Regional taxes and fees

In the Russian Federation: federal, regional taxes and fees and local. Federal taxes and fees are established by the RF tax code, they are mandatory for payment throughout the Russian territory.

Regional taxes and charges are establishedthe tax code of the Russian Federation, and also the legislation of concrete subjects of the Russian Federation. They are put into effect in accordance with the Tax Code of the Russian Federation by the legislation of the subjects of the Russian Federation and are obligatory for timely payment in the territories of specific subjects of the Russian Federation. Terms of payment, the rate and forms of reporting on regional taxes are defined in the laws of specific subjects of the Russian Federation. The role of regional taxes in the consolidated budgets of entities in the formation of general revenues is insignificant.

Due to tax revenues, thethe necessary financial base for operations carried out in the economic sphere by the regional authorities. At the same time, the structure, methods and volumes of tax collections allow the government of the region to purposefully influence the proportions and rates of accumulation of productive and money capital.

Today, the role of regional taxes isthat they are one of the sources of the formation of the regional budget. On the part of the tax authorities and the government of the regions, much attention is paid to them. The peculiarity of regional taxes is that at the federal level the general principles of calculating it are established, and the tax rates and the composition of the benefits provided for by the tax are determined by regional legislation.

Regional taxes: transport tax, property tax of the organization, tax on gambling. It is worth noting that from 01.09.2009 in the Russian Federation gambling establishments that do not have the permission to conduct and organize gambling in a particular gambling zone have ceased to operate. The only exception is bookmakers and sweepstakes.

Transport tax. Taxpayers of such tax are persons in whose name any vehicles recognized as object of taxation are registered. For each object of taxation, the tax rate is determined separately. The tax period is a calendar year.

Corporate property tax. Payers of this tax are foreign and Russian organizations, regardless of departmental subordination and form of ownership (with the exception of organizations that apply tax special regimes). Payers of this tax are organizations that have on their balance sheet the fixed assets taxed by this tax.

Objects of taxation - movable and immovableproperty recorded on the balance sheet as items of property, plant and equipment. As well as property that belongs to the rights of economic management of the state. authorities.

Foreign organizations aretaxpayers of this tax when carrying out activities in the Russian Federation through permanent representations and / or have on the territory of the Russian Federation real property in ownership. The tax base for this tax is the average annual value of the organization's property that is subject to taxation. The tax period is one calendar year, with the reporting period being quarter, 6 months, 9 months.

The tax policy has significantly changed,many regional taxes have been abolished, and therefore their role in the structure of the region's revenues is too small to ensure the independent functioning of the constituent entities of the Russian Federation at their own expense.

To date, regional taxesare characterized by a number of problems in the collection and administration, since the tax authorities are forming a database for calculating such taxes according to information provided by different information resources, Rosnedvizhimost, Rosregistration, GIBDD.