Composition of local taxes and fees. Local tax

Everyone knows that the main source of financing the state economy is taxes and fees. And not only central authorities need funds, but also regional ones. Local taxes and fees include all payments that are aimed at replenishing city or regional budgets.

Definition of the concept

Local taxes include mandatory payments that are aimed at replenishing the municipal budget. The sizes and rates are determined by regional authorities. But since local taxes are an integral part of state taxes, calculations must be made on the basis of legal norms.

When establishing a certain tax and its rate, the object, base period and calculation formula are determined strictly by federal legislation. The powers of local authorities include determining the final value of the rate, the deadline for payment and the procedure for its implementation, and preferential categories of persons who are exempt from paying municipal taxes and fees.

What taxes are local?

Local taxes in the Russian Federation include the following types of payments:

• land (charged from land owners);
• property tax for individuals;
• a fee levied on persons engaged in certain types of business activities;
• tourist (paid by persons staying in the region through intermediaries, whose role is played by hotel organizations, persons and enterprises renting out housing);
• fee for organizing paid parking lots.

It is worth noting that the establishment of local taxes falls within the competence of municipal authorities, which determine the need of a region or locality for funds. However, all calculations must be carried out in strict accordance with federal tax laws.

Property tax for individuals

In relation to this type of mandatory payments, two categories of property are distinguished:

• real estate: houses and apartments, country houses, garages and other structures;
• movable: all vehicles, except cars and motorcycles.

Payers of this type of tax are persons who own the specified objects. Moreover, these can be both residents of the Russian Federation and foreign citizens. The basis for taxation is the estimated inventory value, which is multiplied by the appropriate coefficient determined by municipal authorities and tax services.

• people assigned to state awards of various degrees;
• participants in the Great Patriotic War and other military operations;
• persons who participated in the measures to eliminate the consequences of the accident at the Chernobyl nuclear power plant;
• active military personnel, as well as those who retired with over 20 years of service;
• families of military personnel who died in the line of duty, as a result of illness or accident;
• pensioners;
• cultural and artistic figures, as well as persons whose property is used as museums, galleries, amateur theaters, and so on;
• from owners of buildings with an area of ​​less than 50 square meters. m, located on the territory of gardening farms or cooperatives.

The tax payment period is 365 days. Moreover, if the owner of the property changes during a calendar year, the obligations for this type of payment are assigned to the previous owner.

Land tax

Land tax refers to local taxes that are designed to replenish municipal budgets. It is worth noting that the size of this payment is in no way related to the results of the owner’s business activities. This indicator is determined solely on the basis of the value of the land: its chemical composition, fertility, as well as location and other criteria.

Responsibilities for paying land tax are assigned to both legal entities and individuals. Moreover, these can be both direct owners or landowners, and tenants who exploit this resource on the basis of appropriate rights. Speaking about the latter, it is worth noting that they are not responsible for paying tax payments, but it lies with the lessor.

Certain land plots, in accordance with the law, cannot be considered objects of taxation. These include:

• lands withdrawn from economic circulation (mostly we are talking about those that were transferred to military departments);
• lands on which cultural and historical sites are located;
• areas near customs zones;
• forestry;
• land near water bodies.

• government services and enterprises;
• organizations of a religious nature;
• public associations of disabled people;
• arts and other cultural organizations;
• individuals, as well as communities that represent ethnic groups of the Northern and Far Eastern regions;
• organizations operating in special economic zones.

Property tax

Among other fees, local taxes include fees from property owners. It is worth noting that if the owners of residential properties are several persons, then they pay an amount corresponding to the share belonging to them. The following objects are not subject to taxation:

• immovable residential buildings that have not been privatized (are owned by the state);
• houses in the exclusion territories;
• real estate that is operated by family-type orphanages (purchased or specially built for these purposes);
• small country houses;
• real estate owned by large families (if there is more than one property, they are taxed);
• dormitories of educational institutions, as well as production and non-production enterprises.

Parking fee

Local taxes include fees from owners of paid parking lots. It is worth noting that this type of payment is calculated based on the territory allocated for these commercial purposes. The coefficient established by law is multiplied by the number of square meters occupied by parking (percentage of the minimum wage established in the reporting year). Payments for this type of tax are made quarterly.

Business tax

Local taxes also include fees for certain types of business activities, namely:

• sale of all kinds of goods;
• provision of household services (listed in the Cabinet of Ministers);
• carrying out exchange transactions with currency values;
• entertainment business (attractions, concert programs, film distribution, etc.).

