In Russia, income tax is managed by the state tax authorities (Russian Federal Tax Bureau) and is under the jurisdiction of the Ministry of Finance. The Russian tax law consists of the Tax Law of the Russian Federation (hereinafter referred to as the Tax Law) and other laws and regulations promulgated in accordance with it. The Russian tax law determines the three-level tax system of federal tax, regional (federal subject) tax and local tax. So in Russia, the tax system and taxpayer's tax burden in different regions may be different.

Primary and tertiary tax systems

(1) Federal taxes and fees

Federal taxes and fees are paid in the Russian Federation, including value-added tax, consumption tax, personal income tax, enterprise income tax, mineral resources exploitation tax, water resources use tax, oil and gas exploitation additional income tax, wildlife and aquatic resources use fee, government fees and social insurance fees.

(2) the main federal tax

The federal entity tax is paid in the corresponding federal entity, including enterprise property tax, gambling tax and transportation tax.

(3) Local taxes and fees

Local taxes and fees are paid in the corresponding cities and districts, mainly including land tax, personal property tax (property tax) and transaction fees.

Second, the tax system.

The Russian tax law stipulates a special tax system to support individual entrepreneurship, small-scale enterprises and agricultural development, and cooperative mining of minerals, which provides simple and convenient tax collection methods for eligible taxpayers to choose from. Including simple tax system, unified agricultural tax, franchise tax system and product sharing agreement tax system. In addition to the product sharing agreement tax system, taxpayers applying the special tax system only pay a single unified tax and do not need to pay other taxes. The special tax system provides certain tax convenience and preferential treatment for eligible taxpayers.

Third, tax fines.

The tax year in Russia is 65438+ 10 1 to 65438+February 3 1. Taxpayers should submit tax returns to the Federal Tax Bureau before April 30th, and the latest tax payment date in Russia is July 15. In most cases, failure to submit tax returns may result in the following sanctions:

(1) If the overdue fine is less than 180 days, 5% of the tax owed will be added for each full month or less overdue. The total amount of fines shall not exceed 30% of the total amount of tax payable, nor shall it exceed the minimum amount set every year.

(2) If the filing is delayed for more than 180 days, 30% of the tax owed shall be paid, and 10% shall be added for each full month or part of a month after the first 180 days.