An important place in the system of the state economic mechanism, which, in essence, determines the stability of the state system as a whole, is occupied by taxes to the federal budget. These include taxes and fees that are established exclusively by federal legislation, in this particular case, the Tax Code, and which are generally binding everywhere in the Russian Federation. Based on the form of the state-territorial structure, three levels of federal taxes are distinguished, which form the corresponding budget levels: federal, regional and local. federal taxes and fees may be established or canceled only by means of amendments, changes or additions made to the Tax Code or through the implementation of a special tax collection regime in the territory of a state or region. At the same time, such a status of these taxes does not mean at all that it will be fully credited to the federal budget, it is allowed to credit part of it in the budget of the regional and local levels. The following federal taxes are currently legally defined:
- value added - VAT, by its nature, acts as indirect, and consists in the withdrawal of part of VAT to the budget. The amount to be paid of this tax is calculated as the difference between the amount of tax that is exhibited to customers and the amount presented by suppliers.
- on personal income - personal income tax, this is a direct tax, which is calculated as a percentage of the total income of the payer. This tax is payable by the taxpayer himself, and in some cases by his employer.
- income tax, the federal budget classifies it into two groups: Russian enterprises and organizations and foreign ones that conduct business activities in the Russian Federation. Those organizations that act as participants in the preparations for the Olympic Games in Sochi are not considered payers of this tax. In addition, the following are exempted from the payment of the tax in question:
- enterprises operating on a simplified taxation model;
- business entities that pay UTII;
- Enterprises paying USHN;
- gambling establishments.
When paying this tax, the object is all the profit that the payer received for the reporting period. At the moment, the tax rate is 20%.
- Excise taxes are included in federal taxes and fees as an indirect tax, which is paid for the sale of mass demand products. The amount of this tax is usually included in the price of a product or service, and therefore the rates for each type of product are differentiated.
- state duty is a payment that is levied on individuals and legal entities for the issuance of some important documents or copies of them. As a rule, payment of state duties is made in advance.
- federal taxes and fees also include mineral extraction tax - a tax on the development of mineral resources. This tax is paid by enterprises that carry out this type of activity and conduct mining operations in accordance with the law. The rate is determined at the estimated cost.
- organizations and individuals that use water resources in accordance with the law : water abstractions, use the water bodies of water bodies for commercial purposes, and pay water tax.
- Federal taxes and fees for the use of biological objects are paid by persons engaged in licensed activities at the objects specified in the law. Payment of the fee is made within the validity period of the permit for this type of activity. The object of taxation here is also all the profit received by the taxpayer from this type of activity.