The procedure for calculating tax - features, requirements and comments

The Russian legislation uses the concepts of “tax calculation procedure” and “tax payment procedure”. The determination of the amount of tax payments for a particular type of taxation is a calculation, and the introduction or transfer of tax payments to the budget is recognized as payment. The procedure for calculating and paying taxes by a taxpayer is one of the main elements of taxation. It is required to establish a tax or fee. Responsibility for the procedure for calculating taxes and fees may be assigned to the tax office. Sometimes an individual or legal entity itself makes a contribution calculation.

The procedure for calculating taxes and fees is entrusted to the tax authority, then the inspection sends a notification indicating the amount, due date no later than thirty days before making payment to a citizen or company. Violation of the term for sending shall entail exemption from liability in case of delay in its payment. A citizen or enterprises must pay a fiscal fee within thirty days (months) from the date of delivery of the notice or receipt of a registered letter. The notice is given to the head of the organization or citizen. The delivery method can be personally in hand or by registered mail. The main thing is the fact of receiving a notification.

Tax calculation criteria

A tax is a contribution to the budget of a certain entity, to an off-budget fund, paid by payers without fail. The taxpayer must take into account the following elements of the procedure for calculating tax:

• Base for calculation.
• Period and procedure for calculating taxes.
• Tax exemptions.
• Tax rates used in the calculation and payment of tax.

The basis for calculating the fee is income, profit, cost of goods or services, activities, operations with securities, use of natural resources, property of individuals, transfer of property, value added of products established by acts. It proceeds from the composition of costs and benefits that determine income, and is a cost characteristic of a taxable property.

The period after which the tax base is calculated and then the tax amount required to be paid is called the tax. One or more reporting dates exists in the tax period.

The tax rate is a quantity that has a specific numerical value. The laws of the subjects approved regional and republican taxes. Regulatory acts of municipal authorities - local contributions and fees. All fiscal payments must be within the limits of the RF Tax Code.

Benefits are the benefits provided by the category of tax payers, putting them in a favorable financial position in comparison with other participants in the tax system of the country.

Taxes are federal, republican and local. The federal ones include, for example, VAT and income tax. For local taxes - land and transport tax.

Mandatory payments of legal entities

In the Russian Federation, legal entities, regardless of ownership, are taxpayers. They can be on the general system or a special tax regime.

DOS is a fiscal system in which all taxes specified in the Tax Code of the Russian Federation are paid if there is no exemption from their payment. All organizations that do not voluntarily choose a different tax system are on DOS. The procedure for calculating and paying taxes by organizations that are located on this system involves the payment of tax:

• VAT;
• at a profit;
• on property;
• to the ground;
• to transport;
• Personal income tax on employee income.

The procedure for calculating and paying income tax

The main source of replenishment of the country's treasury is income tax paid by organizations. All companies, Russian and foreign, operating in Russia and earning income in it that have not chosen a simplified tax system, must follow the procedure for calculating corporate income taxes.

Corporate income tax:

• The basis for the calculation is the profit in monetary terms subject to fiscal taxation.
• A calendar year is considered a tax period. The reporting dates are the first quarter, the first two and three quarters.
• The tax rate is twenty percent (two to the federal treasury, eighteen to the subject's budget). For certain types of profits and revenues, lower assessed contributions are legalized.
• Tax privileges are indicated in articles on income that are not taken into account when calculating the base and tax rates. The code of the fiscal system provides benefits in the form of a reduced rate.

There are types of companies that have a special profile of work and require reduced rates on income:

• Educational and medical facilities. Their income is not taxed (rate - zero percent).
• Enterprises of special economic zones included in the single register (Kaliningrad region, Republic of Crimea) and are residents. The rate of mandatory contribution from income is zero.
• Agricultural and fishery enterprises that need help in the form of lower rates.
• Participants in investment projects in the regions of the country.
• Enterprises related to organizations ahead of economic development.
• Social services necessary for the normal existence of the population.

The procedure for calculating corporate income tax is mandatory for all enterprises to comply with.

