The authorities like to repeat that we, the population of Russia, pay the lowest income tax in Europe and the world - 13%. They have long been accustomed to this and people think the same. But this is hard to believe. Is this really true? Let's look at the example of four countries: Norway, Australia, Germany and Canada - Maxim Panov suggests.

So what exactly are the taxes paid by a hard worker who works hard to feed his family, working hard and paying all the required taxes to the state budget?

1. Personal income tax 13%. This is an official personal income tax paid by you through your employer.
2. VAT 18%. Since citizens of the Russian Federation, that is, you and me, are the last subjects in the purchase of material assets, the value added tax (VAT) falls entirely on the shoulders of citizens. Pay attention to the receipts that are given to you in stores and markets; this is where the information is indicated that you paid in addition to the cost of the goods and another 18% of the cost of the goods. We were not given a choice whether or not to pay this tax, so it is an indirect tax on our wages.
3. Social contributions 30%. This is a contribution to the Pension Fund of Russia (PFR) - 22%, Social Insurance Fund (FSS) - 2.9%, Federal Compulsory Medical Insurance Fund (FFOMS) - 5.1%. All these contributions are also deducted from your salary by your employer.

Why do we pay the employer's expenses for contributions to these funds? I can give an example of buying goods in a store. If an inspection comes to the store owner and he needs to pay off, he will add the cost of the bribe to the price of the goods.

The situation is similar with the employer; for him, these deductions are additional expenses that he deducts from his salary. Without social contributions, the employee would receive 30% more.

TOTAL: 13%+18%+30% = 61% - this is the real rate that is charged from your hard-earned money.

For the sake of example and for greater understanding, everything must be considered in comparison. So here is an example of income tax in some countries.

1. Norway. Income up to $67.4 thousand income tax - 28%, from $67.4 thousand to $110 thousand - 37%, after $110 thousand - 40%. VAT – 25%. Social charges from the employer are 0% if it falls within the lower limit. Total, by their standards “ poor", pay 53%, and the richest over 65%. If we take into account that the average salary in Russia is about 35 thousand rubles, it turns out that the level of taxes in Norway, the country with the highest human development index, is lower than ours in Russia.
2. Australia. Income up to $4.6 thousand income tax - 0%, from $4.6 thousand to $28 thousand - 9%, after $140 thousand - from 30%. VAT – 10%. Social charges from the employer 0% (all taxes are paid by the employee). With an average salary of 35 thousand rubles, we fall into the middle group with an income tax of 9%. If you add VAT, the final cost will be 19%, which is significantly lower than in Russia, by as much as 42%.
3. Germany. Income up to 8.5 thousand € - income tax - 0%, after 8.5 thousand € it is calculated using a complex formula, but we don’t need it. Basic VAT – 19%. Social charges from the employer 28%. Given the average salary in the Russian Federation, we still fall into the lower zone with 0% income tax. Total 47%, which is again significantly lower than the domestic 61%.
4. Canada. Income up to $42.7 thousand income tax is 15%, from 132.4 thousand - 29%. Social charges from the employer are 0% if the income is at the lower limit. Basic VAT – 7%. The Russian average salary falls on the lower level of wealth in a developed country. As a result, the Russian salary rate would be equal to 22%, which cannot be compared with the domestic 61%, the difference is 39%.

In all of the above countries, income taxes are lower than in Russia. All countries have a progressive tax scale, however, this does not mean that the rich are deprived of most of their earnings.

And in our country, everyone pays the same, a worker at a factory and an official buying a new apartment in the center of Moscow.

What percentage is personal income tax in Russia? How is tax calculated, who pays it and from what income is it withheld? We will answer these and other questions in today's article.

The tax amount is calculated by multiplying the amount of income by the tax rate. The percentage depends on the type of monetary remuneration, as well as on whether the taxpayer is a resident or non-resident of the country.

Find out more about how to independently calculate the tax on the sale of an apartment in the article on our portal. Let's look at the changes in the rules in 2016, as well as how to register a declaration.

How to legally save on tax?

The state stipulates that in some cases Russians can count on a tax deduction. This is the name of a benefit that allows you to reduce the tax base and thereby get back part of the amount spent on purposes specified by the state.

