How much real taxes does a Russian pay. How much taxes do we actually pay

Rosstat claims that the average monthly accrued wages in the first half of 2018 amounted to 42,550 rubles. In the first half of 2017, this figure was 38,049 rubles. That is, for 2018, one employee will receive a salary of 510,660 rubles. Of which the company, as a tax agent, will deduct 13% and pay income tax individuals(personal income tax) - 66,378 rubles. According to the Federal Tax Service, budget revenues from personal income tax in 2017 amounted to 3.3 trillion rubles.

In addition, the company as a tax agent will pay a contribution of 30.2% to:

• Pension Fund of Russia (PFR) - 22%;
• Mandatory health insurance - 5,1%;
• Fund social insurance - 2,9%;
• FSS for injuries (depending on the level of danger of work) - from 0.2 to 8.5%.

In this way, average worker list in off-budget funds 153 198 rubles.

In 2017, the Federal Tax Service transferred 5.8 trillion rubles to the off-budget funds of the Russian Federation, including 4.5 trillion to the PFR.

The obligation to transfer these payments is assigned to the employer, but they are all deducted from the wage fund, that is, from the salaries of Russian citizens. Although the company does not announce the full salary of its employee, but its cost to the organization is always estimated along with contributions. Thus, the accrued salary of a citizen, together with contributions, is 666,858 rubles, of which the employee receives 444,274 rubles in his hands, and pays 219,576 rubles as assessed contributions and taxes. For simplicity, we did not take into account the contribution to the FSS for injuries.

The citizens of Russia will pay for the money received on hand for goods, products and services, the state will receive 18% of the value added tax from the money (10% for some preferential categories). State Duma votes " United Russia» adopted a law raising VAT from January 1 to 20%. If an employee spends his entire salary on goods and services, then the tax for the year will be 88,854 rubles.

According to the Federal Tax Service, budget revenues from VAT amounted to 3.1 trillion rubles in 2017.

In addition, Russian citizens will pay other indirect taxes - contributions for overhaul, property tax, vehicle tax, land tax, excises on gasoline, alcohol, tobacco and so on.

According to experts, in 2017, out of 205 rubles of the minimum retail price of a bottle of vodka, 135 rubles went to the state in the form of excises, VAT and other taxes.

According to RANEPA estimates, the share of spending on alcohol is 4.7% of household consumer spending. This means that an employee will pay about 10,000 rubles a year for the excise tax on alcohol alone. Federal tax service reported that in 2017, budget revenues from excises on strong alcohol amounted to 192.98 billion rubles, from excises on beer - 150.16 billion rubles.

According to the FAS, taxes and excises in the price of gasoline account for 65%. For example, in the US, the share of taxes in the cost of gasoline is 18%. Even if a Russian citizen does not have a car, the cost of goods includes transportation, which takes into account the cost of gasoline. From each liter of gasoline, 12-15 rubles are paid as an excise tax. If an employee has a car that travels 10,000 km per year, then at a consumption of 9 liters / 100 km, he will only pay excise taxes from 8,000 to 13,500 rubles. total amount revenue from excises in 2017 is 1.5 trillion rubles.

According to experts, the share of property tax is 0.5-1.3% of the income of Russians, transport tax- slightly more than 1%. If an employee buys imported goods(clothes, telephones, products, services), then he will still have to pay customs duties. Even if he personally does not pay them, they are taken into account in the cost of goods. According to the results of 2017, the Federal Customs Service transferred to federal budget RF 4.575 trillion rubles.

Accrued salary* (including insurance premiums): 666,858 rubles (55,738 rubles per month).

Total taxes

Personal income tax ……………………………………………..........…….66 378 rubles

Insurance premiums (for retirement) ………………………..112 345 rubles

Insurance premiums for medical care ………...…...26,043 rubles

Insurance premiums for social insurance ....... 14,809 rubles

VAT …………………………………………........……….....88 854 rubles

Excises (gasoline, alcohol, cigarettes, alcohol) - about 25,000 rubles

Property tax, transport, major repairs ... 10,000 rubles

Total** taxes, contributions, excises …………………......343,429 rubles (51% of income).

*Calculated based on the average accrued salary in the first half of 2018 - 42,550 rubles (according to Rosstat).

