Legal Encyclopedia. The letter H

tax rate

- The value of the tax due on the unit of the tax base.

VidyN. FROM.:

1) solid - a fixed amount of tax per unit of taxation;

2) interest (ad valorem) - rate, estimated as a percentage of the taxable amount;

3) combined;

4) proportional - in the same percentage to the income without regard to its size;

5) advanced - increase as taxable income rises.

NS federal tax established the Tax Code, and in the cases specified in the Tax Code, federal tax rates are set by the Russian Government as established in law and the limits. NS on the regional and local taxes established by laws

The Russian Federation, normative legal acts of representative bodies of local self-government.