"On the basics of the tax system in the Russian Federation"

(as amended on July 16, December 22, 1992, May 21, 1993, July 1, 1994, July 21, 1997, July 31, October 22, November 18, December 29, 1998, February 10, June 17, July 8, 1999, August 5, 2000, March 24, August 6, 8, November 27, December 29, 31, 2001, July 24, 2002)

Chapter II

Types of taxes and competence of public authorities

2. The competence of public authorities in resolving tax issues is determined in accordance with this Law and other legislative acts.
Government bodies at all levels do not have the right to introduce additional taxes and mandatory contributions not provided for by the legislation of the Russian Federation, as well as to increase the rates of established taxes and tax payments.

3. Acts of the legislation of the Russian Federation on taxes and fees may provide for the establishment of special tax regimes (taxation systems), in accordance with which a special procedure for the calculation and payment of taxes is introduced, including the replacement of the set of taxes and fees provided for in Articles 19-21 of this Law with a single tax .
The establishment and implementation of special tax regimes does not refer to the establishment and implementation of new taxes and fees. Cases and procedures for applying special tax regimes are determined by acts of legislation of the Russian Federation on taxes and fees.

Article 19. Federal taxes

1. Federal taxes include the following taxes:
a) value added tax;
b) excise taxes;
c) tax on personal income;

D) unified social tax;
d) ;
f) tax on transactions with securities;
g) customs duty;

I) payments for the use of natural resources credited to the federal budget, to the republican budget of a republic within the Russian Federation, to the regional, regional budgets of territories and regions, the regional budget of an autonomous region, district budgets of autonomous okrugs and district budgets of districts, in the manner and on the terms provided for by the legislative acts of the Russian Federation;

J) corporate income tax;
l) ;

N) ;
o) state duty;
n) tax on property transferred by inheritance and gift;
p) fee for the use of the names “Russia”, “Russian Federation” and words and phrases formed on their basis;
c) tax on the purchase of foreign banknotes and payment documents denominated in foreign currency;
r) gambling tax;
y) ;
t) payment for the use of water bodies;
x) fees for issuing licenses and the right to produce and circulate ethyl alcohol, alcohol-containing and alcoholic products;

C) tax on certain types of vehicles.

H) mineral extraction tax.
2. Federal taxes (including the size of their rates, objects of taxation, tax payers) and the procedure for transferring them to the budget or to an extra-budgetary fund are established by legislative acts of the Russian Federation and are levied throughout its territory.
3. When executing production sharing agreements concluded by the parties in accordance with the Federal Law “On Production Sharing Agreements,” the collection of federal taxes and fees is replaced by the division of produced products between the state and the investor. The collection of federal taxes and fees, which is not replaced by the division of produced products between the state and the investor, is carried out in accordance with the legislation of the Russian Federation on taxes and fees, taking into account the provisions of the Federal Law “On Production Sharing Agreements”.

Article 20. Taxes of the republics within the Russian Federation and taxes of territories, regions, autonomous regions, autonomous districts
1. The taxes of the republics within the Russian Federation, territories, regions, autonomous regions, and autonomous okrugs include the following taxes:
a) corporate property tax. The amount of tax payments is credited in equal shares to the republican budget of the republic within the Russian Federation, the regional, regional budgets of territories and regions, the regional budget of the autonomous region, district budgets of autonomous okrugs and to the district budgets of districts, city budgets of cities at the location of the payer;
b) forest income;

D) levy for the needs of educational institutions, levied on legal entities;
The amounts of payments for this fee are credited to the republican budget of the republic within the Russian Federation, the regional, regional budgets of territories and regions, the regional budget of the autonomous region and the district budgets of autonomous okrugs and are used specifically for additional funding of educational institutions.

D) sales tax.

The amounts of sales tax payments are credited to the budgets of the constituent entities of the Russian Federation and to local budgets in the amount of 40 and 60 percent, respectively;

E) a single tax on imputed income for certain types of activities;

G) transport tax.

