There are different taxes throughout the country. One of them includes federal, which are considered socially significant. They are part of the three-level system of the Russian Federation, which still has regional and local fees. To check for debt there is an official site of the Tax Service. What taxes are federal?
Features of taxes and fees
There is a difference between taxes and fees. The former are paid free of charge, and the latter for the provision of any service by the state. This is regulated by the Tax Code and the Constitution of the Russian Federation.
Each type of collection has a circle of payers. These include legal entities, individuals, and private entrepreneurs. The legislation describes which persons pay taxes.
If indirect taxes are paid to the budget of the country, then federal ones have slightly different functions. There are payments that are divided into primary and indirect for organizations. The latter are not always paid by the organization. For example, the seller creates declarations and submits them to a government agency, but the buyer pays VAT on the goods.
Types of taxes
Federal taxes and fees include:
- VAT;
- excise taxes;
- income;
- single social;
- at a profit;
- for the extraction of minerals;
- giving;
- water;
- for the use of objects of the animal world;
- state duty.
Each type of payment is provided for a specific industry. It is the responsibility of citizens to pay the necessary taxes. Federal charges are paid throughout the country. For citizens, benefits are also provided, which are fixed in federal acts. The tax rate is set by the Federal Assembly, but for some fees this is determined by the government of the Russian Federation. Tax legislation is based on the financial policy of the country.
Value added
Federal taxes include value added tax. There are also many other payments. To understand this system, you need to consider in detail the features of each. Popular taxes include VAT. According to it, not the entire price of a product is subject to taxation, but only a part.
VAT is paid by all enterprises, which is regulated by the state. Moreover, the rate on them is the same for everyone. This protects against distortion of the demand structure.
Features of VAT
Compared to other types, this tax has the following features:
- It is indicated in the accounts of companies separately from the value of the goods;
- the basis of taxation is the compensation system;
- the turnover does not include the amounts that the entrepreneur paid earlier;
- only that part of the tax is paid to the budget, which corresponds to the value added to the purchase price.
Tax deductions
When paying VAT, there is the right to reduce payments by the amount of established tax deductions. They are applied to those payments that were made to the payer after the purchase of goods. Federal taxes include tax on the transport of products through customs.
For payment, invoices are provided that sellers give when they buy goods. Payments are mandatory for repayment, which is enshrined in law.
Excise
The following tax applies to federal taxes - excise tax. Buyers pay for it with the purchase of a product or when ordering a service. It turns out that such fees exist in almost every industry.
The goods whose manufacture is monopolized by the state shall be considered excisable. This applies to tobacco products, alcohol, cars, gasoline, diesel fuel, precious jewelry. Excise tax is included on transport and utilities. It is paid by entrepreneurs, carriers of goods through customs, companies.
State duty
Federal taxes include tax - state duty. Its payment is required if a private person appeals to the authorities to carry out any actions that have legal significance. Usually this applies to the issuance of documents, copies, duplicates. State duty paid:
- defendants in arbitration courts;
- when contacting authorized facilities for legally relevant actions.
Income tax
Federal taxes include income tax. This applies to the percentage that is deducted from the profit of the payer. Profit is the part of the income, which includes the cost of purchasing resources.
This type of tax is considered direct. Its size is 20%. A tax return is used for the calculation. The tax period is 1 year. You can pay it in advance.
Other taxes
Mandatory fees include a single social tax. These are payments deducted to the Pension Fund of the Russian Federation. Now there are non-governmental organizations that provide medical and social insurance. These taxes include payments that the employer transfers for his employees.
There is a water tax. It is paid by individuals and organizations engaged in special water use, for which interest must be paid on the basis of legislation. This applies to the use of water for profit.
The tax on mining is paid by those who use the bowels of the earth to make a profit. The objects include all minerals located in the country. The payer independently calculates the tax base, which is calculated from the value of the goods.
Other taxes apply to federal taxes of the Russian Federation. The whole system is organized competently, which is necessary to effectively attract resources to the budget. All rules for calculation, payment, deadlines are present in the legislation.
Each type of payment is calculated for a certain period, but there is no universal term. The tax service calculates the fee yourself, and you need to pay it after receiving the notice. If before that the amount was paid more, then the next time you will have to pay less. In case of delays, fines and penalties appear.
You can pay taxes by any convenient means. Now banks, financial organizations are engaged in this work. It is also possible to pay via the Internet using electronic systems. There will never be a claim to a citizen who timely repays payments.