The tax rate is the legislatively established amount of tax, which is calculated per unit of taxation. Today, there are several basic methods for determining the tax rate - these are differentiated and universal.
The economic nature of tax rates
Taxes are paid by individuals and legal entities to the relevant state bodies. The tax rate is considered a certain share, which is calculated from the total value of the property. Also important is the value of the tax, which refers to units of land, goods and mass. Those objects that can be measured in tax units are taken into account.
Often there are situations when the tax rate should be levied on the income received. Then it will be specially calculated as a percentage. It is worth noting that the contribution amount is determined using a specific amount of money, which is calculated based on the value of the object or indicator. The Russian tax system includes a certain number of calculation methods, as well as modes for taxing citizens. These include the general system and special modes. 
Types of tax rates
Today, taxes are usually divided into several main varieties. They directly depend on the activities of a person or an entrepreneur:
- Basic. They represent a specific percentage that is withdrawn from the income or profits of citizens. Bet is called income tax which is calculated without taking into account occupation and the amount of income received.
- Reduced rates. They must be used to constantly support and stimulate enterprises. For agriculture, a basic rate of approximately 15 percent has been allocated.
- Overpriced. They were introduced to limit and regulate the main activities of the enterprise. Several years ago, gaming establishments and complexes paid 60 percent of their profits to the state treasury.
Types of tax rates are classified according to the procedure for building taxes:
- Solid. They are determined only in monetary terms.
- Fractional. It can be calculated as a percentage of taxable items.
Varieties of betting
Depending on the method of tax formation, the following rates can be distinguished:
- Proportional. They are determined as a percentage of objects. However, their total size is not taken into account.
- Progressive. Calculated from specific objects. For example, it may be a salary.
- Regressive bets are removed from the property.
Taxes are divided into general, which go to the budget, and target. The latter include specialized taxes, which are social in nature. This may include contributions to the funds of unemployed people, social insurance, pension and innovation funds to support science, as well as payments if a man was taxed for childlessness. 
Payers and objects of transport tax
The objects of taxation are cars. The term of their use should not exceed five years, and the total volume of the cylinder in the engine can not be more than 3000 cubic centimeters. The tax rate on the transport tax is paid by individuals and legal entities, as well as non-residents of the country.They must have a private car registered in Russia. Transport should act as an object of taxation.
As for the size of the rate, it is established using calculations for the current calendar year. Transport tax must be paid by individuals within two months from the date of delivery of the notice or decision. The tax rate on transport tax is mandatory paid by legal entities. They must contribute advance payments every quarter until the 30th day of the month, which is the next after the reporting quarter. It is worth noting that all incoming contributions will be reflected in the annual declaration. 
Taxation of land
The land tax rate is a local tax only. This means that the Tax Code sets only certain rates. Local laws make the final calculation and determine the payment of land taxes for citizens of the Russian Federation. Terms for payments, as well as individual benefits can be established by municipal administrations.
The objects that are subject to taxation are considered to be land plots. They should be located directly in the region, as well as belong to individuals and legal entities. It is necessary to use the land plot in full accordance with the Land Code of the Russian Federation, which includes the entire territory in a single state cadastre. It should contain the total value of the taxpayer’s private property. This data will be used for determining the tax base. 
How are land taxes charged and paid by individual enterprises and organizations?
Taxpayers are organizations and individuals who have the status of an individual entrepreneur. Each year they must independently calculate the tax base, as well as the value of the tax on their land. All calculations and estimates should be carried out taking into account the data that are indicated in the state land cadastre. It is customary to include land used for entrepreneurial activity as a taxable base. It should belong to legal entities on the basis of private property and be in constant operation. Tax rate land tax every year changes and is indicated in the code of the Russian Federation.
Individual entrepreneurs must have inherited tenure rights land plot. In a similar manner, all advance payments that are paid for the use of land are calculated. When the tax period ends, then organizations and individual entrepreneurs must fill out and submit tax returns to the appropriate inspection. They must be drawn up to pay land tax. 
How are property taxes calculated for individuals?
Today, the welfare of individuals is constantly growing in the Russian Federation. That is why more and more people are starting to build private houses, garages, cottages, premises, structures, as well as many other buildings. The current legislation of Russia has decided to introduce a tax rate on property of individuals. This is the most important component of property taxation, which is of no small importance for citizens.
The tax rate on property is 10% of all existing structures and buildings with a citizen. Tax relations between the state and an individual are regulated by the Tax Code of the Russian Federation, as well as the Law on Property Taxes of Individuals. It was adopted on December 9, 1991, "2003-1 as amended and supplemented."
Such taxes are exclusively local in nature.Regional self-government bodies have the full right to establish tax rates, as well as to fix the limit value of payments for each individual type of property. Specific tax rates should be set only by representative bodies of local self-government. It is worth noting that at the same time, rights are limited for local authorities that cannot independently provide tax benefits for citizens. 
Features of real estate taxation
Now, many citizens of the Russian Federation for one reason or another sell their own property. To do this, you need to collect all the necessary documents, print an advertisement, show the apartment or house to a potential buyer, correctly perform all financial calculations, and also submit documents for further registration. But you must not forget about paying taxes. The tax rate on real estate applies to income derived from the sale of an apartment or house.
The size of the tax rate is regulated using the article under the number 224 of the Tax code of the Russian Federation. According to this law, the tax on an apartment or house is 13 percent. For citizens who are not residents of the Russian Federation, a rate of 30 percent is set. If you take into account the Tax Code, it is worth noting that the period of payment of the contribution is a whole calendar year, which is considered to be a tax period. Payment of taxes on personal income should be made on the basis of the total income received, which was recorded for the calendar year. 
Basic Taxes
The tax rate can be withdrawn from citizens in several generally accepted ways:
- Cadastral is a transfer of the amount of tax payment, which must fully comply with the established cadastre. It lists typical objects for taxation. They are necessarily classified according to certain criteria, which allow you to quickly establish the average income from an existing object. This type of bet is widely used during the calculation and collection of direct real rates.
- Preliminary. This method of taxation is usually called advance. In this case, taxes should be withheld directly at the source of income. The peculiarity of this taxation method is that a third entity is added to tax relations. He occupies an intermediate position because he must withhold money from the payer and transfer the tax liability directly to the budget. Similarly, income taxes on the wages of workers who work in enterprises may be levied.
- Declaratory. This method involves filing declarations for taxpayers with the appropriate authorities. In this case, it is necessary to draw up an official statement about all the profit received.
