Taxes of individuals: Full description of all taxes in the Russian Federation - Market-Makers

In previous articles, we disassembled the issue of taxation of the business in detail in detail Taxes LLC , Taxes IP , and new Tax for self-employed . But regardless of whether you do business or not, in any case you will have to pay taxes for individuals.

We will talk about them today and talk. You will learn what taxes are paying individuals in Russia, which there are benefits, compare taxes of Russia and other countries and tell about possible ways to pay less taxes. To begin with, consider the definition of taxes and types of taxes existing in Russia, after which we will tell about each tax.

Types of taxes in Russia

Let's start with several definitions. According to Article 8 of the Tax Code of the Russian Federation, tax - This is a mandatory, individually gratuitous payment, charged from organizations and individuals in the form of alienation of funds who belong to them in order to financial support for the activities of the state and (or) municipalities.

Tax object - cash, property, material and natural resources subject to under the NC RF compulsory taxation. Taxable period - The time period, at the end of which the tax base is determined and the amount of tax is calculated, payable.

The tax base - This is the value, quantitative or other characteristic of the tax object (revenue from the sale of products or services, profits from economic activity, the income of the individual, the cost of movable or real estate). The tax base - This is part of the tax base, remaining after all preferential deductions, on which the tax rate is directly applied.

Depending on the factor under consideration, several tax species can be distinguished . Firstly, Taxation object There may be income (salary, inheritance, gifts, dividends, etc.), or property (real estate, land, transport, etc.).

Secondly, all taxes can be divided into two large groups: direct and indirect taxes. Direct taxes We pay depending on the level of our income or property value. Everything is quite simple here.

Second tax of taxes - indirect taxes Despite the fact that they are paid by manufacturers and sellers of goods and servants, the finite payers of indirect taxes are also facilitated by individuals due to the fact that these taxes are included in the price of almost any product. Such taxes include: VAT, excise taxes, duties.

Thirdly, depending on the budget level, in Russia there are 3 types of taxes: federal, regional and local. Each of these types of taxes enters the budget of the corresponding level.

Federal taxes Regional taxes Local taxes
1. VAT

2. Excise

3. NDFL

4. Income tax

5. Water tax,

6. Mineral mining tax

7. Tax on extra. income from the extraction of hydrocarbon raw materials,

8. State. Duties, federal licensing fees

1. Tax on the property of organizations

2. Gambling Tax

3. Transport tax

4. Regional license fees

1. Land tax

2. Tax on property Piz. persons

3. Local licensed fees

4. Trade collection

Another classification of taxes is the division of taxes on 3 types depending on the changes of their rates:

  1. Proportional taxes - the tax rate does not depend on the value of the taxable income or property tax
  2. Progressive taxes - the tax rate increases with increasing taxable income or property,
  3. Regressive taxes - tax rate decreases with income or value of property.

In Russia, property are progressive, and income taxes are proportional. However, not so long ago, the President of the Russian Federation expressed a proposal to increase personal income PFFs for more secured citizens of the Russian Federation. Let's see what will come out.

Tax payers There are adult and minor citizens of Russia (in fact, in the territory of Russia at least 183 calendar days within 12 months of months) and non-residents (citizens of other states operating in the territory of the Russian Federation).

Next, let us talk about each type of tax that pay individuals in our country. About taxes who pay business, we wrote in more detail in other articles.

Income tax of individuals (NDFL)

The first tax, which will be discussed, should pay each resident of Russia, which carries out work. The object of taxation recognizes income that receive citizens of Russia both in our country and abroad. Non-residents pay this tax only from the income received in the Russian Federation.

Tax period Ndfl is a calendar year. Tax Base All taxpayer revenues received during the tax period are recognized. The legislation highlighted the following types of income that need to be considered when calculating the tax:

  • Income in cash
  • Income in kind,
  • Revenues obtained in the form of material benefits
  • The right to order revenue from the taxpayer.

Cash revenues include:

  1. Professional income,
  2. Revenues from the sale of real estate, vehicles, etc.,
  3. Revenues from renting real estate or other property,
  4. Revenues from equity participation in organizations obtained in the form of dividends
  5. Revenues from winnings in the lottery, tote (from 4000 rubles per year), etc.

Consider in more detail what is meant by other options. When receiving a taxpayer income from organizations in Natural form (in the form of goods, works, services, property) Tax base is defined as the value of these goods (works, services, property). Income in the form of material The benefits are the following taxpayers operations:

  • savings percentage for the use of taxpayer borrowed (credit) funds received from organizations or individual entrepreneurs;
  • acquisition of securities, financial instruments of urgent transactions;
  • Acquisition of goods (works, services) in accordance with civil-legal contracts in individuals, organizations and IP, which are interdependent in relation to the taxpayer.

According to the method of paying this tax, all taxpayers can be divided into two groups:

  1. Working staff. For them, the tax pays the employer. Make it it should no later than the next day after paying salary.
  2. Individuals who need to pay tax independently . This category includes IP, self-employed, privately working notaries and lawyers. Also they themselves pay income tax those who sold the property or received other types of income from which the tax was not retained. In this case, the payer must pass the declaration until April 30 following the next year and pay tax until July 15.

NDFL rate for Russian citizens in general amounts to 13 %. For non-residents, it is 15% upon receipt of dividends from participating in the authorized capital of organizations and 30% in other cases. For some types of income, the tax rate increases to 35% (paragraph 2 of Art. 224 of the Tax Code of the Russian Federation).

In addition to 13%, the employer is obliged to list the employee Contributions to insurance funds In the amount of 30% (chapter 34 of the Tax Code of the Russian Federation):

  • 22% - for compulsory pension insurance,
  • 5.1% - for compulsory medical insurance,
  • 2.9% - for compulsory social insurance.

In accordance with the legislation, the following categories of operations and taxpayers are exempt from paying NDFL:

  • Public benefits and one-time material assistance,
  • Pensions of all kinds and alimony,
  • Revenues from the sale of property that was owned for more than five years,
  • Getting an inheritance or gifts from close relatives,
  • Grants and international premiums
  • Interest income from deposits in banks,
  • Sale of crop production, animal husbandry and beekeeping grown in personal subsidiary farms,
  • Property for sale worth up to 250 thousand rubles,
  • Prizes athletes for participation in the Olympic Games and World Championships, etc.

As a benefit for the rest of the categories of citizens, tax deductions are provided that allow us to obtain a part of the previously paid income tax. Detail Tax deductions We will consider in the next article, and now we will simply list their main types:

  • Standard (3000, 500, 1400 rubles) - for preferential categories of citizens,
  • Social (25% income amount, in the amount of training, for treatment services, in the amount of the cost of medicines, but not more than 120 thousand rubles),
  • Property (in amounts received from real estate sales no more than 1 million rubles; sales of other property not more than 250 thousand rubles; in the amount of actually made costs for new construction or the acquisition of real estate, but not more than 2 million rubles. And 3 million rubles. at the repayment of interest on targeted (mortgage) loans)
  • Professional (20% income ind. Entrepreneur).

Tax on property of individuals

Taxpayers tax on property of individuals recognize individuals with the right of ownership of property recognized by the object of taxation. Property tax objects include:

  • House;
  • Apartment, room;
  • garage, machine-space;
  • single immovable complex;
  • object of unfinished construction;
  • Other building, structure, construction, room.

The tax base in the general case is the cadastral value of all objects belonging to the taxpayer. If local authorities did not decide on the transition to the "cadastral" method of calculation, then until 01/01/2020, property tax can be calculated on the basis of an inventory value. Consider the differences in the calculation of the tax for the cadastral and inventory value.

Inventory method It makes an assessment of objects based on the cost of materials from which they are built, as well as taking into account their wear. Thus, the inventory value is a replacement price of real estate minus wear. This method was developed in the 60s of the last century and is now considered to be obsolete. This system is particularly beneficial for the owners of old real estate, because its wear, together with outdated materials, significantly reduces the tax base. In addition, the cost of such property can be up to 10 times lower than its market price.

In contrast to the inventory value, Cadastral value Any real estate forms many different parameters. These include: the number of floors of the building or structures, convenience, location, category of the object, service life, infrastructure, parking, security, etc. This method of assessment increases the tax base and, as a result, property tax, because Cadastral cost is more close to the market, although it remains below 1.5 - 2 times.

The tax rate is placed at the local level in the range from 0.1% to 2% (Art. 406 of the Tax Code of the Russian Federation ). The rate of the rate depends on the form, the method of calculating and the cost of real estate.

  1. Cadastral fashion

Tax rates are established by the regulatory acts of each region separately, at the same time they should not exceed:

  • 0.1% (Almost all types of real estate: houses, apartments, garages, household buildings, etc.),
  • 2% (with respect to taxation objects provided for in paragraph 7 and 10 of article 378.2 of the Tax Code, as well as for real estate, the cadastral value of which exceeds 300 million rubles),
  • 0.5% (For other tax objects).

If tax rates are not determined by the regulatory legal acts of the bodies of municipal entities or cities of federal significance, then taxation is made according to the tax rates specified in the Tax Code.

  1. Inventory method

When calculating the tax from its inventory value, the total inventory value of tax objects is taken into account, multiplied by the deflator coefficient (taking into account the share of the taxpayer in the right of a common ownership of each of such objects):

  • Up to 300 thousand rubles. inclusive - not more than 0.1%
  • From 300 thousand rubles. up to 500 thousand rubles. - from 0.1% to 0.3%,
  • Over 500 thousand rubles. - from 0.3% to 2%.

If tax rates are not determined by the regulatory legal acts of the bodies of municipalities, taxation is made at the tax rate - 0.1% (with a total inventory value up to 500 thousand rubles) and 0.3% in all other cases.

Each region has the right to establish differentiated rates, depending on the total cadastral or inventory value, the type of object of taxation and its location. The tax on property of individuals is calculated for the year and is payable until December 1 of the next year (Art. 409 of the Tax Code of the Russian Federation).

