It so happened that the normal functioning of the state and its institutions is impossible without deductions from business entities and private individuals. Such an economic policy provides relative stability, which is important for the financial and budgetary sphere, and therefore you should know what types of taxes exist in the Russian Federation and how exactly they must be paid.
About taxes in general
Taxation from the population is a practice inherent in the state from the moment of its formation. Mandatory payments, characterized by unconditional gratuitousness, help to effectively carry out operational management of the country.
In this regard, the tax legislation of the Russian Federation regulates, structures these payments in detail, and indicates in favor of which particular bodies should be accrued.
Needless to say, taxes are not always indicated in articles by this definition, and therefore you should pay attention to the main characteristics of this phenomenon:
- Strict regulation means that the mandatory fee is specified in tax legislation, and its rate is determined.
- Frequency - all types of taxes in the Russian Federation are not one-time, but regularly paid in favor of a specific authority.
- Purpose - all mandatory fees are aimed at budgeting, while legislation regulates in detail which one.
These signs give an idea of what can be understood as a tax, and how legal are the payments required by officials, levied under their guise.
Phenomenon structure
It is not possible to establish the exact amount of taxes in the Russian Federation. This provision cannot be called illegitimate due to the fact that there is a special system of financial and budget planning due to the special structure of the state.
So, the types of taxes in the Russian Federation are divided in their structure into three main categories: federal, local and regional.
Federal are characterized by a single action and rate throughout the country. Which taxes can be attributed to those? For example, for profit with a rate of 24%, or VAT, the rate of which, depending on the type of activity, may be 0%, 10% or 18%. These include excise taxes, income tax on individuals or persons assigned to them, a single social tax, mineral extraction tax, water tax, state duty, environmental resource tax. Accordingly, only these 9 species are credited to the federal budget.
Regional taxes are represented by three main types:
- transport;
- gambling business;
- on property of enterprises.
These may include forest tax and water use fees. The list varies depending on the types permitted by federal law. They are credited in favor of the budget of the Federation.
Local are represented, as a rule, by advertising tax, toll, maintenance of housing stock. Their complete list varies depending on the needs of the administration, but is approved at the federal and regional levels.
The types of taxes in the Russian Federation are diverse, and entrepreneurs in carrying out a certain type of activity should study all three levels, determining which fees relate specifically to his enterprise and its activities.