That the state spends taxes. How is income tax allocated? Personal income tax in different countries

Most Russians pay taxes honestly. The taxation system in Russia is very loyal compared to other countries. The personal income tax rate (PIT) in the USA can reach 41.9%, in the UK and Japan - 50%, in developed European countries the population has to give the state an average of 25-35% of their income, but sometimes it comes to 60% - this is how much, for example, Danish millionaires pay. And even in developing countries personal income tax rate sometimes it is 15-20%: for example, in India - 10-30%, in Mexico - up to 28%, in Brazil - 15-27%.

This article is a reference material, all information in it is presented for informational purposes only and is for informational purposes only.

In Russia, the income tax rate is 13%. A citizen who owns an apartment, a summer house and a car also pays property tax individuals, land and transport taxes. And employers donate money for us to the Pension Fund, Social Insurance Fund and the Mandatory Fund health insurance: These payments, of course, do not reduce the salary, but perhaps it would have been higher if it had not been for these duties.

And from 2014, the authorities are going to introduce new tax for real estate. In reality, however, it will not work until 2015. The tax will be calculated from cadastral value real estate, which is closer to the market.

The approximate rate for residential premises will be 0.1%. Thus, if today you have to pay about 600-1000 rubles for the possession of a standard Moscow kopeck piece. per year, then after the introduction of new rules the tax will reach 5-8 thousand rubles. in year. Compared to other countries, this is not so much. For example, in Germany, the property tax rate is from 1 to 2.1%, in Sweden - from 0.5 to 1.3%, in Japan and the USA - 1.4% (although in the USA the tax is calculated from the amount equal to 75% of the value of real estate), and in Spain, where property tax is considered sparing, it is 0.3-0.4%.

In theory, taxpayers should count on the state to provide them with all kinds of services, for example, provide the country with good roads, and our youth - free higher education. In principle, you can give half of your income if you get free high-quality medicine, comfortable cities, benefits for the purchase of housing, a decent pension for this. In many countries with high level taxes, all this is, in Russia, spending budget funds from year to year it raises great doubts and few people clearly understand where our taxes go.

To find out whether citizens know how the real estate tax will change, for what purposes it will be spent, and how taxes are spent in general, "" decided to conduct a sociological study.

To the question "Do you know what the taxes you pay go for?" 48.6% of respondents answered in the affirmative and only 22.3% admitted that they had no idea about it:

It is curious that the percentage of those who found it difficult to answer is quite high, it is 29.1%: in general, people imagine for what purposes taxes should be directed, but they do not know exactly whether they are used for their intended purpose.

I was somewhat surprised by the result of the answer to the next question - that do people know what will be introduced market tax for real estate ... Despite the fact that there are at least a couple of active conversations about this recent years(and the topic has been discussed for about 15 years), 76.7% of respondents answered that they had heard about this for the first time, and only 20.4% of respondents said that they had heard about this initiative:

But at the same time, even those citizens who heard about the introduction of a market tax on real estate were not very informed. Only a little more than half of them (about 10% of the total number of respondents) are aware that the future tax is going to be directed to the needs municipality where taxpayers live. That is, for the improvement of courtyards, lighting, landscaping, the construction and modernization of local roads, the repair of hospitals, schools, etc.

Then the respondents were asked what kind of services they would like to receive from the state as taxpayers.

17.5% of respondents expressed their opinion for good medicine : “First of all we need high-quality medical services”,“ Free medicine is needed ”and“ qualified treatment ”.

In a group of the same size - 17.5% said they would be glad if their taxes went for the improvement of the city : “We need to make more normal sidewalks”, “we need benches for the elderly”, “we need to spend money on roads and laying noise-absorbing asphalt”, “funds are needed for the construction and improvement of schools and kindergartens”, “for the repair of playgrounds”, “for small shops within walking distance and development of public transport "," it is important to ensure safety so that children are not afraid to let them go for a walk "," I want to have clean yards, so that they do not resemble parking lots, so that it is clean in the entrances and everything is functioning. "

9.7% of respondents would like to see happy social sphere : "Children's education", "adequate child benefits", "pensions", "orphanages", "teachers' salaries."