Benefits When this type of tax is paid, some categories of citizens are eligible, among them: the Heroes of the USSR and the heroes of Russia; disabled I, II groups and disabled children; pensioners; Military who participated in hostilities or tests of nuclear weapons; The next relatives of military personnel who died in the fulfillment of combat mission, etc. Local authorities may establish additional benefits of citizens not specified in the list of federal benefits.

In the case of an application in the subject of the Russian Federation, the settlement of property tax on the territory, based on the cadastral value of the facilities, the following tax deductions provided for by the Tax Code are applied:

  • For an apartment or part of a residential building, cadastral value decreases by the magnitude of the cadastral value of 20 square meters, and for the room - 10 square meters of the total area;
  • For a residential building, cadastral value decreases by the magnitude of the cadastral value of 50 square meters of the area (at the same time, houses and residential buildings located on land plots provided for the maintenance of personal subsidiary, country farm, gardening, gardening, individual housing construction, belong to residential buildings) ;
  • For a single immovable complex, which includes at least one residential building Cadastral value decreases by one million rubles;
  • If there are three and more minor children, the cadastral value of the taxable real estate object decreases by 5 square meters of the apartment area and on 7 square meters of the area of ​​the house in the calculation for each minor child.

For objects of taxation of those in common ownership, the tax is calculated for each of the participants in the share ownership in proportion to its share in the right of ownership, and the objects of overall joint ownership - for each participant in equal shares.

Land tax

The next tax, which also has your property is land tax. Paters of land tax Individuals are recognized with land plots recognized as the object of taxation in accordance with Art. 389 of the Tax Code of the Russian Federation, on the right of ownership, the right of permanent (indefinite) use or the right of life inherited ownership (paragraph 1 of Art. 388 of the Tax Code of the Russian Federation).

Not recognized by taxpayers individuals in relation to land plots located in gratuitous use, including in gratuitous urgent use or transferred to them under the lease agreement.

Taxation object Plots located in the territory of municipalities are recognized in the territory of which the tax has been introduced. Not recognized as an object of taxation:

  1. Land plots engaged in particularly valuable objects of cultural and archaeological heritage, reserves, museums or world heritage sites,
  2. Land plots from the Forest and Water Fund,
  3. Land plots included in the general property of an apartment building,
  4. Land segments seized from turnover in accordance with the legislation of the Russian Federation.

The tax base against land plots in total share ownership is determined for each of the taxpayers who are owners of this land plot proportionally its share in total ownership, and in case of in common joint ownership, in equal shares.

The tax base Determined as the cadastral value of land plots recognized by the object of taxation in accordance with Art. 389 Tax Code. Information about the cadastral value of land plots is posted on the official website of Rosreestra on the Internet. The tax period for land tax is a year, pay the tax before December 1 of the next year.

Land tax rates are established by regulatory legal acts of municipalities and cities of federal significance and may not exceed:

  • 0.3% cadastral value for agricultural land, land acquired for personal subsidiary farms not used in business activities, as well as land housing and infrastructure lands,
  • 1.5% cadastral value of other land plots.

Pay attention to some features of the calculation of land tax described in Art. 396 NK RF. In the event of (termination) at the taxpayer during the tax (reporting) period of ownership (perpetual use, inherited ownership) on the land plot (its share) calculus of the tax amount is made taking into account the coefficient determined as the ratio of the number of full months during which this The land plot was owned by the taxpayer, to the number of calendar months in the tax (reporting) period.

If the occurrence of property rights or use occurred until the 15th of the corresponding month, inclusive or termination of the specified law occurred after the 15th day of the relevant month, for the full month the month of the occurrence (termination) of the specified law is taken.

If the emergence of law or use occurred after the 15th day of the corresponding month or the termination of the specified law occurred until the 15th day of the corresponding month inclusive, the month of the occurrence (termination) of the specified law is not taken into account when determining the coefficient specified in this paragraph. Similarly, the duration of ownership and other property taxes is calculated.

The list of categories of citizens who have the right to receive land tax benefits are similar to preferential categories on property tax. For them, the tax base is reduced by the magnitude of the cadastral value of 600 square meters of the area of ​​the land plot, which is constant (indefinite) use or lifelong inheritable ownership of taxpayers.

Also adding to this list are the indigenous small peoples of Russia (regarding land plots used to preserve and develop their traditional lifestyle, management and fields), which are exempt from land tax.

Transport tax

Transport tax is regional tax. Personal tax payers recognize persons in which in accordance with the legislation of the Russian Federation registered vehicles recognized by the object of taxation (Art. 358 of the Tax Code of the Russian Federation).

Taxation object Admitted: Cars, Motorcycles, Motorollers, Buses, Trucks and other self-propelled machines and mechanisms, airplanes, helicopters, boats, yachts, sailing ships, boats, snowmobiles, motorcycles, motorboats, hydrocycles, noncommet (towed ships) and other water and Air vehicles registered in the prescribed manner in accordance with the legislation of the Russian Federation.

In other words, if the vehicle is registered on you, which goes, flies or floats, then you automatically become a payer of this tax.

The following types of TS are exempt from paying taxes: cars equipped for disabled people; commercial vessels; water or aircraft transporting passenger or freight transport; vehicles registered on agricultural producers and used for the production of agricultural products; Airplanes and helicopters of sanitary aviation and medical service, etc.

The tax calculation occurs as follows:

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Depending on the type of vehicle the tax base To calculate the tax, is calculated in one of the following methods:

  • as engine power in horsepower in relation to vehicles having engines;
  • As a traction total thrust of jet engines of kilograms of power in relation to air vehicles;
  • as gross capacity for water non-self-containing (tow) vehicles;
  • As a unit of vehicle with respect to other water and air vehicles.

Next, let's talk about tax rates that depend on the type of vehicle. In this article we will give the most popular TS, tax rates for other types of transport can be viewed in the Tax Code (Art. 361). The object of taxation on all these vehicles is the engine power in horsepower:

View of TS Category N / O Tax rate (in rubles)
Cars Up to 100 hp 2.5
100 -150 hp 3.5
150 - 200 hp 5
200 - 250 hp 7.5
Over 250 hp fifteen
Motorcycles and scooters Up to 20 hp 1
20 - 35 hp 2
Over 35 hp 5
Snowmobiles and motorcycles Up to 50 hp. 2.5
Over 50 hp 5
Boats and motorboats Up to 100 hp 10
Over 100 hp twenty
Hydrocycles Up to 100 hp 25.
Over 100 hp fifty

For cars worth more than 3 million rubles, the following rising coefficients are established:

  • From 3 to 5 million rubles, not older than 3 years - 1.1;
  • From 5 to 10 million rubles, not older than 5 years - 2;
  • From 10 to 15 million rubles, not older than 10 years - 3;
  • From 15 million rubles, not older than 20 years - 3.

Rates can be increased (reduced) by the laws of the constituent entities of the Russian Federation, but not more than 10 times. In addition, the laws of constituent entities of the Russian Federation may establish differentiated tax rates for each category of vehicles, as well as taking into account the useful life of the TC and (or) of their environmental class.

The number of vestments of the TC is considered to be similar to other property taxes, and the payment of tax is also carried out no later than December 1 of the year following the expired tax period.

In the case of documented and not refuted by the tax authority, information confirming the complete destruction of the vehicle, the transport tax is not charged, since there is no object of taxation on transport tax by virtue of Articles 38 and 358 of the Tax Code of the Russian Federation, regardless of the date of termination of such a vehicle in the authorized registering bodies .

Types of indirect taxes in the Russian Federation

Above we listed the types of direct taxes that each workable resident of Russia pays. However, as we talked earlier, there are taxes that we pay indirectly in the cost of purchased goods and services. We'll figure it out what kind of taxes.

Value added tax

Value Added Tax (VAT) is an indirect tax, which is calculated by the Seller in the sale of goods (works, services, property rights) to the Buyer. The object of taxation VAT is:

  • Operations for the sale of goods, works, services in the territory of the Russian Federation,
  • Import of goods to the territory of the Russian Federation (import),
  • Performance of construction and installation work for its own consumption and transfer of goods, works, services for their own needs.

Currently, there are 3 VAT rates for organizations and entrepreneurs (Article 164 of the Tax Code of the Russian Federation):

  • 0% - for export goods (exported from the territory of the Russian Federation); Free customs zones, international transportation services and some other operations.
  • 10% - In cases of selling food products, goods for children, periodic prints and book products, medical goods.
  • twenty% - In all other cases.

The following organizations and entrepreneurs are exempt from the obligations of VAT:

  • Apply one of the special tax regimes,
  • Project members Skolkovo,
  • Who for the 3 previous consecutive calendar months, the amount of revenue from the sale of goods (works, services) did not exceed 2 million rubles in the aggregate of 2 million rubles, and to receive exemption from the fulfillment of the obligations of VAT payer for the year (Article 145 of the Tax Code of the Russian Federation), etc.

One of the features of VAT is the ability to compensate (take to deduct) part of the paid VAT. It works as follows: the Seller's company has the right to deduct from the tax amount received from the buyer, the tax amount paid to its supplier. The validity period of VAT is, as a rule, 2-3 months.

For the first time VAT was introduced in 1958 in France. In Russia, VAT was introduced in 1992. VAT is charged 137 countries. From the developed VAT countries, there is no VAT in countries such as the United States and Japan, where sales tax is available instead (in the United States - at a rate of 0% to 15%, depending on the state, in Japan - fixed 10%).

Excise

Excise - This is an indirect tax imposed at the time of production for goods of mass consumption (tobacco, alcohol, etc.) within the country (in contrast to customs payments that carry the same function, but on goods delivered from abroad, i.e. . from other countries).

EXCIZ is included in the price of goods or the tariff for services and thereby actually paid by the consumer. EXCRESS serve as an important source of income of the state budget of modern countries. The amount of excise on many goods reaches half, and sometimes 2/3 of their prices.

Crossizable goods in the Russian Federation Are: alcohol-containing products, medicines, cars and motorcycles, gasoline, diesel fuel, motor oils, tobacco, grapes (used for wine manufacturing) and others. Collection can be installed for 1 liter, kg, ton, piece, etc., depending on the type of product. In more detail about excise goods, the calculation of the tax base and excise rates can be found in Art. 181 - 191 of the Tax Code.

