What can tax benefits be used for? Tax benefits: types and methods of their application. An element of tax is considered

Tax benefits - an advantage for taxpayers

Types and effectiveness of tax incentives, legislation on tax incentives, benefits 2013

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Tax benefits - this is the definition

Tax benefit - This an advantage provided by the state or local government to a certain category of taxpayers. This advantage puts them in a better economic position relative to other taxpayers. Tax benefits are one of the mechanisms of state tax policy, introduced to solve problems in the social and economic spheres.

Tax benefit is an advantage provided to certain categories of taxpayers and payers of fees, provided for by the legislation on taxes and fees, compared to other taxpayers or payers of fees, including the opportunity not to pay taxes or to pay them in a smaller amount.

Tax benefits are the most important element of any tax, which has an exceptional character.

Tax benefits can be divided into the following groups: personal and for legal entities; general economic and social tax benefits; and foreign economic tax benefits aimed at stimulating exports, and general economic benefits. Any benefits have both negative consequences for the state and positive ones for the individuals to whom it is provided. So for the state this is a decrease in income from tax collection, and for those to whom it is provided - an opportunity to increase their well-being. Typically, tax breaks are issued as part of government support for business, often during economic crises.

Purpose of tax incentives

The purpose of tax incentives is to reduce the taxpayer’s tax liability, less often - deferment and installment payment, which, ultimately, indirectly also leads to a reduction in tax obligations (deferment or installment payment can be considered as the actual representation of a free or preferential loan). The main goal is to reduce the taxpayer's tax liability. The second goal, which in practice is pursued relatively less frequently, is deferment or installment payment. However, the second goal should also be considered as a way of indirectly reducing the taxpayer’s tax obligations, since deferment or installment payment is actually a loan provided free of charge or on preferential terms.

The effectiveness of tax incentives will be assessed by the Ministry of Finance annually. The Ministry of Finance plans to develop a methodology for assessing the effectiveness of tax benefits, which takes into account, along with the shortfall in revenues of the budget system of the Russian Federation, the creation of favorable conditions for investment, as well as the results of taxpayers realizing the benefits received. Assessment of the effectiveness of tax benefits is addressed in the Main Directions of Tax Policy for 2013 and for the planning period of 2014 and 2015, approved by the government of the Russian Federation. Tax authorities of the Russian Federation Among the main tax expenditures of budgets aimed at stimulating economic development, based on the results of 2010, benefits are allocated in a number of areas. Among them are investment activities (354 billion rubles), innovation activities (12.2 billion rubles), and industry development (252 billion rubles).

Classification of tax benefits

Seizures- removal from taxation of certain items (objects) of taxation. With regard to taxes on profit and income, exemptions are expressed in the fact that profit or income received by the payer from certain types of activities is withdrawn from taxable profit (income), that is, not subject to taxation. For example, Art. 251 Tax Code “Income not taken into account when determining the tax base.” With regard to property taxes, exemptions are expressed in the exemption from taxation of certain types of property. For example, exemptions from taxation for certain categories of persons. For example, Art. 333.35 of the Tax Code of the Russian Federation “Benefits for certain categories of individuals and organizations.” The exemption from payment can be permanent or temporary (tax holidays).

Tax holiday - exemption of a company from paying income tax (or levying tax on part of the profit) for a certain period. This benefit usually stimulates exports or the development of new industries. Until 1992. Clause 4.4 of the Ministry of Taxes Instruction No. 62 on the income tax of enterprises and organizations provided small businesses with a “tax holiday” for two years in paying taxes. But this benefit applied only to those small enterprises that were engaged in the production and at the same time processing of agricultural products, the production of food products, consumer goods, certain construction and repair work, the production of building materials, food products, medical equipment, medicines and products medical purposes, if the revenue from these types of activities exceeded 70% of the total revenue from the sale of products (works, services).

Clause 4.5 of the said Instruction provided “tax holidays” for 5 years to enterprises that received a loss in the previous year (with the exception of losses received on transactions with securities), in part of the profit aimed at covering it, subject to the full use of reserve and other funds similar in purpose.

Tax discounts- benefits aimed at reducing the tax base. The payer has the right to reduce the profit subject to taxation by the amount of expenses incurred by him for purposes encouraged by society and the state. For example, the taxpayer’s expenses for non-governmental education on training in basic and additional professional educational programs, professional training and retraining of the taxpayer’s employees (clause 3 of article 264.1 of the Tax Code of the Russian Federation) or see sub. 38 clause 1 art. 264

Liberation- a benefit aimed at reducing the tax rate or the salary amount of the tax (tax salary). Reducing the tax rate - for example, lowering the rate to 0% for large businesses that receive income in the form of dividends (subclause 1, clause 3, article 284 of the Tax Code of the Russian Federation). A reduction in tax salary is the most effective tax benefit, which directly reduces the amount (amount) of tax due to the contribution to the budget. See, for example, qualified zone academy bonds in the USA (in fact, the interest on the bond reduces the tax pay)

