Road tax direct or indirect. Direct and indirect taxes: types, features and differences between themselves

Taxes and their essence

Tax- obligatory, individually gratuitous payment collected by public authorities various levels from organizations and individuals in order to financially support the activities of the state and (or) municipalities. Taxes should be distinguished from fees (duties), the collection of which is not gratuitous in nature, but is a condition for the commission of certain actions in relation to their payers.

Clerics are exempt from paying taxes.

The collection of taxes is regulated by tax legislation (see tax law). Aggregate established taxes, as well as the principles, forms and methods of their establishment, change, cancellation, collection and control form the tax system of the state [ source unspecified 369 days ] .

A tax is understood as a forced withdrawal by state tax structures from individuals and legal entities, necessary for the state to carry out its functions [

Tax is not the initial form of accumulation Money budget. There were many types of revenues to the treasury: tribute from the vanquished; contributions; domains - state property that generates income (land, forests, rights in rem, capital); regalia - commercial sources of income of a monopoly nature (state-owned factories; Railway; customs, judicial, monetary and other regalia); import and export duties. The introduction of taxes implies a higher level of development of legal consciousness and the economy.

Types of taxes

All taxes are divided into several types:

Direct and indirect

In general, taxes are divided into straight, that is, those taxes that are levied on economic agents for income from factors of production and indirect, that is, taxes on goods and services, which are included in the price of commodities itself. Direct taxes can be called such as personal income tax, income tax and the like. To indirect taxes include sales tax, value added tax and others.

indirect tax- tax on goods and services, established in the form of a surcharge on the price or tariff, in contrast to direct taxes, determined by the income of the taxpayer.

The owner of an enterprise that produces goods or provides services sells them at a price (tariff) including a surcharge and pays the state the appropriate tax amount from the proceeds, that is, in essence, he is a collector, and the buyer is an indirect tax payer.

AT Russian Federation these taxes prevail. [ source unspecified 385 days ]

]Main views indirect taxes

An excise tax is a type of indirect tax established mainly on consumer goods (tobacco, wine, etc.) within the country, in contrast to customs payments that have the same function, but on goods delivered from abroad, as well as utilities, transport and others. common services.

Value added tax is a type of indirect tax; the form of withdrawal in the budget part of the added value, which is created at all stages of the process production of goods, works and services and is included in the budget as it is implemented.

Customs duty is a type of indirect tax in the form of a contribution (payment) on imported, exported and transit goods received by the state budget.

Environmental tax is a type of indirect tax related to the preservation of the environment.

Direct tax- a tax that is levied by the state directly on the income or property of the taxpayer. Applied to direct tax legal and actual taxpayers are the same. The actual payer is the recipient of taxable income, the owner of taxable property. Direct taxes represent historically the earliest form of taxation.

Direct taxes are divided into real or personal taxes.

Direct taxes include: income tax, income tax of enterprises (corporations, organizations, etc.); inheritance and gift tax, property tax, mineral extraction tax, etc. Direct taxes are established directly on income and property . There is a direct connection between the subject and the state: the taxpayer immediately feels the tax burden. A distinctive feature of this tax is the relatively complex calculation of its amount. Direct taxes - income tax; property tax; personal income tax. Profit tax - income received by the taxpayer is taxed. Corporate property tax - movable and immovable property accounted for on the balance sheet as objects of fixed assets is taxed.

The object of direct tax is the income (wages, profits, interest, rent, etc.) and the value of property (land, house, securities, etc.) of the taxpayer, who simultaneously acts as both a tax collector and the final tax payer.

If there is a state, then there are taxes. These forced payments in favor of the country's budget have long become an integral part of the life of people and companies. Many citizens, however, have a poor understanding of what taxes and how they pay. Probably everyone knows about personal income tax and income tax. But there are other indirect fees that are also important to be aware of. In this article, we will consider which taxes are indirect and what is their distinguishing feature.

The concept of indirect tax

Unlike direct payments, indirect payments are not determined by taxpayers' incomes, but are set as a surcharge on tariffs or commodity prices. By purchasing this or that product, the consumer pays not only to the manufacturer, but also to the state. Indirect taxes include those that are included by the owner of the enterprise in the cost of goods produced by him or services rendered. From the proceeds received from the sale, he gives a certain amount to the budget (tax), and keeps the rest for himself (profit).

