What are the taxes paid by an individual ?

What are the taxes paid by an individual ?

tax is called a mandatory fee payers persons in the budget and off-budget fund, which regulated by law and that payment must be made within the prescribed period.

he expressed in monetary terms between the state and legal entities or individuals due to the redistribution of national income and the mobilization of financial flows in the budgetary and non-budgetary funds of the state.But you're probably wondering what kind of taxes paid by an individual, so let's consider them.

Penalties on individuals

process of collecting taxes from individuals is as follows - from the tax authority comes in the mail, or in the notice in electronic form, which is the name of the tax and the amount payable to the budget.Next, consider how to pay taxes to an individual, and what they are.

Individuals are required to pay the following taxes:

  • personal income tax - a tax on personal
  • tax on personal dividend income
  • tax on transport
  • Property tax
  • The land tax

Now, a closer look at some of thethese taxes.

tax on personal income

shall pay personal income tax individuals who are residents of the Russian Federation, and the persons who receive income from Russian sources, but they are not its residents.The taxable base includes all types of income, which were obtained in the form of cash and in-kind form.Also, they include income in the form of material benefit.For each type of income tax base is calculated separately, as there are different rates for different incomes.But it can be reduced thanks to the standard tax deduction, social tax deductions and property tax deductions, and some, and thanks to professional tax deductions.

transport tax

payers of this tax are persons who own a car, motorcycle, bus and other shipping vehicles, which are shod with tires.Calculation of transport tax of individuals produces the taxpayer alone.Data for calculation - motor power as a percentage of the minimum wage per unit of power (1 hp).In the event that engine power is not available in the vehicle data sheet, it is calculated, depending on engine size.This tax is paid annually.But there are exceptions, or the so-called benefits - for specially equipped vehicles and cycle-cars do not pay this tax disabilities.

Property tax

object of taxation are considered apartments, houses, garages, cottages and other buildings, as well as boats, planes, helicopters and any means of transport, in addition to cars and motorcycles.Property tax individuals paid annually, based on the data BTI and other relevant bodies.And the structure of the tax is calculated at the rate of 0.1 percent of inventory value, if it is, of course, carried out, and if not, the cost of which is determined by calculating the amount of compulsory state insurance.This payment shall be paid in equal installments twice - first by 15 September, the second by 15 November.

Land tax

The object of taxation are the plots of land, agricultural land, which are given to citizens to maintain their own part-time farm, they also include areas in horticultural cooperatives, land for construction of residential houses, cottages and garages.According to the intended purpose of land, which are allocated to citizens, can be divided into land with agricultural and non-agricultural land.

accrued land tax is based on the area of ​​the plot and the rates that are approved for the land tax.This tax on sites within villages and beyond that provided to citizens to maintain their own part-time farm, gardening, cattle grazing, mowing, gardening is paid to the whole area of ​​the land based on the average tax rates that are set for the land with agriculturalthe value of the administrative district.The payment of land tax by individuals takes place twice a year, the same amount - the first on September 15 to the second on 15 November.