Deferment or installment payment of tax. Deferment or installment payment of tax is a form of changing the deadline for payment of tax established by law. The grounds, conditions and procedure for providing these benefits are regulated, see Chapter. 9 of the Tax Code of the Russian Federation. It is worth noting here that some researchers distinguish the difference between deferment and installment plan. Thus, Bryzgalin considers a deferment as a postponement of the deadline for paying the full amount of tax to a later date, and an installment plan as a distribution of the tax amount into certain parts with the establishment of deadlines for paying these parts. A tax credit, as well as a deferment (or installment plan) for paying a tax, - form for changing the tax payment deadline. There are differences, for example, in the procedures for providing these benefits: deferments or installment plans are provided by a decision of the authorized body, and an agreement is concluded to provide a tax credit. Interest is charged for using a tax credit, as well as for providing a deferment or installment plan. See chap. 9 of the Tax Code of the Russian Federation, which deals with investment tax credit.

Refund of previously paid tax (part of the tax) or tax amnesty (not to be confused with the exemption of the taxpayer from financial sanctions) - for example, subparagraph 2, paragraph 2 of Art. 151 provides that when goods are exported outside the customs territory of the Russian Federation in the customs regime of re-export, the tax amounts paid upon import into the customs territory of the Russian Federation are returned to the taxpayer in the manner of offset of previously paid tax. This type of exemption is widely used to avoid double taxation (the so-called foreign tax credit) - see, for example, Art. 232 of the Tax Code of the Russian Federation (Elimination of double taxation)

Total number of tax breaks in Russia

Tax systems in different countries are quite diverse, but the main thing that unites them, and in this respect, the Russian tax system corresponds to the systems of developed countries, is the exclusion from taxation of capital operating in production and exports. The total number of tax benefits applied in our taxation profits are quite large. However, the bulk of the tax benefits established by law must not reduce the actual amount of tax deducted without taking into account the benefits by more than 50%. In developed countries, the number of benefits is much greater than in Russia. So, in the USA there are more than 100 of them, in the UK and Germany there are up to 70-80.

Provided they are fully and correctly applied, as experts note, a normally operating company with an average level of profitability may not show a profit at all on its balance sheet and, thus, become completely exempt from taxes. For this reason, traditional income tax systems have long been subject to intense criticism. An attempt to eliminate some of the shortcomings of the income tax was introduced in Western Europe, and in 1992. and in Russia, value added tax (VAT). The number of benefits for this tax compared to income tax is limited. VAT also has the advantage that its base includes the wages and salaries costs of entrepreneurs, which serves as an incentive for them to increase labor productivity and use the latest technology.

Exemption from this tax for export operations is actually the payment of large subsidies to domestic businesses. The immediate write-off of expenses for the acquisition of assets for organizations serves as a greater incentive to update production than the establishment of income tax benefits. Benefits are provided for the payment of land tax (local taxes), corporate property tax, for the payment of VAT, income tax, for cultural services, benefits for philanthropists, benefits for participants in combat operations in Afghanistan, for small and medium-sized businesses and others.

There are many problems in the area of establishing and operating benefits related to increasing the efficiency of this instrument of government support. With the help of taxes, the state is truly capable of creating more or less favorable and competitive conditions for business areas. But at the same time, suppression of other spheres occurs. Therefore, the state’s overestimation of the socio-economic importance of some industries is unacceptable, since otherwise freedom of competition and the principle of fairness will inevitably be violated. Consequently, the policy of providing preferences should contribute to the implementation of priorities established by the state in an objective manner (meaning the presence of clear criteria for the provision of tax benefits that minimize the influence of special interest groups).

Example of preferential legislation for land tax

The Tax Code of the Russian Federation establishes tax benefits in various economic sectors, for example, Chapter 31 is devoted to land tax, and Article 395 characterizes the tax benefits provided for in this matter.

The following are exempt from taxation: 1) organizations and institutions of the penal system of the Ministry of Justice of the Russian Federation - in relation to land plots provided for the direct performance of the functions assigned to these organizations and institutions; 2) organizations - in relation to land plots occupied by public state highways ;3) religious organizations - in relation to the land plots they own on which buildings, structures and structures for religious and charitable purposes are located; 4) all-Russian public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members are disabled people and their legal representatives constitute at least 80 percent, - in relation to land plots used by them to carry out statutory activities;

organizations whose authorized capital consists entirely of contributions from the specified all-Russian public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to land plots used by them for production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals, as well as other goods according to the list approved by the Government of the Russian Federation in agreement with all-Russian public organizations of disabled people), works and services (except for brokerage and other intermediary services);

institutions, the only owners of whose property are the specified all-Russian public organizations of disabled people - in relation to land plots used by them to achieve educational, cultural, medical and recreational, physical education and sports, scientific, information and other purposes of social protection and rehabilitation of disabled people, as well as for providing legal and other assistance to people with disabilities, disabled children and their parents; 5) organizing folk arts and crafts - in relation to land plots located in places where folk arts and crafts traditionally exist and used for the production and sale of folk arts and crafts;

