| Поле | Величина |
|---|---|
| Описание |
Датасет содержит данные о налоговой базе и распределении начислений по налогу при применении упрощенной системы налогообложения (УСН), собранные на основе налоговых деклараций. Информация агрегирована по муниципальным образованиям России и представлена в разрезе видов доходов и расходов. Включает годовые значения в рублях за период 2020-2023 гг. Тематика: налоговая статистика, местные бюджеты. Периодичность — годовая, методология соответствует положениям НК РФ о УСН. |
| Поле | Величина |
|---|---|
| Описание |
This dataset contains information on the tax base and the distribution of tax assessments under the simplified taxation system (STS), compiled from tax returns. The information is aggregated by Russian municipalities and presented by type of revenue and expenditure. It includes annual values in rubles for the period 2020–2023. Topics: tax statistics, local budgets. Frequency: annual; the methodology complies with the provisions of the Tax Code of the Russian Federation regarding the simplified taxation system. |
| Поле | Величина |
|---|---|
| Период | 01.01.2019 – 31.12.2021 |
| Гранулярность | Произвольный период |
| Единицы измерения | рубль |
| Страны | Российская Федерация |
| Содержание |
|
| Поле | Величина |
|---|---|
| Период | 01.01.2019 – 31.12.2021 |
| Гранулярность | Custom period |
| Единицы измерения | ruble |
| Страны | Russian Federation |
| Содержание |
Settlement code The total income received by taxpayers who have elected to have their income, reduced by the amount of expenses incurred by their organizations, serve as the basis for taxation The total income received by taxpayers who have elected to have their income, reduced by the amount of expenses incurred by sole proprietors, serve as the basis for taxation The total amount of expenses incurred by taxpayers who have elected to have their income, reduced by the amount of business expenses, serve as the basis for taxation The total amount of expenses incurred by taxpayers who have elected to have their income, reduced by the amount of expenses, serve as the tax base for individual entrepreneurs The amount of the loss incurred in the previous tax period(s) that reduces the tax base for organizations The amount of the loss incurred in the previous tax period(s) that reduces the tax base for individual entrepreneurs Tax Base (Taxable Item: "Income") for Organizations Tax Base (Taxable Item: "Income") for Sole Proprietors Tax Base (Taxable Amount: “Income Less Expenses”) for Organizations Tax Base (Taxable Amount: “Income Less Expenses”) for Sole Proprietors Total tax calculated for the tax period (tax base: "income") by organization The amount of tax calculated for the tax period (taxable income) for individual entrepreneurs The amount of tax calculated for the tax period (tax base: “income less expenses”) by organization The amount of tax calculated for the tax period (tax base: “income less expenses”) for sole proprietors The total amount of insurance premiums, temporary disability benefits paid to employees, and payments (contributions) under voluntary personal insurance contracts provided for in paragraph 3.1 of Article 346.21 of the Code, which reduces the amount of tax calculated, by organization The total amount of insurance premiums, temporary disability benefits paid to employees, and payments (contributions) under voluntary personal insurance contracts provided for in paragraph 3.1 of Article 346.21 of the Code, which reduces the amount of tax calculated for individual entrepreneurs The amount of trade tax paid that reduces the amount of tax (advance tax payment) calculated for the tax (reporting) period, by organization The amount of trade tax paid that reduces the amount of tax (advance tax payment) calculated for the tax (reporting) period, for sole proprietors Tax amount on ("income" as the taxable base) payable for the tax period, by organization Tax amount (taxable item: “income”) payable for the tax period by individual entrepreneurs Tax amount (tax base: “income less expenses”) payable for the tax period, by organization Tax amount (tax base: “income less expenses”) payable for the tax period by sole proprietors The minimum tax amount due for the tax period, by organization The minimum tax amount payable for the tax period by sole proprietors The amount of tax revenue foregone due to a reduction in the tax base by the amount of a loss or a portion of a loss for each entity The amount of tax revenue foregone due to a reduction in the tax base by the amount of a loss or a portion of a loss for sole proprietors The amount of tax revenue shortfall resulting from the establishment