Everyone must pay different types of taxes. All of them are fixed in the Tax Code. In this case, it is taken into account that a certain fee is charged only if there is a corresponding taxable item. Anyone should understand what taxes are levied on individuals. If the requirements of tax legislation are violated, significant fines will be charged. If they are not repaid by a citizen, then the bailiffs will be charged with recovery on the basis of a court decision.
Charging Features
Individuals almost never engage in self-calculation of taxes, since this process is carried out by employees of the Federal Tax Service. Taxes in Russia are represented in a fairly large amount. If a person does not know exactly what fees should be transferred to them, this does not become a basis for refusing to hold him accountable.
Most fees are calculated by tax inspectors, after which they form ready-made receipts sent to the place of residence of the citizen acting as a taxpayer. A citizen should only pay such a receipt. Previously, you can independently calculate the tax to make sure that the calculations by the employees of the Federal Tax Service are correct.
If the receipt is not received at the set time, the taxpayer himself should ask why the document is missing. To do this, it is advisable to come to the department of the Federal Tax Service, show your passport and request a copy of the receipt. Individual tax rates are federal by default, but for most taxes municipal authorities can reduce this indicator.
Who pays taxes?
All citizens are subjects of civil law. If they possess objects of taxation, then they are required to pay fees based on their value or other parameters. Taxes from individuals are presented in many forms, so people need to understand how they are calculated, what rates are used, what date they must be paid, and what are the consequences of not having to pay.
Taxes paid:
- Russian citizens;
- foreigners earning income in Russia;
- people without citizenship.
Fees are paid only in the presence of appropriate objects of taxation, which may be represented by income, land, houses or vehicles.
Types of taxes
All people should have a good understanding of what fees they should transfer to the budget. Taxes in Russia that are levied on individuals are presented in several varieties:
- PIT, implying a levy on all incomes of citizens, although there are certain exceptions, since it is not necessary to pay tax on funds received by inheritance or as a gift in small quantities;
- the transport fee is paid by all car owners, but there are also exceptions, because truck owners weighing up to 12 tons do not pay this tax, and you do not have to charge a fee for cars for the disabled, whose capacity does not exceed 100 liters. from.;
- property tax calculated on the basis of existing property;
- land tax is determined if citizens have land plots belonging to them by right of ownership;
- water collection is charged only from users of the country's water resources;
- additionally there are fees from hunters and fishers;
- excise taxes paid by individuals who, during work or leisure, transport any goods across the border of the country.
Thus, there are indeed many types of fees that can be paid by citizens. But they are calculated and listed only if there are appropriate grounds. Taxes levied on individuals are usually calculated by employees of the Federal Tax Service, so citizens themselves may not have to worry about making payments and transferring funds, as well as preparing and submitting various declarations.
The nuances of the payment of personal income tax
This collection is considered the most significant and popular among Russian citizens. It is paid on all human income. In another way, it is called personal income tax. It is settled by a tax agent represented by the employer. In addition, other income may arise, so it is important to know exactly how this fee is charged from them:
- Salary. Salary taxes are paid by the company where the citizen works. This payment is the main source of income for most Russians. A tax is levied not only on salary, but also on various allowances and bonuses. For this, 13% of cash receipts are calculated. The employer is independently engaged in the calculation and transfer. He also compiles certificates in the form of 2-NDFL, sent to the Federal Tax Service. Therefore, citizens themselves should not pay taxes on salaries or account for the funds received. Additionally, funds are paid from the salary to the PF or FSS. If a person works in several companies, then in each of them employers are involved in settlements and transfers.
- Sale of property. If a citizen sells property that is in his property for less than three years (if it was received by inheritance or as a gift) or five years (bought at his own expense), then he needs to independently calculate and pay income tax on individuals. For the calculation, the value of the property is used, and tax deductions can also be used. A tax is levied on the difference between the purchase and sale value of the property. Under such conditions, the citizen himself must correctly calculate the fee, pay it and draw up a declaration, which is due until April 30 of next year. The tax itself is paid until July 15 of next year.
- Dividend tax on individuals. If a citizen invested his free funds in the opening or development of a company, on the basis of which he received shares, then he can count on the periodic receipt of dividends. They are also classified as income, therefore, they are charged with personal income tax in the general manner. The tax agent is the company that transfers the funds, so it is she who must deal with the calculation and payment of funds.
There are certain cash receipts from which taxes are not levied on individuals. These include:
- benefits from the state;
- Compensation for moral or physical harm and damage;
- material help;
- payment for vocational training or retraining of employees;
- gifts, if their value does not exceed 4 thousand rubles per year.
Until 2015, a special law on personal taxes No. 2003-1 was in force, but it was repealed, so now we should focus only on chapter 32 of the Tax Code.
Property tax
Paid by citizens who own any kind of real estate. If they live in municipal housing, then they pay only the rental fee specified in the social security agreement. The tax on individuals from real estate is not paid by all citizens, since some categories of citizens are classified as beneficiaries. These include:
- heroes of the Russian Federation or the USSR;
- disabled people of the first two groups;
- disabled since childhood;
- military personnel with experience of 20 years or more;
- family members of the military who have lost the breadwinner;
- victims of radiation.
Additionally, benefits are offered to pensioners, cultural workers or citizens who have different buildings, where all kinds of workshops or studios are located.
To calculate this tax, the cadastral value of real estate has been taken into account since 2015. The interest rate equal to 0.1% is standardly used for residential buildings, but it increases for owners of commercial buildings or other structures, so it can reach 2%.
Citizens use the tax rate, cadastral price and deduction to calculate the tax base when calculating. The deductions depend on the property available:
- 50 sq. m. for houses;
- 20 sq. m. for apartments;
- 10 sq. m. for rooms.