2. The taxes specified in subparagraphs “a” and “b” of paragraph 1 of this article are established by legislative acts of the Russian Federation and are levied throughout the Russian Federation. At the same time, the specific rates of these taxes are determined by the laws of the republics within the Russian Federation or by decisions of state authorities of territories, regions, autonomous regions, autonomous districts, unless otherwise established by legislative acts of the Russian Federation.
The fee specified in subparagraph "d" of paragraph 1 of this article is established by legislative acts of the republics within the Russian Federation, decisions of state authorities of territories, regions, autonomous regions and autonomous districts. The rates of this fee cannot exceed one percent of the annual wage fund of enterprises, institutions and organizations located on the territory of the republics of the Russian Federation, territories, regions, autonomous regions and autonomous districts.

3. When executing production sharing agreements concluded by the parties in accordance with the Federal Law "On Production Sharing Agreements", the collection of taxes and fees of the constituent entities of the Russian Federation is replaced by the division of produced products between the state and the investor or is carried out in accordance with the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation on taxes and fees, taking into account the provisions of the Federal Law “On Production Sharing Agreements”.

Article 21. Local taxes

1. Local taxes include the following:
a) property tax for individuals. The amount of tax payments is credited to the local budget at the location (registration) of the taxable object;
b) land tax. The procedure for transferring tax revenues to the relevant budget is determined by land legislation;
c) registration fee from individuals engaged in entrepreneurial activities. The amount of the collection is credited to the budget at the place of their registration;

D) tax on the construction of industrial facilities in the resort area;
e) resort fee;
f) fee for the right to trade. The fee is established by district, city (without regional division), district (in the city), township, rural representative bodies of power - local Councils of People's Deputies. The fee is paid by purchasing a one-time coupon or temporary patent and is fully credited to the appropriate budget;
g) targeted fees from citizens and enterprises, institutions, organizations, regardless of their organizational and legal forms, for the maintenance of the police, for the improvement of territories, for educational needs and other purposes.
The rate of fees per year cannot exceed 3 percent of the 12 minimum monthly wages established by law for an individual, and for a legal entity - 3 percent of the annual wage fund, calculated based on the minimum monthly wage established by law.
Rates in cities and districts are set by the relevant representative bodies of power - local Councils of People's Deputies, and in towns and rural settlements - at meetings and gatherings of residents;
h) advertising tax. The tax is paid by legal entities and individuals advertising their products at a rate not exceeding 5 percent of the cost of advertising services;
i) tax on the resale of cars, computer equipment and personal computers. The tax is paid by legal entities and individuals reselling these goods at a rate not exceeding 10 percent of the transaction amount;
j) collection from dog owners. The fee is paid by individuals who have dogs in cities (except for service dogs), in an amount not exceeding 1/7 of the minimum monthly wage per year established by law;
k) license fee for the right to trade in wine and vodka products. The fee is paid by legal entities and individuals selling wine and vodka products to the population in the amount of: from legal entities - 50 legal minimum monthly wages per year, individuals - 25 legal minimum monthly wages per year. When trading by these persons from temporary retail outlets serving evenings, balls, festivities and other events - half the minimum monthly wage established by law for each day of trading;

M) license fee for the right to conduct local auctions and lotteries. The fee is paid by their organizers in an amount not exceeding 10 percent of the value of the goods declared for the auction or the amount for which lottery tickets were issued;
m) fee for issuing a warrant for an apartment. The fee is paid by individuals upon receipt of the right to occupy a separate apartment in an amount not exceeding 3/4 of the minimum monthly wage established by law, depending on the total area and quality of housing;
o) fee for parking vehicles. The fee is paid by legal entities and individuals for parking cars in places specially equipped for these purposes in the amounts established by representative authorities - local Councils of People's Deputies;
n) fee for the right to use local symbols. The fee is paid by manufacturers of products on which local symbols are used (coats of arms; types of cities, localities, historical monuments, etc.), in an amount not exceeding 0.5 percent of the cost of products sold;
p) fee for participation in races at hippodromes. The fee is paid by legal entities and individuals who exhibit their horses in competitions of a commercial nature, in the amounts established by the local government authorities in whose territory the hippodrome is located;
c) fee for winnings at races. The fee is paid by persons who win a betting game at the hippodrome in an amount not exceeding 5 percent of the winning amount;
r) collection from persons participating in betting games at the hippodrome. The fee is paid in the form of a percentage supplement to the fee established for participation in the game, in an amount not exceeding 5 percent of this fee;
s) collection from transactions carried out on exchanges, with the exception of transactions provided for by legislative acts on the taxation of transactions with securities. The fee is paid by the participants in the transaction in an amount not exceeding 0.1 percent of the transaction amount;
f) fee for the right to conduct film and television filming. The fee is paid by commercial film and television organizations that produce filming, requiring local government bodies to carry out organizational measures (deployment of police squads, cordoning off the filming area, etc.), in amounts established by representative authorities - local Councils of People's Deputies;
x) fee for cleaning the territories of populated areas. The fee is paid by legal entities and individuals (owners of buildings) in the amount established by representative authorities - local Councils of People's Deputies;
c) fee for opening a gambling business (installation of slot machines and other equipment with material or monetary winnings, card tables, roulette and other means for gaming). Payers of the fee are legal entities and individuals - owners of the specified facilities and equipment, regardless of the place of their installation. The rates of collection and the procedure for its collection are established by representative authorities - local Councils of People's Deputies;