41.7% - could not decide what to spend the funds received in the budget, admitting the issue is very difficult, and themselves not competent enough.

But of course, among the respondents there were also dissatisfied citizens, they made up the group of 7.8%. These people doubted that taxes were spent honestly, even mockingly remarked that "of course, taxes should go into the pockets of officials." But they noted that the main thing is for taxes to reach the target in safety: "if money is not stolen, then everything will be as it should be."

They also talked about the fact that it is not necessary to introduce a market tax on real estate, "because I know how much they steal."

And 3.9% of the respondents generally admitted that it would be better if there were no taxes at all: “the fewer taxes, the better”, “I do not want to receive anything from this state and I do not want to give anything”.

So, half of the respondents generally imagine what the funds collected from tax revenues are spent on. Among the main services that the state should provide to taxpayers, people named high-quality medicine, the creation of a comfortable urban space and a prosperous social sphere.

At the same time, only one in five knows that the authorities are going to introduce a market tax on real estate, and only 10% are aware that real estate tax should go to the local budget and be spent on creating a comfortable environment for people living in this municipality (district). That is, in fact, this is the most convenient urban space that people would like to see, and which can be formed precisely thanks to the real estate tax.

Not too brilliant awareness of citizens about the upcoming changes in tax law, perhaps due to the fact that talks about real estate tax have been going on for a long time, but things are still there. Therefore, there is clearly a fatigue from this topic. At the same time, one can feel the irritation of people, it is easy to track it by the tone and content of their comments. They do not really believe in the good intentions of the state, especially when it comes about the public good.

The magazine obtained these data using a telephone survey conducted on a representative sample. It allows you to reflect the opinion of the population arbitrarily big city and maintain the gender-age ratio of respondents depending on the size of the population c. The poll was attended by residents of the city of working age.

I have long wanted to do comparative analysis, here, finally, it was blown up and done.
Use it! All calculations can be checked by yourself. All sources are indicated in the text.

This analysis compares the taxation systems in Russia, Germany and the United States.
All income is shown in rubles per month. For convenience, in this analysis $ 1 = 30 Russian rubles, and 1 € = 40 Russian rubles. It is estimated that 40% of "net pay" is spent on saving, 20% on food and 40% on everything else.
Russia:

• Income tax - 13% on the amount of "dirty wages"
• Contributions to social funds in 2012 - 30% of the "dirty salary" up to 512 thousand rubles a year in any case and 10% (not 30% + 10%) of everything that is over 512 thousand rubles a year

But that's not all. Taking into account VAT, which in Russia is 18%, the following is obtained.

We look at the graph:

Germany:
Taxation system in Germany tax rates also increase.
With an income of up to 8004 € per year (26680 rubles per month), the taxpayer does not pay any taxes. With income from € 8005 to € 13469 per year (up to RUB 44896 per month), taxes increase linearly from 14% to 24%. With income from 13,470 € to 52,881 € per year (up to 176,270 rubles per month), taxes increase linearly from 24% to 42%. In addition, if the amount of the annual tax exceeds 972 €, then the solidarity tax ( Solidaritaetszuschlag) increases linearly from 0 to 5.5% (with an annual tax of 1340.69 € or with an income of about 30,000 rubles per month) from total amount tax rather than income. Further, the solidarity tax remains at the level of 5.5% of general tax.
Plus is added social tax: a total of 22.95%.

This is how it looks on the graph:

Taking into account VAT, which is 7% for food and books and 19% for everything else, we have the following.

