The federal taxes include tax on what? What taxes are federal: list, features and calculation

There are different taxes on the territory of the whole country. One of them is federal, which is considered to be socially significant. They are part of the three-tier system of the Russian Federation, in which there are still regional and local collections. To check the availability of debt there is an official website 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, while the latter are paid for by the state providing any services. 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, private entrepreneurs. The law describes which persons pay taxes.

If indirect taxes are paid to the budget of the country, then the federal has several other functions. There are payments, which for organizations are divided into basic and indirect. The latter is not always paid by the organization. For example, a seller creates declarations and provides them to a government institution, but the buyer pays VAT on the goods.

Types of taxes

Federal taxes and fees include:

• VAT;
• Excises;
• Income;
• Single social;
• at a profit;
• On extraction of minerals;
• Gift;
• water;
• For the use of objects of the animal world;
• State fee.

Each type of payment is provided for a certain branch of life. The duty of citizens is to pay the necessary taxes. Federal charges are paid throughout the country. Citizens are provided with benefits, which are fixed in federal acts. The tax rate is set by the Federal Assembly, but it is determined by the government of the Russian Federation for certain fees. 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, it is necessary to consider in detail the features of each. Popular fees include VAT. On it, the whole product price is not taxed, but only a part.

VAT is paid by all enterprises that are regulated by the state. And the rate on them is the same for all. This protects against distortion of the demand structure.

Features of VAT

In comparison with other types, this tax has the following features:

• Is indicated in the accounts of companies separately from the value of the goods;
• The basis of taxation is the system of compensation;
• In the turnover does not take into account the amount that the entrepreneur paid earlier;
• Only the part of the tax that corresponds to the value added to the price of purchases is paid to the budget.

Tax deductions

When paying VAT, there is a right to reduce payments for the amount of established tax deductions. They are applied to those payments that were provided to the payer after the purchase of goods. Federal taxes include the tax for the transportation of goods through customs.

For payment, invoices are provided, which are transmitted by the sellers when purchasing goods. Payments are mandatory for repayment, which is fixed by law.

Excise tax

The following tax is included in the federal tax: excise tax. Buyers pay for it with the purchase of a product or when ordering a service. It turns out that such collections exist in almost every industry.

Excisable is the one whose production is monopolized by the state. This applies to tobacco products, alcohol, cars, gasoline, diesel fuel, precious ornaments. The excise is included in transport and utilities. It is paid by its entrepreneurs, carriers of goods through customs, companies.

State fee

The federal taxes include tax - state duty. Its payment is required in the event that an individual applies to the authorities for the performance of some actions that have legal significance. Usually it concerns the issue of documents, copies, duplicates. The state fee is paid by:

• Defendants in arbitration courts;
• When referring to authorized entities for legally significant actions.

Income Taxes

The federal taxes include income tax. This refers to the interest that is deducted from the payer's profit. Profit is considered to be 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

Compulsory fees include a single social tax. These are payments 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 their employees.

There is a water tax. It is paid by individuals and organizations that carry out special water use, for which it is necessary to pay interest on the basis of legislation. This concerns the use of the water area for profit.

The tax for the extraction of minerals is paid by those persons who use the bowels of the earth for profit. Objects include all the fossils that are in the country. The payer independently calculates the tax base, which is calculated from the cost of the goods.

Other taxes also apply to federal taxes of the Russian Federation. The entire system is organized competently, which is necessary to effectively attract resources to the budget. All rules on calculation, payment, terms are present in the legislation.

Each type of payment is calculated for a certain period, but there is no universal time limit. The Tax Service calculates the fee independently, and it is necessary to pay it after receiving the notification. If before this amount was paid more, then next time you have to pay less. When delinquencies appear, fines and penalties appear.

You can pay taxes in any convenient way. Now this work is being done by banks and financial organizations. Also there is a possibility of payment via the Internet with the help of electronic systems. To the citizen who has timely repaid the payments, there will never be any claims.