Property tax

A mandatory contribution to property is levied on all movable and immovable property of enterprises. To calculate the fiscal fee, the values ​​on the balance sheet are taken into account:

• owned by right of ownership;
• received in the possession of time or trust management;
• contributed to a joint interest in the enterprise.

Non-taxable objects:

• plots of land;
• nature conservation zones;
• property of defense enterprises;
• cultural heritage of the country;
• facilities associated with the nuclear industry;
• icebreakers;
• court;
• space industry facilities;
• transport on the balance sheet of enterprises from 2013 to the present;
• any property acquired for resale.

The procedure for calculating the payment of fiscal tax on property implies that both enterprises and citizens act as payers of tax. All owners of property taxed at a tax rate.

The procedure for calculating the tax on property of organizations:

• The basis for the calculation is the average annual value of assets. With respect to some property, tax is calculated on the basis of its value according to cadastral registration. Fiscal tax is imposed on all real estate objects, excluding land plots and other nature management objects. The tax on movable objects located at the enterprise as fixed assets is paid only by organizations on DOS.
• The tax period is the calendar year in all cases, regardless of the value and type of property. During this period, the legal entity must calculate and transfer property tax advances based on the results of the reporting periods (first quarter, six months, first three quarters). For these advances, the total amount of the fee is reduced. Regional authorities may not prescribe reporting periods in law. Legal entities whose property is located in entities where they refused to introduce such periods are not paid advance payments, but only calculate and pay tax at the end of the calendar year.
• The authorities of the constituent entities of the country have the right to single-handedly determine the property tax rate. The size of the fiscal fee may not exceed the rate established by the Tax Code of the Russian Federation (maximum rate - two percent).
• Profit tax incentives are established for companies engaged in special activities.

Categories of legal entities enjoying property tax benefits:

• enterprises of the criminal procedure system;
• religious enterprises;
• organizations providing work for people with disabilities (at least eighty percent must include people with disabilities);
• pharmaceutical organizations engaged in the production of products aimed at combating epidemics and epizootics;
• organizations with the status of participants in the Skolkovo investment project;
• companies using inventory for ship repair and construction;
• organizations located in special economic zones (Republic of Crimea, the city of Sevastopol, Kaliningrad region).

Property Tax

Three years ago, the Tax Code of the Russian Federation was replenished with a chapter on the property tax of citizens of the country. The changes affected any owner-citizen who has a room, apartment, country house, cottage or major garage.

Property tax - local contribution to the budget. It is regulated by both the Code and the legislative acts of local authorities. On-site inspectors calculate the amount of tax and send annual payment notifications to property owners with the specified tax rate.

The procedure for calculating and paying tax on property of citizens:

• The basis of calculation is the value of the property in possession.
• In 2018, the deadline for fiscal collection is set to December 1, 2018.
• Rates on fees are set for the subjects of the Russian Federation separately. The only condition in the law is that they do not exceed certain limits.

• Tax incentives are granted to many categories of citizens. The property of persons with disabilities of the first and second groups, as well as people with disabilities from childhood, senior citizens, is not subject to collection. The advantage of paying tax is presented in respect of one property of each type of individual choice of a citizen. To receive the benefit, it will be necessary to notify the tax inspectorate of the property by November 1, for which the fiscal benefit will be applied. If the owner does not send his application to the inspection, then the exemption will be provided by the inspection in respect of real estate with the largest tax amount.

Land tax

The land tax is established by the Tax Code, but is regulated by the local authorities of the entities. Local legislatures should:

• determine the size of tax rates within the framework dictated by the Tax Code of the Russian Federation and other regulatory acts;
• regulate the procedure and time of payment;
• allow or not give benefits in payment;
• Do not tax certain categories of citizens.

The amount of land tax for a long time was calculated based on the book value of the property. Two years ago, in 2016, changes in legislation took place. Today, the fee is charged based on the cost of cadastral registration, close to market. This led to an increase in the amount of fiscal tax by several times. Changes were felt by all property owners. The fact is that the cadastral value is calculated by independent organizations involved in the valuation of property, which does not exclude the possibility of making an incorrect assessment based on inaccurate, incorrect data on the value of land. Sometimes the cadastral value of an object even exceeds several times the real value of the object in the market. Information on the cadastral price is available on the Internet, on the website of Rosreestr (a service with reference information on real estate).