6) individuals belonging to the indigenous peoples of the North, Siberia and the Far East of the Russian Federation, as well as communities of such peoples - in relation to land plots used for the preservation and development of their traditional way of life, farming and crafts; 7) has become invalid. - Federal Law of November 29, 2004 N 141-FZ; 8) organizations - residents of a special economic zone, with the exception of organizations specified in paragraph 11 of this article - in relation to land plots located on the territory of a special economic zone, for a period of five years from month of origin of ownership of each land plot;

9) organizations recognized as management companies in accordance with the Federal Law "On the Skolkovo Innovation Center" - in relation to land plots included in the territory of the Skolkovo Innovation Center and provided (acquired) for the direct performance of the functions assigned to these organizations in accordance with the specified Federal Law; 10) shipbuilding organizations that have the status of resident of an industrial-production special economic zone - in relation to land plots occupied by buildings, structures, and structures for production purposes owned by them and used for the construction and repair of ships, from the date registration of such organizations as a resident of a special economic zone for a period of ten years.

Tax credit - tax benefit

The most complex element in the tax incentive system is the tax credit. Article 65 of the Tax Code of the Russian Federation determines the procedure and conditions for granting a tax credit, as well as the timing and existence of grounds. The grounds for providing a tax credit are provided for in the provisions of Article 64 (clauses 1 - 3, clause 2). However, a tax credit in the Tax Code of the Russian Federation is generally divorced from tax benefits and is unilaterally defined as a change in the deadline for fulfilling a tax obligation for a period from three months to one year with the taxpayer gradually paying the loan amount, and the deferment (installment plan) of tax payment is divorced from the general concept of a tax credit.

Investment tax credit is the most promising form of tax regulation. This is an independent type of targeted tax credit associated exclusively with stimulating the investment and innovation activities of enterprises. The concept, procedure and conditions for granting an investment tax credit are regulated by Article 66 and Art. 67 Tax Code of the Russian Federation. An investment tax credit is a change in the tax payment period in which an organization, if there are grounds, is given the opportunity, within a certain period and within certain limits, to reduce its tax payments with subsequent stage-by-stage payment of the loan amount and accrued interest.

Special tax regimes

The Tax Code of the Russian Federation introduced a new concept of “special tax regimes” (Article 18 of the Tax Code of the Russian Federation). A special tax regime is a special procedure for calculating and paying taxes and fees during a certain period of time, applied in cases and in the manner established by the legislation on taxes and fees. Special tax regimes include: a simplified taxation system for small businesses, a taxation system in free economic zones , taxation system in closed administrative-territorial entities, taxation system for the implementation of concession agreements and production sharing agreements.

These regimes cannot introduce more stringent tax conditions compared to general conditions. It should be noted that special tax regimes are based on the need for legal regulation of the activities of business entities in certain territories of the Russian Federation. One of the mechanisms for stimulating economic development, tax debt, expanding the tax base and revenue growth should be the restructuring of tax debt. In a broad sense, restructuring is one of the ways to resolve the problem of non-payments to the budget system and create preconditions for improving the economic situation.

In a narrower, more specific understanding, this is the postponement of tax payment deadlines and the freezing of financial sanctions for a certain period of time, that is, the transfer of enterprises’ obligations to the budget from current to long-term. The restructuring process, which began back in 1999, has been delayed, and this is due, first of all, to the insufficient elaboration of the mechanism for restructuring accounts payable to the federal budget. In general, tax benefits of an individual or group nature should be focused primarily on commodity producers (industries, types of production) ensuring the production of products that are competitive on the world market and can provide economic and fiscal benefits.

Changes in tax benefits 2013

From January 1, 2013, movable property is not subject to tax, regardless of the type of activity of the company. Law No. 202-FZ of November 29, 2012 amended Chapter 30 of the Tax Code of the Russian Federation “Property Tax”. If an organization acquired property in December 2012 and put it into operation after January 1, 2013, then in this case you can take advantage of the property tax benefit this year. For example, if you bought a car on December 20 and put it into operation on January 9, you no longer pay property tax on it. Also, if a company purchased machines at the end of 2012, but due to installation, installation of additional equipment, if the machines were not delivered immediately, they put them into operation only in 2013, then it is possible to legally not pay property tax. Even if the enterprise is not manufacturing, but is engaged in trade, it leases space. We continue to calculate property taxes on old movable property.

In 2012, a benefit appeared for facilities with high energy efficiency. Equipment included in the government's list is exempt from tax for three years. The benefit is also valid in 2013. The list of equipment is prescribed in Government Decree No. 308 of April 16, 2012. It provides for 132 types of high-energy equipment.

