The procedure for calculating tax - features, requirements and comments

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

In Russian legislation, the concepts of "tax calculation procedure" and "tax payment procedure" are used. Determining the amounts of tax payments for a specific type of taxation is a calculation, and making or transferring tax payments to the budget is recognized as payment. The procedure for calculating and paying taxes by the taxpayer is one of the main elements of taxation. It is necessary to establish a tax or fee. Responsibility for the procedure for calculating taxes and fees may be assigned to the tax inspectorate. Sometimes an individual or legal entity does the calculation of the contribution itself.

The procedure for calculating taxes and fees is entrusted to the tax authority, then the inspection sends a notification indicating the amount, collection period no later than thirty days before the payment is made to a citizen or company. Violation of the deadline for dispatch entails exemption from liability in case of delay in its payment. A citizen or an enterprise is obliged to pay a fiscal fee within thirty days (month) from the date of delivery of the notification orreceiving a registered letter. The notification is given to the head of the organization or a citizen. Delivery can be in person or by registered mail. The main thing is the existence of the fact of receiving a notification.

Criteria for tax calculation

Tax is a contribution to the budget of a certain subject, to an off-budget fund, paid by payers without fail. The taxpayer must take into account the following elements of the tax calculation procedure:

• Calculation base.
• The period and procedure for calculating taxes.
• Tax benefits.
• Tax rates used in the calculation and payment of tax.

The basis for calculating the fee is income, profit, cost of goods or services, types of activities, operations with securities, use of natural resources, property of persons, transfer of property, value added of products established by acts. It comes from the composition of costs and benefits that determine income, and represents the value of the object subject to tax.

The period at the end of which the tax base is calculated and further the tax amount required for payment is called the tax period. One or more key dates exist in the tax period.

The tax rate is a value that has a specific digital value. The laws of the subjects approve regional and republican taxes. Regulations of municipal authorities - local fees and charges. All fiscal payments must be within the limits according to the Tax Code of the Russian Federation.

Benefits are benefits provided to a categorytaxpayers, putting them in a favorable financial position in comparison with other participants in the country's tax system.

Taxes are federal, republican and local. Federal ones include, for example, VAT and income tax. To local fees - land and transport tax.

Compulsory payments for legal entities

In the Russian Federation, legal entities, regardless of their form of ownership, are taxpayers. They may be under the general system or a special tax regime.

OSN is a fiscal system in which all taxes specified in the Tax Code of the Russian Federation are paid, if there is no exemption from their payment. All organizations that have not chosen a different taxation system on a voluntary basis are on the DOS. The procedure for calculating and paying taxes by organizations that are on this system implies the payment of tax:

• VAT;
• profit;
• on property;
• to the ground;
• for transport;
• Personal income tax on employee income.

Procedure for calculating and paying income tax

The main source of replenishment of the country's treasury is income tax paid by organizations. All companies, Russian and foreign, operating in Russia and receiving income in it, which have not chosen the simplified tax system, must comply with the procedure for calculating corporate income taxes.

Corporate Income Tax:

• The basis for calculation is income in monetary terms, subject to fiscal taxation.
• The calendar year countstax period. Reporting dates are the first quarter, the first two and three quarters.
• Tax rate - twenty percent (two - to the federal treasury, eighteen - to the budget of the subject). Lower mandatory contributions are legalized for certain types of profits and incomes.
• Tax privileges are listed under non-deductible tax base and rate items. The Code of the Fiscal System fixes the provision of benefits in the form of a reduced rate.

There are types of companies that have a special profile of work and require reduced rates of income:

• Educational and medical institutions. Their income is not taxed (the rate is zero percent).
• Enterprises of special economic zones included in the unified register (Kaliningrad region, Republic of Crimea) and being residents. The income contribution rate is zero.
• Agriculture and fishery enterprises that need help in the form of rate cuts.
• Participants of investment projects in the regions of the country.
• Enterprises related to economic development organizations.
• Social services necessary for the normal existence of the population.

The procedure for calculating corporate income tax is mandatory for all enterprises.

Property tax

All movable and immovable property of enterprises is subject to a mandatory contribution to property. To calculate the fiscal fee, the values on the balance sheet are taken into account:

• ownership;
• received temporary possession or management in trust;
• contributed to a joint share in the enterprise.

