Tax rate. Types of tax rates Tax rate 1

What is the tax rate? What types of tax rates are there? You will find answers to these questions in this article.

Let's look at what tax rates are and how they are classified.

To understand what a tax rate is, it is necessary to understand concepts such as tax and tax base. So what is a tax? This is the payment:

1. Individual.
2. Required.
3. Free.
4. Irrevocable.

It is collected in favor of the state to perform its functions. From whom? From individuals and legal entities.

The tax base is a quantitative sum assessment of the object of taxation, i.e. profit or income.

Knowing these 2 concepts, you can understand what the tax rate is. It represents the amount of tax per unit of the tax base.

How are tax rates classified?

1. Depending on the installation method:

• Hard (in rubles).
• Interest.
• Mixed.

2. Depending on the type of activity of the taxpayer:

• Standard.
• Reduced.
• Increased.

3. Depending on the method in which the tax is formed:

Types of taxes, tax rates

Nowadays there are a large number of taxes. And all taxes have different rates. How to navigate them? For your convenience, we have compiled a table in which all information is structured. You will easily understand the intricacies of tax relations.

Transport tax

Involves maintaining complete tax and accounting records. The tax rate is 20% and is charged on the organization’s profit. This taxation system is convenient to use if you are engaged in wholesale trade. In addition, there are organizations that have income tax benefits. It is also very convenient for them to use this taxation system.

2. Patent taxation system.

It is not suitable for organizations. Designed for individual entrepreneurs. The actual income received is not taken into account when calculating the tax amount. The deciding factor is the estimated income amount set by the government. Tax is levied on the difference between income and expenses. The tax rate is 6%.

3. Simplified taxation system.

Has 2 tax rates. A 6% tax is charged on income. In addition, tax is levied on the difference between income and expenses. Its value is 15%.

4. Single tax on imputed income.

The tax rate is also 15%. It is very important to understand that the tax is calculated not on the basis of actual profit, but on the estimated amount of income. This size is set by the state.

5. Unified agricultural tax.

As the name implies, it is suitable only for those organizations involved in the agricultural industry. It is worth noting that those who receive more than 70% of their income from the agricultural sector can switch to this taxation system. And the remaining 30% income can come from other areas. The tax calculation method coincides with the tax calculation method in the patent taxation system.

What else do you need to know about taxes?

Each tax has its own payment deadline. If you do not comply with it, sanctions will follow. This means additional costs. You need it?

Before choosing a tax system, you need to carefully analyze which one will suit you best and in which case your tax payments will be lower. Nowadays, there are even companies that will help you choose the right taxation system, based on the type of your activity, intended counterparties, etc.

Over time, you can change the tax system. You can find out how best to do this from the tax office. But before you change the system, be sure to study all the information in more detail, because you may not like the new system. Then you will have to spend money and time again to decide on a new system or return to the old one. In addition, all documents will need to be redone, so make the right choice right away!

Remember that the government gives you a choice. Only you decide what to do in a certain situation. To make the right decision, it is better to contact an experienced specialist.

The Tax Code of the Russian Federation provides that a tax is considered established only when taxpayers and elements of taxation are determined (Clause 1, Article 17 of the Tax Code of the Russian Federation). At the same time, one of the mandatory elements of taxation is the tax rate. We will tell you what the tax rate is in our consultation.

The tax rate is...

The tax rate is the amount of tax charges per unit of measurement of the tax base (Clause 1, Article 53 of the Tax Code of the Russian Federation). This means that the tax rate is, according to the Tax Code of the Russian Federation, an indicator that relates the amount of the calculated tax and the tax base on the basis of which the tax is calculated. The tax rate can be set either in rubles or as a percentage. For example, the tax base for income tax is the monetary expression of profit determined in accordance with Art. 247 of the Tax Code of the Russian Federation (clause 1 of Article 274 of the Tax Code of the Russian Federation). Accordingly, the tax rate is set as a percentage of the tax base (Article 284 of the Tax Code of the Russian Federation). In general, the interest rate of income tax is 20% (clause 1 of Article 284 of the Tax Code of the Russian Federation).

And the tax base for most vehicles with engines is the vehicle engine power in horsepower (clause 1, clause 1, article 359 of the Tax Code of the Russian Federation). Therefore, the percentage rate is no longer applicable here. The tax rate for such objects is set in rubles for each horsepower (Article 361 of the Tax Code of the Russian Federation).

How tax rates are set

Tax rates for federal taxes are established by the Tax Code of the Russian Federation, and tax rates for regional and local taxes are established, respectively, by the laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of municipalities within the limits established by the Tax Code of the Russian Federation (Article 53 of the Tax Code of the Russian Federation).

This means that in any case the tax rate and method of taxation are established by the Tax Code, but for regional and local taxes the rates can be increased or decreased within the limits provided by the Tax Code of the Russian Federation.

For example, transport tax is a regional tax (Article 14 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation applies to passenger cars with engine power over 150 hp. up to 200 hp inclusive, the tax rate is set at 5 rubles for each horsepower (clause 1 of Article 361 of the Tax Code of the Russian Federation). At the same time, it is indicated that such a rate can be increased or decreased by the laws of the constituent entities of the Russian Federation, but not more than 10 times (clause 2 of Article 361 of the Tax Code of the Russian Federation). In addition, it is allowed to establish differentiated tax rates for each category of vehicles (clause 3 of Article 361 of the Tax Code of the Russian Federation).

For example, in accordance with Art. 2 of the Law of Moscow dated July 9, 2008 No. 33 “On Transport Tax”, the transport tax rate for passenger cars with engine power over 150 hp. up to 200 hp installed in the following sizes:

• for passenger cars with engine power over 150 hp. up to 175 hp inclusive, the rate is 45 rubles/hp;
• for passenger cars with engine power over 175 hp. up to 200 hp inclusive, the tax rate is already 50 rubles/hp.

1. The tax rate is set at 20 percent, unless otherwise established by this article. Wherein:

the amount of tax calculated at a tax rate of 2 percent (3 percent in 2017 - 2020) is credited to the federal budget, unless otherwise established by this chapter;

the amount of tax calculated at a tax rate of 18 percent (17 percent in 2017 - 2020) is credited to the budgets of the constituent entities of the Russian Federation.

