For a long time, the government sought to impose taxes on the population of its state. The civilian population should at a certain time bring the fixed amount of money to the person whose responsibilities include such accounting.
Tax collections of funds from the population are carried out today. However, the procedure for paying these taxes has been greatly simplified (compared to the past). Now the employer is responsible for the timeliness of such deductions, since they are made automatically from the salaries of subordinates. The main tax levied on this category of citizens is personal income tax. The lifeline, albeit small, for taxpayers is tax deductions, for example, a tax deduction for children.
Such a deduction is made monthly (in the amount of 1400 rubles per child). However, such a deduction will only be carried out until the amount of monthly wages exceeds the level of 280 thousand rubles. It is worth noting that parents with many children are provided with a deduction for all children following the second in the amount of 3 thousand rubles.
The tax deduction for children is also valid for children with disabilities and is 3 thousand rubles, but this is only until the day until the child is 18 years old. But, if this child is a disabled person of group I or II and undergoes full-time education, then parents can receive a tax deduction for children in the amount of 3 thousand rubles up to 24 years.
Today, Russian citizens have the full legal right to receive tax deductions relating to four different categories. The standard ones, by the way, include the deduction for children, and include 2 more categories. These are, for example, persons who have received awards from the state; they can count on a deduction from the tax base of 500 rubles. The “lucky ones” include people who suffered as a result of disasters at the Mayak and Chernobyl nuclear power plants. And, of course, WWII invalids were not disregarded. They also rely 3 thousand rubles from personal income tax.
The second category of
deductions is social. Tax deductions of this type can be obtained as a result of the cost of full-time training or treatment, as well as due to the costs of non-state or voluntary insurance in various insurance organizations. It is worth noting that for the calculation of the tax deduction for training, the amount of expenses should not exceed 50 thousand rubles. Moreover, if both parents claim a deduction for a child, then the amount of 50 thousand rubles will be divided equally between them. If we consider the costs of treatment, then the upper limit is 120 thousand rubles.
In addition to social and standard, there are other types of tax deductions. One of them is property deduction.
Each taxpayer is given the right to reduce the costs of paying personal income tax on the sale of housing or any other property value that has been owned for no more than 3 years. The maximum amount by which the tax base can be reduced when
calculating the tax is 2 million rubles, but subject to special conditions.
The last category of tax deductions is professional. Among these lucky holders of the right to receive a deduction are entrepreneurs, as well as individuals who have received remuneration for achievements in the fields of industry, science, art and literature. To calculate professional tax deductions, you must document the right to receive them.