The government of the country has established tax duties that are paid to the state budget. The tax code establishes a system of taxes, which consists of three parts:

  • Federal level.
  • Regional level.
  • Local.

Federal taxes are prescribed in the tax code, their changes can be made by the tax authorities. All taxpayers are required to pay a fee, a fee, a contribution. Other taxes, for example, regional taxes, are payable to the regional budget and apply to all subjects of the Russian Federation. The country's government has given regional authorities the authority to introduce or cancel tax rates, to change them.

Local taxes are regulated by acts at the Federal level, and local authorities can also introduce or cancel taxes and fees.

Let's figure out what applies to regional taxes and who is the payer.

All taxpayers who carry out entrepreneurial activities in the territory of the subject are required to pay these taxes. Regional taxes include the following:

  • Corporate property tax.
  • Transport tax.
  • Gambling business (for some subjects).

Regional authorities are empowered to determine tax rates, the procedure and deadline for tax payment, as well as benefits. But the main elements of the rates are determined by the tax authority of the Center.

For some commercial structures, special tax regimes have been developed, but this does not relieve them of their responsibility to pay tax at any level.

The payment of taxes to the regional treasury does not depend on the tax regime, the only thing that will differ is the tax rate.

The phrase was repeatedly uttered: "Pay your taxes and live in peace." This means that if you pay the fee on time, your organization will not be disturbed by the tax authority with the requirements to pay fines and penalties.

Understand the difference between regional and local taxes.

What is the difference between taxes

In order to specifically understand which budget taxes go to and which ones, we will compile a table of federal, regional and local taxes.

The table shows that taxes are paid not only by commercial organizations, but also by individuals.
So what are regional taxes and fees? They are established in accordance with the Russian Tax Code, and all subjects of the Russian Federation pay them.

It was listed above which taxes in the regions are paid by legal entities and individuals. If there is a vehicle, then this tax is paid by all citizens of the subject.

Many merchants and ordinary people may be wondering: is personal income tax a federal or regional tax?

Personal income tax and VAT what taxes?

Income tax is paid by all working citizens of the country, and this tax is federal, it is spelled out in the Tax Code (Article 13). The exception is foreign citizens working on a patent. Taxes from them remain in the region.

Article 56 of the Tax Code stipulates that 85 percent of all income from income tax remains in the regional budget, the rest is distributed among districts, towns, municipal districts.

So, we can say that regional taxes and fees include not only the tax on transport and property of organizations, but also part of the personal income tax.

You can also ask the question: is VAT a federal tax or a regional one? Value added tax is that part of the duty that is included in the cost of a product or service, this tax is federal. All merchants and organizations are required to pay this tax on time.

Results

The list of taxes that are paid to the federal budget can be seen in the articles of tax legislation. Among them are such large ones as income tax and VAT, excises. All this significantly replenishes the country's budget.

The regional budget is significantly replenished if there are jobs in the region, factories and factories are functioning, and agriculture is developing.

For the region, this will mean the growth of both the subject itself and the standard of living of the working population. The more working citizens involved in business, the more taxes and contributions are paid, and, accordingly, the budget is replenished.

Starting your own business involves filling out and submitting tax returns. Why do we need KBK, where does the money go, what information is needed to process a payment order?

The simplified taxation system was introduced by part 2 of the Tax Code of the Russian Federation and is a type of tax system in which the rate for small businesses is reduced and simplifies accounting and tax reporting.

Simplified tax is paid at the place of residence for individual entrepreneurs and at the object of registration for institutions. It does not have a specific place of attachment, activities can be carried out throughout the territory of the Russian Federation, but paid for at a registered site.

USN refers to federal types of duties, the funds paid are credited to the general state account, but the distribution itself takes place according to budgets. Those 100% further credited to the regional budget. All transfers are made without the participation of the taxpayer.

According to the Tax Code of the Russian Federation, types of bets that apply to the simplified tax system:

  • organizations pay 6% ;
  • 5-15% with income less expenses.

Advance payments must be paid until the 25th for the past period (quarter, six months, 9 months), i.е. in April, July and October. At the end of the calendar year, the total amount for payment is considered, with the “income minus expense” scheme, a single and minimum tax is considered. If any of the dates falls on a weekend, the payment will be deferred to the next business day.

