Indirect income tax. What are indirect taxes

According to the common classification, taxes in the Russian Federation are divided into straight and indirect. Whereas the essence direct tax clear - transfers a percentage of their profits, the essence of the fees of the second type remains controversial. Formally, they are also paid by entrepreneurs, in fact, third parties are usually buyers. Indirect taxes are included in the price of a product or service. After receiving a money transaction from the client, which includes an indirect fee, the seller pays the state.

Features of indirect taxes

Indirect fees have a number of the following specific features:

• Efficiency. Indirect tax must be transferred to the state in as soon as possible(for example, the term for VAT is from a month to a quarter).

• High collection. Indirect fees are almost always transferred to the state, and the reason for this is the ease of monitoring trade transactions. Violation is very easy to detect.

Types of indirect taxes

Most often, an indirect tax takes one of the following forms:

The most important indirect tax – (VAT). - this is the amount that forms the seller. The state taxes it, and in most countries this is considered normal.

Value added tax plays a big role for the state. For example, in Russia, 40% of the budget is formed precisely through this collection (which is much more than direct taxes bring). It is important that the tax is paid for each transaction, regardless of how many intermediaries the goods went through on the way to the consumer.

The VAT rate depends on the type of goods. Most goods and services are taxed at 18%, printed matter, medicines and goods consumed by children at 10%. In some cases, you do not need to pay VAT at all:

• If the product is exported.

• If the company provides passenger transportation services.

• If the firm sells products own production(this applies to catering establishments).

• If the company provides services in the field of housing and communal services.

The list of cases of exemption from VAT is determined by the state - on regional level You cannot change the established rules.

The second type of collection excise- is also included in the final cost, but is used only in the field of production. Sometimes the excise also appears in trading activities– for example, if the goods are imported for the purpose of resale at a premium.

An indirect tax such as customs, is charged at the border of the country. The basis for this tax is the movement of goods from one state to another. The following are the purposes of existence of duties:

• Regulation of import volumes various groups goods.

• Establishing a balance between imports and exports.

• Stimulating the consumption of domestic products (or products manufactured in a particular country).

Customs duties are also classified into types:

ad valorem Customs fees are charged as a percentage of the value of the transported goods. Calculus specific occurs by commodity units. Combined method accrual includes features of both types described above.

By purpose, customs duties are divided into anti-dumping and compensatory. The former apply to exported goods whose import value is lower than that of similar goods on the national market. This is how the state protects domestic producers. Compensatory duties reduce the activity of those types of businesses that can use subsidies, and therefore are in a clearly more advantageous position.

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You can group and classify taxes in different ways to define them. But most often they are divided into direct and indirect taxes .

Types of taxes - direct and indirect

Direct and indirect taxes are the official legislative classification. Definitions can be found in the Tax Code of Russia in article 12.

Direct taxes are those that taxpayers directly pay to the treasury. In general, these are property taxes and income taxes. These taxes must be paid by everyone who owns the objects of taxation or makes a profit. This species is a descendant of an early form of taxation, a classic example. Feature direct tax is a complex calculation scheme.

Indirect taxes are taxes on any goods or services. They need to be paid by manufacturers of goods and service providers. But these tax costs are included in the final cost of products. As a result, the buyer pays for them, and therefore is an indirect payer.

Indirect taxes are necessary for the state to manage the domestic economy, to influence buyers. With the help of them, it is possible to regulate the demand of the population and, in general, influence consumption. It is also possible to evenly share the tax burden throughout the country. Indirect taxes are not so emotionally perceived by people, so they improve the overall picture of the tax burden. And the most important thing is fast way close holes in the budget, because funds are received immediately after transactions and acts of sale.

AT different countries the ratio of these two types of taxation is formed differently. In the USA, Australia, Great Britain direct taxes prevail. But income tax in this case is quite large.

There is a Eurocontinental model, used, for example, in Germany. Here the population makes large social contributions, and direct taxes are in the minority. In addition to Germany, this tax model is common in Belgium, Austria and France.

In Latin America, the state replenishes the budget through indirect taxes, because the countries have very high inflation.