Example. In 2017, Anna Viktorovna Zaitseva’s salary was 35,000 rubles per month or 420,000 rubles per year. 420 thousand rubles is the tax base from which income tax is withheld 420,000 * 13% = 54,600 rubles. Also in 2017, Zaitseva needed an operation costing 30,000 rubles. Anna Viktorovna, as a citizen of the Russian Federation, filed a deduction for treatment. As a result, the tax base decreased to 390 thousand rubles (420,000 - 30,000). And the income tax, taking into account the recalculation, amounted to 390,000 * 13% = 50,700 rubles. It turns out that for 2017, Zaitseva overpaid to the budget 54,600 - 50,700 = 3,900 rubles. And Anna Nikolaevna should be returned 3,900 rubles as overpaid.

2 million rubles.

- 3 million rubles.

On a note! If the treatment of a Russian citizen is classified as “expensive”, there is no limit on the amount of deduction. The patient can receive a personal income tax refund on the entire amount he paid for the provision of medical services.

Most often, company employees receive deductions of 1,400, 3,000 or 500 rubles. Everyone who has minor children is entitled to the first type of deduction. The second is paid to the parent whose child has a disability. Five hundred rubles of tax money is returned to disabled adults.

How to apply for a benefit?

The procedure for applying for a tax deduction begins with submitting an application to the employer. You must also attach documents confirming your right to a refund:

1. If a deduction is made for treatment, along with the application you must submit a 3-NDFL declaration, as well as checks and contracts for the provision of medical services.
2. To apply for a deduction for property, contact the tax office and receive a notification about the possibility of returning your personal income tax indicating the exact amount. With the document from the Federal Tax Service and the application, go to the employer.
3. Standard deductions are also processed by the company you work for. If you plan to receive benefits for a child, attach his/her birth certificate to the package of necessary documents.

On a note! If at the end of the year the amount of deductions is greater than income, the tax base and calculated tax will be equal to zero.

Tax-free income

There are a number of incomes on which you are not required to pay personal income tax:

• compensation for expenses (for example, travel allowances);
• unemployment benefits;
• alimony ordered by the court;
• maternity and pregnancy benefits;
• scholarship;
• pension;
• social payments.

On a note! Income tax is withheld from sick pay.

Today we will find out how much personal income tax is in 2016. In addition, we will learn how to calculate it correctly. And, of course, we will study everything that may relate to this contribution to the state treasury. It’s worth noting right away: the payment we describe in this article applies to almost all citizens. This means that everyone should know about it. What is it? And what is the procedure for paying it?

Definition

So what is it? This abbreviation stands for as follows: That is, it is directly related to citizens. If you look at the definition of the term, you may notice that we are dealing with the so-called income contribution. Sometimes it is also called income tax.

As already mentioned, almost all citizens pay personal income tax. More precisely, taxpayers who have income. Not in all cases, but most often this is exactly what happens. Some profits are not taxed. What do you need to pay for, and when can you evade such a payment?

Do we pay or not?

"What is the personal income tax percentage in Russia for 2016?" - not the most important question. Before doing this, you need to understand exactly what income is subject to this payment. Maybe you shouldn't contribute money to the state treasury.

Let's start with the fact that any income of an individual must be declared. Moreover, it is subject to tax. In this case - income. But there are some exceptions. For example, citizens who received some amount of money or real estate from close relatives do not pay taxes. Transactions with property that the previous owner has managed for at least 3 years are also exempt from payment. An inheritance received from close relatives (in practice this is exactly what happens) is again not subject to any contributions to the state treasury.

This is all. Personal income tax is paid in all other cases. If you rent out an apartment or real estate, sell property that you have owned for less than 3 years, and simply receive a salary, you will have to pay a certain percentage of the profit.

Deductions

There are personal income tax deductions. This is a kind of reduction in the tax base in certain cases, which leads to a reduction in the amount of the contribution. There are many standard deductions. Usually they mean certain expenses that you will make when making a profit. For example, you can simply make a tax deduction if you had some expenses for this during the sale of the property. In this case, the income received will decrease by the specified amount. The main thing is that you have proof of spending.