2. The taxes specified in subparagraphs “a” - “c” of paragraph 1 of this article are established by legislative acts of the Russian Federation and are levied throughout its territory. At the same time, the specific rates of these taxes are determined by legislative acts of the republics within the Russian Federation or decisions of state authorities of territories, regions, autonomous regions, autonomous districts, districts, cities and other administrative-territorial entities, unless otherwise provided by a legislative act of the Russian Federation.
3. The taxes specified in subparagraphs “d” and “e” of paragraph 1 of this article may be introduced by district and city government bodies on whose territory the resort area is located. The amounts of tax payments are credited to the district budgets of districts and city budgets of cities.
In rural areas, the amount of tax payments is credited in equal shares to the budgets of rural settlements, towns, cities of regional subordination and to the district budgets of districts, territories, regional budgets of territories and regions on whose territory the resort area is located.
4. Taxes and fees provided for in subparagraphs "h" - "x" of paragraph 1 of this article may be established by decisions of district and city representative authorities - local Councils of People's Deputies.
Amounts of payments for taxes and fees are credited to the district budgets of districts, city budgets of cities or, by decision of district and city government bodies, to the district budgets of districts (in cities), budgets of towns and rural settlements.
5. Expenses of enterprises and organizations for the payment of taxes and fees specified in subparagraphs “g”, “h”, “o”, “f”, “x” and “h” of paragraph 1 of this article are included in the financial results of the enterprises, land tax - on the cost of products (works, services), other local taxes and fees are paid by enterprises and organizations at the expense of the part of the profit remaining after paying the profit (income) tax.

6. When executing production sharing agreements concluded by the parties in accordance with the Federal Law "On Production Sharing Agreements", the collection of local taxes and fees is replaced by the division of produced products between the state and the investor or is carried out in accordance with the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation on taxes and fees and relevant regulatory legal acts of local governments, taking into account the provisions of the Federal Law “On Production Sharing Agreements”.

President of the Russian Federation B. Yeltsin

Law of the Russian Federation “On the fundamentals of the tax system in the Russian Federation”

An independent tax system of the Russian Federation began to be created in October - December 1991. The laws of October 11 and 18, 1991 established land tax and taxes credited to road funds. On December 6-7, 1991, laws were adopted on taxes: value added, excise taxes, and personal income tax. A number of legislative acts on other taxes, fees, and duties were also adopted. All new taxes came into force on January 1, 1992. The formation of the tax system of Russia as an independent state was completed by the adoption of the Law of the Russian Federation of December 27, 1991 No. 2118-1 “On the Fundamentals of the Tax System in the Russian Federation” (hereinafter referred to as the Law on the Fundamentals tax system).

The Law on the Fundamentals of the Tax System was put into effect on January 1, 1992 (with the exception of provisions on the procedure for distributing taxes on value added and profits of enterprises and organizations to the budget system) and determined until January 1, 1999 (before the entry into force of part one of the Tax Code Code of the Russian Federation) general principles for constructing the tax system in the Russian Federation, established a list of taxes, fees, duties and other obligatory payments, determined the rights, obligations and responsibilities of taxpayers and tax authorities. It formulated the main general provisions on the rules for establishing and enacting new taxes.

