Taxes

" In life, two things are inevitable - death and taxes "

Benjamin Franklin

Deputies of the LDPR faction have repeatedly raised the issue in the State Duma of the Russian Federation, on the introduction of a differentiated income tax rate in Russia and the complete abolition of this tax on the minimum wage. This measure would allow many citizens of our country to significantly improve their financial situation. But the Duma majority does not care about the problems of ordinary citizens of our country, they do not give a damn about their own compatriots. For them, the main thing is to increase the revenue part of the budget, but why should the most unprotected people of our country suffer from this desire?

According to the Ministry of Labor, today the number of citizens of the Russian Federation receiving the minimum wage is 1.3 million people, i.e. Losses of the budget of the Russian Federation in the case of adopting a law on the abolition of income tax with a minimum wage will amount to only 10 billion 555 million 740 thousand rubles a year or a little more than 0.08% of the revenue of Russia's budget for 2013. I think I will not reveal you a secret if I inform you that the yachts of some of our fellow citizens are much more expensive. Why do our people's deputies not pay attention to the super -weapons of these super -rich people.

In all Western camps there is no fixed rate of income tax on individuals. For example, take France. In this country, in my opinion, there is a very fair system for calculating income tax.

In France, not every individual person is taxed by income tax (IR Impeth sur Le Revenu ), but the whole family as a whole. Sometimes this is called income tax from the household. The family means spouses and their children who have not reached the age of 18, as well as children who are not married and younger than 21 years old, or children under 25 years of age. The tax base is calculated for the whole family as a total annual income of all family members minus certain types of expenses that are not taxed. Further, this total family tax base is divided into the size of the family size, and in this way the taxable share of one family member is obtained, i.e. A certain average family income (QF - QUOTIENT FAMILIAL), which determines the value of the income tax rate for this family. Qf = (combined family income) / (family coefficient) for the average per capita income of the family (QF) is considered a tax on a stepped progressive scale - this is obtained the size of tax deductions for one share of the family. And then the size of tax deductions from one share is again multiplied by the size of the family size - in this way, the size of tax deductions for the whole family is obtained.

Family coefficient

When calculating the size of the family, the weight coefficients of all family members are added. Adults (lonely or spouses with an officially registered marriage) - each 1, first and second minor children (living with both parents) - at 0.5, third and subsequent minor children (living with both parents) - each for 1. When a divorce or death of one of the parents, the child’s weight in the calculation of the family coefficient increases.

• If it’s just a lonely bachelor or an unmarried woman without children, then the family size coefficient 1;
• for a family from two spouses without minor children, the size of the family size 2;
• For a family from two spouses with one minor child, a family size coefficient 2.5;
• for a family from two spouses with two minor children, the size of the family size 3;
• for a family of two spouses with three minor children, the size of the family size 4;
• For a widow/widower with one minor child, a family size coefficient 2.5;
• For a widow/widower with two minor children, a family size is 3;
• for a widow/widower with three minor children, a family size 4;
• for one diluted parent (not living in a civil marriage) with one minor child, family size 2;
• for one divorced parent (not living in a civil marriage) with two minor children, family size coefficient 2.5;
• for one diluted parent (not living in a civil marriage) with three minor children, family size coefficient 3.5;

etc.

The total bachelors pay more taxes in France more, on average, married on average (because wives either do not work or have a salary below the husband, which means that the arithmetic income QF will be less), and married with children pay even fewer taxes (the more children, the less taxes). Such a scheme of tax stimulation of family and demography operates in many European countries.

Interest rate (scale) of income tax

In Russia, the income tax scale (personal income tax) is flat, i.e. The tax rate is a single for all and does not depend on the level of income. For the main types of income, the tax rate is 13% of the amount of personal income of the taxpayer.