Land taxable properties include land for agriculture, areas for tourism and recreation, and industrial land:

• plots for agricultural work organizations;
• plots owned by gardening and summer non-profit partnerships and individual citizens purchased for personal farming;
• facilities providing the work of industrial organizations, including land for the construction of structures necessary for the activities of enterprises;
• shares of the reserve fund of forest and water zones owned by institutions and citizens in particular;
• the land of tourism and recreation areas, if there are boarding houses, motels and recreation centers for citizens of the country.

The procedure for calculating and paying land tax:

• Calculation base - the value of the land according to the cadastral registration as of January 1 of the year for which the tax contribution is calculated.
• The procedure for calculating land tax implies that the tax period is equal to the calendar year.
• The tax code provides for two sizes of land tax rates: one and a half percent and three tenths of a percent.

Land tax, like any installment, has its own preferential category of payers. The privileges established by law apply to the following groups of citizens:

• disabled people;
• participants of the Great Patriotic War;
• combatants;
• disabled people of the first and second group;
• health disabled since childhood;
• Heroes of Russia and the Soviet Union;
• citizens participating in nuclear weapons tests;
• liquidators of the consequences of an accident at a nuclear power plant;
• disabled people due to illness acquired after participating in space, nuclear tests.

Persons listed in the list above have the right to count on lowering their tax base by ten thousand rubles. To obtain benefits, you must present to the tax authorities a list of requested securities.

The list of organizations exempted from paying land tax by the federal authorities is indicated in the Tax Code of the Russian Federation. The remaining fees are calculated and distributed by the authorities of the country's constituent entities.

Transport tax

A transport tax was introduced in the country more than fifteen years ago. It belongs to local contributions. At its core, the collection was introduced in order to compensate for the harm caused to the natural environment and roads by car owners. The compensation function is performed in addition to the tax on vehicles, fuel excise taxes, tolls and mandatory contributions for the negative impact (pollution by exhaust gases, waste) on nature, levied on the owners of their own business.

The transport tax is paid by the organizations that registered the vehicles at the place of registration of the vehicle (tracked or pneumatic vehicles, air and water vehicles).

Objects that are not subject to collection:

• boats equipped with a motor or oars, having a capacity of up to five horsepower;
• cars with a power of up to one hundred horsepower, or specially equipped for the disabled of various groups;
• river vessels directly related to the fishing category;
• ships carrying passengers owned by the businessman;
• agricultural transport;
• watercraft registered in the international registry.

The procedure for calculating transport tax for organizations:

• The tax base is the value of the movable asset.
• Tax returns are submitted no later than the first business day of February of the year following the reporting period. If the subject of the Russian Federation issued a decision on the payment of advance payments, then during the year, payments are made in advance each quarter. Settlements on them are not sent to the tax office. Advance amounts are taken into account when determining the amount of the aggregate fiscal fee payable to the budget at the end of the calendar year.
• The tax rate in the regions may decrease or increase to the base tax values. The rates established in the regions should not differ from the base rates by more than ten times.
• Legislators in the constituent entities of the country can give advantages in paying transport tax for enterprises. For example, for companies located in free economic zones, tax holidays are provided.

Transport tax for citizens

Transport subject to taxation:

• cars;
• machinery with a motor engine (motorcycles);
• Buses
• mechanisms on caterpillar, pneumatic travel;
• helicopters and airplanes;
• water equipment (motor ships, sailing vessels);
• snowmobiles;
• sleigh with a motor engine;
• boats with a motor engine, jet skis;
• non-propelled water and air means.

