Tax Revenues of the Federal Budget

21 January 2024, 19:09

Tax revenues from the following federal taxes and fees, as well as taxes provided for under special tax regimes, are credited to the federal budget:

corporate profit tax at the rate established for crediting this tax to the federal budget - at a rate of 100 percent;

corporate profit tax (in respect of income of foreign organizations not related to activities in the Russian Federation through a permanent establishment, as well as in respect of income received in the form of dividends and interest on government and municipal securities) - at a rate of 100 percent;

corporate profit tax in cases where production sharing agreements were concluded prior to the entry into force of Federal Law No. 225-FZ dated December 30, 1995 "On Production Sharing Agreements" (hereinafter - Federal Law "On Production Sharing Agreements") and do not provide for special tax rates for crediting this tax to the federal budget and budgets of the subjects of the Russian Federation - at a rate of 20 percent;

value added tax - at the rate of 100 percent;

excise duties on ethyl alcohol produced from food raw materials - at the rate of 50 percent;

excise duties on ethyl alcohol produced from all types of raw materials, except for food raw materials - at the rate of 100 percent;

excise duties on spirit-containing products - at the rate of 50 percent;

excise duties on tobacco products - at the rate of 100 percent;

this paragraph has lost its effect since January 1, 2009. - Federal Law No. 310-FZ dated December 30, 2008;

excise duties on passenger cars and motorcycles - at the rate of 100 percent;

excise duties on excisable goods and products imported into the territory of the Russian Federation - at the rate of 100 percent;

mineral extraction tax in the form of hydrocarbon raw materials (natural gas) - at the rate of 100 percent;

mineral extraction tax in the form of hydrocarbon raw materials (excluding natural gas) - at the rate of 100 percent;

(as amended by Federal Law No. 218-FZ dated September 22, 2009)

tax on the extraction of minerals (excluding minerals in the form of hydrocarbon raw materials, natural diamonds and common minerals) - at a rate of 40 percent;

(as amended by Federal Law No. 237-FZ dated December 19, 2006)

tax on the extraction of minerals on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation - at a rate of 100 percent;

regular payments for the extraction of minerals (royalties) upon performance of production sharing agreements in the form of hydrocarbon raw materials (natural gas) - at a rate of 100 percent;

regular payments for the extraction of minerals (royalties) upon performance of production sharing agreements in the form of hydrocarbon raw materials (excluding natural gas) - at a rate of 95 percent;

regular payments for the extraction of minerals (royalties) on the continental shelf, in the exclusive economic zone of the Russian Federation, outside the territory of the Russian Federation when implementing production sharing agreements - at a rate of 100 percent;

fee for the use of aquatic biological resources objects (excluding internal water objects) - at a rate of 20 percent;

(as amended by Federal Law No. 333-FZ dated December 6, 2007)

fee for the use of aquatic biological resources objects (for internal water objects) - at a rate of 20 percent;

(as amended by Federal Law No. 333-FZ dated December 6, 2007)

water tax - at a rate of 100 percent;

the paragraph has lost its force since January 1, 2010. - Federal Law No. 213-FZ dated July 24, 2009;

state duty (excluding the state duty payable to the budgets of the subjects of the Russian Federation and local budgets and specified in articles 56, 61, 61.1 and 61.2 of this Code) - at a rate of 100 percent

Source: "Budget Code of the Russian Federation" dated 31.07.1998 No. 145-FZ (as amended on 03.12.2012)

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Морфология

Род

Понятие «налоговые доходы федерального бюджета» мужского рода.

Склонение и число

Падеж	Единственное число	Множественное число
Р	налогового дохода федерального бюджета	налоговых доходов федерального бюджета
Д	налоговому доходу федерального бюджета	налоговым доходам федерального бюджета
В	налоговый доход федерального бюджета	налоговые доходы федерального бюджета
Т	налоговым доходом федерального бюджета	налоговыми доходами федерального бюджета
П	налоговом доходе федерального бюджета	налоговых доходах федерального бюджета