In France, the tax rate of income tax (IR) is not flat, but progressive. The higher the income, the higher the tax rate.
At the same time, the tax scale is reviewed and approved by the France parliament every year (depending on the level of inflation, budget and the economic situation in the country). Here, for example, a scope of income tax for individuals in France in 2013 :

QF up to 5,963 euros per year: tax 0%
QF from 5 963 to 11,896 euros per year: Tax rate 5.5%
QF from 11,897 to 26,420 euros per year: Tax rate 14%
QF from 26,421 to 70 830 euros per year: Tax rate 30%
QF from 70 831 to 150,000 euros per year: Tax rate 41%
QF from 150 001 to 1,000,000 euros per year: Tax rate 45%
QF over 1,000,000 euros per year: Tax rate 75%

Last 2012, the scale was almost the same, with the exception of additional higher tax rates for ultra -high income:

QF up to 5,963 euros per year: tax 0%
QF from 5 963 to 11,896 euros per year: Tax rate 5.5%
QF from 11,897 to 26,420 euros per year: Tax rate 14%
QF from 26,421 to 70 830 euros per year: Tax rate 30%
QF over 70 830 euros per year: Tax rate 41%

Tax deductions

In France, there is a wide system of tax deductions (professional, family, social, property, etc.), which reduces the tax base (taxable amount) and, accordingly, in some cases, can reduce the tax rate (because the scale is progressive). For example, from the tax base of income tax (i.e., from the taxable amount of family annual income), taxes are deducted before paying:

1) all professional expenses (expenses incurred by working family members to receive income from their work). This includes payment of vocational training (seminars/courses in the specialty, vocational training and retraining, etc.), transportation costs of travel to work and from work, buying workwear and working tools necessary for work (including computers/laptops/org equipment), working lunches, rental costs and other workers/professional expenses.

2) the costs of buying and building housing for their family.

3) the cost of protecting the house.

4) Social/medical expenses: life insurance (their own and family members), deductions to medical/social insurance funds, drug expenses.

5) the costs of maintaining children in nurseries and kindergartens. The costs of teaching children in schools, lyceums, colleges and universities.

6) the costs of maintaining incompetent family members.
If, together with the family and on its maintenance, the closest relative (parent/child) lives, who is, although an adult, but an incompetent dependent (a disabled person who is not working an old man, etc.), then you can either receive a fixed tax deduction (several thousand euros a year, without confirming the expenses), or add his income to the total family income and take it into a family coefficient along with a minor child.

7) a deduction for a child-servant can be obtained even if he is already an adult, and even if he already has his own family.
The deduction for a soldier is made in the same way as for a minor child or other dependent on the maintenance of the family. You can either receive a fixed tax deduction (several thousand euros per year, without confirmation of expenses), or add its income to the total family income and take it into account in the family coefficient along with a minor child.

8) If you help working parents who live separately, then you can also read the appropriate amount from their family income before paying taxes, but parents will have to confirm this transfer of money with a bank statement, and this amount will enter the total family income of working parents (and will affect their taxes if they live in France).

9) Charity expenses (they need to be confirmed by bank extracts).

In France, all these deductions exist not just nominally on paper, they really work, and many French families regularly use them to reduce their tax base.

In Russia, tax deductions also exist. But, firstly, in Russia, as far as I know, less, and secondly, their size is limited on top with very small amounts. Accordingly, they do not give a significant reduction in the tax base.

Social deductions

Neither in Russia nor in France deductions to social funds are considered tax. They are expelled before the payment tax and go not to the budget, but to some extra -budgetary funds of social/medical/pension insurance. Subsequently, funds from these funds are used to pay various medical/social pensions/allowances (health care benefits; medical care costs; benefits related to the birth of a child; old -age pensions; payments in connection with disabilities, etc.).

In Russia, deductions (insurance contributions) of compulsory social insurance are made only by the employer from the salary fund. The hired employee does not make these deductions independently and does not even see their real size in his salary statement. For the employee, these are hidden payments.

In France, the obligatory deductions to various social/medical/pension insurance funds are divided between the employer and the employee. Some payments are paid by the employer from the salary fund (as in Russia). But another part of these deductions is paid by the employee himself from his salary (the one indicated in the announcements of work and in the employment contract). Approximately 18-20% of the officially declared salaries of each employee are expelled to social insurance funds. And accordingly, only the remaining part of 80-82% of the original French salary is subject to further income taxation.

In France, it is customary to indicate a “very dirty” salary, i.e. Even before social deductions.
This must be taken into account when comparing Russian and French salaries. If for comparison a Russian “dirty” salary is taken (after social deductions, but before the income tax), then from the French “very dirty” salary for an adequate comparison, it is first necessary to subtract 20%so that it also turns out to be a “dirty” salary after social deductions, but before the income tax. In all examples in this article, the specified income of the family is the amount after social deductions and before paying taxes.