The tax rate of the tax subject to credit to the budgets of the constituent entities of the Russian Federation may be reduced by the laws of the constituent entities of the Russian Federation for certain categories of taxpayers. In this case, the specified tax rate cannot be lower than 13.5 percent (12.5 percent in 2017 - 2020), unless otherwise provided by this article.

For organizations that are residents of a special economic zone, the laws of the constituent entities of the Russian Federation may establish a reduced tax rate of income tax, subject to credit to the budgets of the constituent entities of the Russian Federation, from activities carried out in the territory of the special economic zone, subject to separate accounting of income (expenses) received ( incurred) from activities carried out on the territory of the special economic zone, and income (expenses) received (incurred) when carrying out activities outside the territory of the special economic zone.

For organizations participating in the Special Economic Zone in the Magadan Region, the law of the Magadan Region may establish a reduced tax rate of income tax to be credited to the budget of the Magadan Region from activities carried out in the territory of the Magadan Region and determined by the agreement on the implementation of activities in the territory of the Special Economic Zone in Magadan region, concluded in accordance with Federal Law of May 31, 1999 N 104-FZ “On the Special Economic Zone in the Magadan Region” (hereinafter in this article - the agreement on the implementation of activities), subject to separate accounting of income (expenses) received ( incurred) from types of activities carried out in the territory of the Magadan Region and determined by such an agreement, and income (expenses) received (incurred) in the implementation of other types of activities.

The tax rate specified in paragraphs five and six of this paragraph cannot be higher than 13.5 percent.

For organizations participating in regional investment projects, the laws of the constituent entities of the Russian Federation may establish a reduced tax rate of tax to be credited to the budgets of the constituent entities of the Russian Federation, in accordance with the provisions of paragraph 3 of Article 284.3 or paragraph 3 of Article 284.3-1 of this Code.

The provisions of this paragraph do not apply:

taxpayers specified in paragraph 1 of Article 275.2 of this Code, when calculating the tax base when carrying out activities related to the production of hydrocarbons in a new offshore hydrocarbon field;

when calculating the tax base by taxpayers who are controlling persons based on the profits of the foreign companies they control.

1.1. The tax base determined by organizations carrying out educational and (or) medical activities (with the exception of the tax base, the tax rates for which are established by paragraphs 3 and 4 of this article), is subject to a tax rate of 0 percent, taking into account the specifics established by Article 284.1 of this Code.

1.2. For organizations that are residents of a technology-innovative special economic zone, as well as organizations that are residents of tourist and recreational special economic zones united by a decision of the Government of the Russian Federation into a cluster, the tax rate for the tax to be credited to the federal budget is set at 0 percent.

The specified tax rate applies:

to profit from activities carried out in a technology-innovation special economic zone, subject to separate accounting of income (expenses) received (incurred) from activities carried out in a technology-innovation special economic zone, and income (expenses) received (incurred) when carrying out activities outside the technology-innovative special economic zone;

to profit from activities carried out in tourist and recreational special economic zones united by a decision of the Government of the Russian Federation into a cluster, subject to separate accounting of income (expenses) received (incurred) from activities carried out in tourist and recreational special economic zones united by a decision Government of the Russian Federation into the cluster, and income (expenses) received (incurred) when carrying out activities outside such special economic zones.

The organizations specified in this paragraph have the right to apply a tax rate of 0 percent of the tax subject to credit to the federal budget from the 1st day of the reporting period following the reporting (tax) period in which the organization, in accordance with the legislation of the Russian Federation, acquired technical resident status - innovative special economic zone or resident status of tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster. The right to apply the specified tax rate is lost from the 1st day of the reporting (tax) period in which the organization, in accordance with the legislation of the Russian Federation, lost the status of a resident of a technology-innovative special economic zone or the status of a resident of tourist and recreational special economic zones united by a decision of the Government of the Russian Federation Federations into a cluster.

1.2-1. For organizations that are residents of a special economic zone (with the exception of organizations specified in paragraph 1.2 of this article), the tax rate for tax payable to the federal budget is set at 2 percent.

1.3. For agricultural producers that meet the criteria provided for in paragraph 2 of Article 346.2 of this Code, and fishery organizations that meet the criteria provided for in subparagraph 1 or 1.1 of paragraph 2.1 of Article 346.2 of this Code, the tax rate for activities related to the sale of agricultural products produced by them, as well as sales of their own agricultural products produced and processed by these taxpayers is set at 0 percent.

1.4. A tax rate of 20 percent is applied to the tax base determined by the taxpayers specified in paragraph 1 of Article 275.2 of this Code when carrying out activities related to the production of hydrocarbons in a new offshore hydrocarbon deposit.

1.5. For the organizations specified in subparagraph 1 of paragraph 1 and paragraph 2 of Article 25.9 of this Code - participants in regional investment projects, the tax rate for the tax to be credited to the federal budget is set at 0 percent and is applied in the manner prescribed by paragraph 2 of Article 284.3 of this Code.

1.5-1. For the organizations specified in subparagraph 2 of paragraph 1 of Article 25.9 of this Code - participants in regional investment projects, the tax rate for the tax to be credited to the federal budget is set at 0 percent and is applied in the manner prescribed by paragraph 2 of Article 284.3-1 of this Code.

1.6. In addition to the tax base determined by taxpayers - controlling persons based on income in the form of profits of foreign companies controlled by them, the tax rate is set at 20 percent.

1.7. For organizations participating in the free economic zone:

The tax rate on the tax subject to credit to the federal budget from activities carried out in accordance with the agreement on the implementation of activities in the free economic zone is set at 0 percent and is applied for ten consecutive tax periods starting from the tax period in which, in accordance with tax accounting data was the first time profit was received from the sale of goods (work, services) produced within the framework of an agreement to carry out activities in a free economic zone;

the tax rate for the tax to be credited to the budgets of the constituent entities of the Russian Federation from activities carried out in accordance with the agreement on the implementation of activities in the free economic zone, the laws of the Republic of Crimea and the federal city of Sevastopol may be set at a reduced rate. In this case, the tax rate specified in this paragraph cannot exceed 13.5 percent.