Sources for the article "Tax benefits"

Grandars.ru - economist's encyclopedia

nalog.akcentplus.ru - taxpayers' club

diplomart.ru - diploma art

ru.wikipedia.org - free encyclopedia Wikipedia

subschet.ru - Internet portal "Subschet.RU"

consultant.ru - Official website of the company "Consultant Plus"

coolreferat.com - abstracts

lawedication.ru - law and taxes

youtube - video hosting

images.yandex.ua- Yandex pictures

Many people are interested in information about who receives tax breaks. Tax benefits mean paying less tax or limiting the payment of it for certain categories of persons. Tax benefits are not an obligation, and no one can force a citizen to take advantage of them. They are the right of a certain subject. And only he can decide whether to use this right or not. Maybe he doesn’t need these concessions at all, even if he is directly related to the group of beneficiaries.

Who is eligible for tax benefits?

The duration of the benefit is also established, and it does not have a clear validity period. The period of its validity is usually calculated by the validity period of the documents for which it was provided.

Who gets tax breaks? Tax benefits can be provided to both individuals and legal entities. By providing them, the state achieves certain goals, such as increasing the level of social protection of the population and supporting entrepreneurship. In this regard, decrees on new tax breaks are often issued during an unstable economic situation.

Thanks to such preferential conditions, disabled people, retired citizens, large families with three children or more, and other similar categories of citizens have a chance to improve their financial situation.

Often people do not know that they are entitled to certain preferential conditions, and therefore do not use them.

Who has tax breaks? You can find out whether any benefits are available to an individual or legal entity on a website specially designed for this purpose. There you can find a lot of information on this topic. Or you can call the tax office and ask the inspector about the points of interest.

persons who have a certificate confirming disability group 1 or 2;
retired persons;
participants of the Great Patriotic War;
military families;
families in which any of their members took part or died in hostilities.

Preferential benefits are canceled by the Tax Code or, for certain reasons, the taxpayer has the right to refuse them.

Land tax applies to all persons who own a piece of land. And even those persons who use the land under a lease agreement are also required to pay this type of payment.

However, the legislation provides for the possibility of reducing land tax payments. It may not be charged to people who have a certificate of a Hero of the USSR or a Hero of the Russian Federation. Tax will not be charged on:

persons who have disabilities (groups 1 and 2, it does not matter whether congenital or acquired);
persons who have a certificate of a participant in the Great Patriotic War or a combat veteran;
persons involved in the liquidation of the accident at the Chernobol nuclear power plant, and residents exposed to radiation;
persons who were directly involved in the testing of atomic weapons and suffered from them.

The amount of land deduction, as well as the relief for this type, does not matter. The deduction amount will be calculated depending on the rate in a particular region plus the cadastral value of the land plot.

For pensioners, preferential conditions for land tax are provided in reducing the amount by a specific amount. Large families may be exempt from paying this payment when the fourth child is born, but provided that all children are minors.

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Who is eligible for property tax relief?

Now let's look at the deduction for property and those who are entitled to preferential conditions. Let us note right away that the amount of deduction for property does not have a specific meaning, but is established in different subjects of the Russian Federation in their own way. However, this rate has its own maximum, exceeding which is not allowed - this is 2.2%.

The tax is levied on property and real estate. People must pay a deduction for an apartment, cottage, dacha, garage, etc. Now the list of such objects has decreased, but the rate has increased. The relaxations apply to both certain categories of citizens and types of property.

In what cases can property tax benefits be granted?
Firstly, all those persons included in the land tax fall under the category of beneficiaries:

the person who is going to apply for the benefit is a member of the Ministry of Internal Affairs, State Security and is in a regular position;
the person has a certificate stating that he is a victim of nuclear radiation or has other injuries received during the accident at Mayak PA;
the person took part in battles in the ranks of a limited contingent of troops in Afghanistan;
in cases where a citizen is a cultural and artistic figure, he can receive benefits when using real estate - galleries, libraries, museums for creative purposes.

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Transport tax

In accordance with the law, all vehicles that are registered must be taxed. These include trucks, cars, motorcycles, airplanes, water transport, etc. This type of tax, like the others, does not have a clear amount and is set by region. Here, the tax rate is determined by the size, capacity and power of the vehicle itself. So who do the tax breaks apply to here?

Transport tax is not levied on special types of passenger cars that have equipment for the disabled, or cars received from social security agencies, as well as vehicles that belong to the families of military personnel, police officers who died at duty.

So, as already mentioned, to find out whether a citizen has the right to any type of tax benefits, just go to the tax office website and look at the information there or call the hotline. Then, having learned that the person is the holder of this right, you can begin collecting the necessary documentation to apply for tax benefits.

With constant changes in the tax code, Russian citizens often cannot figure out on their own what taxes they need to pay and how.

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Taxation is the basis of the state. With the help of taxes, money flows from all citizens into the general state budget, and there distribution is made for the common good.