Duties

Another type of indirect taxes can be called customs duties and fees. Generally, duty - This is a monetary collection charged by authorized state bodies when they fulfill certain functions provided for by law.

Duties are different species, for example, when contacting courts; when performing actions to register property rights; upon receipt of documents; Customs duties, etc. As part of our topic, we will consider only the last form.

Customs duty - This is a mandatory payment charged by customs authorities in connection with the movement of goods through the customs border. These include import duties, export (export) duties, customs fees and excise taxes when importing goods in the Russian Federation. This type of fees is governed by the Customs Code of the Russian Federation.

Complete exemption from the payment of customs duties, taxes is provided if the value of goods imported into the customs territory of the Russian Federation, with the exception of vehicles, does not exceed 65 thousand rubles. In other cases, citizens and organizations will be obliged to pay a duty that will differ depending on the customs value, the type of goods and the country from which the import (export) of goods takes place. For some categories of goods, customs duty can be up to 20% of the customs value of goods.

Other taxes and fees

Next, let's talk about other types of taxes existing in Russia. Some of these taxes relate only to organizations, others may also apply to individuals. Most likely you will not face these taxes if you do not engage in entrepreneurial or specialized activities. But, in my opinion, it will be useful for you to know about them.

Income tax. The object of taxation on income tax is the difference between income and expenses of the organization. The tax rate of income tax in the general case is 20%. The preferential zero rate of 0% is provided for organizations in the field of education, medicine and agriculture.

Tax on property of organizations. Property tax payers are organizations that own real estate, which is taken into account on the balance sheet as fixed assets. Not recognized as an object of taxation: movable property, land plots, etc. The cost of property can be calculated as the average annual (residual) or cadastral. The rates of this tax can not exceed 2.2% using the average annual value of the property or 2% for cadastral.

Trade collection . Another tax for organizations is a trade fee. It is established in relation to organizations and individual entrepreneurs engaged in trading activities through the objects of movable or real estate. These include: stationary shopping facilities (with or without a trading hall); nonstationary trading facilities; warehouses. Trading fees are only organizations on USN and OSN, located in Moscow. Other regions also have the right to introduce this tax, but until they have taken advantage. Read more about the trade assembly, you can read in Chapter 33 of the Tax Code of the Russian Federation.

Water tax. Citizens, individual entrepreneurs and organizations that use water bodies to be licensed are recognized as water tax payers. As a rule, tax payers include companies that carry out water fence or the use of water facilities. The tax is calculated for 1 thousand cubic meters. Waters, depending on the type of water object.

Tax for using objects of the animal world or water biological resources. This tax is paid by citizens, individual entrepreneurs and organizations that have received a special permit for the extraction of certain types of animals. The taxpayer is obliged to pay tax for each extracted object of the animal world or a ton of the objects of the water world. The amount of the collection may vary from 10 to 30,000 rubles.

Mineral mining tax. As it is clear from the name, companies pay this tax if minerals are mined in Russia. Rates vary from 0 to 8%, depending on the type of extracted raw materials. For oil, gas and coal, separate fees per ton are installed (cubic meter - for gas).

Tax on gambling business. If the organization carries out activities in the field of gambling business, it becomes a payer of this tax. Tax rates are calculated for each object from which the company can receive income. For example, a gaming machine, a gaming table, a receiving point of betting a bookmaker office, etc. Tax rates, as a rule, vary from 5,000 to 125,000 rubles, the tax period is the calendar month.

How to pay less taxes

If you ask yourself a question: "How can I pay less taxes?", Then there is no magic recipe. The tax system is built so that you cannot avoid paying taxes. But there are several options, for example:

  1. Know all types of taxes that you must pay and the timing of their payment so as not to receive fines and penalties from the FTS.
  2. If you provide services to individuals and legal entities, so as not to pay 13% NDFL you can Open IP or to become Self-shifted . Of course you can try not to pay the tax at all, but there is a risk of running to fines.
  3. When buying property, you can choose those options that will fall into the category of less taxation or register the property to relatives who have any benefits. It is possible that it may be more profitable not to acquire property, but to rent.
  4. Use tax deductions to return the part of the tax paid earlier.

Compare taxes of Russia with other countries

You may ask: "In comparison with other countries, we pay a lot or little taxes?". Here, too, everything is not so simple and within the framework of this article we will not be able to compare the tax systems of different countries in detail. But let's try to compare by the main types of taxes, this will help us Wikipedia .

Most of the income tax pay in countries such as Sweden (0-56%), Norway (28-51%), Switzerland (0-45%), USA (0-40%), Netherlands (0-52%), China (5-45%), Spain (20-47%), Italy (23-43%), United Kingdom (0-45%) and Australia (19-45%).

It seems that we pay noticeably less, but in many countries, the categories of citizens with the smallest income are exempt from paying tax, and maximum rates apply only to people with super slows. We also do not take into account the level of social support to citizens from these states. Also in some countries there is no income tax, for example, in the UAE, Bahrain, Kuwait, Monaco, etc.

Value added tax in many countries is also close to 20%, for example, in Belarus, Ukraine, Serbia, Turkey, etc. The smallest VAT has such countries as: Switzerland (8%), Japan (8-9%), Thailand (7 %), UAE and Malaysia (5%).

Property tax in different countries is considered different. In many countries, the tax for the purchase and registration of real estate, capital gains, as well as inheritance and donation is considered. If we talk about the annual property tax payments, such countries can be noted as: Spain (0.3-3%), Greece (0.1-0.5%), Portugal (0.4-0.8%), Turkey (0.1-0.3%), Montenegro (0.1-1%).

So, today you have become acquainted with the taxes introduced in Russia. Now you know that in our country there are taxes of three levels, and you know that individuals pay taxes of three species: from income, with property and indirect. We also answered questions related to the optimization of taxation and the main taxes of other countries.

This material is updated 01.02.2021

Julia Nerizhitsky

Tinkoff Business Editor

On each tax system, the company pays a different composition of taxes.

This can be one tax, as on a simplified, or a whole list, as on the general system. I will tell you how to choose the tax system and what they differ from each other.

This is a review article, not a tax guide. We will not write about exotic: excise taxes, water tax, mineral extraction tax, agricultural tax. And most importantly: do not trust in tax matters only articles from the Internet. For this you need an experienced accountant.

General taxation system

On the general tax system, or the OSN, will have to pay several taxes and maintain tax accounting. But there are no restrictions on income, the number of employees and activities.

Companies on a common system pay VAT, income tax, property tax and other taxes.

VAT. When selling and resale products and services, the company is obliged to lay in the VAT price. The more intermediaries passed the goods, the more expensive for the final buyer.

These are the rates of VAT act:

  1. The main rate is 20%.
  2. Preferential for some foods, drugs and children's goods - 10%.
  3. For export goods, some related exports of work and services - 0%. Exemption from VAT and the rate of 0% is not the same.

The company saves VAT if concludes transactions with partners on the general tax system. In this case, it can take to deduct VAT from supplier accounts.

For example, the furniture plant ordered an oak massif from the supplier. Its price with all costs and profit is 100,000 rubles. The supplier charges on it another 20% VAT - 20,000 rubles. The cost of the massif for the plant becomes 120,000 rubles.

The plant bought an array and made a wardrobe from it. The final price of the cabinet with all the chemicals is 500,000 rubles.

The plant charges on the price of VAT 20% - 100,000 rubles. The price of the cabinet for buyers becomes 600,000 rubles.

These 100,000 rubles VAT factory must pay the state. But not everything is so simple. When the plant bought Oak, he already paid 20,000 rubles of VAT. For this amount, it can reduce its tax. It turns out, he needs to pay VAT 80,000 rubles: 100,000 - 20 000 Р.

Imagine that the oak supplier works on a simplified. Then he does not pay VAT and does not include it in the price. LLC "Divan" can not make a deduction on VAT and pays all 100,000 rubles of tax.

Profit tax. If it is very simplistic, profit is the difference between income and expenses. It is accrued 20% of tax.

Property tax. The property is subject to real estate, which is listed on the balance sheet of the company as fixed assets. For example, an office building or warehouse. Such property is usually owned by the company, and it was originally acquired not for resale.

If the property enters the regional list, the tax is charged on the cadastral value, if not - to the balance sheet. The entire list of objects and their cadastral value are indicated in the Unified State Real Estate Register (EGRN).

Each region establishes its property tax rate within 2.2%. And for real estate, which is subject to tax on cadastral value, the rate cannot be more than 2%. The company is obliged to consider property tax and report on it. For all types of real estate there are their nuances, so it is better if the tax considers the accountant.

Trade collection. His owners of outlets are paid: shops, markets, fairs, kiosks, tents, vending machines. And you do not need to pay to pay it. While the trading fee is only in Moscow, but in the future it may appear in Sevastopol and St. Petersburg.

The amount depends on the type of trade and the area: the closer to the city center, the more expensive. Rates in the law of Moscow - from 21,000 to 81,000 rubles per quarter.

Other taxes. All other taxes are paid, if there is a reason. For transport - transport tax, for land owned or indefinite use - land tax.

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Simplified tax system

Simplified taxation system (USN), or simplified, is a system on which the company pays a single tax. It replaces VAT and income tax.

The company can start working on the USN immediately after registering or go to it later. This is what the requirements must be configured to work on USN:

  1. The average number of employees is not more than 100 people.
  2. Turnover - up to 112.5 million rubles per year for the transition, up to 150 million per year for further work.
  3. No branches.
  4. The share of other companies in the authorized capital is less than 25%.
  5. The residual value of fixed assets is not more than 150 million rubles.

Taxes LLC on the USN can be divided into three groups.

The main tax of the USN. There are two options: pay income tax or from the difference in income and expenses.

Property tax For objects in a special list, which establish regional laws. This usually concerns office and shopping centers and premises in them. If there is no real estate in the list or it is not approved at the beginning of the year, the tax is not necessary.

Other taxes. For example:

  • Transport tax - if there are cars registered with the Traffic PCDD. The company can be both the owner of the car and the lessee;
  • land tax - with land owned or long-term use;
  • Trade collection - if the company is engaged in wholesale and retail trade in Moscow.