Tax-free items:

• plots of land;
• reserved nature management zones;
• property of defense enterprises;
• objects of cultural heritage of the country;
• Nuclear related facilities;
• icebreakers;
• court;
• space industry objects;
• transport on the balance sheet of enterprises from 2013 to the present;
• any property purchased for resale.

The procedure for calculating the payment of a fiscal fee on property implies that both enterprises and citizens are tax payers. All persons who own taxable property.

Procedure for calculating corporate property tax:

• The basis for the calculation is the average annual value of assets. In relation to some property, the tax is calculated based on its value according to the cadastral registration. Fiscal tax is levied on all real estate objects, excluding land plots and other objects of nature management. The tax on movable objects located at the enterprise as fixed assets is paid only by organizations on the DOS.
• The tax period is equal to the calendar year in all cases, regardless of the value and type of property. During this period, the legal entity mustcalculate and transfer property tax advances based on the results of reporting periods (first quarter, six months, first three quarters). These advances reduce the total amount of the fee. Regional authorities may not prescribe reporting periods in the law. Legal entities whose property is located in entities where such periods have been abandoned are not transferred advance payments, but calculate and pay tax only at the end of the calendar year.
• The authorities of the subjects of the country have the right to single-handedly determine the property tax rate. The amount of the fiscal fee cannot exceed the rate established by the Tax Code of the Russian Federation (the maximum rate is two percent).
• Profit tax relief is set for companies engaged in special activities.

Categories of legal entities enjoying property tax benefits:

• enterprises of the criminal procedure system;
• religious enterprises;
• organizations that provide employment to people with disabilities (at least eighty percent must be people with disabilities);
• pharmaceutical organizations engaged in the production of products aimed at combating epidemics and epizootics;
• organizations with the status of participants in the Skolkovo investment project;
• companies used inventory items for the repair and construction of ships;
• organizations located in special economic zones (Republic of Crimea, city of Sevastopol, Kaliningrad region).

Citizens' property tax

Three years ago Tax Code of the Russian Federationreplenished with a chapter on the tax on property of citizens of the country. The changes affected any citizen-owner who has a room, apartment, country house, cottage or permanent garage.

Property fee - local contribution to the budget. It is regulated both by the Code and by legislative acts of local authorities. Local inspectorates calculate the amount of tax and send annual notices of payment with the specified tax rate to citizens who own property.

Procedure for calculating and paying property tax of citizens:

• The calculation base is the value of the property in possession.
• In 2018, the deadline for the fiscal collection of payment is until December 01, 2018.
• Toll rates are set for the subjects of the Russian Federation separately. The only condition in the legislation is that they do not exceed certain limits.

Property	Cadastral value of the object	Tax rate
Residential premises and residential summer cottages, the area of which is not more than fifty square meters	no more than ten million rubles.	0, 1
	from ten to twenty million rubles.	0, 15
	twenty to fifty million rubles.	0, 2
	from fifty to three hundred million rubles.	0, 3
Parking spaces, garage spaces		0, 1
Residential objects under construction		0, 3
Non-residential premises andother rooms		2
Property for any purpose	more than three hundred million rubles.	2
Objects that are not in the above categories		0, 5

Tax benefits are provided to many categories of citizens. The property of disabled people of the first and second groups, as well as disabled people from childhood, old-age pensioners are not subject to collection. The advantage in paying tax is provided in relation to one object of property of each type at the individual choice of a citizen. To receive the exemption, you will need to notify the tax office about the property in respect of which the fiscal benefit will be applied before November 1. If the owner does not send his application to the inspectorate, then the exemption will be provided by the real estate inspectorate with the largest amount of tax

Land tax

The land tax is established by the Tax Code, but is regulated by the local authorities of the subjects. Local legislatures should:

• determine the amount of tax rates within the framework dictated by the Tax Code of the Russian Federation and other regulations;
• regulate the order and time of payment;
• to allow or not to give benefits on payment;
• do not tax certain categories of citizens.

The land tax has long been calculated based on the book value of the property. Two years ago, in 2016, there were changes in the legislation. Today, the fee is charged based on the value of the cadastral registration,close to market. This led to an increase in the amount of fiscal tax by several times. All property owners felt the change. The fact is that the cadastral value is calculated by independent organizations involved in property valuation, which does not exclude the possibility of making an incorrect assessment based on unreliable, incorrect data on the value of land. Sometimes the cadastral value of an object even exceeds several times the real value of the object on the market. Information on the cadastral price is available on the Internet, on the Rosreestr website (a service with reference information on real estate objects).