We look at the graph:

USA:
There are two main taxes in the United States - these are federal tax and state tax. Similar to Germany, US federal taxation system built in such a way that with an increase in income, tax rates also increase, but according to a somewhat more complex system.
With income up to $ 9750 per year (24375 rubles per month), the taxpayer does not pay any federal taxes(because standard cost is $ 5950 per year, personal expense 3800 $ per year). With income over $ 9750 per year, from the next $ 8700 (up to $ 18450 per year or 46125 rubles per month) a tax of 10% is paid, from the next $ 26650 (up to $ 45100 per year or 112750 rubles per month) a tax of 15 %, from the next $ 50,300 (up to $ 95400 per year or 238,500 rubles per month) a tax of 25% is paid. In addition to everything, there is the so-called social tax at 4.2% and health care tax at 1.45%. Plus, every state has state tax about 5%, plus a city tax of about 1%.

This is how it looks on the graph:

If consider state sales tax(it ranges from 0% to 11.5%, on average 7%), then the following is obtained.

We look at the graph:

You can quickly calculate tax in any particular city in the United States using calculator.
Comparison:
After the above analysis, it remains only to compare the data on tax rates. They look like this.

Excluding VAT:

In view of VAT:

Conclusions:
Quite disappointing. This antihuman tax system in Russia is aimed at take the last money away from the poor and almost nothing for the rich. While in the USA and Germany taxes for the rich are up to 45% and 40%, respectively, in Russia they are only 13%! And sometimes this is not paid when the capital is withdrawn through offshore companies.
That is why the number of oligarchs is growing, and the common people are living worse and worse.

All owners of vehicles and other vehicles that meet specific criteria are required to pay vehicle tax. Its value depends on a large number a variety of factors.

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Moreover, the payment is made not only by individuals, but also by legal entities.

The concept of the term

In connection with the legislative reform carried out at the beginning of the 2000s, the funds raised can be spent on almost anything:

• road industry;
• for public sector wages;
• construction of objects important for the regions.

Often this is what worries car owners - with a sufficiently large transport tax, there is a high probability that all funds will be spent not on laying asphalt, but on something else.

What the legislation says

All points related in one way or another transport tax, v mandatory covered in legislation:

• - means complete list all categories of physical and legal entities who are obliged to pay tax of the type in question;
• - considers the procedure for calculating the amount of transport tax for legal entities;
• - a complete list of equipment is indicated, the owners of which need to pay transport tax;
• - the due date is indicated;
• – the largest taxpayers it is imperative to provide an appropriately drawn up declaration, which displays the tax of the type in question;
• - cases are indicated in the event of which the obligation to pay transport tax is abolished.

The very fact of distribution tax collection on vehicles directly by the municipality is regulated by Art. 14 of the Tax Code of the Russian Federation and Art. 56 BC RF.

It is according to the information of the RF BC that the entire transport tax (in the amount of 100%) goes to the regional budget and is also distributed by it for various needs at its own discretion.

Where is the money spent for the transport tax

Determining what exactly the funds collected in the form of transport tax should be spent on is quite problematic.

Thus, in many regions, the authorities continue to form road funds, into which certain infusions are made from the budget.

But the revenues are often simply not large enough to keep the road industry in good shape, let alone more.

Moreover, the authorities are reluctant to report on the funds spent on the restoration of the roadbed. Since in most cases, at the expense of the transport tax, the holes in the budget are patched up.

For example, in the Volgograd region in 2020, about 2 billion rubles were withdrawn from the budget of the road fund for various needs, in no way related to the target infrastructure.

In 2020, this amount increased by 2.6 billion rubles. Thus, on this moment the budget deficit of the road fund is as much as 8 billion rubles.

At the same time, the size of the fund's budget is constantly increasing, but at the same time expenses are proportionally growing. As a result, the deficit, as before, continues to amount to approximately 8 billion rubles.

The situation is similar in almost all other regions of the country - with a few exceptions.

Nevertheless, there is a positive trend, more and more regions are beginning to be concerned about the problems of the road industry.

Payment statistics by region

The amount of the collection in question varies greatly depending on a wide variety of parameters. First of all, this is the cost of the car, the amount Horse power, as well as the age of the vehicle.

