The legislation of the Russian Federation provides for a large number of taxes and their corresponding rates. A competent state policy in the aspect of their approval determines the effectiveness of fiscal policy and the development of the national economic system as a whole. What is the specificity of determining their magnitude? What could be the basis for classifying tax rates?
What is the tax rate?
We study the features of such a phenomenon as the tax rate. This term most often refers to accruals per unit of measure of the appropriate base for a particular type of collection to the budget. The designation of tax rates is most often carried out using interest. For example, the personal income tax rate in Russia is 13%, VAT is 18%.
In some cases, the corresponding indicator is defined as decimal numbers. For personal income tax and VAT it will be 0.13 and 0.18, respectively. The laws may also provide for a 0 tax rate (zero) for Russian taxpayers. This can be seen in the example of a zero value of VAT for enterprises operating in the simplified tax system. Further we will consider this feature in more detail.
Bid Types
Consider what are the main types of tax rates. In world economic science there are a large number of approaches to the determination of relevant indicators.
Among the most common reasons for classifying tax rates is the degree of burden for the payer. Within this criterion, indicators can be:
- basic (these are the rates that do not imply 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 the preferential or giving the right to preference taxpayer status, up to the zero tax rate);
- increased (this type of rate suggests that the activities of the payer are characterized by signs that give the state the right to levy more taxes on it).
Another basis for the classification of the considered indicators is the method of their establishment. So, tax rates can be:
- absolute (suggest 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 tax unit).
If we talk about the tax system of the Russian Federation, we can distinguish such a basis for the classification of rates as classifying the tax as federal, regional or local. Thus, the jurisdiction of the approval of the relevant indicators will vary. For federal taxes, rates are determined by the highest bodies of state power, for regional taxes , by the appropriate structures at the level of the subject of the Russian Federation, and for local taxes , by municipal institutions.
The main tax rates in the Russian Federation
We study the basic tax rates established by the Tax Code of the Russian Federation. Among the most common types of fees to the Russian budget:
- Personal income tax;
- on the profit of organizations;
- VAT;
- to revenue (profit) according to the simplified tax system;
- UTII;
- transport tax;
- property tax for organizations;
- property tax for citizens;
- land tax.
We study their specifics in more detail.
Personal income tax
Tax rates on taxes on personal income, or personal income tax, in Russia - 13% for residents of the Russian Federation, 30% - for citizens who do not have such a status. The criterion by which payers belong to the first category is the fact that most of the days of the year are in Russia. It doesn’t matter if the person is a citizen of the Russian Federation, or if he is a foreigner.
Personal income tax in Russia is paid from a wide variety of incomes that a person receives: from salaries, contracting work and services, selling property, etc. The peculiarity of this fee is that various deductions are 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 by law.
The personal income tax rate, based on the reasons for the classification defined by us above, can be classified 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 is more than doubled.
Corporate income tax
This tax is paid mainly by large businesses with high turnover. Small and medium enterprises are trying to work in the simplified tax system. For this collection, 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 when paying personal income tax for certain categories of payers.
For the reasons for the classification of rates that we have determined above, that which is established for income tax can be classified as basic and relative.
VAT
The rate of value added tax, VAT, in Russia - 18%. However, not everyone pays it. For firms operating under the simplified tax system, a tax rate of 0 has been set. Some analogy can be drawn between this tax and personal income tax - the law provides for various grounds for deductions in calculating and paying VAT by organizations.
VAT rates can be classified as relative and base.
Taxes under the simplified tax system
The simplified tax system, or the simplified tax system, is an interesting phenomenon. This type of fees is designed to significantly reduce the tax burden for enterprises, this is especially important for start-up businesses. Actually, it can only be used by those organizations whose turnover is relatively small - within 60 million rubles. 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, it is 6%, and for levies on 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 tax rate of 0 for VAT is established. However, the company can independently generate documents, by virtue of which it may have an obligation to pay the corresponding fee. Value added tax can be attributed to the base and relative.
The rates established for the simplified tax system can be attributed to lower rates (they are set as an alternative to those that are defined for income tax) and relative. But some lawyers are still inclined to classify them as basic, since the corresponding fee belongs to a separate category.
STS and fees to state funds for individual entrepreneurs
It will be useful to study the correlation between the STS and fees to state funds - PFR and FFOMS, which are paid 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 categorized 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 to state funds is that these payments can be fully offset against the payment of IP taxes on the simplified tax system. In fact, 0 tax rate for the simplified tax system is formed. This useful feature finds a very positive assessment among Russian businessmen.
UTII
Some companies operating in the Russian Federation prefer to conduct activities under the UTII regime (single imputed income tax). The rate for this type of fees is set by federal law, now it is 15%. But besides it, the basic profitability, physical indicators, as well as the coefficients K1 and K2 are used in the formula for calculating this tax. What are 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 work of the enterprise in the UTII mode assumes that it pays a fixed fee to the budget without regard to income. The rate on this tax is therefore absolute and basic.
Transport tax
An interesting transport tax that belongs to the category of regional. The rate on it can be determined on the basis of a variety of criteria: year of manufacture of a car or other vehicle, engine power, capacity, classification in one category or another. 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 with a power of up to 100 horsepower, the tax rate of the transport fee can be from 1 to 25 rubles. for one liter from. However, the indicators in question can be reduced or increased by the authorities of the constituent entities of the Russian Federation no more than 10 times relative to the figures recorded in the Tax Code.
The transport tax rate can be classified as relative and basic. But the law provides grounds for classifying in some cases some varieties of relevant indicators for a given collection as increasing or decreasing.
Property tax for organizations
Corporate property tax is classified as regional. What does it mean? First of all, the fact that 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 marginal rate - 2.2%. Property tax is paid: Russian organizations (if they own movable and immovable property, recorded on the balance sheet), foreign companies (when owning real estate).
If we correlate the fee under consideration and the types of tax rates that we determined 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 the municipal authorities - in the range of 0.1-0.3% of the cadastral value of housing.
In this case, until 2019, in the formula for calculating the corresponding payments, reducing coefficients are applied, which facilitate the adaptation of citizens to this tax burden. Also, when determining the value 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 noted by us, property tax rates for citizens can be classified as relative and base. The fee in question is classified as local. The land tax also belongs to this category. We study its specifics.
Land tax
As in the case of property tax for citizens, the rates in relation to the fee in question are fixed in municipal legal acts. Their value cannot exceed 1.5%, when it comes to lands: used in agriculture, in housing construction, as well as in summer cottages and horticultural plots. For other land categories, the marginal value of the indicator is 0.3%.
The rates for the collection in question can be attributed to the relative and base. The indicator of 0.3%, some lawyers attribute to lowering.
Changes in tax legislation in 2015
So, in Russia approved the most diverse types of fees and their corresponding tax rates. The year 2015 is characterized by noticeable activities of the legislator in the aspect of adjusting these indicators - at one or another level of regulation of taxpayer obligations to the state.
Perhaps the most notable adjustments in tax law have affected property fees, which citizens should transfer to the state. We noted above that this type of tax is calculated based on the cadastral value of housing. But until 2015, the value of the collection was determined by the inventory value, which in the general case is significantly lower.
Noticeable changes also characterize the transport tax. The fact is that since 2015, the corresponding fee for expensive cars (from 3 million rubles and above) is calculated using increasing factors. Thus, the year in which the corresponding tax rate was significantly reformed is 2015. Owners of expensive cars will pay transport tax under more stringent criteria.