** Customs duties on imported goods, products and services are not included.

In 2016, the auditing company PricewaterhouseCoopers calculated that the average Russian gives the state 47.4% of what he earns. This is close to the assessment of the dean of the Faculty of Economics of Moscow State University Alexandra Auzana, which says about 48%.

Through additional fees for social sphere and VAT Russia takes the lead in terms of the real tax rate. In the world, the average figure, according to PWC, is only 40.6%, and in Central and Eastern Europe it is even less - 34.2%.

At the same time, many studies show that most Russians do not even suspect how much they actually pay in taxes. Experts have repeatedly noted the low level of their overall financial literacy. According to Standard & Poor's, only 38% of Russians are financially literate - even less than in Mongolia and Zimbabwe.

Experts from the National research university HSE. “The level of financial literacy of Russians is low. Moreover, the answers to the test questions showed that during the crisis, this level has not changed,” states Olga Kuzina, Professor of the Department of Economic Sociology of the Institute, in his report “ financial literacy Russians (dynamics and prospects).

Alexander Auzan, dean of the Faculty of Economics at Moscow State University, has also repeatedly stated that Russia is the country with the largest share of indirect taxes. “A citizen actually pays 48% of real income to the state, but thinks that he pays nothing or pays 13%. As a result, he is sure that the state lives off oil and gas and that he has nothing to do with this state,” the dean assures.

Arguing that Russia has the highest share of indirect taxes, Auzan says that people, having understood how much they pay to the state, gradually begin to demand an account of what this money was spent on. And one of the reasons for the high power distance is that we have a system with a huge predominance of indirect taxes.

The Russian Federation is a state in which there are many types of taxes. Thanks to this (and not only) we are at the bottom of the list for ease of doing business. What kind of taxes does a person pay? We are a country with one of the most difficult tax systems. But a closer look reveals that there are many nuances. Let's find out what taxes citizens of the Russian Federation pay and what is included in these payments.

What does a citizen pay?

As mentioned above, there are many taxes. But most of them we never meet, or we may learn one or more of them in a lifetime. Taxes, which are so rare, will not be considered. As part of the article, we will list what you have to pay regularly. So, a short list of taxes that citizens have to pay Russian Federation:

1. Tax on winnings, prizes and interest on deposits.
2. Tax on dividends received from valuable papers.
3. Transport taxes.
4. Land taxes.

How many types of taxes are there? On the this moment, one way or another, you can meet 14 types That's how much taxes citizens pay! Also, speaking in general, some division should be made. There are direct and indirect taxes. The first include all those that were listed - the state openly and without the use of any secret mechanisms collects them from us - ordinary citizens. Indirect ones are more complex in their implementation and allow subjecting the country's population to additional taxation. This mechanism can be implemented as an overlay additional payments on producers of products who will shift all costs on the shoulders of their customers. Here are the taxes that citizens of Russia pay. And if they are still engaged in entrepreneurship, then the amounts grow significantly.

What does a non-citizen pay?

Looking ahead, we should talk about one of the groups of people who bring income to the state treasury. More specifically, about non-citizens. They also pay all the taxes that were indicated earlier, with small features. Namely, all income is taxed at a rate of 30%, that's what taxes he pays foreign citizen. So we can say that we have a specific protectionism to reduce the infusion of migrant labor.

Personal Income Tax

Important in terms of replenishment state budget is It is paid by all law-abiding citizens who receive certain amounts of money from their activities. The tax base can be:

1. Salary received as a reward for the provision of professional skills and time.
2. Incomes that are obtained from the rental of houses, apartments, industrial and storage facilities, as well as office buildings. Also included here are sums of money, which a person receives for providing temporary use to others of his personal transport (car, car, motorcycle, bicycle, transport for transporting people, etc.).
3. Incomes received from copyright and related rights that are subject to taxation may be amounts received as royalties for books and articles published in magazines, or for the sale of copies of one's own musical works. In general - for any creative work.
4. Income received from the sale of property (real estate or transport).

So, we have decided on what is subject to personal income tax. But what is the stake here? Well, it's no secret - it is 13% of the amount of income. These are the taxes that citizens of our country pay when receiving money in one of the above ways.