Thus, the real payers of indirect taxes are end-users, and product manufacturers act as intermediaries - payment collectors. Hence the name - "indirect".

Classification and types of indirect taxes

It should be said that 90% of all budget revenues are precisely the payments listed below. They are the main source of income for the state, which allows it to perform its many functions and cover the main government expenses. Indirect taxes are following groups payments:

1. Universal Consumption Taxes (VAT).
2. Individual tax payments in the form of percentages of the value of goods (excises).
3. Taxes on goods in the sphere of foreign trade (customs duties) - are paid when goods cross. Separate duties on import (import) and export (export) products.
4. Fiscal payments for monopoly state services - execution of some documents, payment for various licenses and permits.

In Russia, indirect payments also include some other types of payments to the budget - deductions to various funds (housing, road, etc.), social insurance contributions (they are allowed to be included in the amount of production costs). The most significant and significant are the first two types of taxes - value added and excises.

VAT: short "dossier"

Each member production process knows about this tax, and its creation and calculation takes place at each stage of production/circulation of goods. VAT is paid to the state as part of the cost of products (as they are sold). However, it enters the budget even before the product is sold to the final consumer. The manufacturer pays a certain percentage of the part of the cost that has been "added" to the price of the raw materials purchased for production.

The calculation is carried out by determining the difference between the VAT charged on the manufactured goods and the VAT on the purchase of materials / raw materials for its manufacture. In Russia, this fee is 18%, except when rates of 10% and 0% apply. It is paid quarterly, and the object of taxation, in addition to goods and services sold, may be:

• construction and installation work for independent consumption;
• goods imported into the Russian Federation from other countries (for production purposes);
• transfer of goods and services for own needs(if the costs of them are not taken into account when paying income tax).

There are also situations where an organization may be exempt from paying VAT. Such cases are described in the Tax Code, Article 149.

Excises: features of payment

Like VAT, excises are indirect taxes, but they are calculated and paid on an individual basis. This type of payment is very similar to customs duties, but is established, as a rule, in relation to consumer goods within the country. This tax is a fairly high premium on the cost of products classified by the state in a certain group. First of all, these are tobacco products and alcohol.

For each separate category of goods, its own amount of excises is established - on an individual basis. Often their size reaches half or even two-thirds of the price of a product or service. In addition to the above groups, excisable goods also include gasoline, fuel, cars, etc.

Customs duties

Indirect taxes include and This type of payment is levied by the customs service and is determined, like excises, on an individual basis. According to the differentiated one used in Russia, the amount of the duty depends on the country of imported goods. If the Russian Federation has favorable trade and political relations, then base rates of 100% of the established tariff apply. Otherwise, increased fees are used - in the amount of 200% of the customs tariff.

The fee can be calculated different ways. Depending on this, it is classified into one of the following types:

• ad valorem - is defined as a percentage of the value of the goods;
• specific - has a specific value (in Russia it is set in euros) per unit of production (piece, kg, etc.);
• combined - both calculation methods are applied simultaneously (for example, a certain percentage, but not less than the specified amount).

A declaration on indirect taxes is submitted for payment of customs duty within 15 days from the date of presentation of the relevant goods to the customs authority.

Conclusion

Tax accounting of indirect taxes and their payment to the budget are carried out by producers, and the final burden falls on end consumers. This is their key feature- the tax bearer and the tax payer are different entities. Such a system to some extent facilitates the collection of payments by the state. Indirect taxes are those that are levied on prices and not on income (they may be unofficial, and therefore will not be a tax base). The amount of revenues to the budget depends on the cost of purchased goods, which is ultimately more profitable. AT developing countries this type is the main part tax revenue states (2/3 or more).

The tax legislation in force in the Russian Federation is a complex system built on the basis of the interaction of many types of taxation for all types of businesses. Whatever system an individual entrepreneur or organization works under, they are obliged to pay taxes to the state treasury, which are divided into two types: direct and indirect.