In fact, deductions to social funds in France are made by the employer (both their part and part from the salaries of employees) even before the payment of money for the employee’s banking salary account. But the difference with Russia is that in this case, the employee in the salary statement sees the amount withheld from him in the form of social deductions, i.e. Realizes his personal part of social deductions.

For example, if the announced dirty salary of the employee is 50,000 euros per year, then the employee will clearly see that of them 10,000 euros per year was expelled to social insurance funds, and only 40,000 euros were transferred to him (before taxes), and he will pay further income tax from these 40,000 euros.

The payment of social deductions for workers is a very important factor that plays a role in the awareness of French working citizens of how much money they transfer money from their income to social insurance funds, so that then to demand a decent pension, worthy of benefits, worthy of benefits and other social benefits at the proper level. Actually, these are the French and have in return for their social deductions.

Tax payments and tax agents

In Russia, the employer himself pays taxes in the budget for hired employees, and the employee receives a salary in his hands after holding all income taxes. Those. The employer in Russia is a tax agent for the payment of income tax for its employees.

In France, the employer is not a tax agent for hired employees. He completely pays the employees to the entire amount (after social deductions, but before the payment of taxes), and the income tax on the salary received is obliged to pay the hired employee on his own.

An independent payment of income tax is a very important factor that plays a role in the awareness of the French taxpayers how much money they transfer from their revenues to the budget, in order to then demand completely from the authorities (president, government, parliament), officials, police and other structures living on budgetary funds, and high -quality work for the benefit of their taxpayers.

Tax period and tax return

The tax period for calculating the income tax both in Russia and in France is 1 calendar year.

But in Russia, taxes for hired employees are paid by the employer 2 times a month (in advance and calculation), and the employees themselves submit a tax return at the beginning of next year only in cases where the taxpayer, in addition to the salary, had some additional source of income (real estate income, dividends, income from commercial activity, etc.).

In France, employees always pay income tax themselves. After the end of the year, tax returns are sent by taxpayers by mail, they independently fill them out and transfer taxes to the budget through local tax authorities (usually for 3 payments during the year following the reporting tax year).

Tax violations and crimes

Control over the timeliness and accuracy of tax payments in France is very strict. Even a slight delay in the submission of a tax return threatens a fine of ~ 10% of the amount of tax deductions for this declaration.
An unintentional mistake in the declaration (for example, forgot to indicate some small additional income) threatens a fine of ~ 10% (except for the full payment of taxes for this period). A deliberate mistake in the declaration (for example, a clear underestimation of real income) threatens a fine in the form of a double increase in tax deductions for the reporting period. More serious violations (hiding taxes on especially large sizes; forgery of documents confirming income/expenses, etc.) are already a tax crime and threaten the fines, in addition to fines, also a real prison term.
The taxes are strictly there, and trying to deceive the tax authorities is really dangerous.

In Russia, in my opinion, the accuracy and timeliness of tax deductions is controlled less rigidly, and the punishment for tax violations is less severe. Many tax residents partially cover their real income to pay less income tax, and do not bear serious responsibility for this before the law.

An example of calculating the income tax of a French family

Suppose a family living in France consists of two spouses with one minor child (or a child-student). The total salary of parents (in any proportion between them) is 40,000 euros per year (this is a salary even before the deduction of social deductions). At the same time, the annual consumption of this family for professional expenses, the purchase of a computer/laptop, the costs of a nursery/kindergarten/school/university and other family expenses subject to deductions are 4,000 euros.

The declared salary (i.e. after the payment of 20% of social deductions (pension deductions, medical insurance), but before the payment of income tax) will be:
40000 × 0.8 = 32000 euros per year.
After tax deductions, the tax base will be:
32000 - 4000 = 28000 euros.
The family coefficient for spouses with a child is 2.5
The average per capita income for one family member (QF) is:
28000 ÷ 2.5 = 11200 euros.
This determines the maximum rate of income taxation 5.5%
In total, the amount of tax deductions for income tax from this family will be:
(5963 × 0 + (11200 - 5963) × 0.055) × 2.5 = 5237 × 0.055 × 2.5 = 720 euros per year.

If this family lived in Russia, then they would pay 5,200 euros for the year, i.e. Seven times more than in France. As they say, further comments are unnecessary.