What is the taxation of individuals?

The taxation of individuals is reduced to income taxes and property taxes. In the section of the tax code, which deals with the taxation of natural persons, issues of tax reporting are discussed.

Income tax

Every working citizen is obliged to pay the state a percentage of his salary. So it is accepted all over the world. If we turn to history and the world practice of applying income tax, its purpose has always been to ensure that the state treasury receives more contributions from financially secured citizens and less from the poor. In Russia today, the taxation of individuals is conducted in such a way that one can not say that the income tax has such a feature (13% of almost any income is the same for all). During the existence of the Soviet Union, despite the fact that all were considered equal and there were no rich people (that is, they did not officially recognize that there was such a stratum of the population), a law was passed that exempted workers from such a tax. Today we have returned to almost what we left.

And there's nothing to be done about it, the state's spending is so high (military, social payments, debts) that the tax collection is not enough. To this extent, civilized, developed countries also resort. This is partly why they are considered so.

Today, the taxation of individuals in the Russian Federation is more or less oriented toward the opportunities of citizens. There is a car - pay a transport tax; There is an apartment - property tax. You earn well - replenish the treasury. You earn badly - pay anyway.

The ratio of wages and taxes today is set as a percentage. The higher the salary, the greater the amount of tax deductions from the salary in the account of this type of tax (income tax). The law also provides for various possibilities to reduce this amount. These include tax deductions (available to certain categories of citizens, single mothers, for example). Here, among the possibilities for reducing the tax, there is also a return (if large-scale spent on serious needs, for example, housing), costs associated with entrepreneurship. Entrepreneurship is now actively encouraged by the state, part of the spent will come back, however, many documents will have to be collected.

Taxation of individuals is effective from the moment of adoption of the basic laws, from which the modern tax system has developed. This happened throughout the 90-ies: from disparate laws, we gradually came to the tax code.

Under the RF Tax Code, almost all types of income (one-time and permanent) are taxed. But there are some types of income that make an exception to the rules - these are benefits, pensions, compensation.

Taxation of property of individuals

1. If you are registered with a vehicle (even a hydrocycle), you are required to pay a transportation tax. The body that registered your transport will submit information to the tax, and from there you will receive a receipt with the calculated amount of tax.

2. Residential and non-residential buildings (except garden areas) that are in your property are also taxed. It is calculated in tax according to statutory rates and in the form of a receipt for payment, sooner or later it will come to you. Some categories of citizens are freed from it (pensioners, families of dead servicemen, victims of radiation, disabled people, heroes of the USSR).

Tax reporting of individuals

With regard to the filing of documents with the tax authority, individuals in certain situations are required to notify the local tax office of their income and pay the state tax on them. In what cases does this obligation fall on the shoulders of citizens, and in which there is not:

- when receiving income from the rental of property, when receiving income for services rendered (provided that the relevant agreement was concluded);

- with income from the sale of property, a tax is also paid;

- with any winnings;

- from gratuitous incomes (except gifts from family members);

- income from the delivery of scrap.

A document with information for the past year until April 30 is submitted in the form of a declaration.

Tax benefits are not taxed and pensions from the state, as well as all types of compensation.

The taxation of individuals is intended to provide the state with the necessary capital. But you should not miss the opportunity to use tax deductions, tax refund (articles in the tax code 214, 219-221).