Indirect taxes, direct taxes received by the state treasury from the population and legal organizations of various kinds, are its important, and, one might say, the most important component.
Direct and indirect taxes, examples of which will be given below, help fill the state treasury, which is the basis for making all necessary social payments, concluding contracts, building vital projects, etc. Their role in the normal functioning of the state cannot be overestimated.

All about direct taxes

What are direct taxes, how are they calculated, and what category of taxpayers are eligible for these deductions? This question interested in almost everyone. Direct taxes are those that, in accordance with the tax legislation of the Russian Federation, are levied on both individuals and legal entities upon receipt of any profit. Also, this type of tax may be levied on property owned by the taxpayer. But such a case includes only those situations in which the value of the property of an individual or legal entity gives rise to its taxation.

Straight lines are removed in different ways. It all depends on who the taxpayer is - an individual or a legal entity.

For civilians, the direct tax is:

1. Income tax.
2. On a piece of land owned by a person.
3. For the water used.
4. For personal vehicles.

For legal entities, the list of tax fees is as follows:

1. Value added tax from working personnel.
2. For the profit received.
3. For existing property.
4. For vehicles owned by a legal entity.
5. To owned land.
6. For business related to slot machines etc.
7. to available water sources.
8. On prey natural resources from the bowels of the earth.

Read also: What is Rospotrebnadzor and what does it do

Since in tax office comes regularly reporting documentation, as well as declarations with various organizations and from individual entrepreneurs, the amount of money that should go to the state treasury is calculated in advance.

In accordance with the legislation of our country, there is no need to pay taxes on income of the following type:

1. Pension payments.
2. Benefits paid due to registration at the employment center at the place of residence.
3. Benefits related to pregnancy and childbirth.
4. Payments for donating blood (for donors).
5. Payments from spouses for minor children - alimony.
6. Payments for achievements in scientific activity.
7. Achievement payouts various fields art.
8. Financial assistance from the organization to the family of an employee in the event of the death of the latter.
9. Financial assistance to those affected in the event of a natural disaster.
10. Proceeds from the sale of a dwelling that has been owned by a civilian for more than five years. In the case when the housing was purchased before 2016, it must be the property of an individual until the sale for at least three years.

A detailed list of income subject to direct tax can be found in Article 217 of the Tax Code of the Russian Federation.

All about indirect taxes

Indirect taxes are taxes that are levied on top of the value of a product. Their number is determined by the amount of profit received by the taxpayer. Thus, it turns out that a taxpayer who is engaged in the production of a particular product, or who provides any services, must sell what is produced or provide his services at a value-added price to be paid to the tax office.

In fact, in this case, the real taxpayer is the person who purchases the aforementioned product or service. Since it is he who pays the additional cost when purchasing.

And the manufacturer in this case is only an intermediary helping to get tax charges to the state treasury. When paying taxes, he pays only the amount of money that was “overlapped” on top of the real value of the goods sold or the services provided.

taxes in modern society perform two functions. On the one hand, they fill the budget (the main economic instrument of the state), and on the other hand, they regulate the economy, make it possible to equalize social standards and prioritize the development of industries that society needs. A coherent system of these payments in a codified form is legislatively fixed by the Tax Code of the Russian Federation. Functionally, it consists of two parts: a general one, which establishes the integrating principles of the tax system, and a special one, which reveals the mechanism of each individual tax or fee. Separate chapters in the second part of the Tax Code are value added tax (VAT) and excise duty (or simply excise). This article will be devoted to their consideration.

State tax policy

The peculiarity of tax regulation lies in the fact that the state changes the macroeconomic environment by varying tax rates. This is the policy of taxes. Characteristically, they must comply with the reproductive principle, i.e., contribute to the growth of social production, to an increase in labor productivity. However, tax regulation is a delicate matter, so when changing the tax rate, one should be sensitive to the pulse of the economic situation.