In accordance with the Law on the Fundamentals of the Tax System, the establishment and abolition of taxes, fees, duties and other payments, as well as benefits provided to taxpayers, were carried out by the Supreme Council of the Russian Federation (later the Federal Assembly) and other government bodies. Government bodies of national-state, national- and administrative-territorial entities could provide additional tax benefits only within the limits of tax amounts credited in accordance with the legislation of the Russian Federation to their budgets. Laws leading to changes in tax payments did not have retroactive effect.

The tax system was formed by a set of taxes, duties and other payments levied in accordance with the procedure established by law. A tax, fee, duty and other payment was understood as a mandatory contribution to the budget of the appropriate level or to an extra-budgetary fund, carried out by payers in the manner and under the conditions determined by legislative acts.

In accordance with the Law on the Fundamentals of the Tax System, tax payers were legal entities, other categories of payers and individuals who, in accordance with legislative acts, were obliged to pay taxes. Taxpayers were subject to registration with the State Tax Service of the Russian Federation (hereinafter referred to as the State Tax Service, later transformed into the Ministry of Taxes and Duties of the Russian Federation, hereinafter referred to as the Ministry of Taxes and Duties) without fail. The registration procedure was determined in laws on specific types of taxes and other obligatory payments. Banks and credit institutions could open current and other accounts for taxpayers (except for individuals) only upon presentation of a document confirming registration with the tax authority. Banks were required to report the opening of accounts to the tax authorities within five days. In accordance with the Law of the Russian Federation of July 16, 1992 No. 3317-1, for failure to comply with these requirements, administrative fines were imposed on the heads of banks and credit institutions in the amount of five times the minimum monthly wage established by law (MMOT or minimum wage).

The objects of taxation were understood as income (profit); the cost of certain goods; certain types of activities of taxpayers; transactions with securities; use of natural resources; property of legal entities and individuals; transfer of property; added value of products (works, services) and other objects established by legislative acts.

The principle of one-time taxation was formulated in the Law on the Fundamentals of the Tax System as follows: “The same object may be subject to one type of tax only once during the taxation period specified by the Law.” At the same time, in accordance with this Law, there was no prohibition on repeated and multiple taxation of the same object, if this repetition or multiplicity arose as a result of the imposition of different types of taxes and was carried out in different periods of time.

Tax rates (except for excise tax rates and customs duties) were subject to establishment by the Supreme Council of the Russian Federation and other government bodies in accordance with the specified Law (as amended by the Law of the Russian Federation of May 21, 1993 No. 5006-1). For certain types and groups of goods, excise tax rates were established by the Government of the Russian Federation. The rates of customs duties were determined in the manner established by the Law of the Russian Federation “On Customs Tariffs”.

The distribution of funds from taxes and other obligatory payments between budgets of different levels and extra-budgetary funds was carried out in the manner and under the conditions determined by the supreme legislative body of the Russian Federation and other government bodies in accordance with the Law on the Fundamentals of the Tax System and other legislative acts.

The law established the following main types of tax benefits:

- non-taxable minimum taxable object;
- exemption from taxation of certain elements of the tax object;
- exemption from taxes for individuals or categories of taxpayers;
- lowering tax rates;
- deduction from tax salary (tax payment for the billing period);
- targeted tax benefits, including tax credits (deferment of tax collection);
- other tax benefits.

The norm of the Law on the Fundamentals of the Tax System (as amended by the Law of the Russian Federation of December 22, 1992 No. 4178-1) on the prohibition of the provision of individual tax benefits (benefits provided to individual taxpayers) was formulated as follows: “It is prohibited to provide tax benefits of an individual nature, unless otherwise established by legislative acts of the Russian Federation.” Thus, in principle, the legislation allowed for the provision of individual tax benefits subject to certain conditions.

