What elements are tax benefits? Tax benefits: types and methods of their application. Refund for treatment

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.

Return to contents

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 constituent entities 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.

Return to contents

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 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.

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 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 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 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 regulations legal acts 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.

This is our responsibility towards the state. However sometimes. One option is tax benefits.

According to Article 56 of the Tax Code of the Russian Federation, tax benefits are recognized benefits provided by law for certain categories of citizens compared to other taxpayers, including the right not to pay tax or to pay it incompletely. All benefits are regulated by the rules of the current Tax Code .

In fact, there are not so few benefits. In this article we will begin to look at income tax benefits And benefits for the single social tax.

Benefits when calculating income tax

First of all, we note that The taxable amount of profit can be reduced by the following expenses:

• expenses for technical re-equipment, modernization of production and commissioning of new capacities at oil and coal enterprises, enterprises producing medical equipment and equipment, processing equipment food products, as well as enterprises involved in the production of medicines, food and consumer goods;

• expenses for the maintenance of educational, healthcare, sports and cultural facilities, as well as preschool facilities, on the balance sheet educational institutions and some other social facilities;

• charitable contributions, however, not more than 2% of taxable profits;

There are also preferential tax rates on income tax.

According to the Tax Code of the Russian Federation, tax rates are reduced by 50% if the enterprise employs 50% or more disabled people and (or) 70% or more pensioners.

You just need to remember that to receive these benefits you must apply full list workers, including part-time workers and those who are not on staff, but perform work on a contract basis.

Public and Religious Owned Businesses

organizations, charitable foundations and creative unions, have income tax benefits to the extent that profit subject to taxation is reduced by the part that is necessary for them to carry out their statutory activities .

Construction and industrial enterprises with a workforce of up to 200 people, scientific - up to 1000 people, enterprises of other manufacturing sectors - up to 50 people, retail and non-production industries - up to 15 people), in addition to the above, also have the following tax benefits:

• Profits that were used for the construction, renovation and reconstruction of fixed production assets, and for the development of new technology and equipment are excluded from the tax base;

• agricultural enterprises, construction companies and manufacturers of consumer goods may not pay income tax in the first 2 years of their activity if the revenue from the listed activities is more than 70% of the total revenue. Please note that this benefit does not apply to enterprises that were created on the basis of liquidated or reorganized enterprises.

It should also be said that enterprises, based on the results of the previous year those who received a loss, the part of the profit that was used to cover it is exempt from paying tax over the next 5 years. The only condition in this paragraph is that the enterprise has exhausted all funds from the reserve and other similar funds to pay off the loss.

The law also contains some categories of enterprises whose profits not subject to taxation. This:

• Public organizations of disabled people;
• Enterprises producing products of folk crafts of small peoples, if persons of indigenous nationality in the total number of employees make up more than 70%;
• Religious organizations (associations) from carrying out religious activities and selling items that are necessary for the performance of worship.

We have listed the main tax benefits common to the entire country. However local authorities, as well as authorities and administrative-territorial entities, in addition to the listed benefits, for certain categories of taxpayers can independently establish some benefits for income tax, only within the limits of tax deductions intended for local and territorial budgets.

In the next article we will look at the tax benefits of paying some other types of taxes.

Benefits for the single social tax

Unified social tax(UST) can be classified as one of the most frequently paid taxes; the procedure and conditions for providing benefits for it are established by Chapter 24 of the Tax Code of the Russian Federation.

For example, the code provides that the following are exempt from paying this tax:

1. Organizations, individual entrepreneurs and individuals who are not individual entrepreneurs from payments and other monetary rewards, within tax period not exceeding the amount of 100 thousand rubles for each individual, which is a disabled person of the first, second or third groups;

2. Public organizations of disabled people(including those created as unions of public organizations of disabled people), among whose participants disabled people and/or their legal representatives make up 80% from payments and other monetary rewards not exceeding the amount of 100 thousand rubles during one tax period for each individual individual;

3. Organizations, if any The authorized capital consists entirely of contributions from public organizations of disabled people, provided that the average number of disabled employees in them is at least 50%, and on wages disabled people account for at least 25% of the wage fund;

4. Institutions established to achieve educational, physical culture and sports, medical and health, scientific, cultural, information and any other social goals, as well as to provide legal assistance to people with disabilities, in cases where the only owners of the property of these institutions are public organizations of disabled people.

