Regional taxes and fees

In the Russian Federation there are: 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 fees are established by the RF tax code, as well as by the legislation of specific 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 constituent entities of the Russian Federation and are obligatory for timely payment in the territories of specific subjects of the Russian Federation. Terms of payment, rate and reporting forms for 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, the necessary financial base is formed 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 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 the government of the regions, much attention is paid to them. The peculiarity of regional taxes is that at the federal level, general principles for 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 registered 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 treatment). Payers of this tax are organizations that have on their balance sheet the fixed assets taxed by this tax.

Objects of taxation - movable and immovable property, recorded on the balance sheet as fixed assets. As well as property that belongs to the rights of economic management of the state. authorities.

Foreign organizations are taxpayers of this tax when carrying out activities in the Russian Federation through permanent representations and / or have real property in the territory of the Russian Federation in property. 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, 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 taxes are characterized by a number of problems in collection and administration, since the tax authorities are developing a database for calculating such taxes according to information provided by different information resources, Rosnedvizhimost, Rosregistration, GIBDD.