most unusual in the USSR. Its enslaving conditions led to the fact that the population of the country was forced by itscut apple trees by hand. The first tax on fruit trees in the USSR was introduced in 1931. After that, its rates were raised in 1945, as well as during the reign of Khrushchev.

What was the reason for the introduction of such an unusual tax on fruit trees in the USSR? Those disorders that took place in the collective farms of the North Caucasus. Here the harvest was divided not by the number of eaters, but by the number of workdays.

Somewhat later, the tax on trees in the USSR was also introduced on those plants that were in private farmsteads. At the same time, domestic animals were also taxed. It was believed that if a family has two apple trees or two heads of cattle, then this can be regarded as a small business. This is what you have to pay for.

Of course, today this tax seems completely ridiculous to us, because in order to avoid it, people cut down their fruit trees. They did this even though vigilant members of the special commission could well have fined them for such arbitrariness.

Wartime

The system of fees to the budget existed during the war against fascism. However, tax rates in the USSR for the population and enterprises were increased during this harsh period. In addition, the government introduced additional types of taxes. This was necessary to meet the needs of the budget.

So, on November 21, 1941, according to the Decree of the Presidium of the Supreme Council of the country, a tax on childlessness was introduced in the USSR. What percentage was it? The rate was equal to 6% of the wages. To pay tax on childlessness in the USSRage also mattered. The collection was intended for men from 20 to 50 years old, as well as for married women with no children, aged 20 to 45 years. The percentage of tax on childlessness in the USSR varied based on a person's earnings. His lower rate was subject to wages below 91 rubles. What percentage of the tax on childlessness in the USSR was provided for when earning less than 70 rubles? With such income, no fee was charged at all.

In 1949, tax rates were raised for the rural population. Childless residents of rural areas had to contribute 150 rubles to the budget annually, raising one child - 50 rubles, and two - 25 rubles. A similar rule was in effect until 1952

How much tax on childlessness in the USSR did men and women pay? Over fifty years. This fee was canceled from 1992-01-01

During the war, income payments were reformed. Since April 1943, these taxes on income began to be paid not only by Soviet citizens, but also by foreigners who are on the territory of the USSR and receive wages here.

During the Great Patriotic War, the country's budget received 111.7 billion rubles. Payments made by cooperative and state enterprises amounted to 84.7 billion rubles.

The period from 1945 to 1985

Until 1953, the tax system of the USSR remained unchanged. At the same time, benefits were introduced for participants in the war, and the minimum tax-free amount of income deductions for some citizens was revised.

In the 60s, the state begancarry out economic reform in order to increase the efficiency and profitability of enterprises. At that time, a tax on funds and rent payments was introduced, and the system of income taxation on collective farms was reformed.

Until 1966, organizations deducted up to 10% of their financial resources from their profits. After that, they entered instead:

• payment for normalized fixed assets and production assets;
• rental (fixed) payments.

In 1965, the government of the USSR made changes to the system of fees from collective farms. The share of these taxes in the total budget revenues amounted to 1-1.5%.

State associations included in the industry, as well as trade enterprises during this period were subject to a fee paid on turnover. As for income tax, it was levied, as before, not only from Soviet citizens, but also from foreign citizens.

According to the reform, from 1.07.1981 land tax was introduced instead of rent. It was collected from individuals and enterprises. Such a tax was calculated based on the area of the land plot.

The state began to levy a fee from those enterprises and individuals who owned cars, motor boats, snowmobiles and motorcycles. A certain amount in kopecks had to be paid for each horsepower or kilowatt of power.

Subjected certain changes and income tax. Its fiscal significance was gradually reduced to a minimum due to the introduction of a centralized wage system andthe developed mechanism for deductions from the payroll fund of the enterprise and its profits.

Reforms during perestroika

After 1985, the system of tax payments has undergone dramatic changes. The main innovations of this period concern the establishment of:

• patent fees;
• fee for the right to engage in individual and labor activities.

In subsequent years, many legislative acts were issued regarding taxation. They belonged to separate spheres of economic activity. Subsequently, all of them were systematized and reflected in the law on taxes of the USSR, which was adopted on March 26, 1991. It included fees for export and import, for profit, deductions from turnover, etc. Somewhat later, the law was supplemented with taxes on capital gains and income.

The fees levied on individuals were constantly subject to change. So, on April 23, 1990, an independent regime of taxation of individual labor activity and income received from private farms was established.

The government of the USSR paid great attention to the issue of social protection of low-income citizens. By the end of the 80s, it was planned to develop a system of benefits, a living wage and the installation of a part of income that was not subject to income tax. At the same time, it was planned to increase the minimum wage received from 70 to 90 rubles. At that time, this was a major step forward, because such a measure affected the income of 35 million citizens.

During the period under review, the tax legislation sought tocreate conditions for entrepreneurial activity. This was reflected in the reduction of income tax rates for this category of payers.

The government of the USSR planned to abolish taxes on sales and turnover, switching entirely to excises and VAT. It was also planned to introduce a tax that would be included in production costs. It was planned that it would become one of the elements for the formation of the country's budget, but the implementation of these measures did not take place due to the collapse of the USSR.