To work on simplified, the company chooses between systems "Revenues" with a tax rate up to 6% and "revenues minus expenses" with a tax rate from 5 to 15%. The tax rate depends on the region.

Work on the system "income minus costs" is profitable if the company's expenses are more 60-65% from turnover. For example, such a scheme will suit the grocery store or a tent with Shawarma. If there are few expenses, more profitable system "Revenues".

The company can change the simplified system once a year. If you first chose "revenues minus expenses", but they realized that it was unprofitable, only at the end of the year. For this you need to apply until December 31.

Minimum tax for USN "Revenues minus costs"

If the costs exceed the income, still have to pay the minimum tax. This is 1% of the income minus accrued advance payments by the results of the year.

The company calculates two taxes: at the usual rate and minimum tax. You need to pay the amount that turned out to be more.

Companies on the UPN "Revenues" can reduce tax up to 50% of the amount paid insurance premiums for employees. And on USN "revenues minus costs" - include insurance premiums in expenses and so reduce the income from which tax pay.

In most cases, the company does not pay VAT and income tax. But there are exceptions - sometimes these taxes need to pay:

  1. Profit tax as a tax agent when paying dividends to other organizations.
  2. VAT when importing goods to Russia.
  3. VAT as a tax agent if the company rents property directly from the state, region or municipality, buys scrap metal and waste from VAT payer.

A single tax on imputed income

ENVD is a special tax regime for some activities, such as retail, catering, household services.

The tax on UNVD does not depend on the company's income. He is paid from income alleged by the state in this area.

For example, the state decides that the studio on sewing clothes in Yekaterinburg earns with each square meter of the room 100,000 rubles per quarter. Based on this indicator, the tax will be considered.

The rate on UNVD - from 7.5 to 15% depends on the municipality. In Moscow, ENVD does not work.

Tax is considered to be a complex formula: take into account the type of activity, the area of ​​the trading hall, the number of employees. It is better to contact the accountant.

That in which areas you can work on UTI:

  1. Retail.
  2. Catering.
  3. Household and veterinary services.
  4. Repair, maintenance and car wash, as well as parking.
  5. Placement and distribution of outdoor advertising and advertising on transport.
  6. Lease rental of commercial seats and land.
  7. Hotels, hostels, hostels, hotels, renting apartments.
  8. Transportation of passengers and goods.

To work on UNVD, it also needs to meet the requirements: the average number of employees for the year should be no more than 100 people, the share of other companies in the authorized capital - up to 25%.

In addition to the Unified Tax, the company is paying for property tax from the regional list, land and transport taxes.

UNVD can be combined with a common and simplified system, but will have to lead separate accounting.

This mode was canceled from January 1, 2021

Executions for employees

If the company employs employees, they will have to pay personal income tax and insurance premiums.

NDFL. The company holds 13% from any payments to employees: salaries, vacation, hospital. Exceptions - maternity benefits, payments for dismissal within three average monthly earnings, compensation for harm to health in production and some others.

Ndfl company acts as a tax agent. She does not pay tax from its money, but deducts employees from the salary and sends to the budget.

Insurance premiums. The company is obliged to pay contributions for employees, even if she did not have income:

  • on pension insurance - 22% of the employee's salary;
  • for medical - 5.1%;
  • on social - 2.9%;
  • Contributions for injuries - from 0.2 to 8.5%. The rate depends on the risk level in the workplace: the contributions for the office manager and the miner will be different.

To defend business owners, the state has established limits. If the employee's salary for 2021 exceeded 966,000 РThe company does not pay social insurance contributions from the amount of exceeding. In 2020 & nbspography, the limit was less than - 912,000 Р. And if exceeded 1.292 million rubles, the company pays contributions to pension insurance at a rate of 10%, not 22%.

Medical insurance tariffs do not decrease, no matter how much employee earns.

What taxation system to choose for LLC

All companies can work on the OSN, there are restrictions for other modes. First check, under what tax systems you approach, and then select the option where you will pay less taxes.

Check if the type of activity under UNVD falls. Each municipality has the right to cancel UNVD on its territory or reduce the list of activities - read local documents. For example, in Moscow it is impossible to work for UTII.

Check the restrictions: The number of employees and annual income of the company. On ENVD and USN, it is impossible to work if the average number of employees per year is more than 100 people.

Look at what kind of taxation system is most of counterparties. If on a common one, most likely, you have to choose the same system. Companies on the OSN will work unprofitable with a partner on a simplist, because they will not be able to take VAT to deduct.

An experienced accountant will help the choice of mode. If the company is suitable for several tax modes, it will consider a tax burden and says how to legally saved on taxes. If the business has benefits, it will help them get.

Responsibility for non-payment of taxes

The company can get a fine and penalty for errors in reporting and tax amounts or delay in payments. The amount of the fine depends on the intentional error or random:

  1. Random - a fine of 20% of the amount of non-payment;
  2. intentional - 40%. Unless, of course, the tax proves the integrity of actions.

The director can get a fine from 5 to 10 thousand rubles, disqualification for up to two years or a criminal term. It all depends on how long the budget is randomly or deliberately, the first is a violation or not.

How to reduce the amount of taxes for llc

There are several legitimate ways to reduce the tax.

Tax breaks. In any mode of taxation there are benefits for some categories of entrepreneurs. They are spelled out in local laws.

For example, a rate of 6% on the UPN "income" can be reduced up to 1-5% In different regions. In the Republic of Buryatia, there is a rate of 5% for pre-school and additional education, furniture production and some other activities. And in Crimea and Sevastopol there is a chance to work at a rate of 0%.

And on the USN "revenues minus expenses" region can set a bid from 5 to 15%. For example, in St. Petersburg, the rate is 7%, and in Crimea - 3% to 2021.

At the UNVD, the rate of 15% can be reduced to 7.5%. To find out whether the reduced rate is operating in your region, read the solutions of municipalities on the FTS website.

Tax specials. Small and medium businesses can work on a simplified, and in some areas, such as retail and catering, - on UNVD.

Preferential tax areas. The company can become a resident of the Center for Innovation, Technopark or Industrial Park, such as IC Skolkovo.

It looks like this: in one place, scientific and research institutes, exhibition sites, business and training centers are opening. It is not allowed to work there: you need to be high-tech or IT Company and correspond to site criteria.

Participants receive benefits for income tax, partially or fully exempt from property tax, and in the case of Skolkovo - also from VAT.

Savings on contributions for employees. You can give part of the functions on the outsource and do not pay insurance premiums. For example, you can not hire a cleaner, but to invite a cleaning company once a month, do not keep in lawyers and accountants, but find a contractor company.

Add to "Need"

Actual on: August 24, 2020

Federal, Regional and Local Taxes: Table

The classification of taxes on various criteria we were considered in our consultation and indicated that taxes and fees in budget levels are federal, regional and local. We give a closed list of federal, regional and local taxes and fees in our material.

List of federal, regional and local taxes and fees

Taxes (federal, regional and local taxes) are established Art. 13-15 NK RF. At the same time in paragraph 7 of Art. The 12 Tax Code of the Russian Federation indicates that in addition to those shown in Art. The 13 Tax Code of the Russian Federation federal taxes to them also include special tax regimes.

The fact that taxes are federal, regional and local, determines the differences in the order of their enactment, application and cancellation. For example, local taxes established by the Tax Code of the Russian Federation and the legal acts of municipalities or the laws of the cities of federal significance are obligatory to pay in the territories of the relevant municipalities or cities of the federal significance (paragraph 4 of Art. 12 of the Tax Code of the Russian Federation).

For example, a trading collection is introduced only in the territory of Moscow (paragraph 1 of Art. 410 of the Tax Code of the Russian Federation, paragraph 4 of Art. 4 of the Federal Law of November 29, 2014 № 382-FZ , Law of Moscow of December 17, 2014 No. 62).

And the land tax is valid throughout the Russian Federation, but the authorities of the municipalities and the cities of the federal importance on land tax establish tax rates within the limits of the LC of the Russian Federation, tax breaks, as well as the procedure and timing of tax payments (paragraph 2 of Article 387 of the Tax Code of the Russian Federation ).

Unlike local taxes, federal taxes (with the exception of specials) are established exclusively by the Tax Code of the Russian Federation and are mandatory to pay throughout the Russian Federation (paragraph 2 of Art. 12 of the Tax Code of the Russian Federation).

Let us give the table federal, regional and local taxes, including special tax regimes:

Federal taxes and fees, incl. Special tax regimes Regional taxes and fees Local taxes and fees
- VAT; - excise taxes; - NDFL; - tax on the profit of organizations; - tax on mining; - water tax; - fees for the use of objects of the animal world and for the use of water biological resources; - National tax; - ECHN; - USN; - UNVD; - PSA; - PSN. -Nalog on the property of organizations; - Tax on gambling business; - transport tax. - land tax; - tax on property of individuals; - Trade collection.

More information on the topic you can find in

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How many taxes are Russians pay in fact?

"Most Russians do not even imagine how many taxes they pay every month," the guest of the portal of the Kuzpress Petrosyan-Male portal is surprised together ..

Here are the calculations and arguments proposed:

Most Russians do not even imagine how many taxes they pay every month. After all, from TVs, we constantly say that in Russia the lowest taxes, they say about 13%, which is one of the lowest indicators in the world! And many really believe that about 13% of taxes pay. Unfortunately, this is not so. Let's figure it out. How does the tax system work? Each, the average Russian is taxed by several types of taxes: Taxes that we know and see (13% - tax on the income of individuals); Hidden taxes (which are deducted from our salary before we see them); Taxes and excise taxes that we give when buying goods or services.

In Russia, the tax system is very cunning.

We are convinced that taxes are minimal, just 13%. But at the same time, even before we receive money in hand, our employer is forced to pay for us to the Pension Fund, to the Social Insurance Fund, to the Mandatory Medical Insurance Fund. We usually do not notice all these amounts, because The obligation to pay them lies at the employer, and is not indicated in the employment contract.

In Western countries, for example, the people themselves are engaged in the payment of all without exception. It is absolutely not difficult, but at the same time people really understand how much they give to the state. We have everything on the contrary.