Most often, personal income tax deductions are assigned in relation to wages. A common form is for child support. So, if you have minor children, then you can reduce the tax base. Not too much, but still. For the first two children, 1,400 rubles are deducted from income, for the third and subsequent children, as well as for disabled people - 3,000. It is very useful to make deductions if you take a good look at this idea. Moreover, you won’t have any extra paperwork. It is enough to provide proof of deductions. There are no problems with this.

How much to pay?

What is the personal income tax percentage? This issue worries all citizens. Indeed, it is always important to know what percentage of your income you will have to give to the state. Especially when it comes to regular and obligatory payments.

There is no clear answer. After all, such a process has its own characteristics. However, it is generally accepted that individuals pay 13% of their profits in tax. But the immediate amount may change in one case or another. Nothing difficult, right? It turns out that no matter how much income you receive, 13% must be subtracted from it. When it comes to treasures and winnings, this figure increases almost 3 times - up to 35%. Not the most common occurrence.

For non-residents

Not only citizens of the Russian Federation pay income taxes. It applies to all people who make a profit within the country. This means non-residents too. These are citizens who stay in Russia for less than 183 days a year. How much personal income tax interest will be for them? There is no need to hope for the required 13% for residents of Russia. With foreigners, a slightly different picture emerges. They pay 30% of their profits to the state treasury. With a large income, fairly large payments are obtained. Even taking into account all deductions, if any.

Now it is clear how much personal income tax is in this or that case. Remember, the standard rate is 13%, for non-residents - 30. There is nothing particularly difficult about this. How is the amount due for payment calculated?

Calculations

It's simple. There is a certain formula that must be followed. The amount of personal income tax, as we found out, varies. Depending on the so-called tax base. If you multiply it by (13 or 30 percent, respectively), you get a figure reflecting the debt to the state. The tax base is calculated simply. If you do not have any expenses or deductions, then simply take the full amount of income received. It is multiplied by the bet. When deductions are due or you had expenses, expenses are subtracted from income. And the numbers already received will be considered the base.

For example: a citizen receives 15,000 per month in the form of wages, he has 1 minor child. The base will be as follows: 15,000-1,400=13,600. A Nothing difficult, right? If our citizen does not have children, then he will have to pay 15,000 * 13% = 1,950 rubles per month in the form of personal income tax. That's how simple it really is.

Report order

A personal income tax declaration is a unique type of report to the tax authorities. And every citizen must declare their income. Even if it is not taxed. This document must be submitted by April 30 of each year. Around this time, you need to pay off all debts and pay taxes. This practice is widespread in Russia. Payments made before April 30 are considered advance payments. In general, you can defer payment until July 15th. Reporting periods for personal income tax may vary. In practice, citizens simply make monthly payments. Around the 25th of every month. They received a salary, paid off the debt, earned a profit, reported to the state and made the required payment. This will save you from problems.

By the way, the personal income tax declaration is filled out either manually or using specialized programs. The most commonly used forms are 2-NDFL and 3-NDFL. To fill out, you will need information about income, TIN, your passport information, as well as confirmation of deductions/expenses. If we are talking about property transactions, you will also need to stock up on documents on the right to this or that property. Then you simply fill out the lines in the declaration (they are all signed, there are usually no difficulties) and sign it. You can submit the document to the tax authorities. Be sure to include copies of proof of deductions, as well as title and expenses.

Results

Today we found out how much personal income tax is in 2016. As you can see, this payment is not at all as dangerous as it seems at first glance. In some cases, it is possible to evade it legally. Moreover, the amount payable per month is not the largest. Try not to hide the money you receive. After all, if income is not declared, you can get yourself into trouble. First, there should be a verbal warning with requests to correct the situation, and then you may even be brought to criminal liability. Plus, if taxes are paid late, a penalty appears. It will also have to be paid in addition to the 13% personal income tax.

Over its history, the income tax of citizens has gone through many changes, but almost always high incomes were subject to increased taxes, and the minimum earnings necessary for life were not taxed at all. But since it came into force in 2001, Russia has had a flat tax rate of 13% and no minimum tax-free income.