The tax rates specified in this paragraph are applied subject to the taxpayer maintaining separate accounting of income (expenses) received (incurred) from activities carried out in accordance with an agreement on the implementation of activities in a free economic zone, and income (expenses) received (incurred) in the implementation other activities.

1.8. For organizations that have received the status of a resident of the territory of rapid socio-economic development in accordance with the Federal Law “On Territories of Rapid Social and Economic Development in the Russian Federation” or the status of a resident of the free port of Vladivostok in accordance with the Federal Law “On the Free Port of Vladivostok”, the tax rate is the tax subject to credit to the federal budget is set at 0 percent and is applied in the manner prescribed by Article 284.4 of this Code.

For organizations that have received the status of a resident of the territory of rapid socio-economic development in accordance with the Federal Law “On Territories of Rapid Social and Economic Development in the Russian Federation” or the status of a resident of the free port of Vladivostok in accordance with the Federal Law “On the Free Port of Vladivostok”, the laws of the constituent entities of the Russian Federation Federation may establish a reduced tax rate of income tax, subject to credit to the budgets of the constituent entities of the Russian Federation, from activities carried out in the execution of an agreement on the implementation of activities, respectively, in the territory of rapid socio-economic development or in the territory of the free port of Vladivostok, in accordance with the provisions of Article 284.4 of this Code.

1.9. The tax base determined by organizations providing social services to citizens (with the exception of the tax base, the tax rates for which are established by paragraphs 3 and 4 of this article), is subject to a tax rate of 0 percent, taking into account the specifics established by Article 284.5 of this Code.

1.10. For organizations participating in the Special Economic Zone in the Magadan Region, the tax rate for tax payable to the federal budget is set at 0 percent.

The specified tax rate is applied to profit from types of activities carried out in the territory of the Magadan Region and determined by the agreement on the implementation of activities, subject to separate accounting of income (expenses) received (incurred) from types of activities carried out in the territory of the Magadan Region and determined by such agreement, and income (expenses) received (incurred) in carrying out other types of activities.

The organizations specified in this paragraph have the right to apply a tax rate of 0 percent of the tax subject to credit to the federal budget from the 1st day of the reporting period following the reporting (tax) period in which the organization in accordance with the Federal Law of May 31, 1999 N 104-FZ “On the Special Economic Zone in the Magadan Region” acquired the status of a participant in the Special Economic Zone in the Magadan Region. The right to apply the specified tax rate is lost from the 1st day of the reporting (tax) period in which the organization, in accordance with Federal Law of May 31, 1999 N 104-FZ “On the Special Economic Zone in the Magadan Region,” lost its status as a participant in the Special Economic Zone in the Magadan region.

If a participant in the Special Economic Zone in the Magadan Region violates the essential terms of the agreement on the implementation of activities, the amount of tax is subject to restoration and payment to the budget in the prescribed manner with payment of the corresponding penalties accrued from the day following the day of payment of the tax (advance payment of the tax) established by Article 287 of this Code ), calculated without taking into account the status of a participant in the Special Economic Zone in the Magadan Region for the entire period of its presence in the register of participants in the Special Economic Zone in the Magadan Region.

1.11. To the tax base determined by organizations carrying out tourist and recreational activities in the territory of the Far Eastern Federal District (with the exception of the tax base, the tax rates for which are established in paragraphs 3 and 4 of this article), a tax rate of 0 percent is applied, taking into account the specifics established by Article 284.6 of this Code .

2. Tax rates on the income of foreign organizations not related to activities in the Russian Federation through a permanent representative office are established in the following amounts:

1) 20 percent - from all income, except for those specified in subparagraph 2 of this paragraph and paragraphs 3 and 4 of this article, taking into account the provisions of Article 310 of this Code;

2) 10 percent - from the use, maintenance or rental (charter) of ships, aircraft or other mobile vehicles or containers (including trailers and auxiliary equipment necessary for transportation) in connection with international transport.

3. The following tax rates are applied to the tax base determined by income received in the form of dividends:

1) 0 percent - for income received by Russian organizations in the form of dividends, provided that on the day the decision to pay dividends is made, the organization receiving dividends continuously owns at least 50 percent of the contribution (shares) for at least 365 calendar days. in the authorized (share) capital (fund) of the organization paying dividends or depositary receipts giving the right to receive dividends in an amount corresponding to at least 50 percent of the total amount of dividends paid by the organization.

Moreover, if the organization paying dividends is foreign, the tax rate established by this subparagraph is applied to organizations whose state of permanent location is not included in the list of states and territories approved by the Ministry of Finance of the Russian Federation that provide preferential tax treatment and (or) do not provide disclosure and provision of information when conducting financial transactions (offshore zones).

The tax rate established by this subparagraph is not applied to income received by foreign organizations recognized as tax residents of the Russian Federation in the manner established by Article 246.2 of this Code, with the exception of foreign organizations that independently recognized themselves as tax residents of the Russian Federation in the manner established by paragraph 8 of this article. 246.2 of this Code;

2) 13 percent - on income received in the form of dividends from Russian and foreign organizations by Russian organizations not specified in subparagraph 1 of this paragraph, as well as on income in the form of dividends received on shares, the rights to which are certified by depositary receipts;

3) 15 percent - on income received by a foreign organization in the form of dividends on shares of Russian organizations, as well as dividends from participation in the capital of an organization in another form.

In this case, the tax is calculated taking into account the specifics provided for in Article 275 of this Code.

To confirm the right to apply the tax rate established by subparagraph 1 of this paragraph, taxpayers are required to provide the tax authorities with documents containing information about the date(s) of acquisition (receipt) of ownership of the contribution (share) in the authorized (share) capital (fund) of the paying dividends of the organization or depositary receipts giving the right to receive dividends.