Its patterns are clearly demonstrated by the Laffer curve, named after an economist from the University of Los Angeles, who discovered the principle of dependence. budget revenues from the tax rate. he displayed classically: along the abscissa - the percentage charged by the state to the treasury, along the ordinate - the amount of tax received. At first, this curve increases. The economic meaning of this is as follows: production in this segment increases faster than the tax rate, respectively, and the economy is progressing, and tax revenues are increasing. However, at the level of 40-50% of the tax rate (for the countries of the 1st world) and 35-40% (for the countries of the 3rd world), the curve reaches a maximum and begins to decrease. In this case, the tax policy is said to be discriminatory. With relatively high income of the working population is 40-45% of the level of its income.

Therefore, an indicator of progressiveness social policy It is generally accepted to consider a consistent decrease in the share of the tax burden in relation to the income of the population.

Direct and indirect taxes

Taxes according to the nature of the tax exemption are divided into direct and indirect. The basis of taxation for direct taxes is income (salary, profit, rent, interest) or property (land, house, securities) owned by the taxpayer. Examples of direct taxes can be land on income, on property, on profits. An indirect tax, in contrast to a direct one, has a fundamentally different character - surcharges on a price or tariff.

However, for the benefit of the case, we will comment on the circumstances of the formation of the tax base for income tax. The term “indirect” is also found there, but in this aspect it has nothing to do with indirect taxes (profit tax, as we already mentioned, is direct). In this interpretation, the similarity of the name is not associated with the characteristics of the tax itself, but with the process of determining its value. When determining the tax base, those associated with the main production are deducted from it, and indirect costs are not deducted. Income tax in such a purely economic way contributes to greater specialization of the company, minimizing its non-production costs.

As for indirect taxes, the outstanding German economist Karl Marx commented on their essence in the hidden, hidden in every purchase, withdrawal by the state of funds from citizens. It seems that consumers are just buying a product, so they cannot control the appetites of the budget. In fact, the payer is the consumer, while the seller of goods and services acts as a collector of indirect taxes and an intermediary in transferring them to the state.

The following net indirect taxes are applied in Russia: value added tax (VAT), excises and customs duties.

Indirect taxes. VAT

VAT was first introduced in France, in 1958 it was pilot tested, and then implemented. In the 70s, it was borrowed by the rest European countries. In Russia, the Law "On VAT" was adopted in 1992 by the Government of Yegor Gaidar. First, its rate was 28%, which created a significant tax burden, and then it was reduced twice: to 20% and 18%, respectively.

Indirect tax VAT is successfully spreading in the world tax systems. What is the reason for its popularity? Most likely, in insensitivity to crisis phenomena in the economy and acyclicity, because not production, but consumption is taxed.

The main directions of the Russian budget policy for 2012 and for the period up to 2014 are emphasized leading value VAT in the federal tax system. This tax accounts for 32-35% of federal tax revenue.

VAT as an example of an indirect tax assumes that the tax base (according to Article 146 of the Tax Code of the Russian Federation) is the sale of goods and services in Russia, the transfer of goods and the provision of services for which no deduction is expected, installation and construction work performed for one's own needs, the importation of goods into the territory RF.

Preferential regimes in the VAT tax base

The Tax Code excludes certain transactions from the extremely wide scope of VAT taxation: the circulation of rubles and foreign currency, the transfer of property by a company to its successor, the transfer of property for statutory activities non-profit organizations, transfer of property as an investment, return of the down payment to a participant in a business partnership and company, privatization of state and municipal apartments by individuals, confiscation, inheritance of property.

Indirect tax VAT also provides for a number of preferential tax rates. First, the zero rate. It is used for exported goods defined by the FTZ (Customs Free Zone) regime. It is also used in relation to services for loading, transporting, accompanying exported goods related to the international transit of goods through the territory of Russia and for the transportation of luggage and passengers if they are not sent from the territory of the Russian Federation.

However, if we talk further about such a complex tax as VAT, then it also applies a reduced rate (10%) for food, children's goods, media and books. Thus, federal tax legislation offers a simplified tax regime for these categories of goods by lowering their prices and, accordingly, increasing demand for them. As you can see, indirect taxes in the Russian Federation operate in a certain area that is not related to production cycles, and their inflow to the budget is more even.