Objects subject to land tax include land for agriculture, areas for tourism and recreation and industrial land:

• plots for agricultural work of organizations;
• plots owned by gardening and dacha non-profit partnerships and individual citizens bought for personal farming;
• objects that ensure the operation of industrial organizations, including sites for the construction of facilities necessary for the activities of enterprises;
• shares of the reserve fund of the forest and water zone, which are owned by institutions and citizens in particular;
• lands of tourism and recreation zones, if boarding houses, sanatoriums and recreation centers for citizens of the country are located on them.

Procedure for calculating and paying land tax:

• Calculation base - the cost of a plot of land according to cadastral registration on January 1 of the year for which the tax is calculatedcontribution.
• The procedure for calculating land tax implies that the tax period is equal to the calendar year.
• The tax code provides for two land tax rates: one and a half percent and three tenths of a percent.

Purpose of land	Tax rate
Land for agriculture. Plots intended for housing construction, horticulture and horticulture, animal husbandry, dacha and subsidiary farming. Lands restricted in circulation to ensure customs needs, security and defense of the country. Housing and infrastructure lands.	0, 3
Other land plots.	1, 5

Land tax, like any contribution, has its own preferential categories of payers. Benefits established by law apply to the following groups of citizens:

• disabled;
• participants of the Great Patriotic War;
• combatants;
• disabled people of the first and second groups;
• disabled in he alth since childhood;
• heroes of Russia and the Soviet Union;
• citizens who took part in nuclear weapons testing;
• liquidators of the consequences of an accident at a nuclear power plant;
• disabled due to a disease acquired after participation in space, nuclear tests.

The persons listed in the list above have the right to count on a decrease in the tax base by ten thousand rubles. In order to receive benefits, you must submit a list to the tax authoritiesrequested papers.

The list of organizations exempt from paying land tax by the federal authorities is specified in the Tax Code of the Russian Federation. The rest of the fees are calculated and distributed by the authorities of the subjects of the country.

Transport tax

The transport tax was introduced in the country more than fifteen years ago. It belongs to local contributions. At its core, the fee was introduced in order to compensate for the damage caused to the environment and roads by car owners. In addition to the transport tax, the function of compensation is performed by fuel excises, road fees and mandatory contributions for the negative impact (pollution by exhaust gases, waste) on nature, levied on owners of their own businesses.

Transport tax is paid by organizations that have registered vehicles at the place of registration of equipment (caterpillar or pneumatic vehicles, air and water transport).

Objects that are not taxed:

• boats equipped with a motor or oars, having a power of up to five horsepower;
• cars with a capacity of up to one hundred horsepower, or equipped specifically for the disabled of various groups;
• river vessels directly related to the fishing category;
• vessels carrying passengers owned by a businessman;
• agricultural transport;
• ships registered in the international registry.

The procedure for calculating transport tax for organizations:

• The tax base is the value of the movable asset.
• Tax declarations are submitted no later than the first business day of February of the year following the reporting period. If a subject of the Russian Federation has issued a decision on the payment of advance payments, then payments are paid in advance every quarter during the year. Calculations on them are not sent to the tax office. Advance amounts are taken into account when determining the amount of the total fiscal fee payable to the budget at the end of the calendar year.
• The tax rate in the regions may decrease or increase to the base tax rates. The rates established in the regions should not differ from the base rates by more than ten times.
• Legislators in the subjects of the country can give advantages in paying transport tax for enterprises. For example, for companies located in free economic zones, tax holidays are provided.

Transport tax for citizens

Vehicles subject to taxation:

• cars;
• motor vehicles (motorcycles);
• buses;
• mechanisms on caterpillar, pneumatic drive;
• helicopters and planes;
• water technology (motor ships, sailing ships);
• snowmobiles;
• motorized sleigh;
• powerboats, jet skis;
• non-self-propelled water and air vehicles.

Procedure for calculating transport tax for individuals:

• The tax base is the costtransport.
• The tax period is a year. Payment is made on the basis of a notification sent from the tax authorities with the amount of payment, terms and object. If a citizen has not received a tax payment notice for the past year, then he is obliged to independently inform the tax office about this no later than the last working day of the year following the year in respect of which the tax must be paid.
• The tax rate is prescribed in the law by the subject of the Russian Federation. When calculating it, the engine power and the category of the mobile vehicle are taken into account. The rate can change up or down, but not more than ten times.
• The subject of the Russian Federation independently draws up a list of citizens exempt from paying tax.

