important place in the state of the economic mechanism, which essentially determines the stability of the state system as a whole, take taxes into the federal budget.These include taxes and fees, which are set exclusively by federal law, in this particular case - the Tax Code, and which are obligatory to be paid throughout the Russian Federation.Based on the form of state-territorial structure, there are three levels of federal taxes, which form the appropriate budget levels: federal, regional and local.federal taxes and duties can not be set or canceled otherwise than by means of amendments, changes or amendments to the tax code or through the territory of the State or region of a special regime of taxation.At the same time, this status of these taxes does not mean that he will be fully credited to the federal budget, allowed enrollment part of the budget of the regional and local levels.Legally defined at the moment are the following federal taxes:
- value added - VAT, by nature serves as an indirect and consists in the deletion of the VAT to the budget.To be paid the amount of the tax shall be calculated as the difference between the amount of tax that is exposed to customers, and the amount brought by suppliers.
- on income of natural persons - personal income tax is a direct tax, which is calculated as a percentage of the total income of the payer.This tax is paid by the taxpayer, and in some cases - by his employer.
- income tax, the federal budget is classified into two groups: the Russian enterprises and organizations and foreign, who are business activities in the territory of the Russian Federation.Not considered to be payers of this tax are those organizations that act as participants in preparation for the Olympic Games in Sochi.In addition, the consideration of payment of the tax exempt:
- businesses operating on a simplified model of taxation;
- business entities that pay UTII;
- enterprises paying UAT;
- gambling establishments.
When paying this tax, the object appears all the profits, which the payer has received during the reporting period.At present tax rate is 20%.
- are included in the federal excise taxes and duties as an indirect tax, which paid for the sale of products of mass consumption.The amount of this tax is usually included in the price of goods or services, and therefore rates for each type of product differentiated.
- stamp duty - a payment that is levied on natural persons and legal entities for the issuance to them of some important documents or their copies.As a general rule, payment of state duties is made in advance.
- federal taxes and charges also include the mineral extraction tax - a tax on mineral resources development.This tax is paid by companies that carry out this kind of deyatoelnosti and are specified by law mining and quarrying.The rate is determined by the estimated cost.
- organization and physical persons, who in accordance with the law to exercise the use of water resources: water intake used for commercial purposes, the waters of ponds, pay water tax.
- federal taxes and fees for the use of biological objects pay persons engaged in the licensed activity on the objects specified in the law.Payment of fees is made within the period of validity of the authorization for this activity.The object of taxation is also favored all profits earned by the taxpayer from this activity.
