Презентация - налоговая система РФ

Taxes Minakova Elizaveta B-31

Functions of taxes. A Three functions of taxes: fiscal, Economic control.

Fiscal The fiscal function of taxes ensures the withdrawal of part of the financial resources of society to create the material basis for the existence of the state and its functioning. In Russia, tax revenues account for more than half of the consolidated budget revenues. The bulk of the revenue is provided by value added tax (VAT), mineral extraction tax, excise taxes on petroleum products, corporate income tax and personal income tax (personal income tax).

Economic The economic function of taxes is their impact on the economic development of the country. The task of the state is to form a tax policy that will provide the necessary level of state income, but will not hinder the economic development of the country.

Control The regulatory function manifests itself in changing the rates of taxes and fees, establishing benefits for certain categories of taxpayers, creating conditions for the optimal development of entrepreneurship in the Russian Federation, regulating foreign economic activity. The stimulation of taxpayers is manifested in the introduction of tax benefits, in the differentiation of tax rates that are applied by the state when conducting tax policy

Tax on the sale of real estate and rental If an individual is a resident of the Russian Federation and rents an apartment, then he has an obligation to pay 13% from such income, for a non–resident - 30%. Not only the amount of rent is taxed, but also utility bills (except meters), if they are paid by tenants. You need to calculate and pay the tax yourself, but not every month. By April 30, you need to file a 3-NDFL declaration with information about all income for the past year, and then pay off the tax. In case of sale of real estate, a resident must pay 13%, and a non–resident - 30%. But there are many nuances

Tax from sources of income outside Russia It is 13% and applies to income such as: receiving funds when working for foreign companies; sale or leasing of property abroad; pensions, allowances, scholarships and other similar payments; payment of insurance upon the occurrence of an insured event; payments for the use of copyright or related rights.

Taxes F Don 't forget to pay taxes !