Let's figure out what taxes we pay, and at the end of the article summarize.

NDFL - tax on personal income (13%)

So, this is the most "promoted" tax on TV. He really does not seem great, and really less than in most other countries. It warms the soul of Russians who did not work further. NDFL is paid from all revenues received by the person. Typically, this tax is indicated in "Calculations", everything see him. Another pleasant bonus of this tax is that it can be returned if you spent money for medical services last year, education or purchase of housing.

Contributions to the Pension Fund (22%)

This is the same "hidden" tax. It is usually not taken into account in the employment contract, and the employer is forced to calculate the salary already taking into account the cost of this contribution. Those. If the employer is ready to pay 10,000 rubles for your work, he cannot offer exactly the amount to you, because Among other things, the employer will have to pay various contributions (about 30%). Those. With the capabilities of your chief to pay you 10 thousand, it will offer a salary of only 7 thousand. Contribution, the size of 22% goes to your retirement account. And we, of course, are "confident in our future, in a large pension and a happy life in old age."

Contribution to the Mandatory Medical Insurance Fund (5.1%)

Yes, yes, you still think that in Russia free medicine? Simply these hidden taxes no one notices. We are "free" issues health insurance policies, the state is constantly reported on how they lack budget money for new hospitals and normal doctors. And try to count - what amount will happen if all citizens of Russia have to take 5.1% from the salary monthly? These are enormous money that is not clear how to spend.

Contribution to the Social Insurance Fund (3.1%)

Another hidden contribution that we usually do not see. What is FSS? This is the foundation, which in the event of our illness, pays us a "sick". Also, from this fund is paid "decreh". And we thought this employer pays us during the disease! No, we simply, we ourselves, make contributions to the fund every month, which in case of illness will pay us 40% of the bare salary.

VAT - value added tax (20%)

Go to explicit taxes.

VAT is a value added tax. Those. Every time we buy some product in the store, we automatically pay this tax. More precisely - we do not pay it, the seller pays him, the owner of the store. But this tax is taken into account in the price of goods, i.e. In fact, we pay it all the same. Pay attention to checks from shops - in most cases, as specified how many taxes in the price of goods. Until 2019, VAT in Russia was 18%. But, from January 1, 2019, 20%.

Stop. Not everything is so bad.

We are still not populists, and we will not argue that every Russian pays 20% of indirect VAT tax. Everywhere they forget about it, but for a number of goods VAT in Russia is less. For example, on some of the most important foodstuffs (bread, milk, etc.), VAT is 10%. Therefore, let's take for calculations that the average Russian pays about 15% VAT from its spending.

Excise taxes, licenses, special taxes

Another hidden tax, which ultimately we pay with you. On paper, everything is smooth: for example, we do not hurt us that the state raised an excise rate for gasoline for oil companies? We think - according to them, so they make up on natural wealth .. Well, yes, yes, yes .. just after any raising of the excise rate, all the gasolines, without exception, understand the cost of gasoline exactly to this percentage.

Where do we pay such hidden taxes?

Gasoline, diesel fuel - the price of gasoline already includes such additional taxes as: excise taxes (22%), NPPI (17%), other small taxes (5%). Those. The actual tax, which we give for gasoline (along with VAT) - 62%. Go further: alcohol. In one bottle of vodka, a volume of 0.5 liters, about 300 rubles of excise. This is another "indicator", is good vodka on the counter. If the bottle is cheaper than 300 rubles - it is worth thinking where and how it is produced. Other excise taxes. These are tobacco products, natural gas, etc. Here more than half prices are excise taxes and additional taxes. The result - we understand that in this section of goods that usually do not buy every day. Someone does not smoke at all and does not drink alcohol, someone every day smokes cigarettes on a pack, etc. At the same time, most of us have cars and fill their fuel at least once a week. Therefore, let's take averaged value - about 8% of income goes to pay for excise taxes. Someone has this percentage more, someone has less. Housing and communal services, OSAGO, real estate taxes, etc. Of course, payments to the account of the management company are needed, they are also going to pay for water, heating, courtyard cleaning, etc. But .. In most receipts for the LCQ we have hidden taxes in the form of major repairs (new houses pay, but they do not need, old houses pay, but they are not repaired), overestimated prices for water, etc.). The same situation with the OSAGO - according to the calculations of experts, about 25% of the cost of the policy is hidden taxes. And there are taxes on property, real estate, transport taxes, various state dresses (for example, to replace the driver's license), etc. Let's averagedly assume that about 5% in a monthly Russians give all these hidden micro-taxes.

Outcome, how much do we just give tax officials? 13% - NDFL; 22% - Pension Fund; 5.1% - VNOS on the OMS; 3.1% - contribution to the FSS; 15% (averaged) - indirect tax of VAT; 8% (averaged) - excises and add. Taxes on fuel, alcohol, etc. 5% (on average) - on other, minor taxes and state duty. TOTAL:

71.2%

- Real Taxes Russians!

And, as you could see, we do not exaggerate the droplets, but in some places even inhabitant. 11.12.2019 |Views: 9125.

Comments:

185.

This is a rash, where only colonizers are made on citizens.

Ask VAVANA stupid as with a decrease in the level of wealth of Russians, Putinskaya locust will be fruitful and live in them all for a born and nothing for it and the feed base is less

Feed base ... There is still powder in the powder and berries in the buttocks ...

in the middle strip of firewood and coal - expensive, drown

While the power of Christophers Robin with dual citizenship, you will be Winnie, despite your travel nature.

With such a system of taxation from poverty, the people will not be chosen. And indirect defeats grow with each month.

You can still add here with a dozen points where money leaves the pockets ...
Petrosyan-local:

You can still add here with a dozen points where money leaves the pockets ...

Hochma Kemerovo region showed it in full.

International competition... Maybe Kemerovo send with their Jolk, and ...

On the magic ... how there it is interpreted in the house - 2 ... He registered the IP, closed it in a week without conducting a single operation. The employer said, for employment you need an SP, while the medical examination, while the CE conditions of the reception changed. I went with a notice of closing to the tax, be kindly of 2000 to pay taxes. I say, I did nothing! But, a week and a half was F IP! Et with you also according to Godly, they could demand the introduction of all 36.000 rubles on Pens.Nalog ...

The tax authorities are not to write that you are not, hundreds and thousands of the office disappear evenly, and the hotels of tax authorities-UFR-FSS remain, because suddenly you did not file a szvm or a declaration that, the tax was not paid on time, and Denyushki Kak-Cap, Dzap-Carap. ..I was yours - became the property of colonizers.

And the courts to help them .... As practice shows. TOTAL: 71.2% - Real Taxes of Russians!

Well, at least something ahead of the planet is all, and if you still consider the percentage of mandatory bribes in free education and medicine, then our people will be the most rich in the world, well, who else is able to give 90% earned, truly deaf Russians.

For the money of taxpayers, some of the officials sell new sexual "dignity."

This became known from the site of the procurement, where this "equipment" is planned to be purchased in the amount of 428 thousand rubles. Well, now we can safely say that our taxes go to

@ UY Inflatable equipment. Remove the fees in Penfond, OMS, the FSS, which the West pays by itself, will remain something like 40 percent.

All sorts of excise taxes, duties and so on - what is going and "for the hill". There is even more active and smoky.

Add subsidiaries of electricity, heat, utilities services, free training (mainly) in schools and universities - still have to reduce the quota of shaving. No, I'm not saying that we live financially better. What the Swedes, but compare our taxes with them: https://zen.yandex.ru/media/id/5b7bebfa09d9a600a9094f68/nalogi-v-shveci-chto-stoit-znat-dlia-jelaiuscih-jit-i-rabotat- Strane-5C123FE931265A00AA218B04.

Add subsidiary eminence, heat,

Funny, dotationality of apeary electricity and freezing heat. No, I'm not saying that we live financially better. What the Swedes, but compare our taxes with them: https://zen.yandex.ru/media/id/5b7bebfa09d9a600a9094f68/nalogi-v-shveci-chto-stoit-znat-dlia-jelaiuscih-jit-i-rabotat- Strane-5C123FE931265A00AA218B04. How the Swedes, why the Swedes, where are Khokhli? Vasyuk, well, where are you? )))) with a twos of arithmetic ... I myself am not local: Vasyuk, well, where are you? )))) with a twos of arithmetic ... His Amman, leaving the responsible post, its own The arithmometer presented: type eight plus eight - RUP forty eight, Sausage did not take, plus 70 kopecks ...

Jews are so witty ... we do not understand them, however? Uttkin: Jews are so witty ... we do not understand them, however? ))) You and Russian is not very. Swedes say ... heh ...

This became known from the site of the procurement, where this "equipment" is planned to be purchased in the amount of 428 thousand rubles. Jews are so witty ... we do not understand them, however? Uttkin: Jews are so witty ... we do not understand them, however? ))) You and Russian is not very. The Social Democratic or Solidarity Model of Social Protection of the Population is established in Sweden, where the state has a leading role.

The objective of the state is the creation of conditions for general employment,

Alignment This became known from the site of the procurement, where this "equipment" is planned to be purchased in the amount of 428 thousand rubles. Jews are so witty ... we do not understand them, however? Uttkin: Jews are so witty ... we do not understand them, however? ))) You and Russian is not very. The Social Democratic or Solidarity Model of Social Protection of the Population is established in Sweden, where the state has a leading role.

and stabilization of the income level of the population.

Social spheres are financed by pretty

Developed

Economic sector of the state and high level of taxation.

In the GDP Sweden, some government spending reaches 66% (Finland - 56%, Denmark -61%).

The lion's part of these expenses is based on the financing of articles of social orientation.

At the expense of transfer payments is the redistribution of the national product for low-income citizens of the country.

Any resident of the country from 18 years of age is entitled to get material assistance (on food, shoes and clothing, health and hygiene, etc.) if its income does not exceed the state norm.

The state has committed itself to ensure its citizens security and protection in critical situations, management and organization takes over. In Sweden from the moment of birth and until the last day, the state is worried about the residents. Sweden ... Peel ...