In Russia, indirect income prevails. The treasury is replenished by almost 70 percent due to them. However, there is a tendency to move towards a mixed model, so that the scales do not tilt so much to one side.

It is impossible to say which model is good and which is bad. Harmonious relationship depends on the features economic development countries.

Direct taxes

Direct taxes are more honest from the point of view of an ordinary citizen. However, they are more difficult to collect and calculate. But there are no third parties in the relationship between the state and the taxpayer, as is the case with indirect taxes.

We have indicated examples of the main types of direct taxes in the table.

Indirect taxes

Many people feel that they mostly pay only income tax if they have one. official source income. But not everything is so simple. Every day, paying in the store, the buyer becomes a customer of the store, and along with the tax.

Varieties of indirect taxes:

• value added tax. The tax is paid by the manufacturer at all stages of production. However, all these costs are included in the final cost of production. And the buyer will have to pay for this tax. VAT has not been around for as long as other taxes. It was introduced in France in the middle of the last century, and then all European states took over the initiative of the French.
• individual tax, or excises. VAT must be paid to all manufacturers, this tax does not depend on the type of activity. Excises are imposed mainly on very popular goods, on super profits. This doesn't make it any easier for the average person. Excise taxes are also included in the price of the goods. Moreover, in Russia excises are imposed not only on goods of the domestic market, but also on imported ones.
• payments for public services. This refers to the fee for obtaining a license in the tax state sample. Or payments for the execution of other documents necessary for work.
• customs duties - taxes on foreign trade.

The main advantage of indirect taxes from the point of view of the state is the relative ease of their collection and a lower percentage of tax evasion. Indeed, it makes no sense for the manufacturer to evade payment. And the buyer will have to involuntarily become a payer. Moreover, it will be difficult for consumers to judge how much taxes they really pay.

It is called a special tax that is levied on certain types goods and transactions with these goods. This tax is included in the price, and the burden of payment falls on the shoulders of the final consumer of this product. Only highly profitable products are subject to excise duty, the main purpose of such a tax is to obtain a sufficient amount of Money, as well as limiting the consumption of products that are harmful to people and the environment.

What type of taxes are excises?

Taxes and fees are an important part of the taxation system of any state. When classifying taxes, the following factors are taken into account:

• the nature of the tax withdrawal (direct and indirect taxes);
• level of withdrawal (federal, regional, local, municipal);
• subject of taxation (physical and);
• (goods, services,);
• purpose (general, special).

indirect or direct

Excise tax by the nature of the withdrawal refers to indirect taxes. Indirect tax is withdrawn in the form of a surcharge to the value of the goods or depends on the value added of the goods, turnover and sales of goods and services. The excise tax is close in nature, but it distinctive feature is that this tax applies only to excess products: tobacco products, petroleum products, cosmetics, alcoholic beverages.

• Indirect tax is paid by the final consumer of the sold products. Its size is affected by the elasticity of demand. The higher the demand, the higher the payout. The smaller the offer, the lower the amount of tax paid by the buyer.
• Indirect taxes depend on the amount of goods sold, so they are less of a collection problem compared to other payments to the treasury. Their size is less than the size of direct taxes.
• An indirect tax is unconditional, because it does not depend on the income and profits received, on the results economic activity and withdrawn according to the number of products produced.
• Indirect taxes are related to the consumption and distribution of goods, so they are classified as taxes on expenses, while direct taxes are considered taxes on income.

Direct and indirect tax

Federal or regional

Depending on to whom the taxes are directed and who withdraws them, the taxes paid are divided into municipal, local or federal.

• federal taxes are collected according to standard rules throughout the territory of the Russian Federation and are mainly sent to the federal budget. These taxes are defined and established tax code RF.
• Local and municipal taxes established local authorities authorities, the leadership of the subjects of the federation.

Excise tax is used to form the state budget different levels. The distribution shares between the federal budget and the local treasury are predetermined and unchanged. The excise tax is distributed as follows:

• excises on tobacco products, ethyl alcohol and some other goods are fully transferred to the federal budget.
• Taxes on motor oil and some other products are transferred in certain proportions between the federal and regional budgets.
• , less than 9% - completely to the regional budget.

