"Tax system of Russia"

- CONTENT--
The tax system of Russia is a set of taxes, fees, duties and other payments levied in accordance with the established procedure from payers - legal entities and individuals on the territory of Russia.

Chapter 2 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) describes the tax system of taxes and fees in the Russian Federation.

Types of taxes
The following types of taxes and fees are established in the Russian Federation:
Federal taxes and fees;
regional taxes and fees;
Local taxes and fees.
There are also 3 other types of tax system: progressive, regressive and proportional. Russia has a proportional tax system.

Federal, regional or local taxes and fees not provided for by the Tax Code of the Russian Federation may not be established.

Federal taxes and fees
Article 13 of the Tax Code:
Value added tax;
Excise taxes;
Tax on personal income;
Corporate income tax;
Tax on extraction of minerals;
Water tax;
Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;
State duty;
Tax on additional income from hydrocarbon production (from 19.07.2018).

Regional taxes
Article 14 of the Russian Tax Code:
Property tax of organizations;
Gambling tax;
Transportation tax.

Local taxes
Article 15 of the Russian Tax Code:
Land tax;
Property tax of natural persons;
Trade fee.

Abolition of taxes
Single social tax (Chapter 24 of article 13 of the tax code has ceased to be valid, from 01.01.2010 - insurance premiums)
Sales tax (Chapter 27, tax abolished from 01.01.2004)
capital-income
advertising-tax
inheritance
reproduction tax
tax on additional income from hydrocarbon production
forest-tax
environmental-tax
federal licensing fees
regional licensing fees
local licensing fees
Abolished as well by ENVD

Special tax regimes
Paragraph 2 of Article 18 of the Tax Code:

Taxation system for agricultural producers (single agricultural tax)
Simplified system of taxation (USN)
The taxation system in the form of a single imputed income tax for certain types of activities (UTI) - abolished from January 1, 2021 in accordance with part 8 of Art. 5 97-FZ of 29.06. 2012
Taxation system in the implementation of production sharing agreements
Patent system of taxation
Professional income tax
Automated simplified taxation system (by experiment)

Types of tax audits
Tax audits provided for by the Tax Code of the Russian Federation:
Chamberal tax inspection;
On-site tax audit.

Double taxation

Russia has double taxation treaties with the following countries:

Australia
Austria
Azerbaijan
Albania
Algeria
Argentina
Armenia
Belarus
Belgium
Bulgaria
botswana
Brazil
Britain
Hungary
Venezuela
Vietnam
Germany
Greece