Federal taxes include a tax on what? What taxes are federal: list, features and calculation

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

There are different taxes throughout the country. One of them is federal, which are considered socially significant. They are included in the three-tier system of the Russian Federation, which still has regional and local fees. To check for debt, there is an official website of the Tax Service. What taxes are federal?

Features of taxes and fees

There is a difference between taxes and fees. The former are paid for free of charge, and the latter for the provision of a service by the state. This is regulated by the Tax Code and the Constitution of the Russian Federation.

Each type of collection has a range of payers. These include legal entities, individuals, private entrepreneurs. The legislation describes which persons pay taxes.

If indirect taxes are paid to the country's budget, then the federal ones have slightly different functions. There are payments that for organizations are divided into main and indirect. The latter are not always paid by the organization. For example, the seller creates declarations and submits them to the governmentinstitution, but the VAT on the goods is paid by the buyer.

Types of taxes

Federal taxes and fees include:

• VAT;
• excises;
• income;
• single social;
• profit;
• for mining;
• gift;
• water;
• for the use of objects of the animal world;
• state duty.

Each type of payment is provided for a certain sector of life. It is the duty of citizens to pay the necessary taxes. Federal charges are paid throughout the country. For citizens, there are also benefits that are fixed in federal acts. The tax rate is set by the Federal Assembly, but for some fees it is determined by the government of the Russian Federation. Tax legislation is based on the financial policy of the country.

Added value

Federal taxes include value added tax. There are also many other payments. To understand this system, it is necessary to consider in detail the features of each. Popular fees include VAT. According to it, not the entire price of products is subject to taxation, but only a part.

VAT is paid by all enterprises, which is regulated by the state. Moreover, the rate for them is the same for everyone. This protects against distortion of the demand structure.

VAT features

Compared to other types, this tax has the following features:

• shown on company invoices separately from the cost of goods;
• Taxation is based on the compensation system;
• turnover does not take into account the amounts paid by the entrepreneur earlier;
• only that part of the tax is paid to the budget, which corresponds to the value added to the purchase price.

Tax deductions

When paying VAT, there is a right to reduce payments by the amount of established tax deductions. They are applied to those payments that were provided to the payer after the purchase of goods. Federal taxes include customs clearance tax.

Invoices are provided for payment, which are transferred by sellers when purchasing goods. Payments are mandatory for repayment, which is enshrined in law.

Excise tax

The following tax belongs to the federal - excise tax. Buyers pay for it with the purchase of any product or when ordering a service. It turns out that such fees exist in almost every industry.

Excisable is the goods, the production of which is monopolized by the state. This applies to tobacco products, alcohol, cars, gasoline, diesel fuel, and precious jewelry. The excise tax is included on transport and utilities. It is paid by entrepreneurs, carriers of goods through customs, companies.

State duty

Federal taxes include tax - state duty. Its payment is required in the event that an individual applies to the authorities to commit someactions of legal significance. Usually it concerns the issuance of documents, copies, duplicates. The state duty is paid:

• defendants in arbitration courts;
• when referring to authorized entities for legally significant actions.

Income tax

Federal taxes include income tax. This applies to the percentage that is deducted from the profit of the payer. Profit is considered to be the part of income, which includes the cost of purchasing resources.

This type of tax is considered direct. Its size is 20%. The tax return is used for the calculation. The tax period is 1 year. You can pay for it in advance payments.

Other taxes

Compulsory fees include a single social tax. These are payments deducted to the Pension Fund of the Russian Federation. Now there are also non-governmental organizations providing medical and social insurance. Such taxes include payments that the employer transfers for their employees.

There is a water tax. It is paid by individuals and organizations that carry out special water use, for which interest must be paid on the basis of legislation. This concerns the use of the water area for profit.

The mineral extraction tax is paid by those persons who use the bowels of the earth for profit. The objects include all fossils located in the country. The payer independently calculates the tax base, which is calculated from the cost of the goods.

Federal taxes of the Russian Federation include other fees. The whole system is organized competently, which is necessary for the effective attraction of resources to the budget. All rules for calculation, payment, terms are present in the legislation.

Each type of payment is calculated for a certain period, and there is no universal term. The tax service calculates the fee on its own, and it must be paid after receiving the notification. If you have paid more before, you will have to pay less next time. In case of delays, fines and pen alties appear.

You can pay taxes in any convenient way. Banks and financial institutions are now engaged in this work. It is also possible to pay via the Internet using electronic systems. There will never be any claims against a citizen who repaid payments in a timely manner.