Budget system of the Russian Federation. Personal income tax (most important)

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Budget system of the Russian Federation. Personal income tax (most important)

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34. Personal Income Tax

Income tax - one of the most important taxes that form the budgets of modern states, covers various sources of income of citizens, as it is associated with various areas of their activity.

Individuals who are tax residents of the Russian Federation, individuals who receive income from sources in the Russian Federation and are not tax residents of the Russian Federation are recognized as taxpayers of personal income tax.

Income from sources in the Russian Federation includes:

1) dividends and interest received from a Russian organization;

2) income received from the use of copyright or other related rights in the Russian Federation;

3) income received from the lease or other use of property located in the Russian Federation;

4) income from sales:

a) immovable property located in the Russian Federation;

b) in the Russian Federation, shares or other securities, as well as shares in the authorized capital of organizations;

c) other property located in the Russian Federation and owned by an individual;

5) pensions, allowances, scholarships and other similar payments;

6) income received from the use of any means of transport;

7) other income.

The object of taxation is the income received by taxpayers:

1) from sources in the Russian Federation or from sources outside the Russian Federation - for individuals who are tax residents of the Russian Federation;

2) from sources in the Russian Federation - for individuals who are not tax residents of the Russian Federation.

When determining the tax base, all incomes of the taxpayer received by him both in cash and in kind are taken into account.

The amount of tax when determining the tax base is calculated as a percentage of the tax base corresponding to the tax rate.

The total tax amount is the amount obtained by adding the tax amounts.

The total amount of tax is calculated based on the results of the tax period in relation to all income of the taxpayer, the date of receipt of which refers to the corresponding tax period.

The tax amount is determined in full rubles.

Author: Natalia Burkhanova

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