Taxation of winnings, prizes and interest on deposits

Due to the popularity of lotteries, prize draws and bank deposits taxation was introduced for them. The rate in this case is 35% of market value. These are the taxes that citizens of our state pay even in such cases. Information regarding these areas of life can be divided into two points:

1. Winnings and prizes. The point is that, according to the current legislation, free transfer 35% of the market value of the item received must be paid. Therefore, during promotions or similar events, they are usually sold for a symbolic amount. Even if the prize is an apartment or a car.
2. Interest on deposits. Here, too, everything is not so simple. Interest is subject to tax rate at 35 percent, but with some conditions. So, only that part of them that exceeds the refinancing rate set by the central bank falls under taxes.

Taxation of dividends

V last years Investing in stocks and bonds is popular. They allow you to receive a small income in the form of dividends, and if necessary, you can sell securities and get your money. It is clear that this could not go unnoticed by the state. Therefore, all income that is dividends of securities is taxed at 9%.

Transport tax

It will be interesting to learn about this tax for those who are just planning to purchase vehicle. So, it must be paid to everyone who has their own car (an exception to this are the cars of the disabled, which are not subject to taxation, as well as other preferential categories that are established by law). It should be noted that the payment rates are prescribed in the Tax Code of the Russian Federation, but they may be changed by local and regional authorities. As a rule, they do not miss the opportunity to take advantage of such a privilege, because what is prescribed in the legislation does not satisfy due to too small amounts of payment. Therefore, it is difficult in this situation to accurately calculate what taxes citizens pay, we can say that in this case they are rubber. The basis for taxation is the engine power of the vehicle, which is measured in horsepower.

Land tax

If there's land plot for any purpose, whether it is a summer residence, agricultural land, industrial or garden and decorative, you will have to pay the appropriate tax. The rate, depending on the object, ranges from 0.3-1.5 percent. It all depends on the purpose of the land on which the tax is charged. Taken as a base cadastral value. The object of taxation is the land itself. If you do not make payments on time, then the owner will be charged fines and penalties. Their size depends entirely on the amount that had to be paid.

I have long wondered how much of the earned ruble is now taken by the state as taxes. I searched on the Internet here and there, the information was in a not very conveniently perceived form. Numbers, a lot of text and letters, and various calculations. In the form of explicit taxes, I know that 13% of personal income tax is taken from the salary, and the employer also pays something there.

BUT, these are direct taxes that everyone knows about. BUT, there are still indirect taxes, which we simply do not see explicitly, but each time we pay extra when buying various goods, these are VAT and various excise taxes and customs duties.

And then it’s necessary, I came across a wonderful startup, a site with visual design in pictures, which simply and clearly makes it clear how much everyone pays taxes to the state from their salary. And also how much everyone pays, those same indirect, hidden taxes when buying various goods.

And so the site itself http://nalogometer.ru/

It's simple, I drive in a salary, for example, 10,000 rubles, I press to calculate.
Gives the result:
You pay the state in the form of various taxes
RUB 59,586.21 / in year

Not fucking with 10,000 rubles - almost 60,000 rubles per year. I think it's probably some kind of mistake.
Read the explanation below:

The calculation of taxes is approximate and is based on a standard scheme:
personal income tax - 13%, contributions to Pension Fund- 22% (from salaries up to 512,000 rubles per year plus 10% from amounts exceeding this threshold), contributions to the Social Insurance Fund - 2.9%, industrial accident insurance - at least 0.2%, Federal Foundation health insurance - 5.1%.

Total - not less than 43.2% of wages. The amount of taxes may vary depending on the profile of the enterprise. All taxes, according to the law, are paid by the employer for the employee (the exception is personal income tax, which is also automatically deducted).

Everything turns out to be correct. Slightly less than half is taken by the state. And from a salary of 20,000 rubles they take 119,172.41 rubles. / in year You can normally rest on 120k, which is probably what they do, "THE" who are engaged in the redistribution of these taxes in the state.

In order to more clearly know how much I pay taxes on each product in the table, I changed some positions.
1) Gasoline set the price of 270 rubles, based on daily refueling of 10 liters, to make it more clear.
2) Milk - put the cost of 30 rubles, the average price of 1 package of milk in the store.
3) Meat - set the cost of 300 rubles, the average price for 1 kg.
4) Newspapers - set the cost of 10 rubles, for a regular issue of a local newspaper.
5) Jewelry - set the cost of 1000 rubles.

I left everything else unchanged, where the cost is indicated in pieces.

You can see what happened in the picture below.
The picture is clickable. On the left is the data for the calculation, on the right is the data in the form of taxes from each product.