Income tax was first introduced in Russia on February 11, 1812 in the form of a tax on the income of landowners from the real estate they owned. Its rate was progressive and varied from 1% to 10%, and the tax-free minimum income was 500 rubles. in year. For comparison, at that time the cost of a two-room house in St. Petersburg was estimated for real estate tax purposes at 250 rubles.

During the years of the USSR, income tax rates changed many times, and even attempts were made to completely abolish it. The last change occurred in 1984, when the tax-free minimum was set at 70 rubles, and the tax amount became fixed - it varied from 25 kopecks. from income in the amount of 71 rubles. up to 8.2 rub. at a salary level of 101 rubles. and higher. And the amount of income exceeding 100 rubles was additionally taxed at a rate of 13%.

This tax level lasted until 1992, when new tax legislation was adopted in Russia, which also established a progressive income tax scale. It varied from 12% with income up to 200 thousand rubles. (at the same time, the minimum wage was not taxed) before tax in the amount of 124 thousand rubles. from earnings exceeding 600 thousand rubles. Amount of income in excess of 600 thousand rubles. was also additionally taxed at a rate of 40%.

Subsequently, tax rates were adjusted almost every year as inflation grew, until in 2001 the modern Tax Code of the Russian Federation was introduced, which for the first time in Russia established a flat scale of taxation of personal income in the amount of 13%, regardless of the amount of income. This rate is still in effect today, subject to constant criticism from supporters of a progressive tax scale.

In March 2015, three bills on changing personal income tax rates and the procedure for its calculation were submitted to the State Duma for consideration.

The first bill was introduced on March 16 by a deputy from the Communist Party faction Nikolai Ryabov and involves increasing the personal income tax rate to 16% while simultaneously exempting from taxation an amount in the amount of the subsistence minimum. As the author explains, this would reduce the tax burden on the least protected segments of the population.

Almost immediately after it, on March 18, a second bill 2 was introduced from the Communist Party faction, proposing to introduce in Russia a progressive scale of personal income tax taxation, at which income in excess of 1 million rubles. per month will be taxed at a rate of 50%.

The third bill was submitted to the State Duma on March 26 from deputies Sergei Mironov, Vasily Shvetsov, Valery Hartung, Mikhail Emelyanov And Alexander Tarnavsky. It also provides for the introduction of a progressive scale of tax on personal income exceeding 24 million rubles. in year. The maximum personal income tax rate if this bill is adopted will reach 50% for income exceeding 200 million rubles. in year.

These are not the first attempts to abandon the flat scale of income taxation in Russia. Similar bills are regularly introduced to the State Duma and just as regularly rejected by it. For example, such a bill, introduced in October 2013 by deputies from the A Just Russia faction, was returned to its initiators on December 12, 2013 due to the lack of a conclusion from the Government of the Russian Federation, after which it was never reintroduced.

The history of the development of income tax in Russia - in infographics.

Related documents:	Related news:
Law of the Russian Federation of December 7, 1991 No. 1998-1 "

13%. A tax that is withheld from our salaries every month. Where does this money go? “Although the personal income tax is a federal tax, it is fully credited to the regional and local budgets in the following proportions: 85% to the regional budget, the rest goes to local budgets,” explained Vladislav Volkov, head of the personal income tax department. What exactly the money will be spent on - repairing schools, restoring roads, healthcare - is decided by regional authorities and local governments. In this case, your taxes will go to the budget of the city where you work, and not to the place where you are registered.

Vladislav Volkov, head of the personal income taxation department: If an employee lives in the Moscow region and works in Moscow, then the tax calculated from the salary goes to the Moscow budget.

If you are officially employed, then all the paperwork is submitted to the tax office by the employer, and you receive your salary with tax deducted. But we are required to pay 13% on all types of income.

Maxim Gladkikh-Rodionov, general director of an audit company: This can be income from the sale of property, income received from borrowed funds, income received from securities.