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Land tax and corporate property tax

By the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation,” this tax is classified as taxes of the republics within Russia, territories, regions, and autonomous districts. It is provided that the entire amount of property tax payments is credited in equal shares to the central budgets of the specified administrative entities and to the district and city budgets at the location of the payers. The main regulatory documents on the property tax of enterprises are the Law of the Russian Federation “On the Property Tax of Enterprises”, Letters and Explanations of the State Research Service of the Russian Federation to it, as well as other documents issued in furtherance of this law. The objectives of the tax are: to provide the central budgets of the regions with stable sources for financing budget expenditures; create incentives for enterprises and organizations to release excess, unused property. Payers of property taxes. These include all enterprises, institutions and organizations, their branches and other similar divisions that have a separate balance sheet and current account, as well as foreign legal entities carrying out business activities on the territory of the Russian Federation. Only a narrow circle of legal entities are exempt from paying tax: budgetary institutions and organizations, religious associations and organizations, enterprises and organizations owned by public organizations of disabled people, the Central Bank of the Russian Federation and its institutions, investment funds. Object of taxation. It is property in its value terms that is on the balance sheet of the enterprise. The totality of fixed assets, material, inventories, costs and intangible assets is accepted as the object of taxation. Calculation of the average annual value of the enterprise's property. To calculate the property tax of an enterprise, its average annual value must be determined. The average annual value of the enterprise's property for the reporting period (quarter, half-year, 9 months and year) is calculated by dividing by 4 the amount obtained by adding half the value of the property on January 1 of the reporting year and on the first day of the month following the reporting period, as well as the amount of the value of the property for each first day of all other quarters of the reporting period. The list of asset and liability items on the balance sheet of an enterprise used to calculate the taxable base of the property tax of enterprises includes: Asset items Fixed assets (01) Long-term leased fixed assets (03) Intangible assets (04) Materials (10) Animals for growing and fattening ( 11) IBP (12) Preparation and acquisition of materials (15) Main production (20) Semi-finished products of own production (21) Auxiliary production (23) Service production and facilities (29) Non-capital work (30) Deferred expenses (31) Finished products ( 40) Goods (41) Liability item Depreciation of fixed assets (02) Depreciation of intangible assets (05) Depreciation of IBP (1Z) The tax base also takes into account the balance of the account. 16 “Deviations in the cost of materials” and “Other inventories and costs” of section II of the balance sheet asset. Tax rate. Specific rates for the property tax of enterprises are established by the highest legislative bodies of the republics within the Russian Federation, territories and regions. In this case, the maximum tax rate should not exceed 2% of the tax base. The law prohibits establishing individual tax rates for individual enterprises. Benefits. Currently there are incentives for corporate property taxes. The following property is not subject to taxation: budgetary institutions and organizations, government and administrative bodies, the Bar Association, the Federal and other notary chambers; enterprises for the production, processing and storage of agricultural products, cultivation, fishing and processing of fish; specialized prosthetic and orthopedic enterprises; property used only for educational and cultural needs; religious associations and organizations, national and cultural societies; enterprises, institutions and organizations of housing and communal services (except hotels); public organizations of disabled people; research institutions; newly created enterprises - within one year after registration, etc. Preferential types of property on the balance sheet of enterprises include: departmental housing; fire safety and nature protection facilities; Earth; communications satellites; equipment for the production, processing and storage of agricultural projections and some others. Legislative (representative) bodies of constituent entities of the Russian Federation and local self-government bodies may establish additional tax benefits for certain categories of payers within the limits of amounts credited to the budgets of constituent entities of the Russian Federation. Accounting for settlements of enterprises with the budget for corporate property tax. It is maintained on balance sheet account 68 “Calculations with the budget”, in a separate sub-account “Calculations for property tax”. The tax amount is reflected in the credit of account 68 and the debit of account 80 “Profits and losses”. There are no advance payments for property taxes. The taxpayer independently makes payments to the budgets of their regions on a quarterly accrual basis from the beginning of the year. At the end of the year, the final settlement with the budget for this tax is made on the annual balance sheet. Deadlines for submitting calculations and paying taxes. Calculations of tax and the average annual value of property for the reporting period are submitted by enterprises to the tax authorities at their location along with an accounting report within the deadlines established for the submission of quarterly and annual reports. Tax payment is made for quarterly calculations within five days from the day established for the submission of the accounting report for the quarter, and for annual calculations - within ten days from the day established for the submission of the accounting report for the year. The responsibility of tax payers, as well as the exercise of control by tax authorities, is regulated by the Laws of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation”, “On the State Tax Service of the RSFSR” and other legislative acts. Land tax According to the Law of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation”, this tax is classified as local taxes. The main regulatory documents on land tax are the Law of the RSFSR “On Payment for Land”, Letters and Explanations of the State Research Service of the Russian Federation to it, as well as other documents issued in furtherance of this law. The use of land in the Russian Federation is paid. One form of payment is the land tax, which is annually levied on land owners, landowners and land users (except for tenants). Purpose of taxation. The purpose of introducing payments for land is to stimulate the rational use, protection and development of land, increase soil fertility, equalize the socio-economic conditions of management on lands of different quality, ensure the development of infrastructure in populated areas, and the formation of special funds to finance these activities. The objects of land taxation and