Dotation for a child, which serves as a kind of compensation for the inability to earn at a young age:

monthly

From the day the appearance of light and

Up to the 16th anniversary for each child is paid in equivalent of about 100 euros

Representatives of the Foundation told.

https://www.kem.kp.ru/daily/26888.7/3932001/

Representatives of the Foundation told.

https://www.kem.kp.ru/daily/26888.7/3932001/

Can not be. This is the mistakes .. FSI is lying. Greta Tumbler says that she has selected all the childhood, the injignment lived, the toys did not buy for what ...

Twin:

Can not be. This is the mistakes .. FSI is lying.

Greta Tumbler says that she has selected all the childhood, the injignment lived, the toys did not buy for what ...

Just you with Gretta different concepts about childhood, healthy diet and toys.

The Swedes have a progressive scale, found with whom to compare ... Finnish, for example, a percentage penalty from income Plated, small income-fine small

And by the way, what their taxes are spent, they also see ... for some reason, the budget does not raise Swedish trade unions. The weighty part of the working people of the Swedes (about 84%) consists of trade unions. Almost 90% of industrial workers - members of trade unions

I will add a quasi nadium 10-20% - what we must give to banks all kinds of commissions for the detection or payment of housing and communal services, kindergarten

To give the 8700 to the employer, you need to spend 13,000, Ie, you will not give out 33% of you "earned", and not as 43. How do you have a brainstick to put these interest, if some are deducted, and others are added to the "accrued zp" - 10,000 Old cat:

To give the 8700 to the employer, you need to spend 13,000, Ie, you will not give out 33% of you "earned", and not as 43. How do you have a brainstick to put these interest, if some are deducted, and others are added to the "accrued zp" - 10,000

Oh, how many brains have a lot, since you consider the percentage of money issued "on the hands" of money (8700) from the rate (10,000) with taxes included (13 000).

If it is difficult to understand the offer above, then here you have a little mathematics:

Add subsidiaries of electricity, heat, utilities services, free training (mainly) in schools and universities - still have to reduce the quota of shaving. Bet 1000. The article 43%: 10,000 * 0.43 = 4300 rubles. These are the very denyushks that float the state.

In the hands of a person received 8700 rubles (13% NDFL). Right? Yes.

Employer paid 13000 right? Just in case: 8700 employee, 1300 NDFL, 3000 pension, socialku, medical insurance (30% of 10,000).

And the magic operation 13000 - 8700 = 4300 rubles.

Add subsidiaries of electricity, heat, utilities services, free training (mainly) in schools and universities - still have to reduce the quota of shaving. How it happened that the difference between the "spent" employer with money and money received by the employee in the hands is that the most notorious figure of 43% of the ZP rates (10,000).

Therefore, if in the employment contract it is indicated that a person earns 10,000 rubles, then everyone understands that the difference between spent and obtained will be exactly 43%. And no one is 33%.

By the way, since you are such Adept Accounting, for the self-test, count with a bet of 10,000 rubles and taxes 33% How will you pay with tax authorities?

To give the 8700 to the employer, you need to spend 13,000, Ie, you will not give out 33% of you "earned", and not as 43. How do you have a brainstick to put these interest, if some are deducted, and others are added to the "accrued zp" - 10,000 Can not be. This is the mistakes .. FSI is lying. Greta Tumbler says that she has selected all the childhood, the injignment lived, the toys did not buy for what ...

Ay, fool, 4300/13000 * 100 = 33%.

Well, Robyat, almost 20 days before a good life ... It remains ...

To give the 8700 to the employer, you need to spend 13,000, Ie, you will not give out 33% of you "earned", and not as 43. How do you have a brainstick to put these interest, if some are deducted, and others are added to the "accrued zp" - 10,000 Yes old already. Now plans for 2035, such as high-speed highways to Vladivostok, manned flights on Mars and mining on the moon.

.... and Löchkai metro in Novokuznetsk, yes.

The article has not yet been said about fines and penalties, charged with both IP-Eshki and individuals.

In tax inspects - a plan descended from above. Often economically unfounded. Tax on places from leather climb to execute this plan.

I read about Belorussia. There they are called the commission of the entrepreneur and find out the reasons for non-payment of taxes. If a valid reason, then help, advise, give a deadline for correction.

Also a second time. And only on the third, making sure that the entrepreneur is malicious and specially evaded - fined in full.

We also control the authorities, seeing even a mistake in reporting, are fined over a reasonable understanding. Up to several thousand rubles (because the plan "burns")

Heh, for 0.65 rubles, penalties were arrested by a car from the organization and five den were filmed from bailiffs showing all the car's insanity with the direction of notice from the tax in an envelope with brands by 127 rubles. What is interesting, yes, they proved all the essence of Maja, that everything is paid for that there is no penalties that everything is clean, but a month on the car hung a ban on the transfer of property rights, despite the fact that it ... implemented in March 2018. Just bailiffs came from the tax return on the payment of transport tax for 2018 and there appeared Pradik, broken in the trash, implemented as suitable remnants in March 2018. Marata migrated, and the money of the tax and ilk with gimi-related droplets ...

To give the 8700 to the employer, you need to spend 13,000, Ie, you will not give out 33% of you "earned", and not as 43. How do you have a brainstick to put these interest, if some are deducted, and others are added to the "accrued zp" - 10,000 Heh, for 0.65 rubles, penalties were arrested by a car from the organization and five den were filmed from bailiffs showing all the car's insanity with the direction of notice from the tax in an envelope with brands by 127 rubles. What is interesting, yes, they proved all the essence of Maja, that everything is paid for that there is no penalties that everything is clean, but a month on the car hung a ban on the transfer of property rights, despite the fact that it ... implemented in March 2018. Just bailiffs came from the tax return on the payment of transport tax for 2018 and there appeared Pradik, broken in the trash, implemented as suitable remnants in March 2018. Well ... many have already thought about .. and represent. And what do you advise you to do?

Ilnikbez:

I read about Belorussia. Well ... many have already thought about .. and represent. And what do you advise you to do?

So even a local locksmith / plumber said it is time to change the whole system, for the current already rotted.

Alignment I read about Belorussia. Well ... many have already thought about .. and represent. And what do you advise you to do?

How is she, system, can burn? Yes, she flourished in a lush flower ... well, like mold on a poop in underground mining in a mine ...

... Look more than once watched, Robson?

The message contained insults and was deleted by the site administration

I!!! admired ??? Yes, I have a professional (note, ... onal, not anal) memory !!! I remember even that quartz residence with gold from the vein number 8 !!! Which I then handed 25 km, and where the Chadak Golden Mine is still working !!! True, about us, golden areas from God, few who remember ... And then would live in contentment and swim on the yachts in the warm seas ... We would go to the paradise ... And then the oligarchs will open .. . What should we do in hell? There are no sins ... accidentally got ... except that, the firewood will throw up ... under the cans with greedy oligarchs ...

Zolotar

To give the 8700 to the employer, you need to spend 13,000, Ie, you will not give out 33% of you "earned", and not as 43. How do you have a brainstick to put these interest, if some are deducted, and others are added to the "accrued zp" - 10,000 - Charging. The one who is engaged in cleaning cesspools, restrooms and export of uncleanness in barrels.

So Ukeen about myself and described.

Royrobson:

To give the 8700 to the employer, you need to spend 13,000, Ie, you will not give out 33% of you "earned", and not as 43. How do you have a brainstick to put these interest, if some are deducted, and others are added to the "accrued zp" - 10,000 So Ukeen about myself and described.

Boy you, a foreigner! It was a precious fertilizer !!!

Alignment To give the 8700 to the employer, you need to spend 13,000, Ie, you will not give out 33% of you "earned", and not as 43. How do you have a brainstick to put these interest, if some are deducted, and others are added to the "accrued zp" - 10,000 Royrobson:

Yes, it is in your head, Kryvin.

Ha! Uncleans in those times were valued at the level of gold! This is a natural fertilizer !!! Without any "chemistry" ... Even my father straightened all the uncleans from our toilet ... But he worked as an agronomist !!!

Alignment Ha! Uncleans in those times were valued at the level of gold! This is a natural fertilizer !!! Without any "chemistry" ... Even my father straightened all the uncleans from our toilet ... But he worked as an agronomist !!!

Do not blame on Soviet power, breeding!

This became known from the site of the procurement, where this "equipment" is planned to be purchased in the amount of 428 thousand rubles. Alignment Ha! Uncleans in those times were valued at the level of gold! This is a natural fertilizer !!! Without any "chemistry" ... Even my father straightened all the uncleans from our toilet ... But he worked as an agronomist !!!

Yeah! I remembered, however, how did your ancestor traded all the crap, treated on the Soviet shit ???

Again, Kryavkin spread his cocafron ... and the moder about the shit of the ducks is silent ...
Alignment

This became known from the site of the procurement, where this "equipment" is planned to be purchased in the amount of 428 thousand rubles. Alignment Ha! Uncleans in those times were valued at the level of gold! This is a natural fertilizer !!! Without any "chemistry" ... Even my father straightened all the uncleans from our toilet ... But he worked as an agronomist !!!

Yeah! I remembered, however, how did your ancestor traded all the crap, treated on the Soviet shit ???

Yeah! I remembered, however, how did your ancestor traded all the crap, treated on the Soviet shit ???

Yes, my ancestor was a work worker, it happened and traded traded - geoluchah caught in the Churkmen mountains.
This became known from the site of the procurement, where this "equipment" is planned to be purchased in the amount of 428 thousand rubles. Alignment

This became known from the site of the procurement, where this "equipment" is planned to be purchased in the amount of 428 thousand rubles. Alignment Ha! Uncleans in those times were valued at the level of gold! This is a natural fertilizer !!! Without any "chemistry" ... Even my father straightened all the uncleans from our toilet ... But he worked as an agronomist !!!

Yeah! I remembered, however, how did your ancestor traded all the crap, treated on the Soviet shit ???

Yeah! I remembered, however, how did your ancestor traded all the crap, treated on the Soviet shit ???

The same trouble ...