The establishment of local taxes falls within the competence of regional or city authorities. They are the ones who determine the percentage that will be charged to entrepreneurs in the reporting period (it may depend on the economic condition and needs of a particular area). In addition, the amount of payment may also increase depending on the type of activity, as well as the location of the enterprise. A commercial organization is also required to acquire a trade patent.

Tourist tax

Local taxes and fees also include tourism, the collection of which is decided by the authorities of the relevant region, city or other locality. It is worth noting that this payment falls on the shoulders of persons who arrive at a specific point for tourism or any other purposes. Certain categories of citizens are exempt from this tax, namely:

• persons arriving on a business trip;
• disabled people, as well as their accompanying persons;
• veterans of the Great Patriotic War;
• persons who arrived for treatment in sanatoriums that have the appropriate license;
• children who have not reached the age of majority at the time of arrival.

The tax amount is included in the cost of accommodation, and therefore we can say that the intermediaries for its payment are:

• hotels, hotels, hostels, campsites and other establishments that receive and accommodate guests;
• agencies, as well as apartment owners who legally rent out living space.

Conclusion

Local taxes include the following taxes: on land, on property of individuals, as well as fees from property owners, paid parking and tourism. These payments are aimed at replenishing municipal budgets.

It is worth noting that objects, taxation procedures, as well as the list of preferential categories are determined by local authorities on the basis of federal legislation.

The concept of local taxes and fees

Local authorities are also given limited powers by domestic legislation to establish local taxes and fees in the territory under their control.

The granting of such powers is due to the inability to fully ensure the interests of the basic municipal districts at the expense of the republican and regional budgets, which is why local taxation and the formation of the local budget are designed to ensure the local interests of the population and the territorial unit as a whole and to promote its development.

Local taxes and fees are mandatory payments that are established by the local authorities of the basic administrative-territorial unit within the limits of the rights and powers granted to such authorities by federal tax legislation and the Tax Code of the Russian Federation.

Like federal and regional, local taxes and fees are included in the taxation system of the Russian Federation.

The nature of such taxes and fees does not differ from other obligatory payments payable to the budgets of higher levels; they have a pronounced fiscal nature and are designed to provide financial expenses for the municipal budget.

System of local taxes and fees

The system of local taxes and fees is also provided for by the Tax Code of the Russian Federation and is represented by an exhaustive list of both taxes and fees. State power represented by local government cannot go beyond this list and establish additional fees or local taxes.

Local taxes are presented in the form of taxes:

• federal;
• regional;
• local, put into effect by the self-government body within the municipality.

Local fees include:

• Federal level;
• local level.

Within the region, the introduction of fees is not provided for by the Tax Code of the Russian Federation, and accordingly is unacceptable, which is why the system of fees throughout the country is represented by two levels.

Types of local taxes and fees

Local taxes include the following:

1. Land tax. The Russian tax system provided for the introduction of this tax in order to stimulate the rational use of land with all the ensuing consequences, as well as for the development of local infrastructure. The regulatory framework consists of two levels:

• federal laws;
• acts issued by local representative bodies.

Cities of federal significance, which include Moscow and St. Petersburg, have their own characteristics, but they relate more to the procedure for introducing the specified tax.

When establishing a land tax, the authority by whose decision it is introduced also determines:

• tax rates;
• payment procedure;
• payment terms.

If necessary, they may also provide for in the same laws:

• tax benefits;
• grounds for providing benefits;
• procedure for providing benefits;
• the amount of money that is not subject to taxation for certain categories of taxpayers.

Taxpayers of land tax are:

• legal entities - organizations;
• individuals.

An important criterion for classifying them as taxpayers is the presence of a land plot that they own with one of the following rights:

• property;
• use on an ongoing basis;
• lifelong ownership, transferred by inheritance.

Individuals and legal entities using plots of land in accordance with a lease agreement or under the right of gratuitous fixed-term use are excluded from the number of taxpayers of such tax.

The object of payment of land tax is a piece of land that is territorially related to the municipality where the local government authorities have introduced such a tax. An exception to this rule are plots of land that:

• according to the legislation of the Russian Federation, they were withdrawn from circulation;
• According to the legislation of the Russian Federation, circulation was limited.

2. Tax on property of individuals.

The subjects of property tax payment are citizens (not only Russian ones) who are the owners of property that is subject to tax in accordance with federal law. Such property includes:

• residential building, apartment or room;
• country house;
• garage;
• other buildings, structures and premises, as well as shares in the ownership of the above property.

