Classification of tax rates. Types of tax rates

The legislation of the Russian Federation provides for a large number of taxes and corresponding rates. A competent policy of the state in the aspect of their approval predetermines the effectiveness of budgetary policy and the development of the national economic system as a whole. What is the specificity of determining their value? What are the grounds for classifying tax rates?

What is the tax rate?

We will study the features of such a phenomenon as the tax rate. Under this term is most often meant accruals per unit of measurement of the corresponding base for a particular type of collection to the budget. The designation of tax rates is most often carried out with the help of interest. For example, the personal income tax rate in Russia is 13%, VAT 18%.

In some cases, the corresponding figure is determined in the form of decimal numbers. For personal income tax and VAT, this will be 0.13 and 0.18, respectively. Laws can also provide for 0 tax rate (zero) for Russian taxpayers. This can be observed by the example of zero VAT for enterprises operating under the simplified tax system. Next we will consider this feature in more detail.

Types of bets

Consider what are the main types of tax rates. In the world economic science there is a large number of approaches to determining the relevant indicators.

Among the most common grounds for classifying tax rates is the degree of encumbrance for the payer. Within this criterion, indicators can be:

• Basic (these are rates that do not imply the transfer of the payer to any particular category for the purpose of applying benefits and other preferences);
• Lowered (these are indicators that are determined, in turn, taking into account preferential or preference-giving status of the taxpayer, up to zero tax rate);
• Increased (this type of rate suggests that the activity of the payer is characterized by signs that give the state the right to charge more taxes from it).

Another basis for classifying the indicators under consideration is the method for establishing them. So, tax rates can be:

• Absolute (it is assumed that the amount collected is determined for each of the units of taxation in fixed values);
• Relative (their value is directly proportional to the value of the unit of taxation).

If we talk about the Russian tax system , we can single out such a basis for classifying rates as classifying taxes as federal, regional or local. Thus, the jurisdiction for approving the relevant indicators will vary. For federal taxes, rates are determined by the highest state authorities, for regional ones - by the relevant structures at the level of the subject of the Russian Federation, for local ones - by municipal institutions.

The basic tax rates in the Russian Federation

We will study the basic tax rates established by the Tax Code of the Russian Federation. Among the most common types of fees in the Russian budget:

• NDFL;
• Profit organizations;
• VAT;
• To the revenue (profit) for the USN;
• UTII;
• transport tax;
• Property fee for organizations;
• Real estate tax for citizens;
• land tax.

Let's study their specifics in more detail.

Personal Income Tax

Tax rates for personal income taxes, or personal income tax, in Russia - 13% for residents of the Russian Federation, 30% - for citizens who do not have this status. The criterion by which the payers belong to the first category is that the main part of the year is in Russia. It does not matter whether a person is a citizen of the Russian Federation, or he is a foreigner.

In Russia, personal income tax is paid from a wide variety of incomes that a person receives: from wages, performance of contract work and services, sale of property, etc. The peculiarity of this fee is that various deductions have been established for him - social, property, standard. That is, a citizen who pays personal income tax can reduce the fee in accordance with the grounds provided for by law.

The rate of personal income tax, based on the grounds for classification as defined above, can be classified as basic and relative. However, in the event that the payer does not have the status of a resident of the Russian Federation, it may well be classified as increased, as its size increases more than 2-fold.

Corporate income tax

This tax is paid, in large part, by large businesses with large turnover. Small and medium-sized enterprises try to work in the USN mode. For this collection, tax rates in 2015 are 20% for all types of business income. Legislation does not define any benefits for organizations that are required to make appropriate transfers to the budget, as when paying personal income tax for certain categories of payers.

On the grounds for classifying the rates that we determined above, the one that is set for the profit tax can be classified as the basic and relative.

VAT

The rate of value added tax, VAT, in Russia - 18%. At the same time, not everyone pays it. For firms working on the USN, 0 tax rate is established for VAT. Between this collection and personal income tax it is possible to draw some analogy - the law provides for various reasons for deductions in the calculation and payment of VAT by organizations.

VAT rates can be classified as relative and basic.

Taxes with USN

A simplified system of taxation, or USN, is an interesting phenomenon. This type of fees are designed to significantly reduce the tax burden for businesses, especially important for start-up businesses. Actually, it can only be used by organizations whose turnover is relatively small - within 60 million rubles. in year. The legislation of the Russian Federation defines 2 types of rates for USN: when levying a tax on the company's revenue - 6%, with charges from profits - 15%. The entrepreneur himself chooses one of the two specified schemes of settlements with the state.

For enterprises operating under the simplified tax system, as we noted above, 0 the tax rate for VAT is set. However, the firm can independently form documents, by virtue of which it may have an obligation to pay the relevant fee. Value added tax can be attributed to the base and relative.