Such documents may, in particular, be purchase and sale (exchange) agreements, decisions on the placement of issue-grade securities, agreements on reorganization in the form of a merger or accession, decisions on reorganization in the form of division, separation or transformation, liquidation (division) balance sheets, transfer acts, certificates of state registration of an organization, privatization plans, decisions on the issue of securities, reports on the results of the issue of securities, prospectuses, court decisions, charters, constituent agreements (decisions on establishment) or their analogues, extracts from personal account (accounts) in the system for maintaining the register of shareholders (participants), statements of the “depo” account (accounts) and other documents containing information about the date(s) of acquisition (receipt) of ownership of the contribution (share) in the authorized (share) capital (fund) of the paying dividends of the organization or depositary receipts giving the right to receive dividends. The specified documents or their copies, if they are drawn up in a foreign language, must be legalized in the prescribed manner and translated into Russian.

4. The following tax rates are applied to the tax base determined for transactions with certain types of debt obligations:

1) 15 percent - on income in the form of interest on the following types of securities, the terms of issue and circulation of which provide for the receipt of income in the form of interest (except for the securities specified in subparagraphs 2 and 3 of this paragraph, and interest income received by Russian organizations under state and municipal securities placed outside the Russian Federation, with the exception of interest income received by the primary owners of government securities of the Russian Federation, which they received in exchange for government short-term zero-coupon bonds in the manner established by the Government of the Russian Federation):

government securities of member states of the Union State;

government securities of constituent entities of the Russian Federation and municipal securities;

bonds of Russian organizations (except for bonds of foreign organizations recognized as tax residents of the Russian Federation), which, as of the corresponding dates of recognition of interest income on them, are recognized as circulating on the organized securities market, denominated in rubles and issued during the period from January 1, 2017 to December 31, 2021 year inclusive.

The tax rate established by this subparagraph also applies to the tax base in the form of income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager after January 1, 2007;

2) 9 percent - on income in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007, as well as on income in the form of interest on mortgage-backed bonds issued before January 1, 2007, and income founders of trust management of mortgage coverage obtained on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before January 1, 2007;

3) 0 percent - on income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive, as well as on income in the form of interest on bonds of the state currency bond loan of 1999, issued during the novation of bonds of the domestic state currency loan series III, issued in order to provide the conditions necessary for the settlement of the internal foreign currency debt of the former USSR and the internal and external foreign currency debt of the Russian Federation.

4.1. The tax base determined on the basis of income from operations on the sale or other disposal (including redemption) of participation interests in the authorized capital of Russian organizations, as well as shares of Russian organizations, is subject to a tax rate of 0 percent, taking into account the specifics established by Article 284.2 of this Code, if otherwise not established by this paragraph.

The tax base, determined by income from operations on the sale or other disposal (including redemption) of shares, bonds of Russian organizations, investment shares that are securities of the high-tech (innovative) sector of the economy, is subject to a tax rate of 0 percent, taking into account the specifics established by Article 284.2.1 of this Code.

4.2. The tax rate is set at 30 percent in relation to income from securities (except for income in the form of dividends) issued by Russian organizations, the rights to which are accounted for in a securities account of a foreign nominee holder, a securities account of a foreign authorized holder and (or) a securities account of depository programs , paid to persons whose information was not provided to the tax agent in accordance with the requirements of Article 310.1 of this Code.

5. Profit received by the Central Bank of the Russian Federation from activities related to the performance of its functions provided for by the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” is taxed at a tax rate of 0 percent.

Profit received by the Central Bank of the Russian Federation from carrying out activities not related to the performance by it of the functions provided for by the Federal Law “On the Central Bank of the Russian Federation (Bank of Russia)” is taxed at the tax rate provided for in paragraph 1 of this article.

5.1. Profit received by an organization that has received the status of a participant in a project for the implementation of research, development and commercialization of their results in accordance with the Federal Law “On the Skolkovo Innovation Center” (hereinafter in this paragraph - a project participant) is taxed at a tax rate of 0 percent in relation to profit received after the project participant ceased using the right to be exempt from fulfilling the duties of a taxpayer in accordance with paragraph three of paragraph 2 of Article 246.1 of this Code.

In the tax period in which the total amount of profit received by the project participant on an accrual basis, starting from the 1st day of the year in which the project participant ceased to exercise the right to exemption from the performance of taxpayer obligations in accordance with paragraph three of paragraph 2 of Article 246.1 of this Code, exceeded 300 million rubles and (or) in which a project participant has lost the status of a project participant, the profit received by such a project participant is subject to taxation at the tax rate established by paragraph 1 of this article, with penalties for late payment of tax and advance payments thereon. However, the provisions of this paragraph do not apply to profits received during the period from January 1, 2017 to December 31, 2021 inclusive.

In the tax period in which the total amount of profit received by the project participant on an accrual basis, starting from the 1st day of the year in which the project participant ceased to exercise the right to exemption from the performance of taxpayer obligations in accordance with paragraph three of paragraph 2 of Article 246.1 of this Code, exceeded 300 million rubles (for a project participant - a corporate research center - one billion rubles), and (or) in which the project participant has lost the status of a project participant, and (or) in which the income of the corporate research center from the sale of goods (works, services) to interdependent persons, transfers of property rights amounted to less than 50 percent of the total income of the research corporate center, the profit received by such a project participant is subject to taxation at the tax rate established by paragraph 1 of this article, with penalties for late payment of tax and advance payments on it. In this case, the provisions of this paragraph apply to profits received in the period from January 1, 2017 to December 31, 2021 inclusive.

The form for calculating the tax base for the tax of a project participant and the procedure for filling it out are approved by the Ministry of Finance of the Russian Federation.

Project participants keep tax records in the manner established by Article 346.24 of this Code, in cases where they have exercised the right to maintain a book of income and expenses in accordance with paragraph 4 of Article 4 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” .

6. The amount of tax calculated at the tax rates established by paragraphs 1.4, 1.6, 2 - 4 of this article is subject to credit to the federal budget.

Commentary to Art. 284 Tax Code of the Russian Federation

Income tax is distributed between two budgets: federal and regional (clause 1 of Article 284 of the Tax Code of the Russian Federation) in the following proportion:

— 2% of the profit amount goes to the federal budget;

— 18% of the profit amount goes to the regional budget (unless a lower rate is established by regional legislation).

This applies to cases where an organization has received income taxed at a general rate of 20% income tax.

