In the Russian Federation established: federal, regional taxes and fees and local. Federal taxes and fees are established by the tax code of the Russian Federation, they are mandatory for payment throughout the Russian territory.
Regional taxes and fees are established by the tax code of the Russian Federation, as well as the legislation of specific constituent entities of the Russian Federation. They are enacted in accordance with the Tax Code of the Russian Federation under the legislation of the constituent entities of the Russian Federation and are obligatory for timely payment in the territories of specific constituent entities of the Russian Federation. The terms of payment, rate and reporting forms for regional taxes are defined in the laws of specific constituent entities of the Russian Federation. The role of regional taxes in the consolidated budgets of entities in the formation of total revenues is insignificant.
Thanks to tax revenues, the necessary financial base is formed for operations carried out in the economic sphere by the regional authorities. At the same time, the very structure, methods and volumes of tax collections allow the regional government to purposefully influence the proportions and rates of accumulation of productive and monetary capital.
Today, the role of regional taxes lies in the fact that they are one of the sources of regional budget formation. From the tax authorities and regional governments, much attention is paid to them. The peculiarity of regional taxes lies in the fact that the general principles of its calculation are established at the federal level, and the tax rates and the composition of tax benefits are determined by regional legislation.
Regional taxes: transport tax, corporate property tax, gambling tax. It is worth noting that since September 1, 2009, gambling establishments that do not have permission to conduct and organize gambling in a specific gambling zone have ceased to operate in the Russian Federation. The only exceptions are bookmakers and sweepstakes.
Transport tax. Taxpayers of such a tax are persons in whose name any means of transport recognized as an object of taxation is registered. For each object of taxation, the tax rate will be determined separately. The tax period is a calendar year.
Corporate property tax. Payers of this tax are foreign and Russian organizations, regardless of departmental subordination and form of ownership (with the exception of organizations that apply tax special regimes). Payers of this tax are organizations that have on their balance sheet fixed assets taxed by this tax.
Objects of taxation - movable and immovable property, recorded on the balance sheet as objects of fixed assets. As well as property that is owned by the authorities of state. authorities.
Foreign organizations are taxpayers of this tax when they carry out activities in the Russian Federation through constant representations and / or have real estate property in the Russian Federation. The tax base for this tax is the average annual value of the property of the organization, which is taxable. The tax period is one calendar year, while the reporting period is a quarter, 6 months, 9 months.
The tax policy has changed significantly, many regional taxes have been abolished, so their role in the region’s income structure is too insignificant to ensure the independent functioning of the constituent entities of the Russian Federation at their own expense.
Today, regional taxes are characterized by a number of problems in collection and administration, since the tax authorities form a database for calculating such taxes according to the information provided by various information resources, Rosnedvizhimost, Rosregistratsiya, traffic police.