What else is included in the VAT tax base

When filling out a VAT tax return, legal entities and individual entrepreneurs also include in the taxable base:

• advances received. The exceptions are such payments for goods subject to a 0% rate (see above) and for products with a production cycle exceeding 6 months.
• Funds with the status " financial aid”, but received in exchange for the services and goods sold.
• Interest on commodity credit, promissory notes, bonds in terms of exceeding the refinancing rate of the Central Bank of the Russian Federation.
• The listed compensation under insurance contracts in case of non-fulfillment of obligations by the counterparty.

But there is an exception to the rule: a legal entity or individual entrepreneur, whose income for the previous 3 months amounted to no more than 2 million rubles, writes a corresponding application to the tax service and is exempted from paying VAT for 12 months.

On the complexity of determining the VAT base

We considered an example of an indirect VAT tax in accordance with Chapter 21 of the Tax Code of the Russian Federation only in terms of the formation of a tax base. Why one example? In order for readers to appreciate the complexity of its calculation according to primary documents. For large manufacturing enterprise competent compilation tax return for VAT, which entails the non-application of penalties by the tax authorities, is relevant and important. This work is really skilled, requiring specific knowledge of the auditor. This area of ​​activity is determined by Law N 943-1 "On Russian Tax Authorities" dated 03/21/1991. VAT, others - income tax. Much less common are generalists who can handle both.

On the methodology of VAT tax audits

Let's look at the "inner kitchen" of the tax, regarding the verification, for example, of the indirect VAT tax. Generally speaking, inspections are cameral, field and include both of the previous types. According to the degree of coverage of the tax base, they are divided into thematic and complex, continuous and selective.

How is a VAT audit carried out? Tax inspectors carry it out directly in their office. At their service - previously provided by the inspected legal entity or individual entrepreneur tax returns and the registers required during the check itself accounting and original documents. An on-site audit is carried out directly at the accounting department of a legal entity (entrepreneur).

As a rule, on the eve of the scheduled field comprehensive documentary VAT audit, a desk audit of the VAT reporting provided by the taxpayer and the calculations provided for them is carried out in order to subsequently determine its discrepancies with the actually determined tax auditors according to primary tax documents.

VAT, as an example of an indirect tax, demonstrates two directions for auditors to check the company's statements: the completeness of the VAT tax base presented in them and the correctness of the application of tax deductions by accountants.

Analysis of the purchase of goods in the VAT audit

During a comprehensive check, the availability of primary documents for suppliers is first carefully checked. Regarding suppliers, the inclusion of goods and services provided by them both in the taxable base and in the deduction (determined in accordance with Article No. 171-173 of the Tax Code of the Russian Federation) can be taken into account only if certain conditions are met. There must be a primary document - an invoice from the supplier, which, according to accounting, is credited to the account allocated to it, the operation on it is included in the corresponding reporting tax period (meaning the corresponding tax return).

An example of such a refund can be the return of the excess of actually paid VAT over a certain tax code of the Russian Federation in the following situation: a book publishing company purchases paper and paints, while paying an 18% tax, but finished marketable products (books) are subject to a 10% tax. Based on the above, the excess of tax on the purchase of paper and paints over the tax on the sale of books is included in the tax deduction.

Analysis of the sale of goods in the VAT audit

The sale of goods is tracked on the basis of invoices issued by the audited legal entity and its sales log (a specific consolidated tax register, but in fact a handwritten tax return database).

This check concerns the compliance of accounting registers in terms of settlements with suppliers and contractors and settlements with accountable persons. In this case, the second copies of invoices must be attached to the magazine.

Indirect VAT tax is determined according to the principle of non-fictitious transactions (for the supply of each product there must be an appropriate cashless settlement - from the current account of the enterprise, or from the cash desk - in cash). Thus, possible attempts to return VAT to the enterprise on actually non-existing transactions are determined.

The tax authorities check operations on account number 201 01 610 and account number 201 04 610. If there is no invoice for the sale of goods (services), a counter tax audit in the accounting department of the counterparty of the legal entity. If it is not there either, the transaction is fictitious, and this is an economic crime. At the same time, attention is drawn to chronological order preparation and registration of invoices. Also selective-counter checks are appointed for large deliveries for which invoices are available.