According to the laws of the constituent entities of the Russian Federation, the income tax rate payable to the regional budget can be reduced for:

- certain categories of organizations, but not lower than 13.5% (paragraph 4, paragraph 1, article 284 of the Tax Code of the Russian Federation). Thus, the Law of the Moscow Region of November 24, 2004 N 151/2004-OZ “On preferential taxation in the Moscow Region” provides for a reduction in the tax rate of corporate income tax for such categories of taxpayers as organizations employing the work of disabled people, providing support to non-profit organizations, budgetary, state and municipal institutions, organizations of folk arts and crafts, prosthetic and orthopedic organizations, homeowners' associations;

- organizations - residents of a special economic zone, for which the specified income tax rate cannot be higher than 13.5% in terms of profits from activities in the territory of the special economic zone, subject to separate accounting of income and expenses for activities in the territory of the special economic zone and outside her (paragraph 5, clause 1, article 284 of the Tax Code of the Russian Federation).

At the same time, it is not necessary to distribute the income tax payable between the federal and regional budgets in the case where the organization received income taxed at special rates of 9, 10, 15, 20%, since the income tax, which is calculated at special rates of 9, 10 , 15, 20%, goes entirely to the federal budget (clause 6 of article 284 of the Tax Code of the Russian Federation).

Article 284 of the Tax Code of the Russian Federation establishes the following income tax rates:

1) the general income tax rate is 20%. It applies to all income received (for example, to revenue from the sale of goods, performance of work, provision of services), with the exception of income, the taxation of which occurs at other special tax rates.

At the same time, in paragraph 1.4 of Art. 284 of the Tax Code of the Russian Federation specifically stipulates that the tax base determined by the taxpayers specified in paragraph 1 of Art. 275.2 of the Tax Code of the Russian Federation, when carrying out activities related to the production of hydrocarbons in a new offshore hydrocarbon field, a tax rate of 20% is applied;

2) special rate for income tax - 30%;

3) special rate for income tax - 15%;

4) special rate for income tax - 10%;

5) special rate for income tax - 13%;

6) special rate for income tax - 9%;

7) special income tax rate - 0%. It applies to the types of income specified by the Tax Code of the Russian Federation, as well as to certain types of income received by organizations that have a status defined by the Tax Code of the Russian Federation.

In addition, a foreign organization that has received income from activities in the Russian Federation that are not related to the activities of its permanent establishment is also required to apply a special tax rate of 20% when calculating income tax on all income, except for those that are taxed at other tax rates (paragraph 1 clause 2 article 284 of the Tax Code of the Russian Federation).

A special tax rate of 30% applies to income from securities (except for income in the form of dividends) issued by Russian organizations, the rights to which are recorded in the securities account of a foreign nominee holder, the securities account of a foreign authorized holder and (or) the securities account of depository programs paid persons whose information was not provided to the tax agent in accordance with the requirements of Art. 310.1 of the Tax Code of the Russian Federation (clause 4.2 of Article 284 of the Tax Code of the Russian Federation).

The following types of income are taxed at a special tax rate of 15%:

1) income received by a foreign organization in the form of dividends on shares of Russian organizations, as well as dividends from participation in the capital of an organization in another form (clause 3, clause 3, article 284 of the Tax Code of the Russian Federation);

2) in the form of interest on government securities of member states of the Union State, government securities of constituent entities of the Russian Federation and municipal securities, the terms of issue and circulation of which provide for the receipt of income in the form of interest (with the exception of securities, interest on which is taxed at rates 0 and 9%, and interest income received by Russian organizations on state and municipal securities placed outside Russia) (clause 1, clause 4, article 284 of the Tax Code of the Russian Federation);

3) in the form of interest on government securities that were received in exchange for government short-term zero-coupon bonds and placed outside the Russian Federation, provided that the recipient of the income is the primary owner of government securities of the Russian Federation (clause 1, clause 4, art.

284 Tax Code of the Russian Federation); 4) in the form of interest on mortgage-backed bonds issued after January 1, 2007 (clause 1, clause 4, article 284 of the Tax Code of the Russian Federation);

5) in the form of income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage after January 1, 2007 (clause 1, clause 4, article 284 of the Tax Code of the Russian Federation).

Income taxed at a rate of 10% includes income from the use, maintenance or rental of ships, aircraft or other mobile vehicles or containers in connection with international transportation (clause 2, clause 2, article 284 of the Tax Code of the Russian Federation).

The following types of income are taxed at a special tax rate of 9%:

1) in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007 (clause 2, clause 4, article 284 of the Tax Code of the Russian Federation);

2) in the form of interest on mortgage-backed bonds issued before January 1, 2007 (clause 2, clause 4, article 284 of the Tax Code of the Russian Federation);

3) in the form of income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before January 1, 2007 (clause 2, clause 4, article 284 of the Tax Code of the Russian Federation).

A special tax rate of 13% is applied to the income of Russian companies in the form of dividends received from Russian and foreign organizations (clause 2, clause 3, article 284 of the Tax Code of the Russian Federation). From January 1, 2015, this rate was introduced instead of the previously applied rate of 9%.

Please note that from January 1, 2015, in accordance with paragraphs. 2 p. 3 art. 284 of the Tax Code of the Russian Federation, a tax rate of 13% is applied to income in the form of dividends received on shares, the rights to which are certified by depository receipts (clause 2, clause 3, article 284 of the Tax Code of the Russian Federation as amended by Federal Law of December 28, 2013 N 420-FZ “On amendments to Article 27.5-3 of the Federal Law “On the Securities Market” and parts one and two of the Tax Code of the Russian Federation”); The following types of income are taxed at a special tax rate of 0%:

A) in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive (clause 3, clause 4, article 284 of the Tax Code of the Russian Federation);

B) in the form of interest on bonds of the state foreign currency bond loan of 1999, issued during the novation of bonds of the domestic state foreign currency loan of series III (clause 3, clause 4, article 284 of the Tax Code of the Russian Federation);

C) in the form of dividends received by Russian organizations from organizations (dependent persons) (clause 1

clause 3 art. 284 of the Tax Code of the Russian Federation). However, for this to happen a number of conditions must be met, namely:

— the recipient of dividends must be a Russian organization;

— the recipient of dividends on the day the decision on their payment is made must, for at least 365 calendar days, continuously own at least 50% contribution (shares) in the authorized (share) capital of the organization paying dividends or depositary receipts giving the right to receive dividends in an amount corresponding to at least 50 percent of the total amount of dividends paid.