It turns out interesting:
-For gasoline more than 50% goes to the state.
-Alcohol, too, almost half goes to the state.
-Milk, meat, newspapers, clothes take an average of 10% each.
so that the slaves do not die of hunger completely, and they do not go naked :)
-Approximately 15% is taken from electronics
- Jewelry - 38%
- Cars approximately 40%

Here, on the site, an explanation of what and how it is considered:
Taxes in products
The calculation is based on the rates indicated tax code of the Russian Federation (Part Two)" dated 08/05/2000 N 117-FZ (as amended on 07/19/2011).

Tax rates - http://www.consultant.ru/popular/nalog2/3_1.html#p1215

The calculation of taxes in gasoline is taken from the material http://24far.ru/?p=157

Tax on McDonalds restaurant products is considered at the 10% VAT rate, as are staple foods and newspapers.

The jewelry tax was calculated according to the formula: 20% customs duties + 18% VAT.

Excises in the cost of cigarettes are calculated according to the formula: 0.28 rubles * 20% + 1 pack * 50 rubles. *7%=9.1 RUB/pack

The calculation of taxes in vodka is taken from http://www.rg.ru/2011/08/23/akcizy.html

Wine: 20% import duty at the customs value of a bottle of 8 euros (http://www.tks.ru/reviews/2011/07/14/06) - 64 rubles. + 34 rub. VAT

The cost of food is taken from the Utkonos store. So the price of a bottle of Bavaria beer is 44.7 rubles per 0.5 liter. The calculation of taxes was carried out according to the scheme: 10 rubles. / liter (excise) + 16.6 rubles. VAT.

Prices for Apple products are taken from the site re-store.ru: MacBook Pro 15″ i7 2.2 GHz, 4 GB, 750 GB, AMD 6750M - 94,900 rubles. Apple iPad 2 Wi-Fi + 3G 32 GB - 30,990 rubles.

Taxes on cars include the cost of customs clearance (table of duties - http://www.drom.ru/customs/cartable.php) for cars manufactured in 2010 and transport tax - http://www.alex999faq.ru/arhiv/norma/ rosnalog.html

The calculation of taxes in clothing (t-shirts) is taken from http://slon.ru/economics/skolko_my_platim_za_zashchitu_otechestvennogo_proizvoditelya-685294.xhtml?page=5#pager

The exchange rate is taken at the rate of 1 euro = 40 rubles.

Prices are taken for November 2011

The calculations do not take into account income tax, which provides from 8.3% (2007) to 3% (2010) of federal budget revenues.

Summing up, I just want to quote the text from this site:

The Nalogometer.ru project aims to show how significant is the contribution of ordinary Russian citizens to the country's budget.

So the amount of taxes on goods (that is, what all Russian citizens pay every time they visit a store) is actually equal to all oil and gas budget revenues.
In total, citizens of the country provide about 50% of budget revenues.

It is time to ask the question of how efficiently the state spends our taxes.

In short, where is my money, Big Brother?

When you realize how much the state really takes from your salary, then a reasonable question arises,
Why are there no normal roads?
Why is the situation in housing and communal services every year a complete ass?
Why are there no kindergartens?
Why are there no sports fields?
Why in a country rich in resources, the infrastructure of nichrome is not developed? And a lot more why.

And after all this, there is a real desire to go and support all those protesters on the payroll of the US STATE DEPARTMENT.

On the one hand, a clear understanding of who does not need stability in the country, and on the other hand, a clear understanding of the continued milking of the population, in the personal interests of a certain group of people.
And moreover, careless and irresponsible distribution of collected taxes.

“People, you know, we pay not only 13% of personal income tax, not only 30% of insurance premiums, but, ultimately, also VAT, income tax and many other taxes,” we are constantly told in the media and in social networks. I propose to discuss how much we actually pay taxes.

I will now easily prove to you that all the tax burden falls entirely on companies, entrepreneurs and those individuals who receive income other than wages. The question of how much we pay in taxes will no longer arise. Because the employee does not pay the state anything at all!