But at the same time, the region where the machine is located has a significant impact. It is quite difficult to figure it out.

Since there is a "luxury tax" (on a car more than 3 million rubles) and many other, rather important, nuances.

So, all regions Russian Federation the largest tax collected in 2020 for the previous reporting period can be arranged as follows (descending):

Moreover, there is some proportional dependence number of accidents and suffered from the total amount of collected transport tax. So, the least number of accidents in the Smolensk region.

? " - such phrases can often be heard in political disputes when it comes to the responsibility of the state to its citizens. But, writes "Elephant ru", in Russia this is a great rarity.

The taxation system is not familiar to most of the country, with the exception of transport, which people arrange themselves. To assess the burden of taxes in Russia, it is necessary, first, to figure out how much the state really depends on the payments of citizens. Secondly, you need to imagine what would have happened if the Russians did not pay taxes (receiving in return mediocre medical service and a meager pension), but would dispose of this money at their own discretion.

What taxes do Russians pay?

Individuals pay taxes on a car, apartment, house, land. Working citizens also pay tax on own income(Personal income tax). Indirectly on the shoulders of the population falls the value added tax on goods and services, insurance deductions employer to off-budget funds, excise taxes on alcohol, tobacco.

How much taxes does an officially employed worker pay?

Directly - only personal income tax, which is 13% of the salary. The employee usually does not feel this payment, since the employer transfers the tax directly to the state. When talking about his salary, a person usually means the "net" amount that comes to his bank card or issued at the checkout. However, in reality, the salary is the money given to the employee, plus tax.

In addition, the employer pays for the employee insurance premiums v RF (22% of salary before tax), Federal fund (5.1%) and the Fund (2.9%). If an employee earns more than a certain amount per year, then insurance premiums in the Pension Fund of Russia are reduced to 10%, and in the Social Insurance Fund they are zeroed.

What if there were no taxes?

An employee with a monthly salary of up to 100 thousand rubles costs his employer almost 1.5 million rubles a year: 1 million rubles of which goes, in fact, to the employee and almost 0.5 million rubles - to the state. From a salary of 100 thousand rubles, a person receives approximately 87,000 rubles in his hands. If we imagine that there is no state medicine and pensions, and also if there was no income tax, then an employee from this example would receive 125 thousand rubles a month and theoretically could spend 25,000 rubles. on your health and / or put off for old age.

However, dreams of a tax-free world have their limits. With social contributions abolished, most people are unlikely to save money from their increased wages. Most likely, people will start spending "here and now", which will lead to higher prices for goods and services. Thus, the growth of real wealth will increase slightly.

How long do people work for the state?

You can also look at taxes and fees from a different angle: it is the additional time spent at work to pay them.

For salaries less than 60 thousand rubles ("on hand"), to which "discounts" on payment are not applied social contributions, this is 33% of the working time. That is, every working day out of 8 hours spent at a factory, in an office or at a counter, a conventional Russian works for one hour and 21 minutes for the Pension Fund, 48 minutes for regional and local authorities, and another half hour for CHI funds and social insurance. For a year, it is almost 80 working days, which are spent on paying taxes and contributions.

Those whose salaries are higher give the state a smaller share of their income: the ratio of obligatory payments to the employer's total expenses is reduced from 33% to 25% for salaries of 600 thousand rubles per month and above.

Where do individual taxes go?

VAT proceeds go to the country's budget, 85% of personal income tax goes to the budget of the constituent entity of the federation, the rest goes to local budgets. The regions also get it. Excise taxes are divided between federal and regional budgets... For example, excise taxes on tobacco go to the center, while the regions receive most of the excise taxes on alcohol. and individuals go to municipalities.

Insurance contributions for pensions, medicine and social insurance go to the respective funds. This money is used to pay pensions to pensioners, the FFOMS pays for medical services to those who apply to public hospitals and clinics, and the FSS pays benefits for temporary disability, pregnancy, childbirth and childcare. Taking into account the fact that the Pension Fund is executed with a large deficit, which has to be compensated from the federal budget, it can be said that not only the contributions of working Russians, but also other federal taxes are used to pay pensions.