And we ourselves must account for these incomes. We remind you that the last day for filing a declaration is April 30. In Russia, income tax is the same for everyone - 13%. This system is also called a flat scale. But there is another one in the world. Differentiated or progressive scale. The less a person earns, the less taxes he pays. In Russia there has long been talk about introducing a differentiated system. One of the options proposed exempting from income tax everyone whose income is below the subsistence level. Leave 13% for salaries up to 35 thousand rubles. For everyone who earns more, the rate is higher. Maximum - 15.9%. But the project was not supported, income tax remained the same - everyone pays 13%. And there are good reasons for this.

Maxim Gladkikh-Rodionov, general director of an auditing company: If all income is taxed at the same rate, then, as government officials believe, and it is difficult to disagree with this, there is less temptation to hide part of the income.

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How to correctly calculate 13 percent of your salary

Information for accountants

With the growing popularity of receiving tax deductions, many Russians are thinking about the amount that is transferred from their salary to the budget every month; this is what they can count on when returning money for treatment, buying real estate or paying for education. When calculating personal income tax, it is necessary to take into account the number of children and the amount received by the employee. Let's figure out how to calculate the tax of 13 percent of salary.

What is personal income tax

Personal income tax – income tax for individuals. In Russia, the rate has been in effect for several years - 13 percent, which is the lowest in Europe. It is the main source of income for the state. It is paid both by residents of our country and by those who only carry out activities on its territory. The peculiarity of this tax is that it is withdrawn only from profits: salaries, sales of property and similar actions.

Payments are calculated based on interest rates and fixed simple formulas. When calculating, it is necessary to take into account the deductions due to the citizen. Most often, the base for calculating personal income tax is lowered due to the presence of children in the family. First the deduction is applied and then the tax is calculated. The big mistake of many citizens is that they do not take into account this feature of creating a tax base.

Scope of tax application

The 13% rate is valid for most citizens of our country, but it is not the only one used in taxation. When making calculations, you need to understand that for some types of income different rates are used:

• 9% – for income from the sale of bonds purchased before 2007, as well as for dividends;
• 13% – for salaries, profits from the sale of property, income from civil contracts;
• 15% – for dividends received from legal entities that are not residents of Russia;
• 30% is withheld from the income of non-resident individuals;
• 35% – on income from bank deposits (if the limit is exceeded), winnings and prizes.

Knowing these rates is essential if you are calculating the 13% of your earnings to arrive at the amount of simplification due. Additionally, you will have to check whether the employer paid the contributions.

There are several types of income that are not subject to income tax:

• from the sale of property owned for more than 3 years;
• inheritance;
• bonus part of earnings
• donation from close relatives or family members.

As you can see, salary is not included in the list of tax-free income. If part of it consists of a monthly bonus, then it is necessary to reduce the tax base by this amount. The employer regularly contributes tax amounts to the budget for each employee. In some cases, a person himself needs to transfer funds to the state, then it is important for him to be able to calculate 13% of the salary received under the contract.

Read also: What salary does a financier receive?

Examples of calculations and formulas

The simplest way is to calculate the amount of the tax contribution using the formula:

N = Ps × Os

In this formula:

• N – tax amount;
• Ps – interest rate, we are interested in 13%;
• OS – taxable amount or tax base.

The tax base is equal to the salary received by the employee. To calculate it, you will have to make additional calculations if the employee has a child. In this case, he has the right to a tax deduction. According to data from the Federal Tax Service, it is equal to:

• for the first and second child, you can reduce the base by 1,400 rubles for each;
• at the birth of the third and subsequent children - by 3,000 rubles;
• if the child is disabled, then the deduction will be 12 thousand rubles; parents or adoptive parents, guardians and trustees are entitled to a smaller amount - 6,000.

Moreover, if a family has two children from their first marriage, the common child born in the new union is considered the third. This rule also applies in cases where each parent has one child. They will be given a deduction of 4,400 rubles. If two children are registered with one parent, then he will receive a deduction of 5,800, and the second – 3,000.

Deductions must be taken into account when calculating, since they reduce the taxable base according to the formula:

Os = Dch – V.

Its decoding:

• Os – taxable amount;
• Dch – income part (salary);
• B – deductions.

Let's look at a few examples:

1. The salary without bonus is 42 thousand rubles; it is necessary to calculate the net income. The citizen is not entitled to any deductions.

Chd = Z – N, where Chd is net income, Z is salary, N is tax.

