What is the taxation of individuals?

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2018-04-02 12:48:10

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Taxation of individuals is reduced to taxes on income and taxes on property. In the section of the tax code related to taxation of natural persons, addresses the issues of accounting for income taxes.

Income Tax

Each working citizen is obliged to pay the state a percentage of their salary. So it is accepted all over the world. If you look at the history and world practice of income tax, its purpose has always been to state Treasury received more contributions from the wealthy citizens and less from the poor. In Russia today the taxation of individuals is so that I can't say that the income tax has such a feature (13% of the almost any income it is the same for all). During the existence of the Soviet Union, despite the fact that all were considered equal and was not rich (that is not officially recognized that this segment of the population is), yet a law was passed freeing from taxes of workers. Today we went back practically to do with why left.

And has nothing to do with government spending so large (military, social benefits, debts), adopted tax levies is not enough. To such as running and civilized, developed countries. Partly for this reason they and are considered.

The taxation of physical persons in Russia are focused more or less on the capabilities of citizens. Have a car – pay vehicle tax; there is a flat-tax. Earn good money – replenish the Treasury. Bad earn – still pay.

The Ratio of salary and tax is now set as a percentage. The higher the salary, the greater the tax deduction from salaries on account of this type of tax (income). The law also provides various opportunities to reduce this amount. Including tax deductions (available to some categories of citizens, single mothers, for example). Here, in the number of opportunities to reduce tax, includes returns (if large spend on serious needs, such as housing), the costs associated with entrepreneurship. Enterprise is now actively encouraged by the state, part of the money spent will come back, however, have a lot of documents to gather.

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Taxation of individuals effective from the date of adoption of fundamental laws, from which emerged the modern tax system. This occurred for 90 years from the scattered laws we gradually came to the tax code.

According to the tax code of the Russian Federation, almost all types of income (single and continuous) are subject to tax. But there are some types of income are exempt from the rules, is benefits, pensions, compensation.

Taxation of property of physical persons

  1. If you registered any vehicle (even a jet) you are required to pay motor vehicle tax. The authority to register your vehicle, you will report to the tax, and only from there you will receive a receipt with the calculated tax amount.

  2. Residential and nonresidential building (excluding garden plots) in your property, are also taxed. It is calculated in the tax at statutory rates and the receipt of payment, sooner or later will come to you. Some categories of people are exempt from it (pensioners, families of the fallen troops affected by radiation, invalids, heroes of the Soviet Union).

Tax reporting of individuals

With regard to the submission of documents to the tax authority, individuals in certain situations have a duty to notify the local tax office about the income and pay the state tax on them. In some cases this obligation falls on the shoulders of citizens, and which do not:

- when receiving income from the lease of the property, upon receipt of income for services rendered (provided that, if there was a contract);

- income from the sale of property also to pay taxes;

- with any winnings.

- grant income (except gifts from family members);

- revenue from rental of scrap metal.

The document is submitted with information over the past year to 30 April by the Declaration.

No tax benefits and pensions from the state, as well as all kinds of compensation.

Taxation of individuals is intended to provide the state the necessary capital. But you should not miss the opportunities of tax deductions, tax return (articles in the tax code 214, 219-221).


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Alin Trodden - author of the article, editor
"Hi, I'm Alin Trodden. I write texts, read books, and look for impressions. And I'm not bad at telling you about it. I am always happy to participate in interesting projects."

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