The calculation of the tax amount depends on the tax base, which is annually as of 01.01. calculated in accordance with the total investment cost.

Local taxes include only trade fees. However, the effect of the right to establish local self-government is territorially limited. Such a fee can be introduced only on the territory of several administrative-territorial units, namely:

• Moscow;
• Saint Petersburg;
• Sevastopol.

Structure of local taxes and fees

The structure of local taxes and fees in a broad sense includes a set of mandatory payments that:

• uniform for the entire territory of the Russian Federation;
• cover individual regions;
• are valid within a specific municipal district.

In a narrow sense, local taxes and fees are mandatory payments that are established by self-government bodies and are collected only on the territory of the municipality into the appropriate budget.

Principles of local taxes and fees

Local taxes and fees exist and operate according to the general principles of the entire tax system of the country. These include the following principles:

1. The principle of justice. When introducing a particular tax, the existence of an objective opportunity for the target group of taxpayers to pay the tax (fee) must be taken into account;

2. The principle of universality and equality of taxation. The obligation to make payments to the budget, if there are legal grounds, lies with an indefinite circle of persons who are equal in their rights and responsibilities. It is not permissible to unjustifiably exempt some payers from paying a tax (fee) and simultaneously collect it from others under the same conditions.

3. The principle of economic feasibility. The establishment of taxes cannot be spontaneous and arbitrary in nature, but must be justified from an economic point of view. Their introduction should not infringe on the rights and freedoms of citizens provided for by the Constitution of the Russian Federation.

4. The principle of unity of the economic space of the Russian Federation. Taxes (fees) that in any way encroach on the integrity of the country’s economic space are unacceptable. Mandatory payments to the budget cannot directly or indirectly affect the freedom of movement within the country, both goods (works, services) and financial resources. Any obstacle to legally permitted business activities by introducing mandatory payments is prohibited.

5. The principle of compliance with the procedure for establishing a tax (fee). Taxes (fees) that are not provided for in the Tax Code of the Russian Federation or are introduced in violation of the procedure are not subject to payment.

6. Certainty of tax liability. By regulation, when the obligation to pay to the budget is introduced, all elements of taxation must be fixed. The wording of tax legal norms must be clear so that the taxpayer clearly knows for what, how much, and when the corresponding tax is required to be paid to the budget.

7. Presumption of interpretation of tax doubts in favor of the taxpayer. If there are vague formulations and doubts about tax rules, their interpretation is carried out in favor of the taxpayer.

Features of local taxes and fees

Despite the similarity of local taxes and fees with the general characteristics of the entire Russian tax system, local taxes and fees have their own distinctive features:

• funds received by the relevant local budget are subject to spending exclusively on the needs of the municipality itself;
• local withholding taxes are accumulated in the local budget; higher budgets at the regional or federation level are distributed in certain proportions between all three levels, including the local one.
• the decision to introduce and collect appropriate fees lies solely with local authorities;
• control over the use of local budget funds is also carried out locally by self-government bodies.
• a wide range of powers for the legal regulation of local taxation, which includes the ability to reduce tax rates and establish benefits and privileges for certain categories of tax payers.

The procedure for establishing local taxes and fees

The enactment and cancellation of a particular local tax (fee) is carried out according to the rules prescribed by the domestic tax code, on the basis of legislative decisions of bodies performing representative functions at the basic level. This competence of local authorities is enshrined in Article 39 of the federal law “On the General Principles of the Organization of Local Self-Government.” According to this norm, local authorities have the right to establish (cancel):

• local taxes (fees);
• preferential conditions for local taxation for certain categories of payers.

In addition, one-time contributions of funds to the local budget by citizens living in a certain territory on a voluntary basis may be provided.

Voluntariness consists of citizens expressing their will at a local referendum, meeting, etc.

Collection of land and property taxes is also carried out after the relevant decision is made at the local level. Moreover, such a decision should not contradict the federal tax code.

The tax system of the Russian Federation is structured according to a multi-level scheme. There are fees that are collected into the federal budget, there are those that are sent to the regional treasury, and there are those for the calculation and collection of which the municipality is responsible. What local taxes and fees are established in the Russian Federation? What is the procedure for their calculation and distribution?

Definition

Local taxes and fees are mandatory payments for individual subjects of legal relations established by the Tax Code of the Russian Federation. Also, local acts adopted by municipal authorities can be sources of law in this area.

