Classification Of Tax Rates. Types Of Tax Rates

by floreenathomas
Classification Of Tax Rates. Types Of Tax Rates

Russian law provides for a number of taxes and related rates. Fiscal policy is the appropriate government policy in view of their approval of separation efficiency and development of the national economic system as a whole. What is the specific determination of their values? What tax rate classification can cause?


Let us study the characteristics of this phenomenon, as the tax rate. This term mostly refers to the calculation based on the corresponding base unit of measurement for a particular type of waste in the budget. The designation tax rate is mostly done by a percentage. For example, Russia has a personal income tax rate of 13%, VAT – 18%.

In some cases, the corresponding figure is determined as a decimal number. 0.13 and 0.18 for personal income tax and VAT respectively. The law may provide for a tax rate of 0 (zero) for Russian taxpayers. In this simplified tax regime zero value of VAT can be observed for operating companies. Next, we consider this feature in more detail.


Let’s see what our main types of tax rates are. World economic science, there is a large number of relevant indicator definition methods.

Among the most common reasons for classifying the tax rate – the degree of burden for the payer. This performance can be determined in part as:

  • base (the rate, which does not involve the taxpayer of any particular category to apply exemptions and other preferences);
  • Reduced (this arrangement is determined, in turn, preferential or taxpayer status preferences subject to qualification for zero tax rate below);
  • Increased (rates such that the activity of the issuer of the recommendation is characterized by signs that the state gives him the right to charge more taxes).

Another reason for classification considered indicators – the method of their establishment. So, the tax rate can be:

  • Absolute (estimated collection amount is determined for each of the units of evaluation);
  • Relative (their value is directly proportional to the tax unit).

If we talk about the tax system of the Russian Federation, we can distinguish the basis for classification rates as federal, regional or local tax classification. Therefore, it will be relevant to the approval of different jurisdictions. For federal tax municipal institutions – RF subjects, relevant structures at the local level – rates, determined by the highest state authority for regional.


Know the basic tax rate is set by the tax code. Among the most common types of Russian budget taxes:

  • personal income tax;
  • For-profit organization;
  • VAT;
  • STS on earnings (profit);
  • UTII;
  • Car tax;
  • Acquisition of property for the organization;
  • Citizen’s Property Tax;
  • land tax

We will study their specific details.


Tax rate on personal income, or personal income tax in Russia – 13% for Russian residents, 30% – for people who do not get such status. Determinants by which donors belong to the first category – Russia year day bulk search. It does not matter whether a person is a citizen of the Russian Federation, or he is a foreigner.

Personal income tax in Russia is paid from various sources of income that a person receives: etc. Mining contract works and services, sale of property. However, it is possible to reduce the appropriate fee prescribed for a valid reason.

PIT rate, based on the basis for classification, we can be classified as defined above, base and relative. However, if the transmitter has any RF accommodation, then it can be classified as good, enhanced as its size increases more than 2 times.


Pay, mainly large business with large turnover. Small and medium enterprises are trying to work STS operations. In 2015 the tax rate on collection of enterprise income is 20% for all types. The law does not specify all types of benefits for organizations, such as payment of personal income tax for certain categories of taxpayers, the budget is required to make appropriate payments.

On the basis of the classification rate that we have identified above, which is set for income tax, the base and relative category can be attributed as such.


Standard rate Russia tax, VAT, plus – 18%. Salaries were not all at the same time. For companies operating in the simplified taxation system, the tax rate with respect to VAT is set to 0. Between this and the collection of personal income tax, you can draw a certain analogy – the organization of the payment of VAT provides for various reasons for the calculation and deduction of the law.

VAT rates can be categorized as relative and base.


Simplified Tax System, or STS – Interesting happening. Such fees are widely designed to reduce the tax burden for businesses, it is especially important for start-ups. . About 60 million friction – in fact, it is only the organization that can be used relatively small. Every year. When the fee is 6% from profit – – enterprise tax revenue collection is 15%: Russian law defines 2 types of bet for simplified tax system. Two circuits prefer one with entrepreneurial government.

For businesses operating under the simplified tax system, as we mentioned above, VAT is set at 0 tax rate. However, the company can independently produce energy efficiency documents for which it may be subject to payment of appropriate fees. Value Added Tax can be levied on basic and relative basis.