An example of a tax error when selling a product

The supplier company must have competent legal support for the execution of contracts. It's about that the sale of services and goods should always be subject to an increase in their price by the amount of VAT. The parties to the contract must clearly define required props the indicated price - with or without tax. The contract indicates the price without VAT, it is it that acts as the tax base. Therefore, it is highly desirable to allocate the amount of VAT in a separate line in the contract itself.

The latter is due to the fact that, according to Art. 424 of the Civil Code of Russia, the parties pay the price of the goods according to the details specified in the contract.

Concluding our review of VAT, we note that, due to its universal nature, it is one of the most complex in its methodology among the taxes existing in the Russian Federation.

excise duty. Tax base

Indirect taxes in the Russian Federation (except for the largest of them - value added tax) include federal tax - excise duty (often called excise for short) and customs duties. It is levied on certain groups of goods both when they are sold on the territory of Russia, and when they are moved across the Russian border. It is transferred to the budget of a legal entity and individual entrepreneurs, and the actual payers are consumers, since it is included in the price of the goods they buy. Since the tax amount is included in the price of the goods, it is obvious that the indirect tax is the excise duty.

As a rule, cars, alcoholic products, diesel fuel, motor oils, beer, straight-run and motor gasoline, alcohol and alcohol-containing products, tobacco products are excisable.

According to Article 182 of the Tax Code, the object of taxation are operations for the sale by the taxpayer of excisable goods produced in Russia, the receipt and posting of these products, certain types of transfer of goods (tolling scheme), operations for the movement of excisable goods outside Russia.

Pp. 1 p. 6 art. 182 of the Tax Code of the Russian Federation fixes the occurrence of an excisable object during the confiscation and posting of ownerless goods with this indirect tax. Is the object of taxation and the transfer of excisable property in authorized funds companies.

The procedure for excise taxation

Export of excisable goods, transfer between subdivisions of a manufacturing enterprise, primary transfer of confiscated goods for subsequent industrial processing, importation of excisable goods into the customs territory with subsequent refusal in favor of the state, importation of excisable property into the port FEZ are not subject to excise duty.

The current excise duty rates for the period up to 2015 are presented in Art. 193 of the Tax Code of the Russian Federation.

The tax authorities carry out a documentary check, take into account the contract of the taxpayer with his counterparty, payment documents in conjunction with bank statement on the transfer of funds, a cargo customs declaration, copies of supporting transport documents evidencing the export of excisable products outside Russia.

The tax period for the internal sale of excisable goods is a month, for those transported across the border - in accordance with the Labor Code of the Russian Federation.

An example of determining the amount of excise

Initial conditions: Distillery produces vodka with an ethyl alcohol content of 40%. Its production is characterized by a monthly volume of 500 liters. The current tax rate is 210 rubles per liter of anhydrous ethyl alcohol. The amount of excise tax on purchased ethyl alcohol is 1650 rubles.

Solution: The taxable base will be: 500 x 40% = 200 liters.

The amount of excise tax corresponding to the sold vodka: 200 liters x 210 rubles = 42,000 rubles.

The amount of excise payable: 42,000 - 1,650 = 40,350 rubles.

Conclusion

Indirect taxes are an indispensable attribute of the modern tax system. Of particular importance in it is VAT, which provides the largest amount of tax budget revenues (33-35% for Russia). It should be noted that the VAT tax rate is an important incentive for economic development. It is not surprising that during the period of building up the country's economic potential, starting from 1992, the VAT rate in the Russian Federation decreased from 28% to 18%.

Note that the excise is an indirect tax, but rather specific. Although it has an order of magnitude smaller share in tax revenues than VAT, however, its rates are an indicator of the attitude of the state towards the middle class.

Having citizenship of any state and being in constant interaction with various state structures, we receive various benefits: education, medicine, we are protected, we solve any problems in administrative institutions, we receive various benefits, etc. The formation of the state budget for these purposes is possible when direct and indirect taxes are received from the regions in full.

Taxes direct and indirect - what's the difference?

