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Taxes

In the Russian Federation the following types of tax and collecting are established:
federal, regional and local.

Taxes and fees which are established by the Tax Code of the Russian Federation are recognized as federal taxes and collecting and are obligatory to payment throughout Russia: value added tax, excises, income tax, income tax of the organizations, charges for use of objects of fauna and for use of objects of water biological resources, water tax, state fee, mineral extraction tax.

Taxes which are established by the Tax Code of the Russian Federation and laws of territorial subjects of the Russian Federation on taxes are recognized as regional taxes and are obligatory to payment in territories of appropriate subjects of the Russian Federation: transport tax, tax on a gaming, property tax of the organizations.

Taxes which are established by the Tax Code of the Russian Federation and regulations of representative bodies of municipal units about taxes are recognized as local taxes and are obligatory to payment in territories of the respective municipal units: land tax, property tax of natural persons.

On regional and local taxes tax rates, an order and terms of payment of a tax are established by laws of territorial subjects of the Russian Federation (regulations of representative bodies of settlements (municipal districts), urban districts). Also in the limits provided by the Tax Code of the Russian Federation tax benefits, the bases and an order of their application can be established. All other elements of a tax are established by the Tax Code of the Russian Federation.

The special tax modes are set by the Tax Code of the Russian Federation and can provide introduction of the federal taxes which are not stated above: the system of taxation for agricultural producers (unified agricultural tax), a simplified tax system, the system of taxation in the form of the single tax on imputed income for separate types of activity, the system of taxation at implementation of production sharing agreements, the patent system of taxation.

Placed: On Dec. 10, 2018 18:40
Changed: On Mar. 10, 2020 13:02
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