Moreover, in the event of reorganization of an organization paying dividends, the period of continuous ownership of a contribution (share) in its authorized (share) capital must be counted anew - from the moment of state registration of the reorganized organization (clause 4 of article 57 of the Civil Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 11 January 2012 N 03-03-06/1/3, dated November 1, 2010 N 03-03-06/1/678);

- the permanent location of the organization paying dividends should not be included in

List of offshore zones, approved. Order of the Ministry of Finance of Russia dated November 13, 2007 N 108n (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);

- the recipient of dividends must submit to the tax inspectorate documents containing information about the date of acquisition (receipt) of ownership of the contribution (share) in the authorized (share) capital of the organization paying dividends or depositary receipts giving the right to receive dividends, the list of which is specified in paragraph. 3 tbsp. 284 Tax Code of the Russian Federation.

Such documents may, in particular, be:

— purchase and sale agreements (exchange);

— decisions on the placement of issue-grade securities;

— agreements on reorganization in the form of merger or accession;

— decisions on reorganization in the form of division, separation or transformation;

— liquidation (separation) balance sheets;

— transfer acts;

— certificate of state registration of the organization;

— privatization plans;

— decisions on the issue of securities;

— reports on the results of the issue of securities;

— prospectuses;

— court decisions;

- statutes;

— constituent agreements (decisions on establishment) or their analogues;

— extracts from the personal account (accounts) in the system for maintaining the register of shareholders (participants);

— statements of the “depo” account(s) and other documents containing information about the date(s) of acquisition (receipt) of ownership of the contribution (share) in the authorized (share) capital (fund) of the dividend-paying organization or depositary receipts giving right to receive dividends.

The specified documents or their copies, if they are drawn up in a foreign language, must be legalized in the prescribed manner and translated into Russian.

If the above conditions are not met, the organization does not have the right to apply a 0% rate when calculating income tax in relation to dividends received;

D) from the sale (disposal, redemption) of shares (participatory interests in the authorized capital of another Russian organization) acquired after January 1, 2011 (clause 4.1 of Article 284 of the Tax Code of the Russian Federation, Article 284.2 of the Tax Code of the Russian Federation). However, for this to happen a number of conditions must be met.

As of the date of sale (disposal, redemption), shares (participatory interests in the authorized capital of another Russian organization), acquired starting from January 1, 2011, must continuously belong to the organization under ownership (other property right) for more than 5 years.

In this case, the shares (participatory interests in the authorized capital of another Russian organization) must be, including:

- or securities not traded on the organized securities market (during the entire period of ownership of the organization);

- or shares of the high-tech (innovative) sector of the economy, traded on the organized securities market (during the entire period of ownership of the organization);

- or shares of the high-tech (innovative) sector of the economy on the date of sale (provided that on the date of acquisition the shares were not traded on the organized securities market).

The form of payment for the specified shares (stakes in the authorized capital) does not matter.

At the same time, the procedure for classifying shares of Russian organizations traded on the organized securities market as shares of the high-tech (innovation) sector of the economy is established by the Government of the Russian Federation.

The corresponding Rules for classifying shares of Russian organizations traded on the organized securities market as shares of the high-tech (innovative) sector of the economy were approved by Decree of the Government of the Russian Federation of February 22, 2012 N 156 “On approval of the Rules for classifying shares of Russian organizations traded on the organized securities market to shares of the high-tech (innovative) sector of the economy";

E) profit received by an organization participating in the Skolkovo project after losing the right to be exempt from the obligations of a profit tax payer (clause 5.1 of Article 284 of the Tax Code of the Russian Federation). However, certain conditions must be met:

- in the year following the one in which the organization ceased to use the right to be exempt from the obligations of a profit tax payer (due to the fact that its annual sales revenue, calculated in accordance with Chapter 25 of the Tax Code of the Russian Federation, exceeded 1 billion rubles. ), the total profit did not exceed 300 million rubles;

— the organization has not lost its status as a participant in the Skolkovo project.

In addition, a tax rate of 0% is established and applied in the manner provided for in paragraph 2 of Art. 284.3 of the Tax Code of the Russian Federation for organizations participating in regional investment projects (clause 1.5 of Article 284 of the Tax Code of the Russian Federation).

Also, when calculating income tax, the following organizations have the right to apply a special rate of 0%:

A) agricultural producers who meet the criteria of paragraph 2 of Art. 346.2 of the Tax Code of the Russian Federation, as well as related fishing organizations that meet the requirements of both paragraph 2 and paragraphs. 1 clause 2.1 art. 346.2 of the Tax Code of the Russian Federation, if they have not switched to paying the unified agricultural tax.

The specified rate is established in relation to the activities of agricultural producers in the sale of agricultural products produced by them or produced and processed by themselves (clause 1.3 of Article 284 of the Tax Code of the Russian Federation);

B) organizations that are engaged in educational activities (clause 1.1 of article 284, article 284.1 of the Tax Code of the Russian Federation). However, for this to happen a number of conditions must be met, namely:

1) the activities of the organization must be included in the list of types of educational activities established by the Government of the Russian Federation. The list of types of educational and medical activities carried out by organizations for the application of a tax rate of 0% for corporate income tax was approved by Decree of the Government of the Russian Federation of November 10, 2011 N 917. In the specified List in the group “Types of educational activities” the following types of educational activities are named:

— implementation of the basic educational program of preschool education;

— implementation of an accredited basic educational program of primary general education;

— implementation of an accredited basic educational program of basic general education;

— implementation of an accredited basic educational program of secondary (complete) general education;

— implementation of accredited basic educational programs of primary vocational education;

— implementation of accredited basic educational programs of secondary vocational education;

— implementation of accredited basic educational programs of higher professional education (bachelor's programs, specialist training programs, master's programs);

— implementation of basic educational programs of postgraduate professional education;

— implementation of additional educational programs;

— implementation of vocational training programs carried out by educational institutions;

2) the organization must have a license (licenses) to carry out educational activities, issued (issued) in accordance with the legislation of the Russian Federation;

3) the organization’s income for the tax period from carrying out educational activities, as well as from carrying out scientific research and (or) development work, taken into account when determining the tax base in accordance with Chapter. 25 of the Tax Code of the Russian Federation must constitute at least 90 percent of its income taken into account when determining the tax base in accordance with Chapter. 25 of the Tax Code of the Russian Federation, or the organization during the tax period did not have income taken into account when determining the tax base in accordance with Chapter. 25 Tax Code of the Russian Federation;

4) the organization must continuously have at least 15 employees on staff during the tax period. At the same time, compliance with the condition on the number of employees must be met continuously during the tax period as of any date during the tax period (Letter of the Ministry of Finance

5) the organization should not carry out transactions with bills of exchange and financial instruments of futures transactions during the tax period.

