TAXES AND FEES

TAXES AND FEES. Tax is an obligatory, individual and gratuitous payment, levied by the state tax service from the enterprises and individuals in the form of alienation of part of their funds. The fee is a mandatory payment charged by state bodies, local self‑government bodies, other authorized bodies and officials from organizations and individuals for the commission of legally significant actions in the interests of payer. Since 2000, the distribution of T.a.F. by budget levels is made according to the standards established by the Federal Law. Income from federal taxes is distributed both to the budget of the Russian Federation and to the consolidated budget of RB. In 2017, on the terr. of RB, the budgets of all levels received 336,620 million rubles of taxes and other obligatory payments, including taxes on mineral extraction — 29.2%; excise taxes — 19.1; organizations profit — 15.6; individual income taxes — 14.9; value added taxes – 12.6; property taxes – 5.6; and special tax regimes – 2.1%. In 2017, the consolidated budget of RB received 131,715 million rubles, while the Federal budget — 171,105 million rubles.