The rates established for the USN can be attributed to the lowered (they are set as an alternative to those defined for the income tax) and relative. But some lawyers still tend to classify them as basic, since the corresponding fee refers to a separate category.

USN and fees in public funds for IP

It will be useful to study the correlation between the USN and fees in public funds - the FIU and the FOMF, which individual entrepreneurs pay for themselves. These PI payments are made regardless of whether they have a profit or not. Therefore, the appropriate type of taxes can be fully classified as absolute, since their value is fixed (determined for a year). For example, in 2015 the corresponding amount is about 22 thousand rubles. The peculiarity of the legislative regulation of payment of fees to public funds is that these payments can be fully credited against the payment of taxes on STS. In fact, there is a 0 tax rate for USN. This useful feature finds a very positive assessment among Russian entrepreneurs.

UTII

Some companies operating in the Russian Federation prefer to operate under the UTII (single tax on imputed income) regime. The rate under this type of fees is established by federal legislation, now it is 15%. But in addition to it, the basic profitability, physical indicators, as well as the coefficients - K1 and K2, are used in the formula for calculating this tax. What is the specificity of the legal regulation of this fee? Basic profitability, physical indicators and the first coefficient are set in federal laws, the second - in regional laws. The work of the enterprise in the UTII mode assumes that it pays a fixed fee to the budget without regard to income. The rate for this tax is, therefore, to the absolute and basic.

Transport tax

Transport tax, belonging to the regional category, is interesting. The rate on it can be determined on the basis of a variety of criteria: the year of production of a car or other vehicle, the engine's power, capacity, attribution to one category or another. Theoretically, some of the relevant indicators established by the legislation of different regions can differ very significantly. For example, for cars with an engine capacity of up to 100 horsepower, the tax rate of the transport fee can be from 1 to 25 rubles. For one liter. from. However, the indicators in question can be reduced or increased by the authorities of the subjects of the Russian Federation by no more than 10 times relative to the figures fixed in the Tax Code.

The rate for transport tax can be classified as relative and basic. But the law provides grounds that allow in some cases to classify certain varieties of relevant indicators for this collection as increasing or decreasing.

Property tax for organizations

The property tax of enterprises is classified as regional. What does it mean? First of all, the fact that the tax rate on property is fixed at the level of the laws of the subjects of the Russian Federation. However, the Tax Code defines its marginal rate - 2.2%. The property fee is paid by: Russian organizations (if they own movable and immovable property, recorded on the balance sheet), foreign companies (in the possession of real estate).

If we compare the collection in question and the types of tax rates that we determined at the beginning of the article, then we can classify the corresponding indicator as relative and basic.

Property tax for citizens

The need for payment of property tax is established by the legislation of the Russian Federation also in respect of citizens. This obligation in particular must be met by the owners of apartments, rooms and houses. The rates of real estate tax for citizens are established by municipal authorities - in the range of 0.1-0.3% of the cadastral value of housing.

At the same time, until 2019, the formula for calculating the corresponding payments uses decreasing coefficients that facilitate the adaptation of citizens to this tax burden. Also, when determining the amount of property charges for citizens, deductions are used in the form of a decrease in the area of housing for a given number of square meters and a proportional decrease in its cadastral value.

In accordance with the classification we have noted, the property tax rate for citizens can be referred to relative and basic. The collection in question is classified as local. The land tax also belongs to this category. Let's study its specificity.

Land tax

As with the tax on property for citizens, the rates with respect to the fee in question are fixed in municipal legal acts. Their value can not exceed 1.5%, when it comes to land: used in agriculture, in housing construction, as well as dacha and horticultural plots. For other categories of land, the maximum value of the indicator is 0.3%.

The rates for the collection in question can be referred to relative and basic. The figure of 0.3%, some lawyers refer to the lower.

Changes in tax legislation in 2015

So, in Russia the most diverse types of fees and the corresponding tax rates are approved. The year 2015 is characterized by significant activities of the legislator in the aspect of adjusting these indicators - at some level of regulation of taxpayers' obligations to the state.

Perhaps the most notable adjustments in the tax legislation have touched on the property charges that citizens must transfer to the state. Above we noted that this type of tax is calculated based on the cadastral value of housing. But until 2015, the value of the collection was determined by the inventory value, which in general is much lower.

Noticeable changes also characterize the transport tax. The matter is that since 2015 the corresponding collection for expensive cars (from 3 million rubles and above) is calculated with the use of increasing coefficients. Thus, the year in which the corresponding tax rate was significantly reformed is 2015. The owners of expensive cars will pay the transport tax under more stringent criteria.