Local taxes include taxes on land and property of individuals. Relevant obligations are introduced or terminated in accordance with the Tax Code, as well as regulations adopted in municipalities.

Distribution of powers

Let's look at how local taxes and fees are collected in practice. If we are talking about a type of municipality such as a city district, then the powers of bodies related to the establishment or termination of relevant payments are assigned to a representative branch of local government or similar structures within the districts, provided, of course, that local acts have been adopted in the region of the Russian Federation on the division of powers between these bodies.

Taxes in federal cities

If we are talking about cities of federal significance - Moscow, St. Petersburg, Sevastopol - then local taxes and fees are regulated by the Tax Code and the laws of these constituent entities of the Russian Federation. If we talk about establishing appropriate payments, then the powers of authorities in cities of federal significance may be related to the regulation of rates, the procedure, as well as the timing of payment of fees - but only if the Tax Code of the Russian Federation does not contain relevant wording.

In turn, the legislative assemblies of these cities can determine how the tax base is calculated and establish benefits.

Key principles

Local government taxes in the Russian Federation are levied within the framework of the following key principles.

Firstly, the specific list of payments is determined at the level of federal legislation, as well as the powers of municipalities related to the establishment, adjustment or abolition of taxes and fees.

Secondly, if the region has such administrative-territorial units as urban districts, then they can establish powers related to the regulation of taxes and fees, which are accepted for settlements and districts.

Thirdly, the corresponding payments are intended to fill local budgets. Taxes and fees, therefore, are among the key mechanisms for the financial support of municipalities. Payment rates are established by the legislative authorities of local territorial entities. The Tax Code of the Russian Federation also provides for standards for the corresponding transfer of taxes and fees to the municipal budget.

Fourthly, if we are talking about the treasury of a separate settlement, which is part of the district, then revenues from local taxes and fees can be credited to it within the framework of the standards for implementing budgetary policy at the appropriate level, enshrined in federal legislation.

Aspects of establishing taxes and fees

Let's look at some key aspects related to establishing the type of payments in question. As we noted above, local taxes include land and property taxes. We examined the key nuances of their establishment at the level of districts, districts and cities of federal significance. At the same time, it is useful to note what regulations govern the establishment of local taxes and fees associated with property and land. This is primarily the Tax Code of the Russian Federation, as well as the Federal Law, adopted on December 9, 1991, “On taxes on property of individuals.” Establishes local taxes and fees of the Tax Code of the Russian Federation. However, in this aspect, local regulations of municipalities can also be applied.

Who pays local taxes and fees? It all depends on the specific type of obligation involved. Let's consider this nuance in more detail.

Who pays to the local budget?

If we are talking about land tax, then the obligation to pay it can be assigned to both individuals and organizations that own land by right of ownership, perpetual use or inherited possession. That is, it can be noted that if a person or company rents land, then they do not bear the obligation to pay the corresponding taxes.

Business income tax;

Mineral extraction tax;

State duties;

Fees collected for the use of biological resources and fauna.

Also, at the federal level, fees may be imposed that reflect special treatment. What is the size of the standards within which part of the relevant taxes can be credited to the treasury of municipalities? Much depends on the specific territorial unit. For example, if we are talking about settlements, then the personal income tax standard for them is 10%. In turn, if we are talking about a municipal district, then 20% is deducted from the federal personal income tax. The indicator established for UTII is very decent. 90% of payments from this tax are to be transferred to the district treasury. It can be noted that according to the standard, 100% fees for notary services, as well as the issuance of permits for the transportation of certain types of cargo, are credited to the budget of urban settlements.

What can city districts expect to receive a portion of federal taxes? In relation to this type of municipal territories, the laws also provide for a number of privileges. Thus, urban settlements can receive 15% from personal income tax. In turn, the standard established for UTII and agricultural tax is 100%. Also, if an entrepreneur uses a patent taxation system, then 100% of the taxes he pays go to the city. Municipalities of this type can also receive funds into their budget in accordance with additional standards, in particular, this applies to personal income tax - if the regional authorities make an appropriate decision.

Taxes are diverse

Thus, we record the fact that local fees are a fairly multifactorial phenomenon, which, according to some experts, can be recorded in two main mechanisms operating in the tax system of the Russian Federation. Firstly, these are payments classified at the level of federal legislation - land tax and property tax for individuals. Secondly, these are regional and federal taxes, through which the local budget receives funding in one way or another.

Local taxes and fees- this is an established system of various types of tax payments levied in favor of local governments to generate the revenue side of their budgets (financing their programs).