rent collection are land plots provided to legal entities. Land tax is levied on an annual basis on taxable land area provided in accordance with the established procedure to legal entities for ownership or possession. Tax rate. The amount of land tax does not depend on the results of economic activities of land owners, landowners, land users and is established in the form of stable payments per unit of land area per year. Payers of land tax are enterprises, associations, organizations and institutions, as well as citizens of the Russian Federation, foreign citizens and stateless persons who have been granted land ownership or possession on the territory of Russia. The following are completely exempt from paying land tax: · nature reserves, national and dendrological parks, botanical gardens; · enterprises engaged in traditional crafts in places of residence and economic activity of small peoples and ethnic groups; · agricultural and forestry research institutions; · institutions of art and cinematography, education, healthcare, financed from the state budget, state bodies for the protection of nature and historical and cultural monuments, as well as religious associations, on whose land there are religious buildings used by them, protected by the state as monuments of history, culture and architecture; · enterprises, institutions, organizations and citizens who received disturbed lands (requiring reclamation) for agricultural needs for the first 10 years of use; · participants of the Second World War and some other military operations to defend the Motherland; · disabled people of war, labor, disabled children, visually impaired people, regardless of their disability groups; · institutions of culture, physical culture and sports, tourism, sports and recreational activities and sports facilities, regardless of funding sources; · Universities and individual research institutions, enterprises and organizations according to the list approved by the Government of the Russian Federation; · state communications enterprises that provide distribution (broadcast) of state television and radio broadcasting programs, as well as carrying out activities in the interests of the defense of the Russian Federation; · lands provided to support the activities of government and administrative bodies, as well as the Ministry of Defense of the Russian Federation; · sanatorium-resort and health-improving institutions, recreational institutions, which are in state and municipal ownership. The following are not subject to land tax: · lands occupied by a tracking strip along the state border of the Russian Federation; · public lands of settlements and public utilities (communication routes, lands to meet the cultural and everyday needs of the population, landfills for waste disposal, and other lands serving to meet the needs of the population). In addition, military personnel who are provided with land plots for the construction of individual housing are exempt from paying land tax in the part that goes to the republican budget of Russia. Benefits. Citizens organizing peasant (farm) farms for the first time are exempt from paying land tax for five years from the date of provision of land plots to them. Local government bodies have the right to lower rates and establish benefits for land tax, both for categories of payers and for individual payers. Land tax is not levied on land plots that are under agricultural development. Benefits established by local government authorities are provided within the limits of land tax amounts remaining at their disposal. Payment for agricultural land. The land tax on agricultural land is established taking into account the composition of the land, its quality, area and location. Minimum land tax rates for one hectare of arable land and other agricultural land are established by the legislative (representative) authorities of the constituent entities of the Russian Federation. Local governments are given the right, taking into account favorable conditions for the location of land plots, to increase land tax rates, but not more than twice. Payment for non-agricultural land. The tax for the lands of cities, workers, resort and holiday villages is levied on all enterprises, organizations, institutions and citizens who own, possess or use land plots at the rates established for urban lands. The tax for urban (village) land is established based on average rates. Average rates are differentiated by location and zones of different urban planning value of the territory by local governments of cities. The taxable area includes land plots occupied by buildings and structures, areas necessary for their maintenance, as well as sanitary protection zones of objects, technical and other zones, if they are not provided for use by other legal entities and citizens. The tax for part of the area of land plots in excess of the established norms for their allocation is levied at a double rate. The tax for lands occupied by housing stock (state, municipal, public, cooperative, individual), as well as personal subsidiary plots, summer cottages, individual and cooperative garages within city (village) boundaries, is levied on the entire area of the land plot in the amount of three percent on land tax rates established in cities and towns. The tax on part of the area of summer cottages and individual garages located in cities and towns in excess of the established norms for their allotment within the double norm is levied within 15 percent, and above the double norm - at the full land tax rates established for urban lands. The procedure for establishing and collecting payment for land. The basis for establishing tax and rent for land is a document certifying the right of ownership, possession and use (lease) of the land plot. Land tax paid by legal entities is calculated directly by these entities. Legal entities annually, no later than July 1, submit to the tax authorities a calculation of the tax due from them for each land plot. State tax inspectorates keep records of tax payers and monitor the correctness of its calculation and payment. Tax amounts are paid in equal installments no later than September 15 and November 15. If the tax is not paid within the prescribed period, a penalty will be charged. The legislative (representative) authorities of the constituent entities of the Russian Federation and local governments have the right to set other deadlines for tax payment. Revision of incorrectly performed taxation is allowed for no more than three previous years. The responsibility of tax payers, as well as the exercise of control by tax authorities, is regulated by the Laws of the Russian Federation “On the Fundamentals of the Tax System in the Russian Federation”, “On the State Tax Service of the RSFSR” and other legislative acts. Literature and other sources used 1. Kozlova E. P., Parashutin N. V., Babchenko T. N., Galanina E. N. Accounting. – 2nd ed., add. – M.: Finance and Statistics, 1997. 2. Gracheva E. Yu., Kufakova N. A., Pepelyaev S. G. Financial law of Russia. Textbook. – M.: TEIS, 1995. 3. Finance: Textbook / Ed. prof. A. M. Kovaleva. – M.: Finance and Statistics, 1996. 4. Taxes: Textbook. allowance / Ed. D. G. Blueberry. – 2nd ed., revised and additional. – M.: Finance and Statistics, 1996. 5. Directory on CD-ROM “Your Right”. CJSC "Information Systems and Technologies". April 1997.