Exist special conditions for organizations and individual entrepreneurs located on the simplified tax system when payment should be received:

  • completion of the enterprise - before the 25th day, after the closure of the IP next month (notify the Federal Tax Service);
  • loss of the simplified tax system - on the 25th day of the month following the month when the rights were lost.

Basic details

In 2019, taxpayers are required to make the final payment for 2018, taking into account advance payments already made, as well as 3 quarterly advance payments. Requisites for this year have practically not changed. The main fields for filling out the payment form that you need to study.

Field number Name Specifying the details for paying the tax
101 taxpayer 09 - individual entrepreneur, 01 - institutions
18 type of operation 01
21 turn of payment 5
22 code 0 - advance payment or tax indicated by the IFTS
24 payment object and purpose STS on income or advance payment
104 KBK 182 105 01011 011000 110
105 OKTMO location of individual entrepreneur or company
106 payment basis current payment, debt, requirement of the Federal Tax Service
107 due date for the quarter (Q.01.2019), for the year (DY.00.2018)
108 payment number 0 - advance payment or tax, the collection number is provided by the tax office
109 date of documentation 0 - advance payment, number of the declaration when paying the tax, if its serial number is required

Payment of fees is possible only in Russian currency. Execution will not be considered valid if the executor's bank and the treasury account number for the territory of Russia where the taxpayer is registered are incorrectly indicated.

Uniform for all taxpayers

General information that taxpayers provide is passport data, they must be entered. The KBK code differs for categories of payments and direction to the budget. Therefore, the code for profit and income minus expenses will be different. Requisites for the payment of USN tax, purpose of payment and everything else is filled in according to the same principle.

They can only be changed if the payer himself has changed any data, for example, the last name, the name of the organization. All data on details are updated in accordance with legislative acts, which will be reported by the Federal Tax Service.

It is also recommended to use the form for filling out payment documents for transferring taxes.

Regulation of the use of budget classification codes

BCC is used to record expenses, income and is used in tax and accounting, with the help of which payment documents are drawn up.

The CBC has greatly facilitated the work of distributing the budget among the regions of the Russian Federation at the federal level for the next year. When making a payment, there is the ability to fully determine its category, purpose, who sent it and when. A set of 20 digits, each of which refers to payment categories.

CSC classifies various payment categories:

  • fines for damages;
  • payment of insurance;
  • taxes of any categories;
  • state fees, etc.

If the code is written incorrectly, the money can go in a completely different direction, which subsequently threatens to impose fines.

Filling out a payment

It is necessary to draw up a payment order under the simplified tax system in 2018 in the form approved by the legislation of the Russian Federation. Each field is assigned your identification number.

The income statement must include the following information:

  1. The status of the person (101) paying the tax is IP - 09 or organization - 01.
  2. Order of payment (21) - advance payment or tax - 5, if the Federal Tax Service has submitted a request for payment - 3.
  3. KBK (104).
  4. OKTMO (105) - code of 8 or 11 digits for location.
  5. The reasons why the tax is paid (106) - constant payment, debt, advance payment.
  6. Payment term (107) - year, quarter to which the payment belongs.
  7. Payment number (108) - set to 0 if the individual entrepreneur pays an advance or a single tax.
  8. Document date (109).
  9. Payment category (110) - not filled.

Codes may change from time to time, latest amendments for 2018 by CSC.

The table below shows payment numbers, which must be filled out correctly in order to avoid incorrectly sending a payment.

Field number Codes with padding Peculiarities
101 01 - legal entity, 09 - individual entrepreneur
18 01
21 5
22 0, the number offered by the IFTS
24 advance payment, single tax, minimum tax under the simplified tax system
104 182 105 010 21 01 10 00110 for minimum tax
105 OKTMO by location of organization and individual entrepreneur
106 type of payment (current, advance, per year)
107 Quarterly, per year
108 0 or at the request of the Federal Tax Service
109 0 when the declaration was signed

What to pay attention to

When making a payment, it is worth highlighting some nuances, which will eliminate late payment and filing errors.

When filling out the payment, you need to prepare 4 copies, they are needed:

  • for the bank to write off funds;
  • 2 copies - to confirm the transfer and its posting, also serves as the basis for confirmation of payment for recipients;
  • proof of payment that it was made for the taxpayer.

Please note that the documents will be accepted, but the payment will be made only after the money is credited to the account. It should also be borne in mind that the current account of an individual entrepreneur and the account of an individual - completely different categories.. Based on an agreement with the bank, individual entrepreneurs cannot use their personal accounts to pay taxes. The Central Bank of the Russian Federation can block the payment or even the entire account.

