Tax increases in Russia from January 1, 2021: complete list

What are the federal taxes?

The list of federal taxes and fees is determined by the provisions of the Tax Code (clauses 2, 5, Article 12 of the Tax Code of the Russian Federation). Federal taxes are mandatory payments throughout the Russian Federation, unless otherwise provided by clause 7 of Art. 12 of the Tax Code of the Russian Federation.

Federal taxes and fees also include special tax regimes, which may allow exemption from the payment of certain federal, regional and local taxes and fees (Clause 7, Article 12 of the Tax Code of the Russian Federation). Based on the norms of the Tax Code of the Russian Federation, we can provide a comprehensive list of federal taxes and fees that are in force in 2021. Let us summarize them in a table with links to the norms of the Tax Code of the Russian Federation:

Which tax regime should you choose?

When choosing a specific tax system, a person who intends to engage in commercial activities must first answer the following questions:

what types of activities you will engage in;
will your income be stable?
what status will you have after registration - individual entrepreneur or legal entity;
Are you going to cooperate with large companies?

Remember that the schedule for submitting reports to the Federal Tax Service, the amount of tax collection and the method of maintaining accounting reports will depend on the mode you choose.

The interested party can independently choose the taxation system:

during registration with the tax service;
after a month from the date of registration with the Federal Tax Service;
until December 31st to change the regime from the new year.

For this purpose, an entrepreneur or a representative of an organization draws up and sends a corresponding notification to the Federal Tax Service office where registration took place (the simplified tax system is the most popular).

The form has a standard form for both entrepreneurs and enterprises. The document must contain the signature of the individual entrepreneur or the head of the company (for example, its director). The tax officer is provided with 2 copies of the notification (one remains with the Federal Tax Service, the second is presented to the applicant).

Please note that choosing a mode during registration is not a prerequisite for registration. However, experts recommend determining in advance which system is best suited for running your business.

If a citizen does not submit the appropriate notification, he is automatically placed in OSNO mode.

The traditional tax system is rarely used, as it involves paying the largest number of taxes.

Minutes of the general meeting of LLC founders. Sample document.

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It is chosen voluntarily if the company works with large companies that pay VAT, and also if the business conditions do not fit under any other regime.

Federal budget taxes: what are they?

When they say “federal” tax or fee, they mean, first of all, the method of establishing and applying the tax, and not its purpose. The fact is that taxes transferred to the federal budget and federal taxes are different “things”. Federal taxes are taxes established by the Tax Code of the Russian Federation. At the same time, taxes paid to the federal budget are established by the Budget Code of the Russian Federation.

Exactly what tax payments are required to be made to the federal budget are specified in Article 50 of the Budget Code. So, let’s say the tax paid to the federal budget in full is VAT, water tax, some types of excise taxes and mineral extraction tax. At the same time, some federal taxes and fees are transferred to regional and even local budgets.

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Efficiency of tax control

The number of on-site inspections for 2012 was 58 thousand, for 2017 - 20.2 thousand, for 2021 - 14.2 thousand. In the first quarter of 2021, 2.7 thousand taxpayers were covered by on-site inspections.
Compared to the same period last year (4.1 thousand), there was a decrease of 36%. This indicator was also announced when summing up the results of the work of the tax authorities for 10 months. 2021 Compared to 2012, there was a decrease in the number of on-site inspections by more than 5 times. Collections under this form of tax control in the first quarter of 2019 increased by 10% and amounted to 48 billion rubles. (17.7 million rubles for 1 check).

Today, an on-site audit is carried out on 1 taxpayer out of 500, and for small businesses - 1 out of 4000 .

In 2021, taxpayers, outside of tax audits, clarified their obligations by 80 billion rubles; of which, the exclusion of gaps identified by the VAT-2 ASK amounted to 12.4 billion rubles. For the first quarter of 2021, this indicator of adjustments based on the VAT-2 ASK amounted to 29 billion rubles. Receipts based on the results of analytical work, that is, without inspections, increased over 10 months. 2021 almost doubled compared to the same period last year.

Share of questionable deductions for Q4. 2021 decreased to 1%, while in 1Q. In 2021 it was 8%.

The VAT tax gap is the lowest in the world - 0.9%.

More than half of additional budget revenues come from conciliation procedures with taxpayers and elimination of identified violations by clarifying declarations.