Taxes are mandatory, statutory payments that are withheld from citizens and legal entities ( different kind enterprises) to the budgets different levels in order to form their income. Exist various classifications taxes, in this case, we will consider direct and indirect taxes.
Direct taxes depend on the income of all categories of taxpayers and are withheld when income or other material benefits are generated. These include: income tax, property taxes, income tax and others.
Indirect taxes are usually included in the price of the goods we purchase and we pay them simply by making a purchase. Customs duties, excises, VAT are all types of indirect taxes.

Thus, the essential difference between direct and indirect taxes is that the former depend on income and are levied upon its formation, while the latter do not depend on income and are included in the cost of goods and services.
Simply put, direct taxes are taxes on income and property, while indirect taxes are taxes on goods and services. Therefore, if you, for example, do not buy imported or excisable goods, then you will not be a payer of these types of indirect taxes.

Let's take a closer look at what direct and indirect taxes are.

Direct taxes - from the taxpayer to the budget!

The most important direct taxes for citizens are the tax on income from individuals and property tax.
The name "property tax" speaks for itself - this is a tax that is levied on the property of citizens: houses, apartments, land, vehicles, antiques. Property received as a gift or inherited is also subject to taxation.

personal income tax, or income tax, is taken from all types of income available to citizens: from wages, from leased property, from interest from shares and other securities, and so on. Even if a miracle happened and you won money in the lottery, you will have to pay income tax on this amount.
Pensions and various social benefits are not taxed.

The interest rate on income tax depends on the type of income, for example, 13% is withheld from wages, and dividends received from shares are taxed at a 15% rate.

For individual entrepreneurs and organizations carrying out certain types activity, the tax legislation of the Russian Federation provides for several special regimes that allow a single tax to replace several types of tax payments at once.

Many enterprises and individual entrepreneurs choose for their activities such a type of income tax as UTII - a single tax on imputed income.
The essence of UTII lies in the fact that this tax does not depend on the actual profit that an individual entrepreneur or organization receives, but on the estimated income established (or imputed) by the tax inspectorate.
The types of activities that fall under the UTII regime are determined by law at the level local authorities. Imputed income tax must be paid quarterly.

Small business good option is a simplified system of taxation. It, as well as UTII, involves the replacement of several taxes with one. The objects of taxation under the simplified tax system are the organization's income, and then the rate is 6%, or income minus expenses, with this option, a rate of 15% is applied. Individual entrepreneurs and organizations operating under the simplified tax system have the right to choose for themselves which indicator will be the object of taxation. For a report on the simplified tax system, a declaration is submitted to the tax authorities once a year.

The main direct tax for legal entities is income tax. Here the object of taxation is the balance sheet profit. The tax rate is 32%, and the tax on profits from intermediary services reaches 45%.

As property taxes legal entities are required to pay corporate property tax based on its average annual book value, land tax, etc. Property tax rates depend on the type of activity of the enterprise (but not for each specific enterprise).
Taxpayers independently calculate taxes in accordance with established tax periods.

Indirect taxes - we study the specifics!

So, we have already found out that the main types of indirect taxes are value added tax, various customs duties, excises. The value of indirect taxes is very high, since they bring almost half of the income to the state treasury.
What is the peculiarity of this type of taxes? It lies in the fact that formally their payers are the producers of certain goods and services, but in fact they are the consumers of these same goods and services.

For example, no matter how long the chain from the producer to the end consumer, each person involved in it at its stage is a VAT payer, including the consumer himself. Thus, all business participants that create added value are subject to this type of taxation.
Currently interest rate for VAT is 18%. For some licensed activities, the legislation provides for tax incentives.

Customs duties are levied on the import of goods from abroad, and their calculation depends on many factors, including political ones.
Excise duties are levied only in the field of production, on services this species tax does not apply. There is a list of excisable goods, in particular, they include alcohol and tobacco products.

However, in order to avoid serious problems, we advise you to honor not only the criminal, but also the tax code. As they say, pay your taxes and sleep well...

The tax systems operating in our country are periodically reformed. Conditions, rates, coefficients, types of reporting forms are changing, therefore, for those for whom the topic of direct and indirect taxes is relevant, it is important to be aware of these changes.

Income tax 2015 rate: what part of the profit will the state take from the business? Income tax rate 2015-2016: it is a pity that money cannot be invested in taxes!