Tax revenues of city district budgets

21 January 2024, 19:09

1. Tax revenues from the following local taxes, established by representative bodies of urban districts in accordance with Russian Federation legislation on taxes and fees, are allocated to the budgets of urban districts:

land tax - at a rate of 100 percent;

property tax on individuals - at a rate of 100 percent.

2. Tax revenues from the following federal taxes and fees, including those provided for by special tax regimes, are allocated to the budgets of urban districts:

(as amended by Federal Law No. 63-FZ dated April 26, 2007)

personal income tax - at a rate of 20 percent;

(as amended by Federal Law No. 361-FZ dated November 30, 2011)

unified tax on imputed income for certain types of activities - at a rate of 100 percent;

(as amended by Federal Law No. 213-FZ dated July 24, 2009)

unified agricultural tax - at a rate of 70 percent;

(as amended by Federal Law No. 213-FZ dated July 24, 2009)

state fees - in accordance with paragraph 2 of article 61.1 of this Code.

3. Tax revenues from federal taxes and levies, including taxes provided for by special tax regimes, and (or) regional taxes according to uniform contribution rates established by laws of the subjects of the Russian Federation for allocating the corresponding tax revenues to the budgets of urban districts in accordance with paragraph 1 of article 58 of this Code are credited to the budgets of urban districts. Tax revenues from the personal income tax according to additional contribution rates established by the state authorities of the subjects of the Russian Federation in accordance with paragraphs 2 and 3 of article 58 of this Code are credited to the budgets of urban districts

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 бюджетов городских округов» мужского рода.

Склонение и число

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