It should be noted that the previous 3 paragraphs of the terms of provision tax benefits do not apply to taxpayers who are engaged production and/or sale of excisable goods, mineral raw materials and other types of minerals, as well as goods contained in the list approved by the Government of Russia, based on the all-Russian public organizations disabled people information;

5. Taxpayers, which are disabled people of the first, second or third groups, are exempt from paying the unified social tax during the tax period on part of the income from business and other professional activities in the amount of up to 100 thousand rubles.

Tax benefits represent the right of the taxpayer, for one reason or another, prescribed by law, not to pay a certain amount or to pay, but in a reduced amount.

Tax benefits are a human right

• Special passenger cars that have special equipment for disabled people, as well as cars officially received from social security agencies, are not subject to tax.
• Transport registered to Heroes Soviet Union and Heroes of the Russian Federation, as well as Heroes of Socialist Labor.
• Cars and other vehicles registered to persons who received a large dose of radiation, other injuries or became disabled as a result of the accident at the Chernobyl nuclear power plant.
• Cars and other vehicles of veterans of the Great Patriotic War, provided that the power of their vehicle must not exceed 110 horsepower.
• Cars owned by disabled people of groups 1 and 2, which do not have special devices for disabled people, but with a power of no more than 100 horsepower.
• Water-air transport owned by citizens affected by radiation as a result of the accident at the Mayak production association.
• Transport registered in the name of a pensioner, provided that it is a domestic passenger car with a power of no more than 150 horsepower or a motor boat, boat and other water transport up to 30 horsepower. Yachts and sailing ships are not included in this list.
• Vehicles owned by military families police officers who died at a combat post.

If one individual belonging to one of the listed categories has two or more vehicles registered, you can choose one of them to be eligible for the benefit.

How and where can I exercise my right to receive benefits?

You can find out what benefits you have and whether you have them at all by going to the tax office website or calling the hotline. If it turns out that you have the right to receive benefits, and you want to exercise this right, start by collecting all the documents confirming that you are included in the category of citizens who are entitled to certain benefits. If you are a pensioner, you will need your pension certificate. If you are, then you will need birth certificates for all children.

Copies of documents and originals must be taken to the tax office at the place of registration of the taxable object. There you must fill out an application requesting a benefit. You need to submit documents by February 1 of the following year. That is, if you want to receive benefits for a vehicle for 2015, you need to submit an application before February 1, 2016.

The law does not provide for any specific form for writing an application. It is written in any form. The main thing is that from your application it is clearly clear what exactly you want, from whom this application is made, on the basis of which you should be given benefits and for what tax, what kind of property, transport, land plot.

You can take the application in person or send it by mail. In the second case, you must attach to the letter all copies of documents confirming your right to benefits (certificate of a WWII veteran, pension certificate, etc.). If difficulties arise, you will have to come to the inspection with all original documents.

Types of tax benefits

If you go to the inspection in person, follow the following procedure, which will confirm that your application has been accepted. Write the application in two copies, give one to the inspector, and insistently ask for a signature and date stamp on the second, proving that you submitted the application on that very day. In case of delays or loss of documents, you will have something to show. The application must indicate the following:

• To whom is the application addressed (to the inspectorate of the Federal Tax Service of Russia for such and such a city, the head of the inspection to such and such).
• From whom is the statement (from Nikolai Ivanovich Ivanov).
• TIN number.
• , by whom and when issued.
• Place of registration and residence.
• Your contact details.
• Types of tax benefits

We are accustomed to thinking that a benefit is exclusively an exemption from tax or a reduction in its amount. But there are several types of tax benefits:

1. Seizure. Tax exemption means that certain income or objects are removed from taxation. For example, a certain person makes a profit from a particular activity and is entitled to tax benefits. In this case, profits from this activity are not taxed. Or, for example, educational institution received equipment for use for educational purposes. This equipment is removed from taxation circulation.
2. Discount. A tax credit means that a person is not completely exempt from tax, but has the opportunity to reduce the tax base by a certain percentage. Tax credits usually apply to personal income and corporate profits. For example, an organization pays taxes on profits, but spends part of this profit on charity, assistance to educational organizations, and environmental protection activities. In this case, he can reduce taxable income by the amount of expenses spent.
3. Liberation. This is a complete or partial exemption of a certain category of citizens from paying tax. For example, there is no tax on income received from government benefits, pensions, health compensation payments, etc.
4. Postponement. If there are good reasons, a person may receive a deferment in paying tax, but not more than 6 months, without being subject to penalties.
5. Tax credit. In essence, this benefit is not much different from a deferment. The only difference is the longer term (the loan can be given for up to 1 year) and interest.
6. Tax amnesty. If for some reason there is a delay in the payment of taxes, as a result of the tax amnesty the person has the right to pay all overdue taxes and legalize their income again. At the same time, the state does not pursue violators, returning relations to the legal mainstream. Typically, the violator is given a certain period of time to pay all taxes.

Every citizen should, but if you know the specifics of how the system works, you can achieve a significant reduction in the tax burden.

Today, almost every second person wants to start their own business, which will bring a good and stable income. But every year it becomes more and more difficult to do this. The vast majority of companies close after just a year of opening. The main reason for this is the lack of financial resources, as well as too high costs. Here the state comes to the aid of business by providing tax discounts to entrepreneurs. At the same time, it is guided not only by concern for entrepreneurs, but also by its own interests, since reducing the financial burden on business has a positive effect on the country’s economy and stimulates its growth.

To survive in modern conditions, every person who has his own business must have an idea of ​​what a tax benefit is, what types there are and how to get it.

General information about tax benefits

Tax benefits are discounts provided by states to entrepreneurs and companies on taxation, which are aimed at creating comfortable conditions for conducting and developing business. There are quite a few methods to reduce your tax burden, so it is very important to understand them in order to get a certain advantage when paying taxes. It is important to take into account the fact that the current legislation does not provide any benefits to individuals, and only a group of persons engaged in certain types of business have the right to receive tax discounts.

What benefits does the tax break provide?

A tax benefit is one of the most powerful tools for any entrepreneur, which allows you to save on taxes and significantly increase your profits. Depending on the form of ownership, type of business and other legal formalities, the size and type of discount can vary greatly. In addition to the main benefits, there are special discounts regulated by local authorities, which allow you to reduce costs as effectively as possible and more rationally plan your company's budget in order to increase profits.

Who gets tax breaks?

The concept of a tax benefit and the rules for its provision are defined and regulated by relevant legislative acts, which fully spell out all the conditions for obtaining a discount. According to the law, benefits can be used by any individual and entity operating in the country. Moreover, tax concessions can apply to all tax groups: local, regional and federal. Government officials at all levels of government are responsible for providing discounts.

How does the process of applying for tax benefits work?

A tax benefit is the legal right of any citizen of the Russian Federation, but in order to take advantage of it, you must have an idea of ​​how the process of applying for benefits occurs. To obtain tax concessions, an individual or legal entity must submit a properly drafted petition to the appropriate local, state or federal government agency. During the consideration of the application, the goals and legality of the grounds for providing the benefit are determined.

If all legal formalities are in order, the entrepreneur will receive a discount and his tax rate will be reduced. In this case, the benefit can apply to all levels, both individually and in aggregate.

Tax benefits for beneficiaries

Tax benefits are provided not only to individuals and business representatives who own their own businesses and pay their own taxes, but also to the final beneficiaries.

These include:

• payers of direct taxes;
• consumers of goods and services of the taxpayer;
• suppliers of resources to the taxpayer, who produces products from them.

It is worth noting that the legislation does not have a clear definition of the concept of beneficiary as such, so it is impossible to determine it in most cases. Therefore, in some cases, tax benefits may be provided both to the taxpayer himself and to the consumer of his products.

