The Russian budget system is divided into 3 levels - federal, regional and municipal. The same can be said of taxes adopted in the Russian Federation. there is federal taxes which are transferred by payers and structures of the Federal Tax Service directly to the political center. There are regional fees that are sent to the budget of the subject of the Russian Federation.
There are local taxes that are payable to the treasury of the municipality. Payment obligations related to regional ones are of great interest on the part of many researchers. There are several reasons for this. So, for example, a discussion among analysts is popular about whether the Russian authorities should give the regions more authority with regard to the implementation of tax and budget policies. There are researchers who unequivocally support a similar idea, while others actively cite counterarguments. What are the theses of experts regarding this issue? What are the specifics of regional taxes established by Russian legislation?
What taxes are recognized as regional?
If you follow the provisions of the Tax Code, regional taxes include those that imply the calculation and payment to the budget of a constituent entity of the Russian Federation, unless otherwise specified at the level of federal law. Fees of the type in question are introduced by the Tax Code of the Russian Federation, as well as regional laws. The subjects of the Russian Federation have the authority to regulate the relevant taxes in terms of rates, procedures, and also the deadline for paying fees, if the necessary norms are not fixed at the level of the Tax Code of the Russian Federation. Also, regional authorities have the right to determine the benefits and specifics of calculating the base for the fees in question.
The system of regional taxes is thus fixed at the federal level, however, in most cases, the subjects of the Russian Federation are authorized to establish the actual amount of fees. At the same time, Russian regions are entitled to dispose of relevant payments at their discretion. This process is associated with the functioning of the budget system. We study its nuances in more detail.
Taxes and budget system
Regional and local taxes of the Russian Federation, along with federal, form the national budget system of Russia, which is built on the same principles. This means that the procedure for collecting the relevant payments is unified, the mechanisms for the distribution of funds are strictly regulated. Pending taxes in regional budget sent in full. In turn, the subject of the Russian Federation can also receive a certain share of federal fees, which is provided for by the Budget Code. A similar pattern has also been established with regard to local taxes. Other measures of budget support for the regions of the Russian Federation - subsidies, subventions and other measures. Thus, even if the region lacks its own taxes, the federal center will be ready to help.
What regional taxes are established in the Russian Federation?
In Russia, 3 regional taxes are currently introduced. This is a tax on the property of organizations (only legal entities pay), on gambling (its subjects are legal entities), and transport tax (legal entities, private individuals and individuals must pay it). The list of regional fees is relatively small. Less - only local taxes. Thus, the bulk of the fees in the budget system is occupied by federal payments. We will try to answer the question about what is related to this specificity later. We now study the specifics of each of the marked fees in more detail.
Corporate property tax
This regional tax is regulated by the provisions of Article 373 of the Tax Code.It must be paid by organizations that own property that should be subject to taxation, based on the provisions of Article 374 of the Code. Actually, in the indicated part of the Tax Code of the Russian Federation it is said that the tax in question should be charged on all types of property, which are recorded on the balance sheet of the enterprise as fixed assets.
The considered regional tax, as well as other fees related to this category, is established by the legislative acts of the constituent entities of the Russian Federation in terms of the tax rate, procedure, and also the timing of the transfer of relevant payments to the budget. The base on it is defined as the value of the balance sheet property in average annual terms. It is taken into account at the same time at the residual value, which is formed on the basis of the accounting implementation procedure established in a particular organization, which is approved in the accounting policy.
If the company owns real estate and is located in another constituent entity of the Russian Federation, then the rules by which it is charged the appropriate regional tax should apply to those established in a particular constituent entity. Payers must calculate the base for the budget collection under consideration on their own - in accordance with the provisions of the Tax Code. So, the average value of the property that forms the tax base should be determined as a result of dividing the amount that is obtained by adding up the indicators of the residual value of assets as of the 1st day of each month in the corresponding period and the 1st - following it, by the total the number of months of the period, which is increased by 1.
The average annual cost of ownership, which is object of taxation is determined as a result of dividing the amount, which is obtained by adding up the residual value indicators on the 1st day of each month of the period, as well as the last of the period, by the total number of months, which is increased by one. The tax base for the payment obligation under consideration is reduced by the amount of capital investments by the amounts reflecting the costs of construction, reconstruction or modernization of structures that are located on waterways inside the Russian Federation, in ports, at airports.
It can be noted that the property tax established for individuals is local, while the property tax is regional, as we defined above. Thus, the first type of collection, which involves taxing legal entities, is intended to replenish the budgets of municipalities, the second, which is paid by an individual, is sent to the treasury of the constituent entities of the Russian Federation.
Gambling Tax
The next regional tax is the one that gambling businesses pay.
The area of its functioning is the income that enterprises receive from the organization of gambling. Under the gambling business, the legislator understands the activity, which is aimed at generating income in the form of various wins, fees for the games, as well as betting. The activities of enterprises in this area may involve the use of gaming tables, slot machines, and the organization of accepting betting bets.