Set rates for STS, and a relative (they are installed as a fixed alternative to income tax) can be levied. But some lawyers still do not have a base to classify them in a separate category related to appropriate remuneration.


It should be useful for mutual study between public funds USN and FIU – FIU and FFOMS that provide for individual entrepreneurs themselves. These payments are made regardless of income or not. Therefore, the appropriate type of good absolute category of tax is such, their fixed value (as determined by the year) can be attributed. For example, in 2015, the corresponding amount is about 22 thousand. Rub. The payment of fees to state funds is the specialty of the legislative regulation that this payment can be fully offset against the payment of IP USN taxes. Basically, Form 0 tax rate for USN. This useful feature is very positively evaluated among Russian businessmen.


Some companies operating in Russia prefer to operate under the UTII (Unitary Tax on Disposable Income) regime. The rate under this type of fee is set by federal law, now it is 15%. K1 and will be K2 – but the physical performance of production, as well as the factor is used for the calculation of this tax base from him. What are the specific legal regulations in this collection? Basic yield, physical performance, and the first coefficient will be federal law, the second set – regional. Enterprise work UTII mode means that it does not carry a fixed fee for budgeting regardless of income. This tax rate is thus a non-refundable and related to the baseline.


Interest in transport tax related to regional divisions. It can be determined based on betting criteria:

  • Car or other vehicle
  • Engine output
  • Capacity
  • Year of production in a category or other reference

In theory, some of the indicators established by law in the relevant regions may vary greatly. For example, for a car with a 100 horsepower engine, the car tax collection rate can be from 1 to 25 rubles. per liter A. However, that figure, reduced or not more than 10 times the number recorded in the tax code can be increased by the authorities of the subject of the Russian Federation.

Transport tax rate is classified as a relative and a base. But the law provides the basis for classifying certain varieties of collection relevant indicators as leading increase or decrease in some cases.


Enterprise property tax is classified as territorial. What does it mean? First of all, the tax on property rates has been amended at the level of legislation of the Russian Federation. However, the tax code defines the limit of its rate – 2.2%. Property tax is paid to: Russian companies (including real estate ownership), foreign companies (if they own immovable and immovable property taken into account on the balance sheet).

Let’s compare your data collection and tax rate report types determined by us at the beginning of the article. We can classify the corresponding figures as a relative and a base.


Relations between citizens are required to pay property tax established by the laws of the Russian Federation, and also. Especially this obligation has to be complied with by owners of apartments, rooms and houses. Tax rates on real estate for citizens set by municipal authorities – in the range of 0.1-0.3% of the property’s scheduled value.

In this case, the reduction applied until 2019 in the formula for calculating the corresponding payment makes it easier for citizens to adapt to this tax burden. Also, deductions are used in the form of reduction in housing area for a given number of square meters and proportional reduction in its scheduled value in determining the amount of property tax of citizens.

Our award classification on citizen’s property tax can be attributed based on relative and base rates. Viewed collections are classified as local. This section also covers land tax. Study its specificity.


As in the case of citizen’s property tax, rates on acquisitions are recorded in municipal regulations. Their value cannot exceed 1.5%, in the case of land: housing construction used for agriculture, as well as suburban and garden plots. 0.3% – land limit value indicator for other classes.

Bids considered by the collection are relative and can be attributed to the base. 0.3% figure, some lawyers read down the steps.


Thus, Russia has allowed a variety of fee types and corresponding tax rates. 2015 is characterized by the significant activity of legislators in terms of adjustment of these criteria – some level of state tax liability regulation.

Perhaps the most significant adjustment to the tax law has concerned property taxes that must be passed on to citizens. Above all we note that the tax is calculated based on the Scheduled Value of such property. But as of 2015 the inventory value determined by the value collection, which is generally much lower.

The significant change is the transport tax differential. It is true that in 2015 the corresponding collections for luxury cars (from 3 million. Rub. and later) are calculated with the use of raising factors. 2015. Motor vehicle tax owners of expensive cars must pay according to stricter criteria – thus the year that significantly reformed the corresponding tax rate.

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