Geologists in the County Rare View

Shore would be a skin - he is all like a jungle

This became known from the site of the procurement, where this "equipment" is planned to be purchased in the amount of 428 thousand rubles. Could live for a long time - we will eat in color

And sorry, beautiful man - intellectual

Alignment This became known from the site of the procurement, where this "equipment" is planned to be purchased in the amount of 428 thousand rubles. Could live for a long time - we will eat in color

Duc even a local locksmith / plumber said that it was time to change the whole system, for the current already rotted. He didn't affect the system, not people, people, our native citizens who mow with the possibilities of this system for themselves, and notice, Viktor Olegovich, it is for the sake of such a process, or rather the opportunities for the implementation of a cute in this system there, the heroic rummaged and you yourself, it is to climb into the system, so, brother, human passions wines in everything, passion, but with the consideration of this issue here is sad, on Kuzpress at least, let's Viktor Olegovich, you yourself muddut the topic, about passion here from now on and start, why ?? with greed, sober, pharyce, or permissiveness ??? What are you guided when there is a lez * ?????

Once again, Treptilid, you read the law number 67 on the basic guarantees of the right to fool and be elected, on social elevators, guaranteed to every citizen of the Russian Federation from the birth of the Constitution - Tyzh in Earl of three letters make five mistakes and you know about your rights only in The day of falsification of elections, receiving three hundred rubles for the colonial grooves for it.

Once again, Treptilid, you read the law number 67 on the basic guarantees of the right to fool and be elected, on social elevators, guaranteed to every citizen of the Russian Federation from the birth of the Constitution - Tyzh in Earl of three letters make five mistakes and you know about your rights only in The day of falsification of elections, receiving three hundred rubles for the colonial grooves for it. Viktor Olegovich, Passion Passion, Maska, before you took advantage of the right selective, you had a desire to get into the system by implementing this right, just as it did not work out with the implementation of this right, but those comrades before hitting In the system and becoming with your light hand, the crooks and the thieves were simple villas with semen Alyosha and Gabrilles, but then as it walked and realizing that the system gives a lot but also demands a lot in return, knowing what gives the system and what you give her should you choose to try yourself In this system, not everyone can succeed, but those who managed to try to take and give a consolidated rules there, which everyone, hitting the system and who became part of it to stroke and maintain it, I don't believe that I would like to fall into the deputy building of Novokuznetsk, you would raise the question of abolishing all sorts of buns by deputies, and leaving them for noble let's say only three average minimal salaries in the city and you would not And they did not become, although they have, as you said, guaranteed by every citizen of the Russian Federation, from birth, so what passion is at first visits ?? but ?? Viktor Olegovich, ??? Before making a decision to implement in the system ????

Leach your nonsense, plumbing.

I hear, kuizan, are you yourself how to mutil with the electoral system of the Russian Federation? Do you remember?

Maipki grammatical correctness

Article - GOOD

How can the interest from our salary and interest included in the price of the goods that we buy?

Lubababa: How can the interest from our salary and interest included in the price of the goods that we buy?

Do you really not see the connection?

Alignment "Sometimes it is better to chew than talking!" (FROM)

:)

Alignment "Sometimes it is better to chew than talking!" (FROM)

So we can chant what kind of control

Lubabula Alignment "Sometimes it is better to chew than talking!" (FROM)

, and ... Yes, justify your bunch in the puddle, and ...

, and ... Yes, justify your bunch in the puddle, and ...

How interesting!!!

Maipki grammatical correctness

Article - GOOD How can the interest from our salary and interest included in the price of the goods that we buy? Well ... an article with Yandex Zen. Even without specifying the name of the author (apparently not to displaced).

Delgaked the tiphera outbreak and blinded the masterpiece everywhere.

Well ... an article with Yandex Zen. Even without specifying the name of the author (apparently not to displaced).

Delgaked the tiphera outbreak and blinded the masterpiece everywhere. Eca as you "Patriotic Hemchals" empty "excited ..

The lowest tax is a lie

And this will tell you any accountant, ending courses.

Delgaked the tiphera outbreak and blinded the masterpiece everywhere. Although I remember how old 10 years ago, the chubby is a very large company, and two Middle Hand Entrepreneurs, the same stupid, a little bit, did not bother, proving that he pays only 13% the rest of the bourgeois and oil workers!

Article from "New" or "SP"?

It seems everything is described folding, but ... with some thrust.

Cavity .. Delgaked the tiphera outbreak and blinded the masterpiece everywhere. Although I remember how old 10 years ago, the chubby is a very large company, and two Middle Hand Entrepreneurs, the same stupid, a little bit, did not bother, proving that he pays only 13% the rest of the bourgeois and oil workers!

The salary punctured by the employer is already taking into account the taxes in various funds that is obliged to pay the employer from the employee. Is that slightly overpriced for greater attractiveness.

Further .. "FDS Foundation, which in case of illness will pay us 40% of the naked salary .." Nonsense. Hospital pay depending on the experience and salary. With an experience of 5-8 years old, 80% of the average earnings, with more than 8 years, 100% of the CP. Etc..

And only to you, loser-B.Liznets, pay 50 kopecks / comments ...

And only to you, loser-B.Liznets, pay 50 kopecks / comments ...

Sad ...

But you, Vityuk, pay 150 thousand at a time. But the last time I crumbled .. and it is sad ...

No, you make mistakes.

Everything happened as it should, only you do not know this and know.

No, you make mistakes.

Everything happened as it should, only you do not know this and know.

Taki what? Sweat? Still Hapuln? Then why experiences because of my kopecks?

Cavity .. Viktor Olegovich, you will rejoice in our dear, you will rejoice for you, you now fought must be, and they are kind, they kind of good, but when you omnted the wickness as a Barbos chain, well, it's nafig, you don't need You are clear to us, here and so smoking enough, I have 67 kg, I will have 67 kg, and the height of 182, it is no one for you to become transparent, you will be seeded then, eat your fear, and do not spoil your appetite with our ranting

Taki what? Sweat? Still Hapuln? Then why experiences because of my kopecks?

With an experience of 5-8 years old, 80% of the average earnings, with more than 8 years, 100% of the CP.

Cavity .. .

Yeah, but not more than 2,150,68 rubles., A day. And minus NDFL - 1 903 rubles.

Yeah, but not more than 2,150,68 rubles., A day. And minus NDFL - 1 903 rubles.

But not "40% of the naked salary," as written in a yellow newspaper. Even who has no experience in the device for official work, suddenly sick, can receive 60% of the average salary. Where did Cature 40 come from?

In private offices, they may not pay "hospital" at all, but it's not about them.

But not "40% of the naked salary," as written in a yellow newspaper. Even who has no experience in the device for official work, suddenly sick, can receive 60% of the average salary.

What bodier? The average when paying BL is bored for two years, if there is no experience - the missing months are considered to be a minimum wage.

Cavity .. Delgaked the tiphera outbreak and blinded the masterpiece everywhere. Although I remember how old 10 years ago, the chubby is a very large company, and two Middle Hand Entrepreneurs, the same stupid, a little bit, did not bother, proving that he pays only 13% the rest of the bourgeois and oil workers!

What bodier? The average when paying BL is bored for two years, if there is no experience - the missing months are considered to be a minimum wage.

And what? This is a little of another opera, the procedure for calculating the average earnings when paying a hospital worker with experience to six months (2 years).

True, they take into account the minimum wage, and taking into account the minimum experience - 60% of the minimum wage.

Cavity .. I do not understand what it is all.

I pointed to Mukhlezh in the article (about 40%). Or is it not there?

Well, what is the mukhlezh? They took an extremma for the first time staged. There and so much will not come out.

Cavity .. Also in the article highly treated spending on shopping.

Suppose, on the same food you need to be considered not from 100% zp, but from the real cost of Russians, and here there is a break ... The gasoline again not everyone consumes ...

But in general - right.

And cool. Offer on the reception to the neuropathologist to get in a month - there is no earlier recording, regardless of the insurance experience.

Well, what is the mukhlezh? They took an extremma for the first time staged. There and so much will not come out.

Cavity .. Also in the article highly treated spending on shopping.

Suppose, on the same food you need to be considered not from 100% zp, but from the real cost of Russians, and here there is a break ... The gasoline again not everyone consumes ...

But in general - right.

Cavity .. And cool. Offer on the reception to the neuropathologist to get in a month - there is no earlier recording, regardless of the insurance experience.

In ... so I'm talking about it.

Cavity .. "The article is truly treated with spending on the purchase."

And not only.

Alignment Cavity .. Well, what is the mukhlezh? They took an extremma for the first time staged. There and so much will not come out.

"And cool." Your quotes.

Really cool and voluntarily, but many will believe ...

What is the goal of sticks from Yandex Zen?

In ... so I'm talking about it.

Cavity .. "The article is truly treated with spending on the purchase."

And not only.

"And cool." Your quotes.

Cavity .. Really cool and voluntarily, but many will believe ...

What is the goal of sticks from Yandex Zen?

Twin, there is a minimum of inaccuracies.

Cavity .. You do not exclude the presence of families who are enough in the superpower only on Khku and Havchik? 37% cannot buy shoes for the season - Rosstat data.

A private office is easier to pay the fare employee than to bother with the design of the hospital. He is now in electronic form (optional). And payment passes directly to the recipient on the map.

ERT:

A private office is easier to pay the fare employee than to bother with the design of the hospital. He is now in electronic form (optional). And payment passes directly to the recipient on the map.

From the New Year, the system of registration of the hospital and the payout system is changing.

In organizations with a staff of more than 25 people, only the electronic hospital will be used (about the misadventures with the "lost" electronic hospital, I already wrote on KP). The payout system also changes.

Type, pilot project. But already used in some regions.

And that the characteristics of the OMS and the FSS chibko praise this project.

And it is alarming ..

This became known from the site of the procurement, where this "equipment" is planned to be purchased in the amount of 428 thousand rubles. Article from "New" or "SP"?

It seems everything is described folding, but ... with some thrust.

Alignment This became known from the site of the procurement, where this "equipment" is planned to be purchased in the amount of 428 thousand rubles. Article from "New" or "SP"?

Cavity ..

The salary punctured by the employer is already taking into account the taxes in various funds that is obliged to pay the employer from the employee. Is that slightly overpriced for greater attractiveness.