Usually we are told: “From a salary of 100 thousand rubles. the employee pays 13 thousand rubles to the budget. personal income tax. And the employer is forced to give the state another 30 thousand rubles. insurance premiums. In total, such an employee costs the company 130 thousand rubles. Of these, 43 thousand rubles. takes the state. This is 33% of the salary!!! The remaining 87 thousand rubles. the employee spends on goods, works, services. But they are subject to VAT at the rate of 18%. So the state takes another 16 thousand rubles. from salary. And this is already 45% of the salary. But that's not all! The price of these goods, works, services, in addition to VAT, also includes excises, sales tax, transport tax, income tax and property tax that sellers pay. In addition, the employee still has to pay taxes on their own property. Thus, all taxes existing in Russia are paid by the end consumer.” Let's see if that's the case.

Imagine that insurance premiums have been abolished in Russia. What is the probability that the employer will give all the money saved to the employees? In the original example, would he raise a person's salary to 130,000 rubles? After all, only in this case is it fair to say that once out of 130 thousand rubles. the employee receives only 87 thousand rubles in his hands, then he gives the state 33%.

I am sure that our conditional worker will not receive this money from the employer in full (and even in any significant part). After all, he agrees to a salary of 100 thousand rubles. It is written in the employment contract, why would it be raised? (See also about recognition of a civil law contract as labor .) Therefore, it is incorrect to say that the employee pays insurance premiums from own funds. They are paid by the employer.

Download useful materials:

How to save on taxes

How to save on taxes when paying for vacations

How much do we pay payroll taxes: personal income tax

Well, how much we pay in taxes is actually generally clear. But the personal income tax is definitely paid by the employee himself, everyone knows this! If he has a salary of 100 thousand rubles, he receives 87 thousand rubles in his hands. So, he gave the state 13 thousand rubles. their money. So? Not really.

Let's imagine that personal income tax was also canceled. Walk, so walk! Is it possible that the employer will suddenly start giving the employee not 87 thousand rubles a month, as before, but immediately 100 thousand rubles? I doubt. Why would? Since the employee agrees to work for 87 thousand rubles. in his hands, he will work for such an amount, regardless of whether personal income tax exists in Russia or not. Consequently, personal income tax is also an expense for the employer, and not for the employee.

Say, the employment contract says 100 thousand rubles, so the employer will give the employee 100 thousand rubles. on the hands how cute? Yes, it's written. But I can already see how the personnel department is preparing additional agreements for this agreement and explaining to employees: “Nothing changes for you, you will continue to receive 87 thousand rubles each. An additional agreement must be signed in connection with a change in legislation - personal income tax has been canceled.

They also tell me here that deductions testify in favor of the version “personal income tax is paid by the employee from his own money”. The state returns personal income tax to people when purchasing housing, paying for treatment, education, etc. Officials will not give money to those who did not pay it to the budget! Will. Just the budget also pays to people various grants. Why not consider paying 260 thousand rubles. when purchasing a home as a housing subsidy?

Who pays VAT

According to the textbook it looks like this:

1. Company 1 imported goods from abroad at a price of 100 rubles. She paid VAT 18 rubles at customs. Then she reimbursed this VAT. The budget received nothing.

2. Company 1 sold goods to company 2 for 236 rubles. As part of the price, company 2 paid company 1 VAT - 36 rubles. Company 1 transferred tax to the budget. Company 2 reimbursed these 36 rubles. from the budget. The budget again received nothing.

3. Company 2 sold a product in its retail store for 300 rubles. As part of the price, we paid the seller VAT - 45.8 rubles. How much do we pay taxes? It is not yet clear, because the tax received the budget.

However, the fact that the final consumer pays VAT is an illusion. The fact is that all the money that the seller receives from the buyer, he always considers as his exclusive property. Including the amount of VAT. Therefore, the seller sincerely believes that he is obliged to pay VAT from his own money at an estimated rate of 15.25% (18: 118).

Based on this logic, it turns out that out of 45.8 rubles. tax received as a result of the budget, 36 rubles. the company paid 1 and 9.8 rubles. - company 2. And we again did not pay anything to the budget. This conclusion is also confirmed by the fact that the VAT payment-refund chain can break at any moment without reaching the end consumer if a participant on an imputation or simplified system or a one-day company breaks in there. In addition, think about why companies are optimizing VAT if only the end consumer pays this tax?

The excise is paid by the manufacturer. It includes it in the price of excisable goods. So, in the end, the end consumer pays the excise tax. So?

Here, too, not everything is so clear. Suppose an oil refinery made a liter of gasoline, paid an excise tax of 10 rubles. and sold this liter at a gas station for 30 rubles. Further, the gas station will sell this liter to us for 40 rubles. But now, excise duties have been canceled. Will the refinery sell gasoline to gas stations cheaper? And if so, how much cheaper? Not for 30 rubles, but for 20? And if the gas station gets gasoline cheaper, will it lower retail prices? Not sure.