At the same time, the fulfillment of the condition on the share of income from educational activities, as well as from R&D in the total amount of income is determined as a whole for the tax period (i.e., calendar year).

Other conditions for the application of a tax rate of 0% (availability of appropriate licenses, number of employees of organizations, qualification requirements for them, absence of transactions with bills and financial instruments of futures transactions) must be met continuously during the tax period (Letter of the Ministry of Finance of Russia dated December 28, 2012 N 01-02-03/03-482);

C) organizations that are engaged in medical activities (clause 1.1 of article 284, article 284.1 of the Tax Code of the Russian Federation). However, for this to happen a number of conditions must be met, namely:

1) the organization’s activities must be included in the list of types of medical activities established by the Government of the Russian Federation. The list of types of educational and medical activities carried out by organizations for the application of a tax rate of 0% for corporate income tax was approved by Decree of the Government of the Russian Federation of November 10, 2011 N 917. In the specified List in the group “Types of medical activities” the following are named, in particular: types of medical activities:

abdominal surgery; obstetrics and gynecology; midwifery; allergology and immunology; anesthesiology and resuscitation; bacteriology; virology;

restorative medicine; dietetics; infectious diseases;

cardiology;

cosmetology (therapeutic); cosmetology (surgical);

physical therapy and sports medicine; medical examination (preliminary, periodic); medical examination (pre-trip, post-trip); medical examination (pre-flight, post-flight); medical statistics;

medical (narcological) examination; neurology; ophthalmology; pediatrics; rheumatology; radiology; cardiovascular surgery; emergency; dentistry; therapy; surgery;

examination of temporary disability;

2) the organization must have a license (licenses) to carry out medical activities, issued (issued) in accordance with the legislation of the Russian Federation;

3) the organization’s income for the tax period from carrying out medical activities, as well as from carrying out scientific research and (or) development work, taken into account when determining the tax base in accordance with Chapter. 25 of the Tax Code of the Russian Federation must constitute at least 90% of its income taken into account when determining the tax base in accordance with Chapter. 25 of the Tax Code of the Russian Federation, or the organization during the tax period did not have income taken into account when determining the tax base in accordance with Chapter. 25 Tax Code of the Russian Federation;

4) in the staff of an organization carrying out medical activities, the number of medical personnel with a specialist certificate in the total number of employees continuously during the tax period must be at least 50%;

5) the organization must continuously have at least 15 employees on staff during the tax period. At the same time, compliance with the condition on the number of employees must be met continuously during the tax period as of any date during the tax period (Letters of the Ministry of Finance of Russia dated November 7, 2014 N 03-03-06/1/56356, dated December 4, 2012 N 03-03-06/1/624);

6) the organization should not carry out transactions with bills of exchange and financial instruments of futures transactions during the tax period.

At the same time, the fulfillment of the condition regarding the share of income from medical activities, as well as from R&D in the total amount of income, is determined as a whole for the tax period (i.e., calendar year).

Other conditions for the application of a tax rate of 0% (availability of appropriate licenses, number of employees of organizations, qualification requirements for them, absence of transactions with bills and financial instruments of futures transactions) must be met continuously during the tax period (Letter of the Ministry of Finance of Russia dated December 28, 2012 N 01-02-03/03-482).

D) organizations - residents of the technology-innovation special economic zone, as well as organizations

- residents of tourist and recreational special economic zones united by a decision of the Government of the Russian Federation into a cluster - in terms of profits from activities in the territory of the special economic zone of which they are residents, subject to separate accounting of income and expenses for activities in the territory of the special economic zone and outside her.

These organizations have the right to apply a 0% rate on income tax subject to credit to the federal budget from the 1st day of the reporting period following the reporting (tax) period in which the organization acquired the status of resident of a technology-innovation special economic zone (tourist and recreational special economic zones united by decision of the Government of the Russian Federation into a cluster). An organization loses the right to apply a 0% rate from the 1st day of the reporting (tax) period in which it lost its resident status in the specified special economic zone.

Please note that from January 1, 2015, the provisions of paragraph 1 of Art. 284 of the Tax Code of the Russian Federation on establishing a tax rate of 20% does not apply:

a) taxpayers specified in paragraph 1 of Art. 275.2 of the Tax Code of the Russian Federation, when calculating

the tax base when carrying out activities related to the production of hydrocarbons in a new offshore hydrocarbon field;

b) when calculating the tax base by taxpayers who are controlling persons for profit

foreign companies controlled by them.

In addition, the new clause 1.6 of Art. 284 of the Tax Code of the Russian Federation establishes that in addition to the tax base determined by taxpayers - controlling persons for income in the form of profits of foreign companies controlled by them, the tax rate is set at 20%.

The above follows from the changes made by Federal Law No. 376-FZ of November 24, 2014 “On amendments to parts one and two of the Tax Code of the Russian Federation (in terms of taxation of profits of controlled foreign companies and income of foreign organizations).”

We also recall that from January 1, 2015, instead of a 9% rate on income received in the form of dividends from Russian and foreign organizations by Russian organizations not specified in paragraphs. 1 clause 3 art. 284 of the Tax Code of the Russian Federation, the rate is set at 13% (clause 2 of clause 3 of Article 284 of the Tax Code of the Russian Federation as amended by Federal Law of November 24, 2014 N 366-FZ “On amendments to part two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation ").

