How much tax you pay is actually

Russia looks favorably in the ranking of countries drawn up in accordance with the size of the income tax. The list it occupies 116thPersonal income tax rate - country rankings out of 135, and in 9 countries, closing the rating, the income tax is not there.

On January 1, 2001 in Russia the rate of income tax equal to 13%. For comparison, in Sweden it is 57%, and in Denmark - 56%. So when someone says something about the development of social support in Scandinavia, the argument suggests itself: it is given to the citizens of more than half of the salary on account of taxes, and we have - only 13%. But not all so simple.

There are a variety of taxes and fees that Russians pay out of his salary, and of them eventually develops a decent amount.

Taxes on income

Tax on personal income

If you have income from which to pay taxes. And here is just the current rate of 13%.Tax Code Chapter 23. Tax on personal income An exception - tax for self-employed, Where revenues can pay 4-6%, but it still acts as an experiment and not for the whole of Russia.

If you charge a salary of 45 thousand rubles, you get your hands on only 39 150 rubles.

When it comes to salary, the employer in most cases deducts personal income tax to the state itself. If he does not do this or you have other income, you must specify them in the tax return and pay yourself.

PIT is paid not only wages but also on the income from the sale of securities, the remuneration received in kind, and even more prizes and giftsArticle 217 of the Tax Code. Income not taxable (exempt from taxation) 4000 rubles received from organizations and individual entrepreneurs.

Social insurance contributions

Previously, these payments were called unified social tax in 2010RF Government Decree of 3 March 2012 № 177 it was canceled. But they preserved deductions.

The employer pays 22%Article 425 of the Tax Code. Rates of insurance premiums of your salary in Pension Fund5.1% - obligatory medical insurance and 2.9% in the Federal fund - the Social Insurance Fund. Total is 30% of the assessed amount.

If an employer gave you the money, then the salary of 45 000 excluding personal income tax amounted to 58.5 thousand rubles.

At high income with a certain amount of contributions is reduced. After the annual income will reach 1.15RF Government Decree of 28.11.2018 number 1426 "On the limiting value of the base for calculation of premiums for compulsory social insurance in case of temporary disability and maternity and mandatory pension insurance on January 1, 2019 ' million, with the remainder only 10% will be transferred to the Pension Fund. For social insurance is provided in the strap 865 000, and after these fees are not paid at all.

In addition, a more contribution for insurance against accidents at work and occupational diseases. He is 0,2-8,5%Federal law "On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2006" dated 22.12.2005 number 179-FZ - the amount depends on the class of professional risk officer.

property taxes

personal property tax

Dresses, if you have ownedTax Code Chapter 32. personal property tax:

• house;
• apartment or room;
• a garage or a parking space;
• a single real estate complex;
• object under construction;
• any other building or structure.

Most property tax is considered to be regions of Russia of the cadastral value object. She, unlike inventory, takes into consideration not only technical specifications, but also the location and infrastructure, and most close to the market.

The tax rate is from 0.1% to 2% - it depends on the region and the land object value. The more expensive it is, the higher the rate.

the law provided deductionsRussian Tax Code (Part 2). For example, when calculating the tax on the total value of the apartment price is subtracted 20 square meters, and only the balance is considered to be a tax.

There are regions where the tax is still considered by the inventory value, but in 2018 - the latest for which contributions credited under this scheme.

Transport tax

As the name implies, it is a tax on transport, not only in the car. Under the lawTax Code Chapter 28. Transport tax fall motorcycles, buses, ships, boats, snowmobiles, airplanes and so on.

Tax rates are established regions and depend on the power of the engine. Each horsepower (kilogram of jet engine thrust, one register ton vehicle, and so on) is estimated in rubles.

However, the rate can not exceed the established by the Tax Code is more than tenTax Code Chapter 28. Transport tax time.

Land tax

Dresses, if you have a plot in the propertyArticle 389 of the Tax Code. object of taxation land, which is located in the town, township or other municipality.

Tax is calculated on the cadastral value, and the rate may not exceed 0.3% in relation to the land of Housing and Communal Fund, plots of agricultural land, cottages, gardens, private farming and customs of land, 1.5% - for the rest objects.

Regions may, within their territory to set local rates less than those figures.

Taxes for the consumer

Value added tax

Taxes are paid not only on income but also expenditure. VAT incorporated in the price of many products and is 20%. An exception is made for socially important goodsArticle 164 of the Tax Code. tax rates and services - medicine, children's products, the necessary products and so on.

excises

Alcohol, tobacco, fuel, cars and powerful motorcycles are excisableArticle 181. excisable goods products.

Excise tax - an indirect tax, which eventually also falls on the shoulders of the buyer. Moreover, buying a bottle of wine, you pay him and VAT.

In 2019 godu excise per 1 liter of anhydrous ethyl alcohol contained in the product is 418Article 193 of the Tax Code. tax rates rubles per 1000 cigarettes - not less than 2568 rubles per 1 ton of gasoline grade 5 - 12 314 rubles.

Customs duties and limits

Since 2019 reduced the limits on the cost and weight of international postal items, which are not subject to customs duties and taxes. For parcels worth more than 500 euros and heavier than 31 kilograms will have to pay 30% of the cost over the limit and not less than 4 euros per kilogram overweight.

But if the goods for you vvoz retailer, customs duty, you still pay the same - it will be included in the price.

Bids set the Eurasian Economic Commission. So, for import coffee beans you have to pay 8%Common customs tariff of the Eurasian Economic Union of the customs value, but not less than 0.16 euro per 1 kg of soap - 4.5% plus 0.02 euro per 1 kg.

With the result that

Similarly, to calculate what percentage of the Russian pays to the budget, it is not easy. Personal income tax and social contributions add up to 43%, and taking into account the fee for any injuries - from 43.2% to 48.5%. The final figure depends on the presence of a citizen of the property and how much and exactly what he is buying.

So, Dean of the Economics Faculty of Moscow State University. M. IN. University Alexander Auzan said that the Russians are actually paying 48%The Russians actually pay 48% instead of 13% VATInstead of 13% tax.