When submitting a paper type of documents, corrections, including with the help of a correction fluid, are not accepted. To submit a payment electronically, you can pre-register it in the "Declaration" program.

Errors made when filling out may serve as a refusal of the bank to accept the order. There are also restrictions on the number of characters, they do not apply to details, because. there is a standard set of numbers. When filling in the name of the recipient and taxpayer, the allowable amount is 160, the purpose of the payment is 210.

The Federal Tax Service provides an opportunity to generate online payments, the service corrects errors automatically, which allows you to draw up an order correctly. All codes and names are already in the program, they only need to be selected.

Filling out and transferring a payment order is a simple process if you study it in detail. The classification of budget codes will allow you to determine to which of the incomes your code is assigned. Timely payment of taxes and the correct filling of declarations will avoid penalties and fines.

On the taxes of individual entrepreneurs under the simplified tax system - on the video.

The simplified taxation system is distinguished by convenience and ease of use. It is available to entrepreneurs in two forms with different tax objects and rates. The issue of belonging to the USN - federal or regional tax, arises when determining the budget for transferring the calculated tax liability.

General characteristics of the simplified mode

Business entities prefer the simplified tax system due to the exemption from paying a number of taxes and the absence of the need to compile tax returns more often than once a year. Depending on the expected volume of annual revenue and expected operating costs, you can choose the most profitable object of taxation:

  1. On the basis of "income", for which the tax rate is at the level of 6%. The tax base is formed from the total amount of annual revenues.
  2. On the basis of "income minus costs", in which the amount of the tax base is calculated as the difference between revenue and costs incurred. Expenses can be included in the calculation, provided that they are included in the current list of costs approved by law, and are economically justified, have documentary evidence.

If the expenditure part covers more than half of the income, then it is advantageous to use the second type of simplified tax system.

Rules for paying the simplified tax system

Tax Code of the Russian Federation in Art. 12 establishes 3 types of taxes:

  1. Federal.
  2. Regional.
  3. Local.

Accounting for tax liabilities of different types of budgetary affiliation is carried out separately. If there is an overpayment on one of the taxes, it cannot be set off against the tax payable to another budget. Excessively transferred amounts to the federal budget are allowed to be transferred to accounts for paying other federal taxes, but not to cover debts on regional or local taxes.

When switching to a simplified special regime, business entities are required to submit a tax return to the IFTS with a frequency of 1 time per year. Reports are submitted to the departments of tax authorities:

  • for individual entrepreneurs with reference to the merchant's place of residence;
  • for legal entities, the division of the tax inspectorate is selected at the place of registration of the enterprise.
The tax is paid without division by belonging to the territories of receipt of income. The entire amount of the tax liability is transferred at the place of registration of the individual entrepreneur or at the place of registration of the company. What type of USN tax - local tax or federal:
  • entrepreneurial activity can be carried out in different places of the Russian Federation;
  • it is necessary to file reports and pay tax with reference to the place of registration or residence;
  • tax transfers are sent to the federal budget.

Redistribution of received tax

At the last stage, the funds received on the account of the federal treasury are redistributed between the budgets of other levels. These manipulations take place without the participation of taxpayers. The norms of the Budget Code in Art. 56 states that incoming resources from tax payers under the simplified tax system should be redirected in the amount of 100% to the budgets of the regions. Mentions that the simplified tax system belongs to the category of federal taxes are contained in the Letter of the Federal Tax Service dated May 10, 2006 under No. ММ-6-19/ and in the Letter issued by the Ministry of Finance dated April 20, 2006 No. 03-02-07/2-30. The simplified system is not listed in the list of taxes in Art. 13-15 of the Tax Code of the Russian Federation. But there is a reference to the fact that the simplified special regime belongs to the federal budgetary group in Art. 13 of the Tax Code of the Russian Federation. Other federal taxes include income tax, excise payments, VAT, profits and mineral extraction tax, all types of state duties, water tax and property tax.

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What taxes, what budget?