In most regions, the following categories of citizens are provided with a zero rate:

• disabled and WWII veterans;
• prisoners of fascist ghettos and camps;
• veterans of labor;
• heroes of the Russian Federation and the USSR and persons who were awarded Orders of Glory of any degree;
• veterans of military battles and invalids of wars;
• disabled persons belonging to the first and second groups;
• pensioners by age;
• persons exposed due to radiation;
• citizens who took part in radioactive tests of thermonuclear weapons of mass destruction;
• one of the parents of a disabled child;
• parents of large families.

NDFL

All individuals are required to pay taxes on their earned income. The obligation to calculate and pay thesetaxes are imposed on employers (legal entities, individual entrepreneurs, lawyers and representative offices of foreign companies in the country), who pay wages to citizens.

Procedure for calculating personal income tax:

• The tax base for calculating the tax on citizens' incomes subject to taxation is the labor income itself. To calculate the tax when applying different tax rates, the base is calculated for each type of income separately. The base for calculation of equity income is calculated separately from the tax base for all other income, to which thirteen percent applies.
• Tax agents withhold and transfer to the budget the accrued amount of tax directly from the income of citizens when they are actually paid. The tax must be transferred no later than the day after the day of payment of income (wages). The exception is vacation pay and sick leave payments, for which tax must be paid no later than the last day of the payment month.
• Citizens' income tax is calculated from income taxed at a rate of thirteen percent, on an accrual basis from the beginning of the calendar year, with a credit for the amount of tax paid for the previous months of the current year. At other rates, the calculation is carried out separately for each accrued amount of income.
• The tax base is reduced by the amount of tax deductions upon submission of supporting documents. They are standard, social (payment for treatment,education), property (acquisition of property, payment of interest on a mortgage loan), securities and individual investment accounts, professional (authors of works of art, and so on). Tax deductions apply exclusively to income taxed at a tax rate of thirteen percent, that is, they are provided only to individuals who are residents of the country.

Single tax

The Tax Code of the Russian Federation describes in detail the procedure for calculating and paying a single tax. The single tax is equal to the product of the share of the base for calculating the tax and its rate, is calculated and paid by the taxpayer at the end of the tax period to the budget.

The procedure for calculating a single tax on a simplified scheme replaces the payment of the following taxes for legal entities:

• for profit
• on property;
• value added.

If an entrepreneur (owner of a private business) pays a single tax under a special regime, then he is exempt from the following taxes:

• tax on income of employees of an individual entrepreneur;
• tax on property used for business activities;
• VAT.

Organizations pay on a general basis:

• insurance contributions to off-budget funds;
• Deductions to the FSS for insurance;
• transport tax;
• land tax;
• specific taxes and fees at statutory rates.

The procedure for calculating and paying a single fee:

• The procedure for calculating a single tax whenThe simplified tax system depends on the object of the tax regime established on a voluntary basis by the taxpayer: income minus expenses or income.
• If the subject of the Russian Federation has not issued laws that change the single payment rate, then with the object "income" the maximum value established by the code is six percent, and with the object "income minus expenses" - fifteen percent.
• At the end of the reporting period, an entrepreneur who is on the simplified tax system pays an advance on a single tax to the budget. The advance is calculated from the income received, calculated on an accrual basis from the beginning of the period to the end of the reporting year (first quarter, half year, three quarters). The advance is calculated on the basis of previously calculated tax payments. The paid contributions are counted when calculating the amounts of subsequent payments for the following periods and the amount of tax for the tax period.
• For certain businesses, the fiscal rate for the "income minus expenses" object can be reduced by up to five percent.

The procedure and terms for calculating taxes in Russia are not observed by individuals and legal entities quite often. This poses a threat to the existence of a stable fiscal system, which is the basis for the timely and complete replenishment of the country's budget. Currently, in the field of taxation, a negative stereotype of behavior is emerging in terms of the procedure for calculating tax amounts and their timely payment. Signs of destabilization of the tax system in the modern world are as follows:

• not enoughhigh tax culture of citizens in society (violation of deadlines or evasion of fees);
• distrust of both the population and business in the tax system, in the correctness of tax calculations;
• the desire of organizations to evade taxes;
• growth in the number of offenses and crimes in the financial sector (avoidance from income taxation);
• deterioration of indicators of numerous sociological studies.

It is necessary to form the tax discipline of the population in terms of the procedure for calculating and paying taxes.