Federal taxes and charges: types and contents

An Important place in the system of state economic mechanism, which essentially determines the stability of the state system overall taxes into the Federal budget. These include taxes and charges are established exclusively by Federal law, in this particular case-the Tax code and are obligatory to payment everywhere in Russia. Based on the form of state-territorial structure, there are three levels of Federal taxes that form the corresponding budget levels: Federal, regional and local. Federal taxes and charges can be set or cancelled not only as using amendments, modifications or amendments to the Tax code or through the implementation within the state or region a special regime of taxation. However, this status of these taxes does not mean that it will be fully credited to the Federal budget, allowed enrollment 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 indirect, and consists in removing part of the VAT to the budget. The payable amount of tax, calculated as the difference between the amount of tax that is billed to the customers, and the amount charged by suppliers.

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

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- income tax, the Federal budget klassificeret into two groups: Russian enterprises and organizations and foreign, which engage in business activity on the territory of the Russian Federation. Not be considered to be payers of this tax are organizations that act as participants in the preparation for the Olympic Games in Sochi. In addition, the payment of the considered tax exempt:

- enterprises operating under the simplified taxation system;

- the entities that pay the unified tax on imputed income;

- companies paying UAT;

- companies of the gambling business.

For the payment of this tax object is all income received by the payer during the reporting period. At the moment the tax rate is 20%.

- the excise tax included in Federal taxes and levies as an indirect tax, which is paid for sales of products of mass demand. The amount of this tax is usually included in the price of goods or services, and the stakes for each product is differentiated.

- stamp duty – a payment which is levied on natural persons and legal entities for the issuance of certain important documents or their copies. As a rule, the payment of state fees is made in advance.

- Federal taxes and levies include severance tax-a tax on mining resources. This tax is payable by companies which operate this kind of deyatelnosti and are stipulated by the law mining. The rate is determined by the estimated value.

- organization and natural persons, who in accordance with law, exercise the use of water resources: water collection, use for commercial purposes the waters of the reservoirs, pay the water tax.

- Federal taxes and levies for the use of biological objects pay persons engaged in the licensed activity specified in the law facilities. Payment of fees is made within the validity period of permission for this activity. The object of taxation here also performs all of the profits derived by the taxpayer from the activity.