Federal taxes and fees: types and content

An important place in the system of the state economic mechanism, which, in essence, determines the stability of the state system as a whole, are taxes to the federal budget. These include taxes and fees, which are established exclusively by federal legislation, in this particular case - by the Tax Code, and which are generally binding for payment throughout the Russian Federation. Based on the form of the state-territorial arrangement, three levels of federal taxes are allocated, which form the corresponding levels of budgets: federal, regional and local. Federal taxes and fees can be established or canceled only by means of amendments, amendments or additions to the Tax Code, or by the implementation of a special regime for the collection of taxes on the territory of the state or region. At the same time, such a status of these taxes does not at all mean that it will be fully enrolled in the federal budget, it is allowed to credit its part in the budget of the regional and local levels. Legally defined at the moment are the following federal taxes:

- Value-added - VAT, by its nature acts as an indirect one, and consists in removing a portion of VAT in the budget. The amount of this tax that is payable is calculated as the difference between the amount of tax that is paid to buyers and the amount claimed by the suppliers.

- on income of natural persons - personal income tax, this is a direct tax, which is calculated as a percentage of the total income of the payer. Payment of this tax is made by the taxpayer himself, and in some cases - by his employer.

- Profit tax, the federal budget classifies into two groups: Russian enterprises and organizations and foreign companies that conduct business activities on the territory of the Russian Federation. The organizations that act as participants in preparations for the Olympic Games in Sochi are not considered taxpayers of this tax. In addition, from payment of the tax in question are exempt:

- enterprises operating under the simplified taxation model;

- business entities that pay UTII;

- enterprises paying the ECN;

- Establishment of gambling business.

When paying this tax, the object is all the profits that the payer received during the reporting period. At the moment, the tax rate is 20%.

- excises are included in federal taxes and fees as an indirect tax that is paid for the sale of mass demand products. The amount of this tax, as a rule, is included in the price of the good or service, and therefore the rates for each product are differentiated.

- state duty is a payment that is levied on individuals and legal entities for the issue of certain important documents or their copies. As a rule, payment of state duties is made in advance.

- Federal taxes and fees also include MET - the tax on the development of mineral resources. This tax is paid by enterprises that carry out this type of activity and conduct the mining of minerals in a manner stipulated by law. The rate is determined by the estimated cost.

- organizations and individuals who, in accordance with the law, use water resources: water fences, use water areas for commercial purposes, pay a water tax.

- federal taxes and fees for the use of biological objects are paid by persons carrying out licensed activities on the objects specified in the law. Payment of the fee is made within the validity period of the permit for this type of activity. The object of taxation here is also all the profits received by the taxpayer from this type of activity.