Direct to logs. What is the difference between direct taxes and indirect taxes, their list, general characteristics and functions

Direct taxes- These are taxes levied by the state directly on income (wages, profits, interest) or on the taxpayer's property (land, buildings, securities). In the case of direct taxation, the tax amount is paid by the payer directly to the treasury. AT Russian Federation the following system of main direct taxes is in force: — Direct taxes withheld from legal entities, corporate income tax (corporate tax), corporate property tax; land tax from the enterprise. — Direct taxes levied on individuals (population) - personal income tax; property tax from the population; tax on property passing by way of inheritance and donation; owner tax Vehicle.

The object of taxation is the gross profit of the enterprise, which is the amount of profit from the sale of products (works, services), fixed assets (fixed capital), other property and income from non-operating operations minus the amount of expenses on these operations.

Types of direct taxes 1. Personal income tax (personal income tax) is a deduction from the income of taxpayers - individuals, both with and without permanent residence in the Russian Federation, including foreign citizens and stateless persons. Rate min 12% max 45%. The following are not subject to taxation: state social security benefits; all types of pensions; income received from individuals in the order of inheritance and donation; the value of gifts received from enterprises, institutions and organizations during the year in the form of things or services. 2. Corporate income tax is levied if they are recognized as legal entities. This tax makes up the bulk of corporate tax payments. Profit, net income is subject to taxation. In Russia, the rate of this tax is close to that in developed countries - up to 35%. Production associations, enterprises, as well as owners of capital pay tax on the basis of their declarations. A tax return is a statement by a taxpayer about the amount of his income. Certain types of profits received by legal entities are subject to special taxation. Thus, income from dividends received on shares, bonds and other securities issued in the Russian Federation is taxed at a rate of 15%. This rate is applied to profits from equity participation in other enterprises established on the territory of the Russian Federation. 3. Social contributions cover enterprise social security contributions and taxes on wages and labor force. They are payments made partly by the employees themselves and partly by their employers. 4. Property taxes are taxes on property, land and other real estate, gifts and inheritance. The size of these taxes is determined by the task of redistributing wealth. 5. Taxes on goods and services, primarily customs duties and taxes, excises, sales tax and value added tax. A value added tax is similar to a sales tax, in which the final consumer bears the brunt of it.

Indirect taxes are taxes on goods and services: value added tax; excises (taxes directly included in the price of a product, tariff or service); for an inheritance; for transactions with real estate and securities and others. They are partially or completely transferred to the price of a product or service. The owner of the goods or services, when they are sold, receives tax amounts, which he transfers to the state. In this case, the relationship between the payer and the state is mediated through the object of taxation. Advantages and disadvantages of indirect taxes.

The main disadvantage of indirect taxes is that they have to judge the tax capacity of payers on the basis of intermediate points, for example. on expenditures or consumption of a person, while the true ability to pay does not always and does not fully correspond to such moments. Further, in indirect taxation, it is very difficult to achieve uniformity of taxation. To the merits of indirect taxes, some also refer to the fact that these taxes are paid as if voluntarily and that they, without extending to the saved shares of income, contribute to thrift. But this cannot in any way apply to taxes on essential necessities, in which there can be no question of the voluntary payment of them. The main advantage of indirect taxes lies in their high fiscal qualities, which explain the widespread and strong development these taxes. Indirect taxes on the objects of collection are divided into: excises, fiscal monopoly, customs duties. To create an efficient and sustainable tax model in Russia, it is necessary to determine the optimal level of the ratio of indirect and direct taxation, namely: share. In addition, it is necessary to evaluate the impact and ratio of types of taxes within these two groups of taxes, that is, to come to their optimal value (tax burden that would be favorable both for the taxpayer and acceptable for the state).