It can be noted that special gambling zones have been created in the Russian Federation - in Altai, in Primorye, in the Krasnodar Territory, as well as in the Kaliningrad Region. Therefore, a significant percentage of taxpayers engaged in activities in this area work in these regions. At the same time, bookmakers are not prohibited in other constituent entities of the Russian Federation. Which also have to pay a tax on gambling. Let us consider in more detail the specifics of the formation of the tax base for the collection in question.
So, in article 366 of the Tax Code of the Russian Federation it is said that the objects of taxation in this case can be tables, machines, processing centers, points of reception of bets. In addition, each of the listed resources must be registered with the Federal Tax Service 2 days prior to installation.For this, it is necessary to send a statement to the tax service in the prescribed form. The Federal Tax Service, in turn, will issue a registration certificate to a gaming company.
The powers of the regions in the regulation of the tax on gambling
If any of the above objects of taxation is planned to be excluded from circulation, then the Federal Tax Service should also be aware of this 2 days before the disposal of the corresponding resource. As we noted above, regional taxes and fees are set by the constituent entities of the Russian Federation, and the payment obligation of businesses under consideration is no exception in this sense. The relevant payments are regulated by the legislator at an appropriate level. But if in a particular constituent entity of the Russian Federation the rates for the tax in question are not established, then the minimum ones that are fixed in the provisions of the Tax Code of the Russian Federation should be applied. The tax period for the collection in question is 1 month.
Transport tax
Regional taxes include those that we examined above, as well as transport taxes. What is its specificity? First of all, in that its payers, in accordance with the law, are not only enterprises, but also individuals, for which certain vehicles are registered in the established manner. Moreover, the approaches of the legislator to regulate the calculation of the corresponding tax by organizations and citizens vary. So, legal entities must determine the amount of payments for the collection in question, independently. Similar work for individuals, in turn, should be carried out by employees of the Federal Tax Service on the basis of information that is provided by the bodies that register vehicles.
Vehicles as an object of taxation
Objects of taxation on transport payments in accordance with the Tax Code of the Russian Federation:
- cars;
- Buses
- motorcycles;
- aircraft;
- Helicopters
- river and sea vessels, hydrocycles;
- snowmobiles.
In general, these are almost all types of transport that are used by modern man. At the same time, the categories of cars are legally defined, which cannot be subject to taxation. Among those:
- boats on oars, as well as motor boats, if their engine power does not exceed 5 horsepower;
- cars for people with disabilities, as well as those that have a capacity of up to 100 liters. with. and issued to citizens through social protection bodies;
- fishing vessels;
- passenger and cargo aircraft;
- sea and river vessels owned by firms and individual entrepreneurs, for which passenger or freight transport is the main activity;
- tractors, combines, other agricultural machines - provided that they are used in the main profile;
- aircraft of medical aviation, medical services;
- ships that are registered in the Russian international registry, offshore platforms, drilling rigs.
How significant are regional taxes?
What is the significance of regional taxes and fees for the Russian economy? It can be noted that in the total volume of budget revenues, the corresponding payments occupy a relatively small percentage. In this sense, federal and regional taxes are very difficult to compare in the context of significance for the economy of the country as a whole, since the former have a distinct advantage over the total amounts transferred by payers to the state budget. At the same time, according to many analysts, this state of affairs corresponds to the socio-political and economic realities of Russia's development.
If regional and local taxes will occupy too large a share in the total budget revenues, then this, on the one hand, can lead to marked inequality of the subjects of the Russian Federation in terms of economic development, and, on the other hand, to too strong decentralization of socio-political and economic processes.Some experts view this trend as positive, but they believe that the economic system of the Russian Federation, its society and institutions should be prepared to transfer more authority to the regions regarding tax collection. This may take some time.
So far, regional taxes in the Russian Federation are significantly lower than federal taxes. At the same time, the political center is always ready, as we noted above, to provide support to the regions through subsidies, subsidies and other mechanisms provided by law. The constituent entities of the Russian Federation are entitled to retain a certain percentage of federal taxes - within the limits set forth in the RF BC. Moreover, some analysts believe that the legislator also provides support to the regions at the level of legal regulation of the fees in question - in terms of granting the constituent entities of the Russian Federation the power to set their rates. True, within those extreme values that are fixed at the federal level. But this preference gives the regions the opportunity to implement a more balanced budget policy. Management can raise rates where the collection of relevant payments can be more effective in terms of budget revenue generation and lower in areas where the level is too high tax burden impractical.
Summary
So, we examined those types of regional taxes that are established in the Tax Code of the Russian Federation. The corresponding obligations to the budget have very different legal grounds for collection, bases, calculation principles, and at the same time they are formed to solve one problem - to ensure budget revenue at the level of the subject of the Russian Federation. Regional authorities have the authority to determine the tax rates in question, benefits, and calculation features. However, payments of the corresponding type per se are set at the federal level, as well as limit values at the rates at which regional taxes should be levied. The list of relevant fees, their names, purpose are fixed in the provisions of the Tax Code.