In addition, Art. 284 of the Tax Code of the Russian Federation is supplemented with a new paragraph - clause 1.7 (as amended by the Federal Law of November 29, 2014 N 379-FZ "On amendments to parts one and two of the Tax Code of the Russian Federation in connection with the adoption of the Federal Law "On the development of the Crimean Federal District and free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol"), according to which for organizations participating in the free economic zone:

The tax rate on the tax subject to credit to the federal budget from activities carried out in accordance with the agreement on the implementation of activities in the free economic zone is set at 0 percent and is applied for ten consecutive tax periods starting from the tax period in which, in accordance with tax accounting data was the first time profit was received from the sale of goods (work, services) produced within the framework of an agreement to carry out activities in a free economic zone; tax rate for tax to be credited to the budgets of the constituent entities of the Russian Federation,

from activities carried out in accordance with the agreement on the implementation of activities in the free economic zone, the laws of the Republic of Crimea and the federal city of Sevastopol may be set at a reduced rate. In this case, the tax rate specified in this paragraph cannot exceed 13.5 percent.

Specified in clause 1.7 of Art. 284 of the Tax Code of the Russian Federation, tax rates are applied subject to the taxpayer maintaining separate accounting of income (expenses) received (incurred) from activities carried out in accordance with an agreement on the implementation of activities in a free economic zone, and income (expenses) received (incurred) in the implementation of another activities.

Also, from January 1, 2015 Art. 284 of the Tax Code of the Russian Federation is supplemented with a new paragraph - clause 1.8 (as amended by the Federal Law of November 29, 2014 N 380-FZ “On Amendments to Part Two of the Tax Code of the Russian Federation in connection with the adoption of the Federal Law “On Territories of Advanced Socio-Economic Development” in the Russian Federation"), according to which for organizations that have received the status of resident of a territory of rapid socio-economic development in accordance with the Federal Law “On Territories of Rapid Social and Economic Development in the Russian Federation”, the tax rate for the tax subject to credit to the federal budget is established in the amount of 0 percent and is applied in the manner provided for in Art. 284.4 Tax Code of the Russian Federation.

For organizations that have received the status of a resident of a territory of rapid socio-economic development in accordance with the Federal Law “On Territories of Rapid Social and Economic Development in the Russian Federation”, the laws of the constituent entities of the Russian Federation may establish a reduced tax rate of income tax, subject to credit to the budgets of the constituent entities of the Russian Federation , from activities carried out in the execution of an agreement on the implementation of activities in the territory of rapid socio-economic development, in accordance with the provisions of Art. 284.4 Tax Code of the Russian Federation.

Tax rate– the amount of tax charges per unit of measurement of the tax base.

The tax rate is one of the mandatory elements of the tax and one of the main criteria for calculating the tax, along with the object of taxation, the tax base, the tax period, the procedure for calculating the tax amount, etc.

Only when the entire set of these elements is determined, the tax is considered established.

Main types of tax rates

According to the method of calculation, tax rates are of four types: fixed, proportional, progressive and regressive.

Fixed tax rates are set in an absolute amount per unit (sometimes the entire object) of taxation, regardless of the size of the tax base (for example, ). This rate is also called the real tax.

Fixed rates are quite simple from the point of view of calculation by the taxpayer and control by the tax authorities. The specified rates are applied in cases where the tax base represents any quantitative characteristic of the object of taxation, with the exception of the cost characteristic. However, a significant drawback of this type of rate is that in conditions of inflation it is necessary to periodically increase this rate in order to maintain the proper level of property seizure in the form of tax.

The proportional tax rate is expressed as a certain percentage of the tax base, regardless of its volume (for example, VAT, ).

Another example of a proportional tax rate is the personal income tax rate, which is 13 percent.

Proportional rates are applied in cases where the cost characteristics of the taxable object are used as the tax base. The rates are quite universal, since while maintaining the general state tax policy, they do not require indexation.

A progressive tax rate increases as the tax base increases.

There are two types of progressive bets: simple and complex.

With simple progression, the rate increases as the tax base for the entire amount of income increases.

With complex progression, the tax base is divided into parts, each of which is charged tax at its own rate. In this case, the rate is increased not for all income, but only for part of it, which has increased relative to the previous tax period.

The regressive tax rate decreases as the tax base increases. Regressive tax rates are necessary when the government tries to stimulate such growth.

The tax rate expressed as a percentage of the payer's income is called a tax quota.

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This is part of the income that is sent to the federal budget and to the budgets of the country's constituent entities. The unit of taxation can be not only a monetary unit, but also, for example, a unit of land area.

If the tax rate is expressed as a percentage of the payer's total profit, then we speak of a tax quota.

Tax rate is a mandatory element of tax, as well as a criterion for calculating tax along with the object of taxation, tax period, tax base, tax calculation procedure, etc. The tax is established only taking into account all the listed elements.

Types of tax rates

Types of tax accrual in order of accrual

• Interest. As noted above, interest rates (or, as they are also called, tax quotas) are expressed as a percentage, taking into account the taxable amount. Tax codes are used, as a rule, when taxing income and profits.
• Solid. They are formed taking into account the absolute amount per unit of taxation, regardless of the amount of profit (real taxes). Characteristic for real estate taxation.

Types of taxes, taking into account the nature of the growth of the taxable amount

• Progressive. They are characterized by an increase as the taxable profit grows. Mainly used for taxation of individuals. The progression can be combined, single-, multi-stage, simple bitwise, linear, relative bitwise.
• Regressive. Unlike the previous ones, as profits grow, they decrease.
• Proportional. The amount of income is not taken into account: they act in the same percentage.

Types of tax rates by content

• Economic. They are formed as the ratio of the amount paid to the total profit received.
• Actual. They are formed as the ratio of the payment made to the tax base.
• Marginal (marginal tax rate). A tax paid on each unit of increase in profit. That is, the tax rate is applied to the last increase in any taxable amount. This is an additional tax.

Tax rate differentiation

• citizens awarded honorary awards, honorary titles;
• the taxpayer has various kinds of outstanding achievements;
• difficult financial situation of the taxpayer.