The procedure for calculating the transport tax for individuals:

• The tax base is the cost of transport.
• The tax period is one year.Payment is made on the basis of a notification sent from the tax authorities with the amount of payment, timing and object. If a citizen has not received tax notice over the past year, then he is obliged to inform the tax inspectorate on his own no later than the last business day of the year that began the year in respect of which tax should be paid.
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Personal income tax

All individuals are required to pay taxes on their labor income. The responsibility for the calculation and payment of these taxes lies with employers (legal entities, individual entrepreneurs, lawyers and representative offices of foreign companies in the country), which pay the salaries of citizens.

The procedure for calculating personal income tax:

• The tax base for calculating tax on income subject to taxation is recognized as labor income itself. To calculate the tax when applying different tax rates, the calculation of the base is carried out for each type of income separately. The base for calculation of income from equity participation is calculated separately from the tax base for all other income, to which thirteen percent is applied.
• Tax agents withhold and transfer to the budget the accrued tax amount directly from the income of citizens upon their actual payment. The tax must be paid no later than day after day of payment of income (wages). The exception is vacation pay and calculations on disability sheets; tax on them should be paid no later than the last day of the month of payment.
• Calculation of tax on income of citizens is made from income taxed at a rate of thirteen percent, cumulatively from the beginning of the calendar year, is deducted with the offset of the tax amount paid for the previous months of the current year. At different rates, the calculation is carried out separately for each accrued income.
• The tax base is reduced by the amount of tax deductions when providing supporting documents. They are standard, social (payment for treatment, training), property (acquisition of property, payment of interest on a mortgage loan), on securities and individual investment accounts, professional (authors of works of art, and so on). Tax deductions apply exclusively to income taxed at a tax rate of thirteen percent, that is, they are provided only to individuals resident in the country.

Single tax

The Tax Code of the Russian Federation describes in detail the procedure for calculating and paying the single tax. A single tax is equal to the product of the share of the base for calculating the tax and its rate, calculated and paid by the taxpayer at the end of the tax period to the budget.

The procedure for calculating a single tax on a simplified scheme replaces the payment of the following taxes to legal entities:

• at a profit
• on property;
• value added.

If a single tax in a special regime is paid by an entrepreneur (owner of a private business), then he is exempt from the following taxes:

• tax on income of employees of an individual entrepreneur;
• tax on property used for business;
• VAT.

Organizations pay on a common basis:

• insurance contributions to extrabudgetary funds;
• deductions to the Social Insurance Fund for insurance;
• transport tax;
• land tax;
• specific taxes and fees at fixed rates in the laws.

The procedure for calculating and paying a single contribution:

• The procedure for calculating the single tax under the simplified tax system depends on the object of the tax regime established on a voluntary basis by the taxpayer: income minus expenses or income.

• If the subject of the Russian Federation has not passed laws that change the rate of a single payment, then with the object “income” the maximum value set by the code is six percent, and with the object “income minus expenses” - fifteen percent.

• At the end of the reporting period, an entrepreneur located on the simplified tax system pays a single tax advance payment to the budget. An advance is considered from the income received, calculated on an accrual basis from the beginning of the period until the end of the reporting year (first quarter, six months, three quarters). An advance is calculated based on previously calculated tax payments. The contributions paid are counted in calculating the amounts of subsequent payments for the following periods and the amount of tax for the tax period.

• For certain enterprises, the fiscal rate for the object “income minus expenses” can be reduced up to five percent.

The procedure and deadlines for calculating taxes in Russia are not respected by individuals and legal entities quite often. This poses a threat to the existence of a stable fiscal system, which is the basis for timely and complete replenishment of the country's budget. Currently, in the field of taxation, a negative stereotype of behavior is emerging regarding the procedure for calculating tax amounts and their timely payment. Signs of destabilization of the tax system in the modern world are as follows:

• insufficiently high tax culture of citizens in society (violation of deadlines or avoiding payment of fees);
• distrust of both the population and business in the tax system, in the correctness of tax calculations;
• the desire of organizations to evade taxes;
• increase in the number of offenses and crimes in the financial sector (avoiding income taxation);
• deterioration in the performance of numerous sociological studies.

It is necessary to form the tax discipline of the population in terms of the procedure for calculating and timing of payment of taxes.