Types of tax benefits by content

1. Social- aimed at reducing the financial burden on the population in order to create acceptable living conditions necessary for a normal life. The most common example of this category is veterans' tax credits.
2. Economic- the main purpose of these discounts is to create suitable conditions for business development, as well as to improve the investment climate in the region.

Each type of benefit discussed above is aimed at solving certain problems, therefore, when applying for a tax credit, its content should be taken into account, including otherwise it will be denied.

Form for providing tax benefits

Entrepreneurs can apply for benefits and reduce taxes on the following items of expenses that are subject to taxation:

• - the state provides various taxation systems that provide more comfortable conditions for various types business;
• tax exemption;
• exemption of certain objects from taxes;
• deductions;
• discounts on tax rates;
• deferments- allow you to pay taxes with staggered deadlines.

Today, there are about 200 types of tax concessions, which apply to various categories of individuals and legal entities who are taxpayers.

Withdrawals as a type of tax base reduction

Withdrawal is one of the forms of tax discounts, which involves the removal of one or more objects from taxation. One of these is property tax breaks, which allow you to exclude certain types of commercial property from the tax base. However, the most common form of withdrawal is income tax, which allows you to withdraw from the taxable base part of the income received by an individual entrepreneur or company when carrying out certain types of activities.

In addition to commercial activities, exemptions also apply to individuals. For example, each person may not pay tax on bonuses, any monetary incentives received for any achievements in work, as well as on one-time financial assistance received.

There are quite a few types of seizures, but the most common among them are the following:

• social benefits and payments;
• pensions;
• benefits that are provided to citizens as a result of disability received at work, death while performing official duties, dismissal;
• payments for donor activities;
• alimony;
• scientific and cultural grants;
• awards received for personal achievements in various areas of public activity;
• one-time financial assistance;
• compensation paid upon retirement;
• scholarships;
• payments made by bank transfer;
• any mutual settlements carried out in foreign currency;
• profit from the sale of products obtained from livestock farming, farming, gathering wild berries and fruits, as well as from any other activity carried out on private farms;
• income received by communities and representatives of small ethnic groups of the North;
• profit from the sale of any products obtained from hunting;
• any profit inherited by an individual;
• income received by shareholders as a result of business reorganization or revaluation of assets;
• prizes won at sporting competitions;
• financial resources spent on the purchase of specialized equipment for persons with disabilities;
• rewards received for transferring treasures into state ownership;
• income received by orphans and people from low-income families from official charitable organizations;
• some types of deposits in national currency, provided for by current legislation.

Taxpayers can be exempted from paying taxes in many other cases provided for by the Tax Code of the Russian Federation, but those listed above are the most common. It is very important to understand that withdrawal can operate on both a permanent and temporary basis.

Tax discounts: what are they?

A tax benefit is a discount that allows individuals and individuals to reduce their tax base. They are divided into limited and non-limited. In the first case, the amount of the discount that the taxpayer receives is fixed, and in the second, it applies to all expense items provided for by law.

Benefits are divided into two main categories:

• Standard- these are benefits for certain categories of individuals and organizations, depending on the total income of taxpayers without taking into account associated expenses. In turn, this type of discount is divided into basic, family and benefits for dependent citizens.
• Non-standard benefits are determined by the total amount of payments made by an individual or legal entity. Thus, the real income of individuals is subject to taxation.

Types of tax discounts

By applying for a benefit, every entrepreneur or individual has the opportunity to reduce their tax payments. In this case, the size of the discount is determined by a special formula.

Depending on the form of provision, all benefits are divided into the following types:

• tax rate reduction;
• reduction in the salary amount;
• tax holidays, during which individuals are completely exempt from paying tax;
• deferment of tax payments;
• tax credit;
• tax amnesty.

By taking advantage of any type of tax discount, you can significantly reduce the tax base and reduce the financial burden on the company’s budget, thereby reducing the company’s expenses and increasing income.

Existing tax systems

For the normal functioning of small, medium and large businesses, the state provides entrepreneurs with the right to choose a tax system that is convenient for them, which today can be the following:

1. STS, or simplified system.
2. Single income tax.
3. Patent payment.

Thus, by choosing a tax system suitable for a specific type of activity and applying for benefits, you can conduct business in very comfortable conditions.