Establishment of local taxes

The establishment of local taxes and fees falls under the jurisdiction of municipalities (local self-government), among other financial issues of local importance, and is within the exclusive competence of the representative body of local self-government.

Local governments also independently establish benefits for these taxes. The legal regulation of local taxes and fees is carried out by local government bodies within the powers determined by the legislation of the Russian Federation.

List of local taxes

The system of local taxes and fees includes:

• property tax for individuals,
• land tax,
• tax on the maintenance of housing stock and social and cultural facilities (first group),
• tax on the construction of industrial facilities in the resort area,
• advertising tax,
• tax on the resale of cars, computer equipment and personal computers (second group).

The rest are fees. All of them are combined in the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation” (Article 21) under the code name “Local Taxes”.

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Federal taxes, as well as regional and local taxes and fees are listed in the Tax Code of the Russian Federation. We will consider the classification of taxes - federal, regional and local - with the number of the norm regulating them in this article.

Federal taxes and fees

In accordance with Art. 12 of the Tax Code of the Russian Federation, federal taxes and fees are such obligatory payments, the transfer of which must be carried out everywhere on the territory of the Russian Federation. At the same time, the effect of federal tax standards is regulated only by the Tax Code of the Russian Federation, which introduces and repeals both the taxes themselves and individual provisions for a particular federal tax.

The amounts of federal taxes go to the budget of the same name of the Russian Federation.

The materials in this section will tell you about the procedure for applying the BCC for various taxes. .

Regional taxes

Regional taxes, which include transport tax, taxes on gambling and property of organizations, can be regulated both by the Tax Code of the Russian Federation and by laws issued by the authorities of the country's regions, in contrast to federal taxes. The laws of the constituent entities determine the meaning of rates, as well as the availability of certain benefits, specify the terms of payments and submission of declarations.

So, for example, ch. 28 of the Tax Code of the Russian Federation, establishing transport tax rates in paragraph 1 of Art. 361 of the Tax Code of the Russian Federation, in paragraph 2 of Art. 362 of the Tax Code of the Russian Federation indicates that their value can be changed by subjects up or down by 10 times. And the Moscow City Law “On Transport Tax” dated 07/09/2008 No. 33 already sets out the final requirements for calculating the tax, in particular the rates used to calculate the transport tax.

Payment for this type of taxes goes to the budgets of the constituent entities of the Russian Federation.

IMPORTANT! Despite the fact that income tax belongs to the group of federal taxes, payments for it go to 2 budgets: federal and regional (3 and 17%, respectively).

Local taxes and fees

The effect of local taxes is regulated by the Tax Code of the Russian Federation and regulations drawn up at the municipal level. These taxes include land tax and personal property tax. And since 2015, a trade tax has been introduced into this group (law dated November 29, 2014 No. 382-FZ).

Funds used to pay taxes go to local budgets.

Taxes and special regimes

In addition to the previously discussed groups of taxes, the Tax Code of the Russian Federation identifies so-called special regimes, the use of which exempts from payment of income tax, personal income tax (for individual entrepreneurs), VAT, property tax of organizations and individuals, but introduces the obligation to pay a single tax.

The following modes are distinguished:

Read about the specifics of calculating and paying this tax in the “STS” section.

• UTII;

The materials in the “UTII” section will help you switch to UTII and organize activities in this mode.

• regime for agricultural producers;

For materials on calculation, payment and reporting in this mode, see the section “Unified Agricultural Tax”.

• production sharing agreement;
• patent system.

The nuances of the patent taxation system can be found in the “PSN” section.

List of federal, regional and local taxes in 2019-2020 (table)

Insurance premiums

Since 2017, Ch. 34, which provides for the payment of insurance contributions for pension, medical, social insurance for temporary disability and in connection with maternity (Law No. 243-FZ dated 07/03/2016). Until 2017, these contributions were paid to the budget of the Pension Fund and the Social Insurance Fund, respectively.

Payers of insurance premiums are listed in Art. 419 of the Tax Code of the Russian Federation, the object of taxation is specified in Art. 420, and the contribution rates are listed in Art. 425-430 Tax Code of the Russian Federation.

Find answers to questions related to the calculation, payment and reporting of insurance premiums in the “Insurance Premiums” section.

Results

There are quite a lot of federal taxes. Due to the fact that they include such large taxes as income tax and VAT, the volume of federal taxes significantly exceeds the amount of fees to regional or local budgets.