Moreover, cost pricing for the most part left in the past - in the USSR. In the free market, if for some reason a gas station cannot sell gasoline for 40 rubles, it will be forced to sell it cheaper. Perhaps even at a loss. And how after that to say that the end consumer pays the excise? This is only partly true.

The same is true with other taxes that companies allegedly include in the price of goods, works, services and are ultimately paid by the consumer. Yes, they do, but pricing is a tricky thing. Many companies are making losses. This means that end consumers not only did not pay taxes as part of the price, but also did not cover a bunch of other costs.

How much do we end up paying in taxes?

Why are we being told that we pay all these taxes? The liberal-minded public thus calls people to civic activity. After all, if we pay all taxes, you and I, and not legal entities, owners and entrepreneurs, then the state must answer to its people. How long? Pro-government sources lie to avoid introducing progressive personal income tax rate. Like, you pay so much, why do you need even more?

I, too, would like more civic engagement from fellow citizens. But an honest person should not lie. In order for people to realize that the state lives at their expense, they must pay personal income tax on their own. The employer does not have to withhold anything!

We all know that the state exists thanks to taxes, and that each of us is a taxpayer. But exactly how much do we pay? As it turned out, it is difficult to calculate this, but it is possible. Below you will learn all about direct and indirect taxes and together with us you will calculate how much the average family gives to the budget.

Income tax - the famous 13%

If you ask any person how much they pay in taxes, many will most likely answer - 13%. This figure is base rate personal income tax - personal income tax. Back in 2001, its introduction was a truly historic decision. The government suggested that a single and understandable rate is the best way to get salaries out of the gray zone. Complex scale has been canceled income tax, and the phrase "13% - pay taxes and sleep well" was remembered by everyone. The plan was a success - enterprises really began to switch to "white" wages. And 13% of it today is paid by any working citizen, regardless of how much he earns.

Case: Take, for example, the fictional citizen Korolyov. His official salary is 50,000 rubles. per month. Every month, personal income tax in the amount of 6,500 rubles is charged on her, and Korolev receives 43,500 in her hands.

Not from the whole salary

Not everyone pays taxes on their entire salary. There are many categories of citizens eligible for deductions. The most common of these are parents. Each child reduces by a certain amount the "base" salary, from which personal income tax is calculated. The first and second child reduce the "base" by 1400 rubles. each, subsequent - for 3000 rubles.

Case: Citizen Korolyov has two children. If he was not too lazy and made a deduction, then his personal income tax will be calculated not from 50,000 rubles, but from 50,000 minus 1400 × 2, that is, from 47200. This means that every month the accounting department will give from his salary to the tax office not 6500, but 6136 rub. In the hands of the Queen father will receive 43864 rubles. Thus, two children allow the Queen to save 364 rubles. per month or 4368 rubles. in year.

In 2015, the project to introduce a progressive personal income tax scale was actively discussed. Such a scale is used in many countries and assumes that as income increases, so does the income tax rate. According to the bill, which was discussed in the Russian Federation, from income over 416.6 thousand rubles. per month would have to pay 18%. With a further increase in income, the rate would grow even more and could even reach 28%. However, the bill was rejected.

Not only salary. We pay 13% not only from salary, but also from any other income. For example, from renting out housing or dividends on shares. And in some cases, the rate can rise sharply. From any winnings (for example, in the lottery) in the amount of more than 4,000 rubles, as well as from income on a bank deposit, if the interest on it exceeds the refinancing rate + 5 percentage points (today it is 16%), personal income tax will be 35%. However, the gains, like so high stakes on bank deposits, a rarity. Majority Percentage bank deposits exempted from income tax.

Social taxes - how 13% turns into 43

13% is quite a bit. However, it is a mistake to think that our taxes are exhausted by this. Just the rest tax burden borne by the employer.

After the company's accountant has calculated our salary, he must pay contributions to the funds - pension (22%), medical (5.1%) and social insurance fund (2.9%). In total, the payment to the funds should be up to 30% of the salary. And together with personal income tax - 43%. Almost half of what the employee receives in his hands.