Object and subject of taxation

A complete list of goods subject to excise tax is given in Article 181 of the Tax Code of the Russian Federation. The most important objects of excise taxation are:

• alcohol and alcohol-containing products with an alcohol content of at least 9%;
• tobacco and tobacco products;
• gasoline and diesel fuel;
• oil products;
• cars and motorcycles.

Subjects of the excise tax are;

• enterprises and organizations producing excisable goods;
• individuals who are consumers of excisable products.

Types of excises and formulas for their calculation

tax or fee

Taxes and fees are mandatory payments to the state budget. They are quite difficult to separate from each other. But there are still differences:

Excises are taxes because they have all the necessary characteristic features taxes, including mandatory and individual gratuitousness. That is, it is a mandatory gratuitous cash payment to the state budget, which is collected from the taxpayer in the manner and amount established by law.

Compulsory means the legal obligation of the payer to the state. The excise tax is established by the state unilaterally; in case of late payment or deviation from the amount of tax, the amount of tax is collected in compulsory order administrative action may be taken.

Types of excises

Excises are of several types depending on the resignation of taxation:

• ad valorem. It is calculated as a percentage of the total cost of the product. Used to tax the most expensive goods: natural gas, gasoline, gold and jewelry.
• Specific. Fixed amount of tax per unit of production. For example, for 1 liter of direct race gasoline - 11.1 rubles.
• Combined. Simultaneous application of specific and ad valorem rates to the same object of taxation.

For example, when selling cigarettes, a fixed tax is charged per unit of goods (cigarette), 8% of the estimated cost is added to this amount.

Excises of new and old sample

Starting from April 2016, the cost of an excise stamp in Russia has increased: 1,700 rubles for 1,000 marks (previously it was 1,600 rubles). changed and appearance excise stamp. New brand characterized by:

• background in the form of guilloche non-rapport grids with 2 iris transitions;
• aluminum hologram with a bas-relief pattern, demetallization and color-changing property;
• machine-readable anti-counterfeiting elements;
• phosphorescence.

The stamp is made of self-adhesive paper that does not glow under the influence of ultraviolet radiation. This paper is chemical resistant. On the reverse side under the adhesive surface there are visible drawings and colorless text, which is able to luminesce when exposed to light.

The Tax Code defines the list of taxes used in Russian Federation. The entire list of taxes is classified different ways based on your criteria. One such way is the division of taxes into direct and indirect.

by tax is called a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the right of ownership for the purpose of financial support activities of the state and (or) municipalities.

The obligation to pay taxes applies to all taxpayers as an unconditional requirement of the state.

Differences between direct and indirect taxes

home distinguishing feature direct and indirect taxes lies in who they are assigned (from whom they are levied) and from what they are considered.

Direct taxes relate to the activities of the enterprise and appear due to the fact that the enterprise works. Examples of direct taxes are Income Tax, Property Tax, Land Tax, Transport tax, Social Insurance Fund, etc. The main payer of direct taxes is the enterprise itself. Each type of direct tax has its own calculation base and calculation rules.

Indirect taxes appear from certain amounts and prices and directly fall on the shoulders of buyers (tax bearer). Examples of indirect taxes are VAT, Excises, State duty, Advertising tax (cancelled), Sales tax (cancelled). The main payer of indirect taxes is the buyer. Indirect taxes are characterized by their inclusion in the price. It looks like this: the amount of tax is added to the price of the product/service. For example , for VAT - this is the addition to the retail price of another amount calculated as a percentage at a rate of 10% or 18% of the retail price (100 rubles + (100 * 18%) = 118 rubles)

Table of differences between direct and indirect taxes

Taxes: Chart of Accounts

Direct taxes in accounting - list of accounting accounts

Indirect taxes in accounting - list of accounting accounts

The classification of taxes into direct and indirect is not the only one. The legislation proposes several classification principles:
- according to the method of collection (direct and indirect)
- by subject of taxation (by taxpayer)
- according to the object of taxation
- according to the level of the budget to which the tax is credited
- on the target orientation of the introduction of the tax.

Various tax classification options refer them to different groups, giving them the properties and characteristics of these groups. Thus, it becomes possible for the Legislator to better study and understand the essence of taxes.