by the laws of the constituent entities of the Russian Federation of a reduced income tax rate for certain categories of taxpayers, in accordance with paragraph 1 of Article 346.20 of the Tax Code of the Russian Federation, with respect to organizations The amount of tax revenue shortfall resulting from the establishment by laws of the constituent entities of the Russian Federation of a reduced tax rate for certain categories of taxpayers subject to income tax, in accordance with paragraph 1 of Article 346.20 of the Tax Code of the Russian Federation, as it applies to individual entrepreneurs The amount of tax revenue shortfall resulting from the establishment, by laws of the constituent entities of the Russian Federation, of a 0% tax rate for certain categories of taxpayers in accordance with paragraph 4 of Article 346.20 of the Tax Code of the Russian Federation—tax on the income of individual entrepreneurs The amount of tax revenue shortfall resulting from the establishment by laws of the constituent entities of the Russian Federation of a 0% tax rate for certain categories of taxpayers in accordance with paragraph 4 of Article 346.20 of the Tax Code of the Russian Federation—tax on income reduced by the amount of expenses for individual entrepreneurs Number of taxpayers who filed tax returns for the tax payable under the simplified tax system with “income” as the tax base, by organization Number of taxpayers who filed tax returns for the tax payable under the simplified tax system with “income” as the tax base, by individual entrepreneurs Number of taxpayers who filed tax returns for the tax payable under the simplified tax system, with the tax base defined as “income minus expenses,” by organization Number of taxpayers who filed tax returns for the tax payable under the simplified tax system, with the tax base defined as “income minus expenses,” for individual entrepreneurs Number of taxpayers who filed zero returns with "income" as the taxable item, by organization Number of taxpayers who filed zero returns with "income" as the taxable item, by individual entrepreneurs Number of taxpayers who filed zero returns with the taxable base "income minus expenses," by organization Number of taxpayers who filed zero returns with the taxable base "income minus expenses" for individual entrepreneurs Number of taxpayers applying a 0 percent tax rate to the “income” tax base, by individual entrepreneurs Number of taxpayers who apply a 0 percent tax rate to the taxable base of “income minus expenses” for individual entrepreneurs Number of taxpayers applying the reduced tax rate established by the law of a constituent entity of the Russian Federation for the taxable item—income from organizations Number of taxpayers applying the reduced tax rate established by the law of a constituent entity of the Russian Federation for the taxable item—income of individual entrepreneurs The number of taxpayers applying the reduced tax rate established by the law of a constituent entity of the Russian Federation to taxable income—income reduced by the amount of expenses—by organization The number of taxpayers applying the reduced tax rate established by the law of a constituent entity of the Russian Federation to the taxable base—income reduced by the amount of expenses incurred by individual entrepreneurs |
| Поле | Величина |
|---|---|
| Обновлено | 2021-03-29T00:00:00 |
| Лицензия | Открытые данные ФНС России: свободное использование, включая воспроизведение, копирование, публикацию, распространение, адаптацию и модификацию, в том числе в коммерческих целях, без предварительного согласования (nalog.gov.ru/opendata). |
| Оригинал |
| Поле | Величина |
|---|---|
| Обновлено | 2021-03-29T00:00:00 |
| Лицензия | Open data from the Federal Tax Service of Russia: free to reproduce, copy, publish, distribute, adapt, and modify, including for commercial purposes, without prior approval (nalog.gov.ru/opendata). |
| Оригинал |
Неофициальное сообщество по данным ФНС России
Данные и ресурсы
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data-20210329-structure-20200101.zipZIP
Основной файл данных (0.92 MB)
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structure-20200101.csvCSV
Схема (структура) набора данных (0.02 MB)
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structure-20180101.csvCSV
Архивная структура (предыдущий релиз) (0.01 MB)
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structure-20190101.csvCSV
Архивная структура (предыдущий релиз) (0.01 MB)
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Страница набора данных на data.nalog.ruOTHER
Оригинальная страница набора данных на портале ФНС России (data.nalog.ru)