Initial information

Everyone is required to pay taxes, but social protection plays a huge role here, allowing some categories of citizens to pay less than others or not pay at all.

This phenomenon is quite justified, since those who receive additional government assistance, or are fully supported, should not invest these funds into the treasury again.

Main concepts

There are federal, regional and local benefits. Benefits can be provided to both specific citizens and entire organizations.

First of all, this is due to their focus:

Depending on the types of benefits provided, they are divided into:

Classification of discounts

The concept of a discount gives a citizen a reduction in the tax base. They can be:

The classification is as follows:

Standard	Apply to all taxpayers, regardless of their income. The discount amount can be a certain amount or percentage, depending on the profit received. In turn, they are divided into: basic - no minimum tax; family - depend on the family status of the taxpayer; separate for persons who support minors undergoing training, etc. Those who do not have their own income and need financial support
Non-standard	The discount directly depends on the amount the taxpayer pays and upon receipt, the amount is determined by deduction from income

Legislative framework (code)

This area is regulated by the following articles of the Tax Code:

Main characteristics of types of tax benefits in the Russian Federation

Benefits are provided to legal entities and individual entrepreneurs, depending on the taxation method they choose. You can apply for benefits.

For the simplified tax system, benefits are provided in the payment of insurance premiums, which reduce the rate from 30 to 20%.

But only if their income does not exceed 79 million rubles for the entire year. For those who have chosen to work under a simplified taxation system, they pay contributions only to the Pension Fund, and the Social Insurance Fund and the Federal Compulsory Compulsory Medical Insurance Fund have removed the transfer.

To be able to apply such benefits, the company must have this income as its main activity so that it is at least 70% per year.

The type of activity of the enterprise itself is also important, since the possibility of obtaining such privileges depends on its type.

There are special types of tax benefits for pensioners:

Type of benefits	Characteristic
Property	A pensioner is exempt from paying this type of tax, but only if he owns one of the real estate properties. If several objects are owned, the tax office may exempt only one selected object from payment based on an application. For example, a pensioner has two garages and three apartments. He can exempt one apartment and one garage from tax
Land	Pensioners are not exempt from this type of tax throughout the country, but at the regional level this is possible, since this tax is administered by local governments. To obtain such information, you must contact your place of residence.
Transport	Pensioners are exempt from transport tax only if they are disabled. Otherwise, more detailed information should be asked according to your region of residence.

Depending on the tax element being changed, taxpayers may receive benefits to reduce the tax rate or by a certain amount, i.e. deduction.

What role does VAT play on a variety?

All entrepreneurs pay VAT, but its type plays a special role, since the benefit and the corresponding rate depend on it.

This year rates could be 0%, 10% or 18%. The rate is applied depending on the tax base and type of activity of the entrepreneur.

An entrepreneur can receive a tax deduction from this tax, since upon sale this tax is paid by the buyer of the final product.

Who are they aimed at?

Benefits are directed to citizens who carry out a certain type of activity from the list specified in the law.

Thus, the state facilitates business by reducing the rate on certain areas of activity, or introduces a complete exemption from its payment.

The tax rate for an entrepreneur is 18%, and it is paid by those who are engaged in activities that are not included in the list of benefits.

0% is assigned for the export and international transport of goods, in the field of precious metals and space, built ships and some transport services. Entrepreneurs exempt from paying tax are listed in paragraph 2 of Art. 146 of the Tax Code of the Russian Federation.

10% is the most common rate that applies to the sale of food products, children's goods, educational books and printed materials, as well as medical goods.

Payment of tax on a preferential basis is provided to enterprises that have a very small turnover for three consecutive months. The amount should not exceed 2 million rubles.

What is needed for registration

To apply for any type of benefit, you must appear in person at the tax office. Bring with you a passport and documents proving your right to receive benefits.

The registration procedure is based on an application, indicating the type of benefit. When creating a business, all entrepreneurs have the right to choose the form of ownership with which to operate.

These are LLC, CJSC and OJSC. However, the form of ownership does not play any role when paying VAT.

If a company is interested in not paying VAT, subject to meeting all conditions, it can choose a special regime or a simplified system.

A simplified system is possible if the following requirements are met:

if the participation of other legal entities is more than 25%;
if the organization does not have branches and subsidiaries;
the right is obtained depending on the timing of application, and is exercised if the organization has provided income for 9 months of no more than 45 million rubles.

Features for legal entities

Under a simplified taxation system, legal entities can be relieved of certain types of tax obligations.

These are income tax, VAT tax, and corporate property tax. At the same time, personal income tax is mandatory for all taxation systems.

For individual entrepreneurs, there are the following tax benefits by type of activity:

scientific field;
social;
production;
sphere of household services.

If the taxpayer plans to carry out several types of activities at once, among which there is a preferential one, then the benefit applies only to this activity.