23. Special tax regimes. The Tax Code of the Russian Federation (Article 18) provides for the possibility of introducing special tax regimes. They are applied only in cases and in the manner provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees. Special tax regimes: may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees; are put into effect simultaneously with the introduction of the relevant chapters of part two of the Tax Code of the Russian Federation. Special tax regimes include: 1) taxation system for agricultural producers (single agricultural tax); 2) USN; 3) the system of taxation in the form of a single tax on imputed income for certain types activities; 4) the system of taxation in the implementation of production sharing agreements. It should be noted that special regimes were applied in the Russian Federation before the adoption of the first part of the Tax Code of the Russian Federation and the introduction of the chapters of the same name of the second part of the Tax Code of the Russian Federation. At the same time, the types of special tax regimes changed and were specified. So, in accordance with the original wording of Art. 18 of the Tax Code of the Russian Federation, in addition to the regimes listed above, special taxation regimes were provided for in free economic zones (FEZ) and closed administrative-territorial entities (ZATO). At the same time, the payment of taxes in special economic zones ( Kaliningrad region, Magadan region) was also considered as a special tax regime. In accordance with federal law No. 95FZ of the Tax Code of the Russian Federation does not provide for special tax regimes for SEZs and ZATOs. However, Federal Law No. 116FZ establishes the procedure for the creation and liquidation of special economic zones (SEZ), as well as the implementation of activities in them. Taxation of SEZ residents is carried out in accordance with the legislation of the Russian Federation on taxes and fees, in connection with which changes have been made specifically for the SEZ in part two of the Tax Code of the Russian Federation. The essence of these changes is to establish tax benefits for SEZ residents for such taxes as VAT, income tax, excises, UST, corporate property tax, land tax.

Examples of direct and indirect tax

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The classification of taxes may differ depending on the basis. Most often, taxes are divided into direct and indirect, this differentiation depends on where exactly the source of their payment is formed.

What is their main difference for an entrepreneur, which taxes are direct and which are indirect, and whether these two types can be transferred one into another, we try to figure it out below.

Direct taxes - historically the first

When the prototype of the tax system appeared in the world, the first taxes that were imposed on people were just direct taxes. They had to be paid from their property or everything that amounted to profit for a particular period.

Basically, the main idea direct tax and remains the same today.

direct tax is a payment made by an individual or legal entity to the state from the income and/or property received.

The payer of such tax is a person who has received income or owns property, if this income or property constitutes a tax base.

Tax agent (a person who transfers tax to state system) and the actual payer in the case of a direct tax are exactly the same.

Properties of direct taxes

Direct taxes are:

• obligation- they are charged regardless of the will of the payer;
• immediacy- direct connection between the state and the entrepreneur: the tax burden is felt by the payer constantly and regularly;
• orientation- immediately after the transfer of funds from these taxes, the federal, regional or local budget receives;
• calculation- are calculated according to a special formula: the product of the percentage tax rate by the quantitative equivalent of the legally established base;
• differentiation– for certain categories of payers it is possible tax incentives or even the possibility of not paying a certain tax;
• declaration- state bodies have information in advance about the amount of tax transferred, as the entrepreneur submits the appropriate tax return or other reporting document;
• direct impact on the economy- the management of economic processes largely depends on direct taxation: from supporting priority business sectors to suppressing less acceptable ones.

Read also: What is included in the maintenance of common property

Types of direct taxes

1. Upon receipt of profit, direct taxes can be divided into:
   • taxation of actual income: the payer deducts a percentage of the actual profit received, based on his ability to pay (for example, income tax, income tax, etc.);
   • taxation of expected profits: an object subject to tax is potentially a source of profit, from which a certain percentage will be withdrawn (property tax, land, transport and other taxes).
2. Having determined whether the payer is subject to a special taxation regime, one can distinguish:
   • real taxes - paid on a general basis, depending on real income (for example, personal income tax, mineral extraction tax, etc.);
   • personal - accrued taking into account the individual characteristics of the payer, if he is provided with any benefits (for example, personal income tax, inheritance or gift tax, capital gains tax, etc.).
3. Depending on who exactly will be the payer, the tax is intended for:
   • individuals - for example, personal income tax, water, transport, land plot and etc.;
   • legal entities (organizations) - personal income tax from employees, on water resources etc.;
   • payment by both.

