The taxation of individuals is reduced to income taxes and property taxes. In the section of the tax code on the taxation of individuals, issues of tax reporting are considered.
Income tax
Every working citizen is obliged to pay the state a percentage of his salary. This is customary throughout the world. If we turn to the history and world practice of the application of income tax, its purpose has always been to ensure that the state treasury receives more contributions from materially wealthy citizens and less from the poor. In Russia, today, taxation of individuals is carried out in such a way that you cannot say that income tax has such a feature (13% of almost any income is the same for everyone). During the existence of the Soviet Union, despite the fact that everyone was considered equal and there were no rich people (that is, it was not officially recognized that there was such a layer of the population), a law was passed that exempted workers from such tax. Today we are back to where we left.
And there is nothing to be done, the state’s expenditures are so high (military, social payments, debts) that the adopted tax fees are not enough. Civilized, developed countries also resort to this measure. This is partly why they are considered as such.
Today, taxation of individuals in the Russian Federation is oriented more or less to the capabilities of citizens. Have a car - pay a transport tax; there is an apartment - property tax. You make good money - replenish the treasury. You earn badly - pay anyway.
The ratio of salary and tax today is set as a percentage. The higher the salary, the greater the amount of tax deductions from the salary for this type of tax (income). The law also provides for various options to reduce this amount. Among them are tax deductions (available to certain categories of citizens, single mothers, for example). Here, among the opportunities for tax reduction, there are also returns (if spent heavily on serious needs, for example, housing), costs associated with entrepreneurship. Entrepreneurship is now actively encouraged by the state, part of the spent will be returned, however, many documents will have to be collected.
The taxation of individuals is valid from the moment of adoption of the basic laws from which the modern tax system has developed. This happened throughout the 90s: from disparate laws, we gradually came to the tax code.
Under the tax code of the Russian Federation, almost all types of income (one-time and permanent) are taxed. But there are some types of income that constitute an exception to the rule — these are benefits, pensions, and compensations.
Taxation of property of individuals
If you have a vehicle registered (even a jet ski), you must pay the transport tax. The body that registered your transport will submit information to the tax office, and from there you will receive a receipt with the calculated tax amount.
Residential and non-residential buildings (except for garden plots) owned by you are also taxed. It is calculated in tax at the rates established by law and will come to you sooner or later in the form of a receipt for payment. Some categories of citizens were exempted from it (pensioners, families of dead military personnel, victims of radiation, people with disabilities, heroes of the USSR).
Tax reporting of individuals
With regard to the submission of documents to the tax authority, individuals in certain situations are obliged to notify the local tax office about the income received and pay the state tax on it. In what cases does this obligation fall on the shoulders of citizens, and in which there is no:
- upon receipt of income from the rental of property, upon receipt of income for the services rendered (provided that an appropriate contract has been concluded);
- tax is also paid on income from the sale of property;
- with any winnings;
- from gratuitous income (except gifts from family members);
- income from the delivery of scrap metal.
A document is submitted with information for the past year until April 30 in the form of a declaration.
State benefits and pensions are not taxed, as well as all types of compensation.
The taxation of individuals is designed to provide the state with the necessary capital. But you should not miss the opportunity to take advantage of tax deductions, tax refunds (articles in the tax code 214, 219-221).