In 2021, a risk map was developed, which includes the main behavior profiles of controlled entities, as well as criteria for their calculation and identification; a procedure for selecting taxpayers for audit has been developed (12 criteria on the Federal Tax Service website). As part of the project to create a risk register , the system for assessing the risks of conducting an on-site audit is being improved, taking into account the industry specifics of the activity and average indicators (tax burden, profitability, amount of VAT deductions, etc.). Information about identified risks and their level will be reflected in taxpayers’ personal accounts, and a taxpayer portrait for three years will also be calculated.

Federal taxes in 2021

What federal taxes and fees are in effect in 2021? What provisions of the Tax Code establish them? We list them in the table.

The list of federal taxes and fees is determined by the provisions of the Tax Code (clauses 2, 5, Article 12 of the Tax Code of the Russian Federation).

Based on the norms of the Tax Code of the Russian Federation, we can provide a comprehensive list of federal taxes and fees that are in force in 2021.

Federal taxes and fees, incl. special tax regimes

Corporate income tax

Fees for the use of fauna and for the use of aquatic biological resources

When they say “federal” tax or fee, they mean, first of all, the method of establishing and applying the tax, and not its purpose.

The fact is that taxes transferred to the federal budget and federal taxes are different “things”.

Federal taxes are taxes established by the Tax Code of the Russian Federation.

At the same time, taxes paid to the federal budget are established by the Budget Code of the Russian Federation.

Exactly what tax payments are required to be made to the federal budget are specified in Article 50 of the Budget Code.

So, let’s say the tax paid to the federal budget in full is VAT, water tax, some types of excise taxes and mineral extraction tax.

At the same time, some federal taxes and fees are transferred to regional and even local budgets.

Part of the income tax (in 2021 - tax calculated at a rate of 3%), 85% of personal income tax or the entire simplified tax system - are credited to the budgets of the constituent entities of the Russian Federation (clause 2 of article 56 of the Budget Code of the Russian Federation). And, let’s say, the following federal taxes are credited to local budgets: personal income tax (10% of the tax amount) and unified agricultural tax (50% of the single tax) (clause 2 of article 61 of the Budget Code of the Russian Federation).

Enterprise management 2021 simplified tax system 2021 Authorized capital 2021 Working time accounting 2021 Accounting for settlements 2018

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Special modes

Special modes are:

Unified Agricultural Code (USAKhN) - Chapter 26.1 of the Tax Code.
Simplified taxation system (STS) - Chapter 26.2 of the Tax Code.
Patent (PSN) - chapter 26.5 of the Tax Code.

Taxpayers who use special regimes do not pay VAT, profits, property of organizations, and individual entrepreneurs do not transfer personal income tax (for themselves). But there is a need to pay a single tax. General rates are determined in the Tax Code of the Russian Federation. But regional legislators have the right to change the procedure for taxation of the simplified taxation system and unified agricultural tax, and local authorities are responsible for the taxation tax.

Tax Code of the Russian Federation - latest changes and laws

“On the contract system in the field of procurement of goods, works, services to meet state and municipal needs”

“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)”

“On the preparation and holding in the Russian Federation of the 2021 FIFA World Cup, the 2021 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation”

"About the Development Bank"

“On amendments to certain legislative acts of the Russian Federation in terms of clarifying the concept of “foreign investor”

“On information, information technologies and information protection”

“On the procurement of goods, works, services by certain types of legal entities” (as amended and additionally, entered into force on 01/09/2018)

“On energy saving and increasing energy efficiency and on introducing amendments to certain legislative acts of the Russian Federation”

“On the procedure for making foreign investments in business entities of strategic importance for ensuring the country’s defense and state security”

“On amendments to parts one and two of the Tax Code of the Russian Federation and Article 3 of the Federal Law “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)”

“On amendments to certain legislative acts of the Russian Federation in connection with the adoption of the Federal Law “On Information, Information Technologies and Information Protection”

“On amendments to parts one and two of the Tax Code of the Russian Federation”

“On amendments to certain legislative acts of the Russian Federation”

“On introducing amendments and additions to the Federal Law “On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation”

“On compulsory social insurance against accidents at work and occupational diseases”

“On amendments to certain legislative acts of the Russian Federation in connection with improving the activities of preliminary investigation bodies”

“On Amendments to the Federal Law “On the Development Bank”

rulaws.ru

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Unified agricultural tax

Unified agricultural tax is a specially developed special regime for agricultural enterprises. Thus, the main limitation for its application is agricultural production. The tax rate is set at 6% of the amount of income reduced by the amount of expenses.

Since 01/01/2019, constituent entities of the Russian Federation have been granted the right to establish a differentiated unified agricultural tax rate in the range from 0 to 6%, depending on the type of product produced, location of activity, income level or headcount.