First we calculate the tax: 42,000 × 13% = 5,460 rubles. This amount must be subtracted from the salary to obtain net income: 42,000 – 5,460 = 36,540 rubles.

1. Let's calculate the amount of tax for a citizen with two children and earnings of 35 thousand rubles. First you need to calculate the tax base: 35,000 – (2 × 1400) = 32,200 rubles. We multiply this amount by the tax rate to get its amount: 32,200 × 13% = 4,186 rubles.
2. Vacation funds are also subject to income tax, but no deductions are applied to them. If you received 30 thousand before your vacation, then the tax contribution will be: 3,900 rubles.

If you calculate the amount of tax contributions for the year, it is easy to understand how much compensation, for example, when buying a home you can claim. For calculations, you can use not only the given formulas, but also online calculators.

zarplatyinfo.ru

Where does income tax go?

Instructions

Typically, the tax legislation of each country is a thick volume, and Russia is no exception. Moreover, some of our taxes are federal, going to the centralized state budget, and others are regional, going to the local budget.

Income tax is collected from every employee and amounts to 13% of wages. The entire amount from this federal tax goes to a single budget account opened with the Central Bank. Later, according to certain standards, income tax revenues are distributed between regional budgets for government needs.

Property tax is paid by both individuals - owners of houses, dachas, land plots, and legal entities - enterprises. The tax rate is set by local government and should not be higher than the rate specified in federal legislation.

Every company must pay income tax to the state. The amount of this tax is determined as a percentage of the profit.

Value added tax (VAT) is paid by the seller of goods and services and amounts to a certain percentage of the added value of the product - the difference between the actual selling price of the product and the cost of its production. In our country, VAT appeared at the beginning of 1992, that is, with the transition to a market economy, and now it accounts for the largest portion of the total amount of taxes.

An excise tax is a tax on the production and consumption of certain specific types of goods that are in sustained high demand (for example, cigarettes, alcoholic beverages, gasoline).

All listed taxes are divided into direct and indirect. Direct pay directly from income or assets (for example, income tax). Indirect - included in the price of the product, but although their direct payer is the seller, the buyer actually suffers (for example, VAT, excise taxes).

Most countries of the world, including Russia, have adopted a universal principle of collecting taxes from individuals. Each citizen must submit to the tax office a personally completed declaration of his total income for the past year, including amounts for all types of work. Income tax is calculated from this total income, and concealment of income is punishable by law. There are countries in which there is no taxation at all. These are countries such as Bahrain, Kuwait, Brunei. If a company registers its branch there, it will not break the laws, while maintaining income.

Personal income tax (NDFL) is called income tax. In some cases, different rates are applied: 9%, 30%, 35%. But the most common option is 13%. At this rate, citizens of the Russian Federation pay personal income tax on their salaries, remunerations and fees under civil contracts, income from the sale of property, etc.

You will need

• - Tax Code of the Russian Federation;
• - calculator;
• - details of the tax office;
• - receipt form for tax payments;
• - copy machine;
• - declaration form in form 3NDFL;
• - certificates of form 2NDFL from the employer and other tax agents.

Instructions

If you receive your income through a tax agent, all the headaches of paying personal income tax on your earnings fall on him. A tax agent is someone who must pay taxes for others, automatically deducting them from the payments due. In practice, this is your employer or organization to which you, as an individual, provide services or perform other work for it under civil law contracts (that is, regulated not by the Labor Code, but by the Civil Code of the Russian Federation). In the second case, the most common are contract agreements and copyright agreements. If you have a tax agent, you can rest easy. If he underpays for something, the questions are for him, not for you. It's a different matter if you did not receive income through a tax agent. For example, from cooperation with a foreign organization, renting out housing, selling property (real estate, car, etc.). In this case, paying personal income tax is your responsibility, and failure to do so may result in sanctions from the state. In this case, you need to start by calculating the tax you must pay. To do this, divide the amount of income by 100, and multiply the result by 13. Or another figure corresponding to the personal income tax rate in a particular case. You can find out the tax rates applicable to a particular situation from the relevant articles of the Tax Code of the Russian Federation. The easiest way to pay tax is through Sberbank. To do this, you will need to know the details of your tax office. You can obtain them by contacting the inspectorate directly, or find them on the official website of the department of the Federal Tax Service of Russia for your subject of the Federation. They may also be known at a Sberbank branch located in the area of ​​responsibility of a particular inspection (the one closest to your home is usually one of them). You will also need a special receipt for tax payments. You can take it from Sberbank or download it on the Internet, fill it out on your computer and print it out. You can also make a payment from an account in any other bank: by going there in person or through an online client.

