Deductions to the budget. Tax on Childlessness in the USSR

Under the tax should be understood as a compulsory mandatory payment. It is charged by public authorities of different levels from a physical person and organization. The purpose of this fee is to provide financial support for the functioning of municipal or state education. The tax can be either hidden or official. It is necessary to distinguish these payments from the fee. Their collection is not free of charge and is a condition for the implementation of a number of certain actions regarding payers. Taxes are divided into indirect and direct taxes. For example, the latter included the tax on childlessness in the USSR. What it is? What was it for? Is there a kind of collection today? About this later in the article.

Payments of lonely Soviet people

The tax on childlessness in the USSR existed in the first half of the 20th century. It was approved in November 1941 by the Decree of the Presidium of the Supreme Council. However, in July 1944, amendments and additions were made to the decree "On the tax on bachelors, small families and single citizens of the USSR". During the existence of the Soviet Union, the amount of this fee was 6% of the earnings of men (aged 18 to 50 years) and women (18 to 45 years). The only exceptions were those who had earnings of less than 70 rubles (no fee was collected from them) and citizens with earnings less than 91 rubles (a lower rate was provided for them). In this decree it was stipulated that people who are not able to have a child because of health problems are released from the collection. In addition, the childlessness tax was not levied on the parents in the USSR, whose children died (or were reported missing) during the hostilities in the Second World War, from the heroes of the Soviet Union, from the military and their families, from citizens who have 3 awards of the Order of Glory . Students under the age of 25 were also exempt from this payment.

1980-90s

Since the end of the 80s, newlyweds during the first year of joint life received benefits for the tax on childlessness. In view of this, even a joke appeared about the fact that you should give birth immediately after the wedding. The very tax on childlessness in the USSR was given to the people in the name of "collecting for eggs." The specified type of payment ceased to be charged from the moment of the birth or adoption of the child. But in the event of the death of a single offspring, citizens should again deduct it. Since the mid-1990s for Soviet people, whose earnings were less than 150 rubles, the rate was reduced. From January 1, next year, it was approved not to levy a tax on women who do not have children, but who are married. Since 1992, it was planned to cancel the collection from men who are also married, but who did not have a single child. Since January 1993, it was intended to stop levying a tax on childlessness in the USSR and with bachelors. That is, it was planned to completely exclude this type of collection. When the tax on childlessness was abolished? The official date is January 1992, when the Soviet Union collapsed.

How is the deduction carried out today?

At present, there is no tax on childlessness in Russia as such, but the fact of charging this fee is being made. As you know, every person working in Russia is obliged to deduct a certain percentage of the state's fund from his wages. So, according to the decree, a payment of 1400 rubles per month for one or two children is charged, for the third child (and subsequent) this figure is 3000 rubles. In the event that a disabled child is brought up in the family, the amount of 3000 rubles is fixed. The rate is 13%. The standard deduction for personal income tax today is, to a certain extent, the same tax on childlessness in the USSR. A citizen who has one child pays about 200 rubles less than a person whose family does not have any children.

And how are things in other countries?

Note that this type of collection was introduced in ancient Rome. Also Bulgaria in 1909 introduced in its territory a deduction from bachelors. In 2010, the deputies of the Ternopil City Council addressed the president of Ukraine with a proposal to return the tax on childlessness in Ukraine (and only for men), but this proposal was not considered. However, in February 2012, a bill was submitted for consideration, in which it was proposed to divide rates on personal income, depending on the number of children, for citizens who reached the age of thirty.