In other areas, taxes are paid in the general manner. Therefore, an entrepreneur must keep separate records of income so that it is clear for which activities to use the benefit and for which not.

How to get a deduction

To receive tax benefits and be exempt from paying taxes, the taxpayer must submit documents to the tax organization.

An exception to this rule is for tax purposes; to obtain them, an application is written and the necessary package of documents is collected.

An organization can receive a deduction if the conditions specified in Article 171 of the Tax Code of the Russian Federation are met:

If the acquired property, resources and rights on which input VAT was calculated were taken into account in transactions that were subject to this tax.
All available material assets are registered.
If the payer has invoices and other documentation for all these transactions.

To receive a deduction, fill out a form indicating all transactions. It can be obtained from the tax office or downloaded from the Internet.

What to pay attention to

When drawing up a package of documents, you should take into account the correctness of the invoice. If you made an advance payment to the supplier for the payment transaction, he must issue you an additional payment document.

If the buyer paid by bank transfer, he will not be able to apply a VAT deduction. This is due to the fact that this purchase cannot be entered into the purchase book, which is used for reporting when filling out the declaration.

In 2019, the tax is calculated on income received as a result of activities that the entrepreneur chose as operational.

If an individual entrepreneur changed the taxation system and did not work according to the simplified system, then he can return to this taxation system.

He needs to submit documents to his tax office, and from the new period he will be able to use tax breaks.

One of the most important areas of tax payments is the social sphere. It includes many categories of citizens who need additional assistance from the state.

Welcome to website. In this article we will talk about tax benefits. In accordance with tax legislation, Russian citizens have the right to receive tax benefits.

They are provided to improve the standard of living of the population and social support. But few people know who is eligible for tax breaks and how they can be obtained.

Tax incentives are discounts that are provided to entrepreneurs and companies on taxation, and their purpose is to improve conditions for business development. There are many methods currently in use that significantly reduce the tax burden. It is for this reason that it is necessary to study them carefully to determine how you can get the maximum benefit.

It is also worth knowing that such discounts are not available to individuals; they can only be used by groups of people who run their own business.

Tax benefits are becoming one of the strongest tools of an entrepreneur. Since he can not only save on paying taxes, but also increase his own profit. The size of such a discount depends on the type of tax, type of ownership, type of business and other important aspects.

In addition to the main discounts, there are benefits provided by local authorities. They provide significant budget savings, reduce costs and allow you to properly plan the organization's budget to increase profits.

Tax benefits are the exemption of an individual from paying taxes on certain property or for a specific amount.

The exemption provided can be either full or partial, and can also work throughout the person’s entire life. A simple rate reduction may apply, or the tax amount will be reduced by a certain amount.

These benefits are provided to citizens in different types, including:

Seizure. From all the property that a person has, one tax object is withdrawn, for which no tax will be paid.
Liberation. This type is reminiscent of withdrawal, only it is used for payments, that is, pensions or benefits, and is also only permanent in nature.
Discount. A reduction in the tax rate, but it is not used by individuals, but most often by legal entities.
Postponement. Tax payment may be made later than specified in tax legislation.
Tax amnesty. It can be used by citizens who have not made timely payments on time, but can pay the tax without being charged fines and penalties.

These types of benefits apply in certain conditions, that is, if an individual:

Belongs to a preferential category of citizens or has been assigned a specific status.
He has income on which taxes are not paid.
The funds are spent for certain purposes, and this tax is refunded to him.
There is property that, for certain reasons, is not subject to taxation.

Use of these benefits is optional. A citizen, if he is entitled to them, must decide for himself whether he will submit documents for them or pay tax.

Tax benefits are divided by type

All tax benefits by type of content are divided into two main categories:

Social benefits are benefits that reduce the financial burden on citizens and create optimal conditions for existence and a comfortable life. The most popular in this category are benefits provided to veterans.
Economic benefits are benefits that are aimed at creating comfortable conditions for doing business, as well as increasing investment direction in the region.

Each type of benefit is created to solve problems, which is why when applying for a benefit, you must take into account its content, otherwise the benefit will be denied.

Classification of tax benefits

The Tax Code contains information about all benefits that are provided to individuals.

A tax deduction is a type of tax benefit in which tax may not be paid on a certain amount that was spent for specific purposes. In other words, if a person paid taxes for certain purposes and then provided documents to the tax service, then he will receive a tax deduction from the amount earned, that is, personal income tax will not be withheld.

Today there are certain types of tax benefits, these include:

Standard benefits. They are received by all citizens who have taxable income and have children. Previously, such a deduction was provided to the tax payer, but now it has been cancelled. This deduction is provided monthly, and the amount of the deduction depends entirely on the status of the child and parents, that is, an ordinary child, a disabled person or a large family.
Social benefits. They are provided for expenses spent on study or treatment, as well as for other social needs or donations. This deduction is a certain amount, which is the total for all general deductions.
Property benefits. They can be obtained when buying a home or selling a car or property. At the time of purchase, a person has the right to a refund of the amount of tax that was paid when purchasing the home. At the time of sale, a person does not pay tax on the income that was received. To receive this deduction, you must fulfill a number of basic conditions that are specified in the Tax Code. A deduction will also be provided when paying interest on a loan taken to purchase a home.