After the tax is paid, your obligations to the state are not yet fully fulfilled. You must also submit a declaration in form 3NDFL. This must be done no later than April 30 of the year following the one in which the income was received. In the declaration, you must indicate all income for the previous year and the amount of tax paid on it, including income received through tax agents. To do this, you will have to take certificates from each of them in form 2NDFL. To receive it, you usually need to write an application addressed to the head of the organization. You can take the completed declaration to the inspectorate in person or send it by mail.

Video on the topic

note

Non-payment of tax and failure to submit a declaration are fraught with administrative, and in some cases, criminal liability.

Helpful advice

If you are entitled to certain tax deductions, an application for their provision and documents confirming the right to a deduction are submitted with an inspection simultaneously with the declaration. If you sold a home, car or other property that belonged to you for more than 3 years, you may not be taxed on the transaction to pay. But you are required to submit a declaration and an application for deduction.

Upon becoming an adult and starting to earn money, every citizen is required to pay taxes. Taxes are paid not only by citizens and individuals, but also by enterprises that are legal entities. Employers transfer some types of taxes for citizens, but some, for example, property tax, they are required to transfer on their own. In this case, you yourself will be able to see on the receipt the name of the recipient of all tax revenues - the Federal Treasury.

You will need

Instructions

Yes, all tax payments from individuals and legal entities go to the territorial offices of this government body, a division of the Ministry of Finance. But at the same time, the payment document must indicate not only the name of the recipient, payer and amount, but also the budget classification code. This code encrypts the type of tax revenue. Incoming tax deductions at the Treasury are processed and entered into the payer database indicating the tax that was paid.

And this is where the fun begins. Although all taxes went to the state treasury, after that each of them is regulated by the three levels of budgets that exist in Russia: federal, territorial (regional, territorial or republican) and local. For each type of tax, there are specific standards for deductions for these types of budgets. Some taxes may go entirely to the income of the state, territory or municipality, and some are regulated according to approved standards. These standards may change; they are approved annually simultaneously with the adoption of the next budget.

Today, for example, the federal budget fully receives value added tax, customs duties, and some types of excise taxes. Income tax goes to the federal, federal and local budgets; mineral extraction tax goes only to the federal and local budgets. Thus, taxes transferred by citizens and organizations form the revenue side of the three levels of the budget. Where each tax goes and how it is distributed can be found in Article 49.2 of the Budget Code of the Russian Federation.

The income received by the state budget is spent, for example, on social needs, servicing the state debt, securing defense orders, purchasing goods, works and services for state needs, as well as providing budget subsidies and investments. And the state budget finances, in particular: law enforcement agencies, government agencies, special programs, administrative apparatus, etc. Territorial and local budgets are distributed by the authorities of the constituent entities of the Federation and municipalities.

Sources:

The single tax is the most common taxation system for entrepreneurs. When switching to this system, every businessman must remember that he is obliged to pay a fixed amount monthly until a certain date, and in order to avoid the need to pay a number of additional fees, each individual entrepreneur needs to know where to pay a single tax.

Instructions

Payment of the single tax by an entrepreneur can be carried out at the authorities where he was registered as a taxpayer or at the place where he permanently resides. If an entrepreneur is registered with a tax authority located in the same city where his business activities are carried out, then he needs to pay taxes on personal income, which are withheld from the salaries of these employees. In this case, you will need to pay at the place where the businessman is registered as a single tax payer.

If a private entrepreneur is registered with several tax authorities, the transfer of a single tax to the budget must be made at the place of registration of the individual entrepreneur. Also here he needs to provide information about all income of individuals for a certain tax period and the amount of tax payments that were accrued and withheld in this period.