Case: Citizen Korolev earned 600,000 rubles in a year. The employer paid 30% of this amount to the "funds" for Korolev, i.e. 180,000 rubles. per year or 15,000 rubles. per month. So monthly tax payments The Queen is 15,000 rubles. "in funds" plus 6136 rubles. personal income tax or 21136 rubles. This is not much less than half the modest salary of our hero.

However, it is a mistake to think that the employer pays exactly 30% for each of us. In the Russian Federation, payments to funds are calculated according to the so-called "regressive" scale. The higher the amount of wages that the company has already paid tax for you this year, the less percentage, which will have to be paid in the remaining months.

Case: The wife of a citizen, the Queen, has made a much more successful career than her husband, and earns 100,000 rubles. per month. For the first seven months of the year, her taxes "to the funds" amounted to 30% - 30,000 rubles each. per month. But in August, the amount of salary with which the tax was paid exceeded 711,000 rubles. From that moment on, the rate is reduced and amounts to 10%. For the year, the company in which the citizen Koroleva works will pay 262,200 rubles for her. to "funds".

Property taxes

In addition to taxes tied to wages, there are also taxes on different types property. Most of us pay at least two - vehicle tax (on car ownership) and property tax.

Case: In 2008, citizen Korolev received a new foreign car as a wedding gift from his parents. It was an economy class sedan with a manual transmission. Korolev still drives this car. For 2015, he will pay 875 rubles for it. tax.

Property tax until recently also rarely exceeded 1,000 rubles. in year. However, since 2015 the situation has changed. From now on, the taxable value of real estate is calculated based on the cadastral value, and the tax itself will increase by 20% per year until 2020.

Case. Citizen Korolev and his wife live in an apartment they inherited from their grandmother. This apartment is located in Moscow, in an area not very remote from the center, and its cadastral value is 8 million rubles. In 2016, the family will pay 1039 rubles for this apartment, and in 2020 - already 5139.

We spend salaries and continue to pay taxes

income, social and property taxes attached to each of us personally. But having dealt with them, we do not stop paying taxes. After all, we spend money on goods and services. And their cost already includes taxes paid to the state by manufacturers and sellers. First of all, we are talking about value added tax or VAT. In the Russian Federation, it is 18% and is charged every time someone sells a product or service to someone. Often VAT is levied several times on the way of goods from the manufacturer to the store shelf - after all, there are also wholesalers and intermediaries. In any case, at least 18% of the value of your grocery basket, clothes, detergents or other goods is VAT.

Case: The total expenses of the Korolev family for food and other trifles amount to 40,000 rubles. per month. This means that at least another 7200 rubles. per month are added to the taxes that, albeit indirectly, this family pays.

However, in addition to VAT, there are also excises - a special tax burden that applies only to certain goods or types of goods. Most often, we are talking about cigarettes or alcohol (it is assumed that budget revenues will be used to treat diseases and eliminate other indirect consequences of smoking and drinking alcohol). However, there are also excise taxes, for example, on gasoline and even jewelry. In addition, manufacturers indirectly include other taxes that they pay to the state into the cost of goods and services. One of the most tax-intensive services is housing and communal services. On average, up to 50% of utility bills are taxes.

Case: Citizen Korolev does not drive a car every day. It takes about 100-150 liters of gasoline per month. He buys it on average for 35 rubles. per liter and spends about 4,500 rubles on gasoline. per month excluding VAT. It is difficult to say exactly what part of this amount goes to the manufacturer for taxes, duties and excises. But experts say that the tax component in the cost of gasoline is about 10%, i.е. about 450 rubles.

Summing up

Let's calculate how much taxes the Korolev family pays. Recall the conditions. Mr. Korolev earns 60,000 rubles. per month, and his wife - 100,000 rubles. They live in their own apartment and own one used foreign car.

Personal income tax from salary:

Mr. Korolev - 6136 rubles. Madam Queen - 13,000 rubles.

Social payments:

Mr. Korolev: 18,000 rubles. Madam Queen - 21850 rubles.

VAT on purchases based on spending within 40,000 rubles. per month:

Approximate share of taxes in the housing and communal services bill (the family pays 3,000 rubles per month for housing and communal services)

Total: 50106 rubles. per month, excluding annual car and property taxes.

The total income of the Korolev family, we recall, is 150,000 rubles. per month. To understand how much each of us pays in taxes, it is enough to look at our salary and divide by three. Most likely - this is your approximate contribution to the state budget.