Therefore, the cadastral price must first be reduced by the amount of the deduction, after which the tax is calculated based on the rate.
Property taxes are paid from individuals annually until December 15 of the following year. Funds are collected from different types of property, which include:
- houses and apartments;
- separate rooms in dormitories or communal apartments;
- garages;
- places for cars, registered in the ownership of citizens;
- construction in progress, which relatively recently were not included in this list;
- different complexes, consisting of several buildings with any one purpose;
- other facilities.
Citizens receive ready-made receipts for payment of this fee from employees of the Federal Tax Service. If they refuse to voluntarily pay the funds, then taxes are collected from individuals. To do this, the tax service appeals to the court, after which, by court decision, it is the bailiffs who will use different methods to force the citizen to return the funds. Bank accounts may even be seized, after which the due amount, if any, is withdrawn from them.
Land collection
This tax must be paid by all citizens who own or use different plots of land. Therefore, land tax from individuals is charged under the conditions:
- a citizen is the direct owner of this object, therefore he has a certificate of ownership on the site;
- a person owns an object, since he received it from the state for permanent use;
- the plot was obtained on the basis of a lifetime inheritable possession.
Funds are transferred to the local budget. Land taxes levied on individuals are calculated by employees of the Federal Tax Service. For this, different site parameters are taken into account:
- the area of the land;
- its cadastral value;
- tax rate approved in the region;
- type of land that can be used for agriculture, individual housing construction or other needs.
Payments are required until December 15 of the following year. Different types of benefits are offered even for this collection, which citizens can take advantage of:
- WWII veterans;
- people specializing in handicrafts;
- when organizing their farm, farmers are exempted from having to pay this fee for the first five years;
- people who have received land, which should be brought back to normal by restoration and can be used in the future only for agricultural purposes, do not pay tax for 10 years.
The rate for this fee varies from 0.025% to 1.5%, and the exact size depends on the decision of the municipal authorities. You can find out the exact information directly on the local website of the Federal Tax Service. There is no need to file a collection declaration, and there is no need to do the calculations yourself.
Transport tax
Charged from all citizens who own their own car. It is paid exclusively by the owners. Individual transport tax is levied annually, and the FTS also deals with the calculation. Notifications are sent together with receipts that can be paid at a bank branch, using an ATM, online banking or post offices.
The tax size is influenced by many factors:
- region of residence of the owner of the vehicle, as each city has its own raising coefficients and rates;
- the amount of horsepower, since it is on this value that the rate is multiplied;
- the cost of the car, since if a car costs more than 3 million rubles, then the calculation uses increasing coefficients, due to which the size of the fee really increases significantly;
- type of vehicle, since truck owners are completely exempt from paying this fee.
When collecting transport tax from individuals, significant benefits are also provided. They can be used by pensioners or truck owners, the mass of which does not exceed 12 tons. The benefit is granted on an application basis, so citizens must first find out at the FTS department whether they can count on relief, after which they bring evidence of the right to the benefit. An application is prepared, which is then transferred to the employee of the institution. Only then will reduced tax receipts be sent.
Excise taxes
They are paid only by individuals who transport any goods across the country's border. But these products must be excisable. To them under Art. 179 Tax Code relates:
- alcohol and various types of alcoholic products;
- tobacco;
- cars or other types of vehicles;
- fuel, which can be represented by gasoline, diesel or even stove household material;
- motor oils.
All basic rules for collecting excise taxes are listed in Art. 181 Tax Code.
Water tax
This fee is paid if citizens take water from artesian wells. Before drilling a well, a license is required.
If water is drawn from less deep horizons, and at the same time water is used only for personal use, then no tax is levied.
Taxpayers themselves must calculate and list this fee. For this, a rate of 93 rubles is used. per 1000 m³, and if no meters are installed, an additional increase factor of 1.1 is applied.
The tax base is the amount of water pumped out of the well for a specific period of time. It is additionally required for this collection to submit declarations quarterly until April 20, June, October and January.
Hunter fees
This tax is federal. It is paid only by individuals with permission to hunt in several territories:
- publicly available;
- assigned to entrepreneurs or companies;
- represented by natural lands equipped with good protection.
To calculate the size of this fee, the number of animals killed is taken into account, therefore, the tax is expressed in kind. The rate is set separately for each animal, and all rates are listed in Art. 333 Tax Code. The fee is paid immediately upon authorization. It is not required to generate and submit reports, which greatly simplifies the hunting process.
Gathering for anglers
All rules for transferring this fee are also contained in Art. 333 Tax Code. It is only necessary to pay tax for certain types of biological marine species. Before the process, you need to get a fishing permit, and it is not always issued, since there are many restrictions.
To calculate the fee, the amount of catch and the rate set for a particular type of fish are taken into account. Payment of such tax is carried out in several stages. Initially, 10% of the total amount is paid, after which contributions are regularly paid during the year. At the third stage, the last lump-sum payment is transferred until the 20th day of the month, which follows the month when the validity of the issued permit expires. All these points are explained by the employees of the Federal Tax Service in the process of obtaining a fishing permit.
Finally
Thus, the types of taxes from individuals are numerous. They are calculated and paid only if there is an appropriate object of taxation represented by different types of real estate, vehicles, income or other values. In most cases, it is the employees of the Federal Tax Service that are involved in the calculation of taxes, and citizens receive ready-made declarations. For income taxes are paid by agents.
Each person should be well versed in how taxes are charged and when taxes are paid in order to prevent delays, as in this case he may be held administratively or criminally liable. The punishment will be applied even in a situation if a person is poorly versed in tax legislation. This is especially true for hunters or fishermen who are trying to prove that they simply did not know that they needed to pay a fee. They are attracted under the article for poaching, and are also forced to transfer significant amounts of money to the state.