The form for paying a single tax can be obtained via the Internet or from the tax authority in the information window. It is worth noting that it is not necessary to go to the tax authority in person, since taxes can be paid through Internet banking. This saves a lot of time.

The simplified taxation system declaration must be submitted once a year. Individual entrepreneurs need to do this before April 30, and organizations - March 31. The same deadlines are set for paying the single tax at the end of the year. Every quarter, entrepreneurs engaged in activities subject to a single tax are required to make advance payments to the budget. If no business activity was carried out at this time, a zero declaration must be submitted to the tax authorities. In its absence, a fine of one thousand rubles is paid.

Helpful advice

In order to constantly work under a unified taxation system, it must be renewed annually.

Sources:

• Single tax under the simplified tax system. in 2017

Legal entities operating on the territory of the state, as well as individuals, its citizens, are required to pay taxes credited to the accounts of the Federal Treasury. Any conscientious taxpayer sooner or later asks the question: where does the state spend the money it collects in the form of taxes, and what benefit does it provide to taxpayers?

Although all tax revenues are transferred by individuals and legal entities to the accounts of a government body - the Federal Treasury, this body regulates and redistributes them among budgets of three levels - federal, regional (republican or regional) and local. What part of the tax goes to a particular budget is determined annually, when the State Duma adopts the next budget law for the coming year or a period of several years.

For example, income tax and VAT can be regulated by budgets of all three levels, tax on transport and property of organizations can go to the regional or regional budget in the amount of 100%, and land tax and personal income tax can be fully transferred to local budgets municipalities. As soon as information about the transfer of taxes is received from the bank, and this happens daily, the Federal Treasury processes it and generates payment orders for budgets of all three levels, so funds arrive in each of these budgets daily.

State budget expenditures are regulated in detail by Article 69 of the Budget Code of the Russian Federation. Current budgets of any of these three levels are “compiled” in advance, based on an analysis of current and forecasting future tax deductions. Therefore, tax concealment is not only a financial crime, but also a criminal offense, since it reduces the budgeted expenditures on expenditure items that are required to be borne by authorities at all levels. The amounts received from taxes are used in accordance with approved budgets and spent on various needs. Part of the money goes to social security. In particular, from these amounts the authorities are obliged to pay wages to public sector employees - teachers and doctors. In addition, the budget provides for investments and subsidies, servicing public debt, securing defense orders, as well as purchasing goods and services for the needs of the state. The state budget supports the public sector of the economy, construction and improvement of social facilities and territories are carried out.

Taxes received by the federal budget also support law enforcement agencies: the FSB, the Ministry of Internal Affairs, etc., institutions such as schools, orphanages and hospitals, and the army. In addition, the state allocates considerable funds for various targeted programs and national priority projects in the fields of education, housing construction, and agriculture. Similar expenses are provided for in lower-level budgets.

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Income tax on wages for individuals

Most income received by citizens is subject to taxation. Wages in this sense are no exception. You can find out what formula is used to calculate personal income tax, what part of the salary is calculated and for what purposes the collected interest is used by reading the proposed material.

How to calculate income tax on salary?

There are several types of tax base that directly affect the personal income tax rate:

• Salaries of employees who are citizens of the Russian Federation;
• Income of founders, shareholders of enterprises, firms;
• Earnings of persons staying within the country for less than six months, the so-called non-residents;
• Profits from bank deposits, lottery winnings or other cash prizes.

Is it possible to independently calculate the amount of personal income tax contribution and draw up an income declaration? To do this, it is necessary to accurately calculate all income for the entire tax period.

If the total income received for a calendar year is less than 280,000 rubles, the law provides tax benefits for such taxpayers - deductions for minor children, refunds for the purchase of property and some others. These amounts are subtracted from the total, and the resulting balance is taken as the tax base.

What percentage of salary is income tax?

In our country, personal income tax on wages, profits from property transactions and income from dividends is 13% for citizens of the Russian Federation and 30% for the population who do not have Russian citizenship. These figures are enshrined in tax legislation.

Many citizens enjoy tax benefits. The most common of them is the child benefit, the application of which is regulated by Art. 218 Tax Code of Russia.