Indirect taxes: who pays, their properties and types

Another form of taxes, in contrast to direct taxes, is related to the sale of goods, services, works. Its source is part of another payment that the consumer will make. The entrepreneur puts a certain mark-up into the cost, which includes, in addition to the cost price and the share of profit, also a part for the payment of tax.

Thus, indirect tax- this is a payment levied on the sale of goods, services or performance of work, pledged in the form of a surcharge included in the price or tariff.

The tax payer is the owner of the enterprise - the manufacturer or organizer of the provision of services, but the tax will be formed from the funds of consumers, that is, in fact, the payer is the buyer of the goods or services. The entrepreneur himself in the case of indirect tax acts as a tax agent (collector).

NOTE! There are options where the indirect tax is not passed on to the consumer. For example, the buyer included VAT in the price of the goods, but such a price caused a decrease in demand, and it had to be reduced. In such a case, the indirect tax will be paid in part from the profits of the entrepreneur, thereby becoming to some extent direct.

Properties of indirect taxes

Indirect taxes have the following features:

• full or partial inclusion- the surcharge can include both the entire tax in full and a certain part of it;
• entrepreneurial responsibility- in fact, the entrepreneur is an intermediary between the state and the actual payer of the tax, but it is he who will be asked for late or incomplete tax payment;
• closeness- the consumer does not know exactly what amount of the price of a product or service he pays to the state;
• steadfastness- it is impossible not to pay such a tax, since the consumer automatically gives funds for it by paying for a product or service;
• irregularity- such taxes are distributed unequally, they are introduced mostly on goods and services, the demand for which is increased.

Types of indirect taxes

1. Individual taxes(they are also called excise taxes) - set on high-demand goods so that the state can receive a percentage of the excess profits of distributors or manufacturers in its budget. They are also levied on goods whose excessive consumption can cause harm to health in order to limit their sale, for example, alcohol and tobacco products. They also apply to some luxury items. The individual tax is a percentage of the price at which the product is sold.
2. Universal taxes- are charged on the basis of the margin that is set for the product (service) on different stages its production and distribution. All goods are taxed, except for separately specified socially significant groups. An example is value added tax.

Not subject to VAT :

• certain medical goods and services;
• leasing premises to foreigners;
• services for the upbringing of preschool children;
• archive services;
• catering in medical and educational institutions;
• passenger transportation within a city or other territorial unit;
• funeral services;
• some other types of services listed in paragraphs 9-30 of article 149 of the Tax Code of the Russian Federation.

The combination of direct and indirect taxes constitutes the taxation system of the Russian Federation.

Indirect and direct taxes

From the time of the formation of the first states, the first taxes appeared. They could be levied in kind or in cash, but their essence has always remained the same: the subject gives the government part of his income to cover state needs. For example, to provide an army that protects the people, create irrigation facilities that irrigate fields and feed the population, and so on. Today, taxation has become much more complicated, has received new forms and methods, as well as principles aimed at making it as fair as possible (principles of transparency, convenience, proportional methods of taxation, and so on). The earliest form of this tribute is the so-called direct taxes. They were paid directly from the income and property of the subject/citizen. In modern states, taxes are divided into whole line varieties. The main classification divides them into indirect and direct taxes. They, in turn, are divided into further varieties. So, direct taxes are the following: income, property taxes on profits, on the extraction of minerals, from inheritance and donation, and others. An indirect tax follows from the established margins on goods and services of the producing enterprise. It is on these margins that the state tax is established. Thus, the taxpayer pays it to the treasury not by himself, but through the purchase of something.

• Income tax. This is the main type of such tax. It is calculated in
  dependent on income individual. This takes into account the amount of his expenses that comply with the law, documented. Income direct taxes in the Russian Federation are currently 13% (this is the main, most common rate, although there are other options).
• income tax. It is charged on profit commercial organization. Profit in this case is defined as the difference between the income from the commercial activities of the enterprise and the amount of discounts and deductions established by law (sales costs, transportation costs, advertising costs, etc.).
• property taxes. These are direct taxes, respectively, established on the property of individuals and legal enterprises.
• Inheritance tax. In this case, it is levied on the transferred property from the deceased to the heir. The latter is the payer.
• Gift tax. Similar to the previous view. Property transferred is taxed.
• Mineral extraction tax. It provides for tax rates on the national wealth extracted from the earth: oil, gas, coal, solid condensate and others. useful resources RF.