The Tax Code specifies the property tax that a person is required to pay. But in the same code there is property that will be withdrawn from payment.

There are a number of main property taxes, these include:

Tax on housing and other real estate. Any premises that are owned are subject to tax, but if a person has a certain status, then the property may be exempt from taxes. In some cases, real estate is not considered a taxable object.
Car tax. This tax is set by the local authorities of each region, but the federal government has set an upper limit that cannot be exceeded. But citizens can be exempted from paying tax only if they have the right to do so or the car does not meet the characteristics necessary for taxation, that is, the number of horsepower and load capacity.
Land tax. Each plot of land is subject to this tax, but if a person fulfills a number of conditions, then he may be exempt from paying it.

These benefits are provided both on a permanent and temporary basis, that is, while the circumstances under which the person was released remain in effect.

Tax benefits are provided only on the basis of an application. A number of benefits are provided for only one period, others can be used for several periods in a row.

About tax discounts

Tax benefits are discounts that are provided to both individuals and legal entities in order to reduce the tax base. These discounts can be limited or unlimited. In the first case, the amount of the discount provided to the citizen is fixed, and in the second case, the discount provided applies to all income that is prescribed by law.

All benefits are divided into two main categories, these include:

Standard benefits, they are used by individual individuals and organizations that depend on the aggregate of the total tax income of other payers, but related income is not taken into account here. First of all, this benefit is provided to families and dependent citizens.
Non-standard benefits are the total amount of payments paid by both individuals and legal entities. As a result, the real income of citizens is taxed.

When a tax benefit is issued, a legal entity or individual reduces its tax payments. And the amount of the discount provided is determined using a special formula.

According to the form of provision, all discounts can be divided into several main types:

Reducing the tax rate.
Reduction in salary amount.
Tax holidays, that is, complete exemption from paying taxes for a certain amount of time.
Deferment of tax payments.
Tax credit provision.
Tax amnesty.

Using any of the provided types of benefits, a person can greatly reduce the tax base and reduce the burden on the budget, which will result in an increase in income and a decrease in expenses.

Who is eligible for tax benefits?

The application of tax benefits occurs if a person has a certain status or if he falls under a specific category, as well as if the subject of taxation is under the required status.

Age pensioners or those receiving a preferential pension.
Military personnel and military pensioners.
Disabled people.
Large families.
Citizens with the title Veteran of Labor.
Heroes of Russia and the USSR.
Citizens who took part in the liquidation of nuclear disasters.
Taking part in hostilities.
Spouses of citizens who died in the line of military duty.

This list is federal, but local authorities have the right to add other categories of citizens to it.

There are also a number of special categories of property that are not subject to taxes, these include:

Housing or its share, if the owner did not receive a deduction for it, and if he did, then after 2013, and the amount of the deduction did not exceed 2,000,000 rubles.
Housing that was purchased using a mortgage is then not subject to tax on the amount of interest that was paid, but not more than 3,000,000 rubles.
In a number of regions, a car is exempt from payment if it does not have the required amount of horsepower. Also, when selling a car, the amount received is not subject to taxes. But, if the amount of revenue was less than 250,000 rubles, the car was owned for more than 3 years. And if the sale amount is equal to or less than the amount for which it was purchased.

Using an exemption to lower the tax base

Withdrawal is a type of tax benefit, that is, when one or more objects are removed from the waters of taxation. Such discounts include property taxes, that is, when a type of commercial property is removed from the tax base.

But the most popular type of withdrawal is the income tax; it allows you to remove from the base part of the income that was received by the entrepreneur for a certain activity, and which will not be taxed.

In addition to entrepreneurship, this tax can be used by individuals. That is, a person has the right not to pay tax on bonuses or financial incentives received at work, which also includes receiving one-time assistance.

At the moment, seizure is divided into a huge number of types, but among them there are the most popular ones, these include:

Benefits and social payments.
Pension accruals.
Benefits that are assigned for disability, dismissal, or death while performing official duties.
Payments for donor activities.
Alimony.
Scientific and cultural grants.
Bonuses paid for social activities.
One-time financial assistance.
Compensations that are assigned at the time of retirement.
Scholarships.
Payments made by bank transfer.
Any payments in foreign currency.
Profit received from private farming.
Profit received by communities and groups of peoples of the Small North.
Profit from products that were obtained from hunting.
Profit that was received from inheritance.
Income that was received at the time of revaluation of assets and during business reorganization.
Prizes from sports competitions.
Financial resources that were spent on the purchase of special equipment for the disabled.
Rewards for transferring deposits to the state.
Income received by orphans and people from low-income families.
A number of deposits that are made in national currency.