All citizens of the Russian Federation who have reached the age of majority are required to pay taxes, so it will be interesting for many to know which taxes, to which budget, must be paid. Types of taxes, as well as special tax regimes, are established by the Tax Code of the Russian Federation. Taxes are federal, regional and local, they are divided into direct and indirect.

federal taxes

Consider, in the federal budget, what taxes are paid. Federal taxes are:

  1. VAT (value added tax) is a part of the value added collected by the state at all stages of production and marketing of products, works and services as they are sold.
  2. Excises are a tax imposed on consumer goods (tobacco, alcohol, etc.) purchased domestically.
  3. Personal income tax (personal income tax) is a tax levied by the state on the income of citizens.
  4. Income tax - pay all legal entities registered in the territory of the Russian Federation.
  5. Mineral extraction tax is collected by the state from legal entities or individual entrepreneurs who are subsoil users.
  6. Water tax - paid by organizations and individual entrepreneurs that use water resources in the implementation of their activities.
  7. Fee for the use of wildlife - is charged from organizations and individual entrepreneurs using various types of animals in their activities.
  8. Fee for the use of water resources - is levied by the state from commercial structures engaged in industrial fishing.
  9. State duty - a fee that citizens pay for the performance by authorized bodies of certain functions and actions, in the amounts provided for by law.

Regional taxes

In this paragraph, we will consider which budgets taxes are paid to, in addition to the federal one. Regional taxes are:

  1. Transport tax;
  2. Tax on gambling business;
  3. Corporate property tax.

Regional authorities, with the consent of the federal authorities, may make or introduce changes to them. Local self-government bodies of cities and regions may introduce local taxes that do not contradict federal tax legislation and after their coordination with the federal authorities.

Local taxes

This type of tax includes:

  • Land tax;
  • Personal property tax.

It often happens that the federal authorities transfer part of the collection of certain federal taxes to local and regional authorities, having previously agreed on the percentage. Then the legal entity pays one part of the tax to the federal budget, and the other part to the regional or local.

USN - is it a federal or regional tax?

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USN - federal or regional tax? We will consider this issue in this article and determine in which of the budgets it is paid by taxpayers.

What is USN?

"USN" stands for "simplified taxation system." It is inherently the most understandable and convenient in comparison with other taxation systems.

Benefits of using USN:

  • reporting is submitted once a year;
  • you can select objects for tax calculation (6% or 15%) depending on the amount of expenses of the enterprise.

So, if expenses exceed the mark of 60%, it is optimal to use the “income minus expenses” object with a tax rate of 15%.

Keeping records of business operations under the simplified tax system is quite simple compared to other systems. This form of taxation allows you to save finances on taxes and makes it possible to use them for other purposes necessary for the development of the enterprise.

To what budget is the USN paid?

The simplified tax system is such a taxation system in which it is necessary to submit reports and pay tax at the place of residence (for individual entrepreneurs) or at the place of registration (for enterprises). The payment of this tax is not tied to the place of receipt of income from the activities carried out. That is, activities can be carried out in any region of the country, but you will have to report and pay tax at the place of registration (for firms) or registration (for individual entrepreneurs) (clause 6 of article 346.21, clause 1 of article 346.23 of the Tax Code of the Russian Federation).

The simplified tax system is a federal tax, but this does not mean that it will go directly to the federal budget. The transfer of this tax is made to the account of the federal treasury, and from there the funds are distributed among the budgets. These actions are carried out independently of the payer.

The procedure for distributing this type of payment is detailed in the budget legislation, according to which the simplified tax system is distributed in the amount of a 100% standard to the regional budget (Article 56 of the Budget Code of the Russian Federation).

For information on who can work on a simplified system, see the material “Who are taxpayers of the simplified tax system?”.

Be the first to know about important tax changes

What are the details for paying the simplified tax system in 2018?

To what budget is the USN tax paid and when do I need to pay the payment to the bank?

Simplification is a special tax regime (Article 18 of the Tax Code of the Russian Federation). Taxes paid under special regimes are a kind of federal taxes (clause 7, article 12 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated April 20, 2006 No. 03-02-07 / 2-30). However, the answer to the question: “To what budget is the simplified tax tax paid?” - not so obvious.

The fact is that the Tax Code of the Russian Federation does not link the type of tax with the type of budget to which it is received. In accordance with paragraph 2 of Art. 56 of the RF BC, the simplified tax in full (including its minimum part) is subject to transfer to the regional budget.