Indirect taxes and their types

They are divided into three types:

• excises. They are set on highly profitable goods and are calculated as a percentage of their selling price.
• Customs duties. These are taxes that are paid at the moment when goods cross the border during import and export operations. In addition to filling the budget, this tool provides protection and support for the domestic manufacturer.
• fiscal monopolies. This is a payment of individuals or legal entities for certain public services (provision of licenses, permits, printing and processing of forms, and others).

How important is their classification into indirect and direct taxes for taxes? Yes, because it helps to clearly understand the order of their accrual and contributes to the correct determination of the base on which they are accrued.

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So, direct taxes are associated with property or with the result of the enterprise, and indirect taxes are associated with consumption processes. But which taxes operating system are considered direct, and which are indirect? This article is about this.

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Types and characteristics of taxes

First of all, do not confuse taxes with fees and insurance premiums. as is often done:

1. Fees- these are amounts collected only when performing actions that have a legal significance. For example, state duties - they are charged only when we are talking on the registration of enterprises. on participation in court, etc.
2. Insurance premiums- these are the amounts based on the calculation of wages;
3. taxes These are compulsory payments. They are directly related to the activities of the enterprise: with the sale of goods, with the provision of services, with the sale of property, etc.

About the nature of taxes and fees, see the following video:

It is taxes that division into direct and indirect:

1. indirect those payments are recognized that are accrued upon the occurrence of the fact of consumption of a product or service. They are included in the sales price and are subject to compensation by the end user. Although the actual payer of indirect tax is the seller and (or) the manufacturer. Often indirect taxes may exceed the manufacturer's price in their load: until the goods reach the final consumer, each of the sellers will wind up an indirect tax on it and its own percentage of profitability. As a result, the smaller the chain of intermediaries between the manufacturer and the end consumer, the lower the price of the goods;
2. Direct taxes are considered to be those taxes that are charged either on the income (or profit) received or on property. In the first case, when the base is income, taxes are called personal. And those levied on property are real.

The specificity of personal taxes lies in the fact that they may be charged :

• even if the taxpayer received actual loss. This applies, for example, to income tax. determined by the accrual method: in this case, the profit is not real cash flows, and accounting records, confirmed by documents;
• from a smaller tax base. even if the taxpayer made a significantly larger profit. For example, the patent system, according to which for the right to practice entrepreneurial activity a contribution is paid that is tied to the normative, and not to the actual indicator.

You can learn more about tax classification in the following video:

Direct taxes of the Russian system

In fact, the tax system of the Russian Federation is divided into many criteria :

1. on local, state and federal taxes;
2. for general and special taxation regimes;
3. on taxes levied on enterprises, entrepreneurs and citizens;
4. taxes on property and income.

Within this system, there are indirect and direct taxes, which can be either federal or related to special regimes, etc.

Direct taxes domestic system are:

1. income tax. Profit is determined by the positive excess of income over expenses. Conversely, the phenomenon entails a loss and the complete absence of the need to charge tax. The tax itself is levied only on legal entities;
2. personal income tax or personal income tax. Depending on the type of transaction performed, its own tax base, the principle of its determination and tax calculation differ. In some cases, tax may be charged on fully received income, and in others - minus expenses or statutory amounts and benefits. This tax is paid by both entrepreneurs from their income, and ordinary citizens - either themselves, or for them, this is done by the employer or source of income;
3. Simplified system- it replaces several taxes at once: on value added, on the income of an individual (excluding the amount paid for employees), on property, on the profits of organizations. This tax is calculated either on income or on the positive difference between income and expenses;
4. Transport tax organizations, entrepreneurs, and citizens pay if they own vehicles, including motor boats, ships, helicopters, motorcycles, etc. The tax basis is engine power. The rate is differentiated based on engine power;
5. Land tax paid by all owners land plots. The tax rate depends on many factors, in particular, on the quality of the land, its location, and other criteria. The basis for calculating the tax cadastral value land;
6. Property tax exists separately for organizations and for individuals. The rates and the procedure for accruing and reporting on tax are seriously different. The common thing is that the basis for calculating the tax is the property that belongs to the taxpayer by right of ownership. But organizations are taxed only on the average annual value of movable and immovable property. And for individuals - a cadastral valuation of real estate only;
7. NDPI or the mineral extraction tax is paid by those organizations and entrepreneurs who are users of the subsoil. The tax is charged either on the cost of production or on its volumes;
8. ESHN or a single agricultural tax is paid by agricultural producers - both organizations and entrepreneurs. The tax is charged on the difference received in case of excess of income over expenses; replaces such taxes as on property and on the income of individuals (except for those amounts of this tax that must be paid by the employer), on profits of organizations and value added;
9. UTII or single tax on imputed income can be conditionally called a direct tax, since it is paid on the basis of an imputed indicator of income, and not actually received. The same can be said about the tax levied under the patent system and from the gambling business.

But the system of indirect taxes is not so great, but no less significant.

Indirect taxes of the domestic tax system

Indirect taxes include those taxes that are charged on consumption, the sale of goods or services, and are actually paid by the consumer.

These include:

1. VAT or value added tax. It is paid as the difference between the accrued tax amount to the buyer and the input tax amount from the seller. Tax is charged at three rates: 18%, 10%, 0%. Despite the fact that many do not perceive 0% as a rate, it is still a rate and the right to use it must be confirmed in the tax structure. Goods or services subject to VAT upon sale. The basis for applying the tax deduction, i.e. its reduction, serves as an invoice. This document is issued by the supplier of goods, services;
2. Excise. The most common objects of this tax are cigarettes and alcohol, although the list of taxable goods is not limited to them. Excise rates vary according to many criteria, for example, by type of alcoholic beverage, etc.

Both excise and VAT are paid by those who are required by law to do so, i.е. organizations and entrepreneurs who are general mode taxation or are engaged in the production and sale of excisable products.

These taxes serve as a significant premium to the price of products or services.

What is the function of taxes

Frankly speaking, taxes have only one function - replenishment of the budget. Taxes do not have a strict target orientation either. For example, it is erroneous to assume that the transport tax is levied for the purpose of road reconstruction. All taxes go to the budget to cover its expenses, in which next year road repairs may or may not be envisaged.

As for the regulatory function that is often attributed to taxes, it does not exist as such. But if the state begins to increase the tax burden on business, trying to regulate it in this way, it ends up with a shadow economy.

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Direct and indirect taxes: examples

The tax system of the Russian Federation classifies the taxes levied as direct and indirect. The conditional table of direct and indirect taxes also subdivides according to other criteria: what budget is replenished (local, regional, federal), how they are applied (general, special), from whom they are charged (from individuals, from legal entities).

How do direct taxes differ from indirect taxes, what are the features of each type and how are they applied in practice?

Which are accrued to specific legal entities or individuals, while they are paid directly to those who are accrued and cannot be transferred to other persons. Direct taxes in the Russian Federation are the following on corporate profits, income tax, land tax, tax on transactions with securities, inheritance tax, property tax, etc. Direct taxes are an earlier historical form of tax payments.

The following direct taxes are levied on individuals (citizens) - property tax; income tax; tax on property received as a result of gift or inheritance; transport tax.

The primary place is given to income tax, since it is the main tax charged on the personal income of citizens. In combination with other economic instruments, this tax is aimed at ensuring a fair redistribution of income received from enterprises, organizations and institutions, as well as funds received from other sources or from an individual labor activity. The object of taxation is that received by a citizen during the calendar year, not only in cash, but also in kind. When calculating income tax, the legislation determines the amount of the applicable non-taxable minimum, i.e. a certain part of the income received is not taxed. It is not allowed to pay income tax at the expense of organizations, enterprises and institutions. Citizens submit to the tax authorities a report on the income they received, i.е. a declaration is filled out, which indicates all the information for the year on the income received, indicating each source of payments, as well as the amounts of tax accrued and already paid on these incomes.

are held P direct taxes in the Russian Federation and from legal entities (organizations, enterprises, institutions and individual entrepreneurs). These include the following direct taxes, types - corporate tax (income tax), land tax and property tax.