Taxpayers may be exempt from paying taxes in other cases that are provided for by the relevant legislation, but those indicated are the most popular and in demand. It is also worth knowing that withdrawal can be applied not only on an ongoing basis, but also for a certain period of time.

In order to receive the necessary tax benefits, a person needs to contact the tax authorities and submit a package of relevant documents. There is no need to submit documents to the tax authorities if standard tax deductions are issued; for this purpose, documents are provided to the employer.

There are a number of necessary documents that you need to bring to apply for benefits that are required for specific categories of citizens:

Passport.
Pensioner's ID.
Certificate confirming disability.
Veteran of Labor Certificate.
Serviceman's ID.
Certificate of family composition.

In other words, in order to apply for the necessary benefit, a person needs to confirm his right to receive it.

If a tax benefit will be applied to a property that will be withdrawn from the general tax base, then you must bring a package of the following documents:

Certificate of ownership.
Technical passport for the car.
Contract of sale.
Agreement for the provision of medical services.
Agreement for the implementation of educational activities.
Loan agreement for the purchase of housing.

If necessary, this list can be supplemented with other important documents. A tax benefit can be easily obtained if a person is eligible and brings all the necessary documents.

Let's sum it up

As a result, each tax benefit differs in its level of action, subject, form and scope of application. The Tax Code and regional regulations specifically stipulate all categories of citizens who are entitled to receive it.

All benefits that are provided to veterans and heroes include several areas simultaneously (transport, property and land). In addition, they are entitled to receive a tax deduction.

The benefits provided to disabled people relate to property tax, but also have relaxations in taxes on transport and land. Transport tax for pensioners is paid only in accordance with regional legislation.

Large families have the right to receive a tax deduction for children, as well as a number of benefits when organizing a farm. In some regions, large families can pay transport tax on preferential terms.

Legal entities in many areas of activity also have the right to tax breaks.

To receive a benefit, you must first register it with the tax service, that is, write an application and bring the necessary documents. Each tax benefit will require a specific list of documents.

The size of the pension in Russia leaves much to be desired. Therefore, when you retire, or even earlier, you can’t help but think about whether there are any tax benefits for retirees. Among the list of taxes established by law, the most relevant for persons who have reached retirement age are the following:

transport tax;
land tax;
property tax for individuals.

Later in the article we will look in more detail at what taxes pensioners do not pay or pay in smaller amounts. You can find out more about providing this or that tax benefit to pensioners by clicking on the appropriate link.

Transport tax benefits

Transport tax is a tax classified as regional, therefore it is enforced by the laws of the constituent entities of the Russian Federation and is subject to mandatory payment on their territory. Taxpayers of this type of tax in accordance with the Tax Code are the persons in whose name the corresponding vehicles are registered. Vehicles recognized as objects of taxation include: cars, motorcycles, scooters and others. It is worth noting that there is no need to pay tax on cars that are specially equipped for use by disabled people, as well as cars received from social welfare authorities with an engine power of no more than 100 l/s. The tax base for a car tax is determined as the power of its engine, measured in horsepower.

Tax breaks for regional taxes for pensioners, including car tax, are also established by the laws of the relevant entities. You can obtain information about the presence or absence of such benefits from the tax office at your place of residence. If they are provided, a pensioner can use them only upon application and upon presentation of the necessary documents confirming the right to the benefit.

Land tax and tax benefits

Land tax is a local tax and is set by local authorities. However, at the federal level, since 2018, tax incentives for pensioners have been introduced regarding land tax, providing for a reduction in the amount of tax by the cadastral value of 6 acres of land owned by them. This means that for plots of 600 sq.m. and you won’t have to pay less land tax.

Other tax benefits (for example, complete exemption of pensioners from paying taxes on land of any size) may be established by regulatory legal acts of the relevant municipalities. All information about their presence or absence can be provided to the pensioner at the local administration or tax office. To take advantage of the benefits provided for by acts of local authorities, the pensioner must submit an application and documents confirming his preferential status.

Exemption from property tax

Pensioners are exempt from taxes in respect of buildings, premises and structures they own. In this case, the basis for receiving the pension does not matter for the application of the benefit. In addition, it should be noted that local authorities may establish additional tax benefits for pensioners that are not provided for by the Tax Code.

Since 2015, pensioners have been exempt from paying property tax, but only for one of the objects of each type of property. Let us recall that until 2015, pensioners could boast of a more significant benefit, namely, they could not pay property tax on all real estate properties they owned.

From now on, if a pensioner owns several apartments, houses, utility buildings, garages, then they are required to choose one object from each category for which they will receive a benefit. Citizens must notify the tax office of their decision before November 1; if the notification is not received, then the tax exemption will apply to the object with the highest tax amount. This measure is intended to stop the actions of some citizens to transfer property to elderly relatives in order to avoid paying taxes.