Chapter II. TYPES OF TAXES AND COMPETENCE OF PUBLIC AUTHORITIES

Article 18. Types of taxes levied on the territory of the Russian Federation

2. The competence of public authorities in resolving tax issues is determined in accordance with this Law and other legislative acts.

Government bodies at all levels do not have the right to introduce additional taxes and mandatory contributions not provided for by the legislation of the Russian Federation, as well as to increase the rates of established taxes and tax payments.

The establishment and implementation of special tax regimes does not refer to the establishment and implementation of new taxes and fees. Cases and procedures for applying special tax regimes are determined by acts of legislation of the Russian Federation on taxes and fees.

Article 19. Federal taxes. Special tax regimes

1. The following taxes are considered federal:

a) value added tax;

b) excise taxes;

c) tax on personal income;

d) unified social tax;

d) excluded. - Federal Law of 05.08.2000 N 118-FZ;

f) tax on transactions with securities;

g) customs duty;

h) excluded. - Federal Law of 08.08.2001 N 126-FZ;

i) payments for the use of natural resources credited to the federal budget, to the republican budget of a republic within the Russian Federation, to the regional, regional budgets of territories and regions, the regional budget of an autonomous region, district budgets of autonomous okrugs and district budgets of districts in the manner and on the terms, provided for by legislative acts of the Russian Federation;

j) corporate income tax;

k) excluded. - Federal Law of 05.08.2000 N 118-FZ;

m) excluded. - Federal Law of July 24, 2002 N 110-FZ;

m) excluded. - Federal Law of 05.08.2000 N 118-FZ;

o) state duty;

n) tax on property transferred by inheritance and gift;

p) fee for the use of the names “Russia”, “Russian Federation” and words and phrases formed on their basis;

c) has become invalid. - Federal Law of December 31, 2002 N 193-FZ;

r) has become invalid. - Federal Law of December 27, 2002 N 182-FZ;

y) excluded. - Federal Law of 05.08.2000 N 118-FZ;

t) payment for the use of water bodies;

x) fees for issuing licenses and the right to produce and circulate ethyl alcohol, alcohol-containing and alcoholic products;

c) excluded. - Federal Law of August 5, 2000 N 118-FZ (as amended on March 24, 2001);

h) mineral extraction tax;

x) fees for the use of objects of the animal world and for the use of objects of aquatic biological resources.