Further .. "FDS Foundation, which in case of illness will pay us 40% of the naked salary .."

Nonsense. Hospital pay depending on the experience and salary. With an experience of 5-8 years old, 80% of the average earnings, with more than 8 years, 100% of the CP.

Etc..

Little wrong .. not "new" and not "SP", although it looks like.

An article with Yandex Zen. That's cool...

And what?

With taxes - it is shown, and how many are underpaying, fooling, saw? So count

0123456789:

And what?

With taxes - it is shown, and how many are underpaying, fooling, saw? So count

The badness that "shows with taxes", and where is it seen how many are underpaid "?

What did I want to say?

And Pedrot will come out, and, B. Liznets ...

The problem is that the economic and social problems of Russia are invited to solve with the help of all the same funds, which led to negative trends, considers the associate professor NIU HSE Pavel Rodkin. In his opinion, in the study of WB, the key problem of the distribution of national wealth is ignored. The emphasis is placed on the so-called human capital, but it is measured in the separation from the problems of distribution, social justice and access to social benefits - that is, all that the most negative way affects the human capital.

"In this regard, Russia's development cannot really do not cause pessimistic forecasts: the lag in scientific and technological and cultural development accumulates, and the social sphere is rapidly destroyed, Rodkin believes. - "New directions of politics" - no matter if they come from outside or formulated by the Russian political class - all the same neoliberal doctrines are on the calibration, which are disguised as a new rhetoric, but are unlikely to improve the real position of society. These trends are not purely Russian specifics, but it is in Russia that they acquire particularly sharp and destructive character. "

The English word Wealth, which was still Adam Smith in the title of his most famous book "Research on the nature and causes of the wealth of peoples" (the last phrase in the original sounds like Wealth of Nations), is translated, rather as well-being, and this is a relative category. What, in fact, shows the study. Despite the fact that in 2017 the typical Russian citizen was approximately 1.8 times richer than in 2000, the wealth of per capita in today's Russia - about 152.5 thousand dollars - is only about a quarter from the wealth of a typical inhabitant OECD countries. At least, so affirm the authors of the report.

The proportion of human capital in the aggregate national wealth is significantly different: in Russia, it has already been said, 46%, and on average on OECD - 70%.

While maintaining the average growth rate of human capital of 2000-2017 (3.5%), the study said, Russia would need about 50 years in order to catch up with OECD countries, at lower growth rates (1.8%), Russia will be able to Catch up in almost 100 years. https://vz.ru/economy/2012/12/10/1012309.html

The purpose of the "elite" is to get everything from the Russian depths, to sell and leave to the West, and the people, this is an extra variable!
For understanding - the people of the country does not belong. In accordance with the current constitution, the field can be facilities of purchase and sale, which means they have the owner, and this is not the people.

Gazprom, Rosneft and other major structures with state participation only by half belong to the state represented by the Federal Property Management Agency. The rest of the shares are owned by foreign funds and individuals from the USA, Great Britain, Qatar, Germany, etc. Given the colossal debts of state corporations, it is safe to say that another half of the "national doors" is equivalent to obligations to banks and counterparties ....

This became known from the site of the procurement, where this "equipment" is planned to be purchased in the amount of 428 thousand rubles. What did they go? Even a hedgehog is known that in Europe high income taxes. Plus, different other things: for real estate, transport taxes, VAT, for profit. And there is a church tax. And tax on dogs. In Germany - 45 types of taxes. In addition to income. But here's a table for memory

PSA:

What did they go? Even a hedgehog is known that in Europe high income taxes. Plus, different other things: for real estate, transport taxes, VAT, for profit. And there is a church tax. And tax on dogs. In Germany - 45 types of taxes. In addition to income. But here's a table for memory

Vasya ... read Murzilka!

Delgaked the tiphera outbreak and blinded the masterpiece everywhere. Tax in Europe depend on income ...

People with such income as we have, not only taxes do not pay, but also get compensation!

And before nodding to Europe, the standard of living, to the European lift.

Delgaked the tiphera outbreak and blinded the masterpiece everywhere. We have different income.

And levels of living are different. As in Europe, by the way to say.

And what kind of horn do you need to raise your standard of living? Speculate evil, he will rise. Delgaked the tiphera outbreak and blinded the masterpiece everywhere. We have different income.

We have different income.

And levels of living are different. As in Europe, by the way to say.

Delgaked the tiphera outbreak and blinded the masterpiece everywhere. We have different income.

And what kind of horn do you need to raise your standard of living? Speculate evil, he will rise. If he starts and I, angry speculate, you vasya and the hungry stayed and without pills ... And no one will give you, because you can maintain myself ... the legs of the hand are - to the nearest garbage

For your peers, it is often normal Taiga:

If he starts and I, the evil speculate, Wasya and the hungry stay and without pills ... And no one will give you, because you can maintain myself ... The legs of the hand are - to the nearest garbage feeder, sho you like you?

Sho you intimid me all? Than? What will happen?

I was not stimpped by what was. And what promises are you here. In the old saying it was: "He took up the chest - do something," and you are a wombus, a wholith, but only words and nor is the half.

At least a rally arranged, Ali Picket ...

yes no one scares you- just calculate the consequences of your advice as twice two

I do not advise anything to anyone. Just ask do not cut under one crest of speculators and us, people selling their work.

And what are you better than speculatory?!

That material speculates, and you caress your opinion under the line of the batch of crooks and thieves

Nor in that nor in your speculation, no morality ... Tugry

In the Russian Federation, the income tax tax is 13 percent.

Immediately shows the true Russian entrepreneur, "Wishing Good" to its compatriots. And the ears of bourgeois do not hide. Stick out ..

In Europe, this tax is significantly higher (see Table). Plus, the main, tax is added a variety of others - from transport to dog tax. In Germany, 45 tax species in addition to income. This is not my opinion. These are facts.

What is the "line of the batch of crooks and thieves", I do not know.

  • So what?! Compare their roads and our, the standard of living of them and our, where their taxes and our ... and the territory of Compare. And then, what are you in Sweden climbing apartments for 100kV. meters for each family by 2020, not promised
  • how many taxes are going here and where they go if even a sociable cuts merciless
  • How did we live with free medicine and education?! ... what, and most importantly, why?!
  • How did we live with free medicine and education?! ... what, and most importantly, why?!
  • And we had free medicine and education?
  • Even under the councils, they were not free. Also, as now, the employer paid taxes from our salary to various social, then we ourselves paid taxes from the remaining amount of income and other taxes.
  • What changed? Taxes submitted from the salary almost did not change, but their percentage rates changed. This is bad.
  • But it is much worse that the method of using these taxes has changed. Various firms with "necessary" founders connected to "use". At first, even the names of the founders were consonant with the names of the townspeople heads.
  • But in recent times, qualitative changes occurred, surnames do not coincide if it is deeply not digging in related links.
  • The output of the system (compared to the Soviet) is the same, but the parameters are somewhat different. And as usual, not in favor of ordinary citizens. And "unusual" as previously used benefits, and now enjoy.

Other parameters are yes! Priorities, I would say ... Man and loot, in places changed

  1. Other parameters are yes! Priorities, I would say ... Man and loot, in places changed
  2. This is yes. Priorities changed. You can be the master of many enterprises, but not officially work anywhere.
  3. You can listed the founder of many companies, but do not pay taxes. Of the principle or by law (and there are such laws).
  4. Nothing has changed - a person is the one who has a loot or benefits, allowing the loot.
And how to treat you?! If you feed the Chinese, Uzbeks, Tajiks, Cyprus, England, Pindos ... But your own, Russian entrepreneur-you bone in the throat straight

The third category is relatives or classmates in power. This is both loot and benefits in the "one glass".

There are both "nuggets" that use various loopholes, which in the laws are fully, to reduce taxes.

  • What category are you from listed?
  • Income tax.
  • Or do you have your own method?
  • The poor fellow, how do you survive in such a nightmare.
  • Did you eat today, Taiga? Want, I will give you a cheese sandwich? What cheese do you like more: "Soviet" or "Dutch"?
  • Water tax.

Surely "Dutch", there is a standard of living above ...

  • Tax on property of organizations.
  • I at least understand that this is a nightmare ... His Dutch eat myself, do not save)))
  • Tax on gambling business.

Do you think the cheese sandwich is a nightmare?

  • What is your exquisite taste.
  • The nightmare is what this cheese bloom and this bread, although you can ...

You saw his fot ...

  • Etozh * disstaining ...
  • If he starts and I, angry speculate, you vasya and the hungry stayed and without pills ... And no one will give you, because you can maintain myself ... the legs of the hand are - to the nearest garbage
  • Start. Competitors "Thank you" will tell you. They will add orders.

Sit ... with you and raising tariffs from native power, enough)))

  1. Sit ... with you and raising tariffs from native power, enough)))
  2. Who is enough? Authorities?
  3. And with you a minimum of income in the treasury. Methods of caring from the taxes of Uym. Including legitimate from lobbyists in GD (this is not about you) and from relatively legal (various schemes, which are many).

Noine bourgeois crying ..

Who can I feed? To feed on the pension itself.You have long already have a burden for the system ... hint at all with various ways, and you are all the entrepreneurs Hat, I need them, because I have something to take, and you are no longer

You have long already have a burden for the system ... hint at all with various ways, and you are all the entrepreneurs Hat, I need them, because I have something to take, and you are no longer

Who do you need, besides yourself? How much do you pay taxes and how much do you take away from taxes?

If you (entrepreneurs) are exorbitant and the robberies have fallen taxes, then where do you have cottages and lexus with Merci? Koryukova is ready to follow her in the words, but instead drives it in Italy.

And I am a burden. But a pensioner. I have nothing to take me. And with you slightly more. In addition to the Horing ..

Do not like the Russian entrepreneur, you will suck from the Chinese (at best) I watch you in entrepreneurship Domestic-Profalan, who again put together for myself together?! YES! I do not like Russian entrepreneur like you. I myself understood what was written? About sucking? This is the attitude of Russian bourgeois (such as you) to Russian citizens. For those who do not apply to your "class".

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