Current simplified tax payments are made quarterly in advance until the 25th day of the month following the reporting quarter. To determine the final annual amount, you need to perform the following actions according to the following terms:

The tax is paid by submitting a receipt to the bank (this is possible only for individual entrepreneurs) or a payment for the simplified tax system - in 2018 you need to pay for 2017. The moment of payment (clause 3, article 45 of the Tax Code of the Russian Federation) is the moment the payment is submitted to the bank, provided that the required amount of funds is available on the payer's account. The deadlines for the formation and transfer of payment orders to the bank - taking into account the transfer due to weekends - will be April 2 (for legal entities) and April 30 (for individual entrepreneurs) 2018.

How to pay tax on the simplified tax system: KBK for a payment order and other details

For the correct payment of tax, it is important to correctly form a payment order with the correct budget classification code (field 104). For a payment order on the simplified tax system in 2018, these will be the following BCCs:

Online journal for an accountant

Deadline for payment of single tax under the simplified tax system for 2017

What is the deadline for transferring tax on the simplified tax system for 2017? What is the deadline for paying the single tax in 2018? Which CCC to apply when transferring tax for 2017? You will find answers to these and other questions related to the deadlines for paying the “simplified” tax for 2017, as well as a sample payment order, in this article.

Advance Payments and Total Amount for 2017: Due Date

Organizations and individual entrepreneurs during 2017, following the results of the reporting periods, had to transfer advance payments to the budget. Advance payments for the single tax in 2016 were required to be transferred to the budget no later than the 25th day of the first month following the reporting period (quarter, six months and nine months). That is, no later than April 25, July 25 and October 25, 2016 (Article 346.19 and Clause 7 of Article 346.21 of the Tax Code of the Russian Federation).

The day of payment is the day when the taxpayer submits to the bank a payment order for the transfer of the single tax from his settlement (personal) account to the account of the Treasury of Russia. At the same time, it is important that there is enough money in the account for the payment (letters of the Ministry of Finance of Russia dated May 20, 2013 No. 03-02-08 / 17543, dated June 21, 2010 No. 03-02-07 / 1-287).

Payment for payment and CCC

Draw up a payment order for the payment of a single tax under the simplified tax system for 2017 according to the general rules. However, we consider it appropriate to pay attention to the fact that in 2017 the single and minimum taxes under the simplified tax system must be transferred to the budget for the same BCC - 18210501021011000110.

Pay the single tax under the simplified tax system for 2017 to an account in the territorial department of the Treasury of Russia using the details of the IFTS, to which the company is attached at its location. That is, at the address at which the organization was registered. It is listed in the Unified State Register of Legal Entities (Clause 2, Article 54 of the Civil Code of the Russian Federation). Which is correct: a woman is a citizen or a citizen of Russia? December 23, 2013 17:08 Yekaterinburg city administration, within the framework of the Yekaterinburg speaks the right way project, addresses complex issues of written official business speech. When filling out questionnaires and other official documents, the applicant often faces […]

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    • USN - federal or regional tax? We will consider this issue in this article and determine in which of the budgets it is paid by taxpayers.

    What is USN?

    "USN" stands for "simplified taxation system." It is inherently the most understandable and convenient in comparison with other taxation systems.

    Benefits of using USN:

    • reporting is submitted once a year;
    • you can select objects for tax calculation (6% or 15%) depending on the amount of expenses of the enterprise.

    So, if expenses exceed the mark of 60%, it is optimal to use the “income minus expenses” object with a tax rate of 15%.

    Keeping records of business operations under the simplified tax system is quite simple compared to other systems. This form of taxation allows you to save finances on taxes and makes it possible to use them for other purposes necessary for the development of the enterprise.

    To what budget is the USN paid?

    The simplified tax system is such a taxation system in which it is necessary to submit reports and pay tax at the place of residence (for individual entrepreneurs) or at the place of registration (for enterprises). The payment of this tax is not tied to the place of receipt of income from the activities carried out. That is, activities can be carried out in any region of the country, but you will have to report and pay tax at the place of registration (for firms) or registration (for individual entrepreneurs) (clause 6 of article 346.21, clause 1 of article 346.23 of the Tax Code of the Russian Federation).

    The simplified tax system is a federal tax, but this does not mean that it will go directly to the federal budget. The transfer of this tax is made to the account of the federal treasury, and from there the funds are distributed among the budgets. These actions are carried out independently of the payer.

    The procedure for distributing this type of payment is detailed in the budget legislation, according to which the simplified tax system is distributed in the amount of a 100% standard to the regional budget (Article 56 of the Budget Code of the Russian Federation).

    About who can work on a simplified system, see the material