Collection is ... Payment of taxes and fees. Federal and local fees

Today we will talk about fiscal fees as an instrument of the most important domestic mechanism aimed at replenishing the budget. We learn about their functions, varieties, shortcomings, and also we will offer ways of their improvement.

Features of the tax system of the Russian Federation

Fiscal collection is an integral part of the tax system of our country. The latter, in turn, is a list of interrelated normative legal acts that regulate the order of imposing a burden on business entities.

A key feature of the Russian Federation's fiscal system is that the payment of a fee, even at the local level of imposing obligations, is absolutely and completely controlled by the current Tax Code. In other words, local governments have nothing to do with setting tax rates, even at their own level.

This type of fiscal policy is also called closed, since it is regulated by the highest regulatory legal act - the Tax Code, which means that the list of fees is unified and unified for all regions of the country. The Tax Code also provides for determining the rates of fiscal burden.

Types of fees and taxes in the Russian Federation

To date, the tax policy of our state has a multi-level structure. Fiscal collection is a complex instrument of domestic economic policy, which for several decades of its existence in an independent country has undergone a number of qualitative and quantitative changes. Over time, the level of national wealth and the degree of need to replenish the budget treasury have changed in Russia, and at the same time the tax policy has adapted to the new market conditions.

Perhaps the most important and key condition that makes it possible to differentiate obligations to the treasury in our country is the level of cash flow management. Thus, taxes are as follows:

• Federal fees (national);
• Regional obligations;
• Local.

Federal fees

To the obligations of a nation-wide scale are such categories of fiscal burden, with the payment of which money falls into the treasury of the highest instance. These include the following:

1. VAT (value added tax). Introduced one of the first in the Russian Federation, back in early 1992. Performs a regulatory function and is of an indirect nature.
2. Excise. Represents a margin for a certain category of goods (spirits, jewelry and tobacco products, fuel and lubricants). The fee is paid to the state treasury.
3. The burden on profits. Direct tax, as the object of taxation is the net income of the business entity.
4. Commitment to income from capital (taxed interest, dividends and shares).
5. Income tax - the object is the income in favor of individuals.
6. A single social contribution, which is also a state insurance of working citizens.
7. State and customs duties.
8. Fees for the use of raw materials, mineral resources, wildlife and other natural resources.

Taxes and fees of a regional character

The payment of taxes and fees at the regional level is also regulated by the current regulations, in particular the Tax Code. Such fiscal obligations include the following:

1. The fiscal burden on the property of the business entity (for example, the book value of the asset). The latter include all buildings and facilities, valuable equipment, but at the same time exclude railroads belonging to the state, as well as pipelines.
2. Real estate tax (applies only to individuals).
3. Monetary fees, as objects of which income from the sale of goods and services is recognized.
4. Transport tax (paid by owners of the vehicle).
5. Fiscal obligations with sales.
6. The tax burden on gambling.

Fiscal obligations of the local level of management

Local taxes are taxes levied by district authorities. At the same time, this process is still regulated by the current RF Tax Code, headed by the Ministry of Finance. Local taxes include the following:

1. Collecting on land. It is levied both from individuals and legal entities in whose ownership there are plots. The amount of the obligation goes to the treasury of the area on which the land is located.
2. Property tax. It extends to individual owners, who own homes, apartments and other real estate.
3. Fiscal obligation to advertise and license.
4. Dedicated fees. The object is property that has passed to a natural or legal person as a gift.

Disadvantages of the modern tax system of the Russian Federation

Since the fiscal fee is part of the coherent economic mechanism of the state, it is an integral part of the overall domestic policy of the country. And what is it, the policy of the Russian Federation?

No matter how sorrowful it may sound, the fiscal mechanism of the Russian Federation is only at the first stage of its formation. The fact is that trying to make it perfect, business entities in tandem with fiscal authorities made it so complicated that the budget system from a well-coordinated mechanism turned into a bureaucratic cloak.

Perhaps, with such a huge amount of taxes of the same type, we are far from perfect. By the way, what is interesting is that experts say that our state should simply change consultants and researchers who have made a lot of efforts to compose stumbling normative and legal acts acting at different levels. With our potential, we could organize a coherent and well-functioning system, but so far, alas ...

Ways to improve the tax system of the Russian Federation

Since the fiscal fee is just a small, if key, part of the country's fiscal mechanism, it is still necessary to begin improving the budget policy with it.

So, you can bring a number of measures to improve the situation:

1. It is necessary to simplify the graduation rates, which has become customary in relation to indirect taxes. One or two are sufficient for a general and special regime of fiscal policy.
2. It is necessary to unite a huge number of obligations for the use of forest, aquatic subsoil, wildlife and other things. It's enough to use natural resources, is not it?
3. Local governments should take a direct part in establishing and regulating regimes at the level of their competence.
4. It is necessary to conduct an inventory of fiscal benefits more often.