in the Russian Federation established: federal, state taxes and fees and local.Federal taxes and fees shall be established by the Tax Code, they are required to pay the entire Russian territory.
Regional taxes and fees established by the Tax Code, as well as the specific legislation of the RF subjects.They are put into effect in accordance with the Tax Code of the Russian Federation and legislation of the subjects are required to timely payment on the territories of specific subjects of the Russian Federation.Terms of payment, rate and form of reporting on regional taxes are defined in the laws of certain subjects of the Russian Federation.Minor role of regional taxes in the consolidated budgets of the subjects in the formation of the total revenues.
Thanks tax revenue generated the necessary financial base for operations carried out in the economic sphere, the regional authorities.This very structure, methods and amounts of tax revenues allow the government to work on the area targeted proportion and rate of accumulation of productive and financial capital.
Today, the role of regional taxes lies in the fact that they are one of the sources of the formation of the regional budget.On the part of the tax authorities and regional governments paid much attention to them.The peculiarity of regional taxes lies in the fact that at the federal level, establishes the general principles of its calculation, and tax structure and benefits provided under the tax determined by regional legislation.
Regional taxes: transportation tax, corporate property tax, tax on gambling.It is worth noting that from 01.09.2009, the Russian Federation ceased to operate gambling establishments that do not have permission to conduct and organization of gambling in a specific gaming area.The only exceptions are bookmakers and betting.
transport tax.The taxpayers of this tax - the person in whose name the account any vehicles are recognized subject to taxation.For each object of taxation the tax rate determined separately.Tax period - calendar year.
Property Tax.Payers of this tax are foreign and Russian organizations, regardless of departmental affiliation and form of ownership (except for organizations applying special tax regimes).Payers of this tax are organizations which on its balance sheet fixed assets that are subject to this tax.
Objects of taxation - movable and immovable property taken into account on the balance sheet as fixed assets.As well as the property, which belongs by right of economic jurisdiction of state bodies.power.
Foreign organizations are taxpayers of this tax in the implementation of activities in the Russian Federation through constant representation and / or are in the Russian Federation real estate in the property.The tax base for this tax - the average annual value of the property company, is liable to tax.The tax period - a calendar year, with the reporting period - quarterly, 6mth, 9 months.
tax policy has changed considerably, undone many regional taxes, so their role in the structure of revenues in the region are too small to ensure the independent functioning of subjects of the Russian Federation at their own expense.
Today regional taxes are characterized by a number of problems in the collection and administration, since the tax authorities formed the database for the calculation of taxes according to the information provided by different information resources, Rosnedvizhimost, Rosregistritsiey, the traffic police.
