The tax system of the Russian Federation is contained in a single document - the Tax Code of the Russian Federation. It contains the subjects of tax relations, responsibility for violations of tax legislation, procedures for calculating taxes, as well as the types of taxes that exist in Russia.
Instructions
Step 1
Today in the Russian Federation there are several types of taxes: federal, regional and local. The federal tax includes value added tax - an indirect tax, which is a form of withdrawal to the state budget of a part of the cost of a product, service or work created at all stages of production; excise taxes imposed on mainly items intended for mass consumption; personal income tax; unified social tax; income tax; mineral extraction tax; National tax; water tax and fees for the use of water resources and wildlife.
Step 2
The second type of taxes established in the Russian Federation is regional taxes. These include taxes on the property of organizations - tax on movable and immovable property, including those transferred for temporary disposal, possession or use; gambling business tax levied on organizations that have businesses engaged in such activities; transport tax levied on the owners of registered vehicles, and its payers can be not only individuals, including individual entrepreneurs, but also legal entities.
Step 3
Local taxes, namely the land tax paid by organizations and individuals who own land plots on the basis of the right of indefinite (permanent) use, life-long inheritable possession, as well as on the right of ownership; property tax of individuals, credited to the local budget at the location of the taxable object, imposed on residential buildings, apartments, rooms, summer cottages, garages, other buildings, structures or premises, as well as shares in common ownership of such property.
Step 4
In addition, there are four special tax regimes in the Russian Federation: a simplified system, a taxation system for agricultural producers, a special system for the implementation of production sharing agreements, and a single imputed income tax for certain types of activities.
Step 5
Studying the taxes that exist in the Russian Federation, one should not forget about contributions to compulsory pension insurance, as well as contributions to insurance against all kinds of accidents at work.
