Living in a society, a person cannot abstract from him, because it requires compliance with certain norms, delimits his rights and duties, which must be known and fulfilled, because ignorance does not exempt from responsibility. One of the main duties of any person is paying taxes. But what taxes does an individual pay?
Individual taxation
There are two questions that must be dealt with:
- What taxes should an individual pay? In this case, it should be clarified who is the representative of this population.
- How much do individuals pay taxes? It is also important to know so as not to fall under penalties.
An individual is a fairly broad concept that includes all subjects of civil law that may have different statuses. In other words, individuals are citizens, stateless persons, and foreigners.
But taxation has its own "pitfalls." For example, a person staying in the territory of another country not less than the number of calendar days specified by law, as a rule 183, pays tax on income received both in its territory and abroad. Otherwise, only income from sources within the borders of the state is taxed.
And now we come to the question: what taxes should be paid to an individual, when and in what amount?
Taxes levied on individuals
Approaching the question of what taxes an individual must pay, it is worth noting that these taxes are a whole list. A large part of this list is not necessarily for every individual. So what taxes are required to be paid by an individual, and which should be paid under certain conditions?
Personal income tax
The tax that is levied on all income over the course of a year. In addition, interest is also charged on profits made in kind. From any income, an individual is obliged to pay 13% of its amount.
Property tax
This type is mandatory for those individuals in whose possession is the property. The list of objects of taxation includes not only housing stock, but also any buildings, most of the types of vehicles.
The rates of this tax depend on the region where the property of the individual is located. But federal limit values carry the following information:
- the value of the property is more than 500,000 rubles - 0.3-2%;
- 300-500 000 rubles - 0.1-0.3%;
- less than 300,000 rubles - up to 0.1%.
In this type of taxation there are exceptions that belong to the category of full exemption from payment or are entitled to preferential terms.
The category of individuals who are fully exempt from property tax includes the following categories:
- Heroes of the USSR;
- Heroes of the Russian Federation;
- disabled children;
- disabled people of the first and second group;
- persons who have become victims of radiation accidents;
- persons, family members of the military who have lost the breadwinner.
The preferential category of individuals include:
- senior citizens (all categories);
- relatives of those killed in the execution of state and military personnel;
- artists who own the buildings in which the workshops are located.
This tax is paid once a year. This process is carried out in two stages, therefore, the amount of tax to be paid is divided into two absolutely equal parts, which must be paid to an individual before September 15 and November 15, respectively.
Land tax
This tax includes not only the owners of land, but also citizens who have it on the basis of permanent use, as well as inherited lifetime possession. The tax amount is calculated taking into account such criteria as:
- land area;
- tax rates approved in the code;
- type of intended use of the site.
The same citizens who belong to the categories indicated in the property tax are fully exempted from paying this type of tax.
The preferential categories of taxpayers include:
- WWII veterans;
- craftsmen engaged in crafts;
- people who received plots requiring preliminary restoration for selkhoznud - a benefit for the first 10 years;
- farmers whose farm is organized for the first time, a benefit for the first 5 years.
Land tax is paid exactly at the same time as property tax.
Excise taxes
This is an indirect tax that individuals pay to transport goods across the state border. The most frequently transported goods are: alcohol, alcohol-based medicines, tobacco products, cars and motorcycles.
The amount of this tax is calculated taking into account the cost of goods transported across the state border and the rate approved by the Tax Code of the Russian Federation.
Contributions for hunters and fishers
This tax is paid for the right to extract forest and marine inhabitants. In the case of animals, the cost of tax is for one shot individual. In the case of marine life, the price is fixed for one captured ton.
The exact terms and amounts of payment are indicated in the Tax Code of the Russian Federation.
Having examined the question of what taxes an individual pays, one can see that both direct and indirect payments are levied on him, the amount of which is not always fixed.
Non-payment of taxes by an individual
Tax avoidance is excluded, since in the case of a prolonged delay of the process, fines from the first day expired begin to accumulate. As a result, then you will have to pay a lot more than originally required. In case of delay in several debts, a fine may be issued, which again leads to additional waste. In addition, the tax service can bring the matter to trial by contacting the bailiff service, as a result - the existence of criminal liability.
This article presents a specific list that answers the question of what taxes an individual pays. Fulfilling their duties to the state, every self-respecting citizen will not hide from paying them. Moreover, this process has now been reduced to a simple action, which takes no more than 5 minutes of time, because now you can pay everything through state Internet portals, instead of defending huge queues.