Budget and Taxes: What is Codependency?

The budget is heavily dependent on taxes. In 2015, taxes together with insurance premiums accounted for 79% of revenues and 71% of expenditures of budgets of all levels, as well as extrabudgetary funds... The contribution of personal income tax is more modest - about 10% total income per last year... This is not enough for education, health care, or defense, but enough to maintain security and law enforcement.

However, Slon writes, such a comparison is very conditional, because personal income tax goes to the budgets of the constituent entities, and not to federal budget... That is, 13% of the salary goes not so much to the development of the defense industry or space technologies as to schools and roads.

Your 13% of income tax does not go to any funds, the money goes to the Tax Inspectorate and goes to the city budget.

But the budget is planned for 3 years.

This money also goes to public sector wages, healthcare, housing and communal services, and medicine.

Here is an example of an item of expenditure for 2016 from the federal (not regional) budget ..

Most of the taxes of citizens go to the maintenance of the State. Duma, the Kremlin, for the maintenance of deputies, well, and settles in the pockets of some gentlemen.

Your 13% is not distributed between the funds, they all go entirely to the local budget and are spent on the needs of the municipality and its population. Here are the approximate items of expenditure, which include your 13% income tax.

Insurance premiums in Pension Fund, as well as medical and social insurance funds are not withheld from the employee's salary, they are paid by the employer. If there are no benefits for the payment of contributions, then in total they amount to 30% of the employee's earnings, of which 22% are paid to the Pension Fund ( pension insurance), 2.9% in the FSS ( social insurance) and 5.1% in the FFOMS (health insurance).

As is known, the quantity income tax (personal income tax) in Russia it is 13%, this tax is paid by all employers.

According to the budget code of our country, the tax is distributed as follows:

1) Most of this amount goes to the budget of the constituent entity of the Russian Federation - 85%.

2) The rest goes to the local budget.

Income tax of 13% levied Tax Inspectorate, goes to replenish the federal budget. Then, during legislative assemblies, the deputies set expenses for certain needs: for example, for security, social policy, education, housing and communal services, medicine, security environment etc.

By law, all collected income tax should go to the budget of your city and there already this amount is distributed at their discretion for housing needs, for medical needs, as well as money still goes to the salaries of those persons who are paid by city departments. To make it clearer for you, I will give as an example a small table that shows how federal budget expenditures can be planned.



It all depends on the distribution of the budget this year. So, in 2017, the paid tax may go for completely different purposes than in 2016.

Judging by this year, the bulk of the tax goes to social policy, national defense, economy, security and law enforcement.

You are fully entitled to, and according to the established norms of the law, they are charged 13% of the amount you earn in general.

Then these funds go to the city budget, and there and there all these funds are divided into all their accounting needs, such as housing and public utilities or health care.

By the way, we have the lowest income tax in our country than in other countries, and this tax is deducted from all officially working citizens. This thirteen percent goes to the state fund, where the management already distributes - what to spend it on. Perhaps it will be road repairs, and maybe construction kindergarten- here you can’t say for sure.

All your income tax (13%) goes to the local budget.

Who is recognized as payers of personal income tax (PIT) is determined by the Tax Code of the Russian Federation.

What is the object of taxation is determined by the Tax Code of the Russian Federation ( Tax Code Russian Federation).

The tax period for this tax is regulated by article 216 of the Tax Code of the Russian Federation and is a calendar year.

According to article 158 of the Budget Code of the Russian Federation ( Budget Code Russian Federation):

Income tax is a federal tax that an employee pays on their official income. Rather, they are paid by the tax agent-employer, but with wages employee. This tax is equal to 13%. It is not distributed in any way, but completely goes into the federal budget. Further, according to certain standards, it is distributed by the regional budgets for state needs.