2 - 4. Excluded. - Federal Law of 05.08.2000 N 118-FZ.

2. Federal taxes (including the size of their rates, objects of taxation, tax payers) and the procedure for transferring them to the budget or to an extra-budgetary fund are established by legislative acts of the Russian Federation and are levied throughout its territory.

3. When executing production sharing agreements concluded by the parties in accordance with the Federal Law “On Production Sharing Agreements,” the collection of federal taxes and fees is replaced by the division of produced products between the state and the investor. The collection of federal taxes and fees, which is not replaced by the division of produced products between the state and the investor, is carried out in accordance with the legislation of the Russian Federation on taxes and fees, taking into account the provisions of the Federal Law “On Production Sharing Agreements”.

A special tax regime for the implementation of production sharing agreements is established by the Tax Code of the Russian Federation.

Article 20. Taxes of the republics within the Russian Federation and taxes of territories, regions, autonomous regions, autonomous districts

1. The taxes of the republics within the Russian Federation, territories, regions, autonomous regions, and autonomous okrugs include the following taxes:

a) has become invalid. - Federal Law of November 11, 2003 N 139-FZ;

b) forest income;

c) excluded. - Federal Law of June 17, 1999 N 112-FZ;

d) has become invalid. - Federal Law of July 7, 2003 N 117-FZ;

e) has become invalid. - Federal Law of July 7, 2003 N 117-FZ;

e) has become invalid. - Federal Law of July 24, 2002 N 104-FZ;

g) transport tax;

h) gambling tax;

i) corporate property tax.

The paragraph is no longer valid. - Federal Law of July 7, 2003 N 117-FZ.

3. Excluded. - Federal Law of November 27, 2001 N 148-FZ.

3. Lost power. - Federal Law of 06.06.2003 N 65-FZ.

Article 21. Local taxes

1. Local taxes include the following:

a) property tax for individuals. The amount of tax payments is credited to the local budget at the location (registration) of the taxable object;

b) land tax. The procedure for transferring tax revenues to the relevant budget is determined by land legislation;

c) registration fee from individuals engaged in entrepreneurial activities. The amount of the collection is credited to the budget at the place of their registration;

d) - g) have lost their force. - Federal Law of July 7, 2003 N 117-FZ;

i) - c) have lost their force. - Federal Law of July 7, 2003 N 117-FZ;

h) excluded. - Federal Law of 05.08.2000 N 118-FZ.

3. Lost power. - Federal Law of July 7, 2003 N 117-FZ.

4. The tax provided for in subparagraph "h" of paragraph 1 of this article may be established by decisions of district and city representative authorities - local Councils of People's Deputies.

Amounts of payments for taxes and fees are credited to the district budgets of districts, city budgets of cities, or by decision of district and city representative bodies of power - local Councils of People's Deputies - to the district budgets of districts (in cities), budgets of towns and rural settlements.

5. Lost power. - Federal Law of July 7, 2003 N 117-FZ.

6. Lost power. - Federal Law of 06.06.2003 N 65-FZ.

Chapter III. FINAL PROVISIONS

Articles 22 - 26 were no longer in force on January 1, 1999. - Federal Law of July 31, 1998 N 147-FZ.

President
Russian Federation
B.YELTSIN

Moscow, House of Soviets of Russia

Law on the Fundamentals of Tax Reform. Law on the fundamentals of the tax system in the Russian Federation. "On the basics of the tax system in the Russian Federation"

Law of the Russian Federation “On the fundamentals of the tax system in the Russian Federation”

Land tax and corporate property tax

See also interpretations, synonyms, meanings of the word and what is the LAW ON THE BASICS OF THE TAX SYSTEM IN THE RUSSIAN FEDERATION in Russian in dictionaries, encyclopedias and reference books:

Chapter II. TYPES OF TAXES AND COMPETENCE OF PUBLIC AUTHORITIES

Chapter III. FINAL PROVISIONS