Business income tax is charged on the income of individual entrepreneurs and partnerships. At the same time, direct taxes, types of tax charged on personal income, have an impact on joint-stock companies, because all companies must withhold a specified percentage of the earnings of the workers employed by them and transfer it to the state.

Among direct taxes, the next most important is the profit tax, which is characterized by a steady decrease in its share in general taxes. In many countries, a special tax system is used for corporations, expressed in the form of a corporate tax. It is a cash fixed deductions to the budget, made from the balance sheet profit. At the same time, the rest of it is subject to taxes on retained earnings and dividends. The main disadvantages of income tax include the fact that the taxable base includes inflation, in which the difference between the initial and current value is actually considered the income of the organization and, accordingly, is subject to taxation.

Corporate taxable income includes

1. non-operating income;

2. income received as a result of the sale of goods (services, works) and property rights.

The tax base is determined for each type of income separately, since they are subject to different tax rates.

To the main disadvantages Russian system taxation can be attributed to the instability of taxes, the periodic change in the amount, and benefits. All this undoubtedly plays a negative role. The instability of the Russian tax system is main problem taxation.

The gradation of taxes into direct and indirect does not affect the work of an entrepreneur, but it is necessary to know about these types in order to understand who pays how much and to whom. Properly owning this information, you will be able to plan your activities more accurately and understand how much you really pay to the state. Direct taxes and indirect taxes ultimately fall on the end consumer, but there are times when a sole proprietor must take some of the indirect taxes on himself. In this article, we will consider this situation and find out how necessary it is, in what percentage you can take on these payments.

What are direct and indirect taxes

These two types of taxes differ in one feature - by the source where the tax payment system is formed. Simply put, whoever pays the tax is the source of the payment. But it is difficult to imagine that these sources are different, because all taxes, whatever they are, are paid by taxpayers, citizens of the state, that is, people. But the method of payment and the formation of certain taxes are different. If we understand that all these multi-layered taxes are ultimately paid by you and me, ordinary people, then the real income of the state is simply amazing.

So, direct taxes are those payments that are made directly by the taxpayer, that is, private individuals. And the indirect tax is included in the cost of goods and services and in other payments. Although economic theorists argue that the actual consumer does not pay taxes included in the cost of goods, practice shows that it is we who pay for the goods standing on the store shelf, in the price of which VAT is “hidden”, for example. Therefore, indirect taxes are called so because they are veiled for ordinary citizens.

Direct taxes are levied directly from the taxpayer, from his income, as well as from the estimated income, this is from the acquisition of property, from the purchase of real estate, from the possession of any benefits. The percentage of such taxes is always a constant value, depending only on the real amount taxed.

Direct taxes are of two types. Detailed transcript taxes on real incomes. This is an income tax on the salary received, a tax on the profits of an individual entrepreneur or a legal entity, it is also a tax on income from the work of capital and many other types. That is, these are the taxes that are calculated and paid from actually received in the form of profit of any kind, they reflect the real solvency of payers. These taxes are visible and understandable to us, how much a person received, paid so much.

The second type of direct tax is on estimated income. And there are already interesting moments. For example, the purchased apartment is considered to be the expected profit, we pay property tax every year. The wording of the tax is deductions from profits receivable. If you follow sound logic, the state assumes that a citizen has bought an apartment and receives income from it (for example, rents it out) and therefore bills him for real estate tax. But! If a person actually rents out an apartment, then he needs to report to the tax office and pay tax on the profit received, but already real. So what is the first tax for? The same taxes include transport, land and some other types of taxes. Economists can correctly explain the differences between real and estimated income, but the payer, ordinary person, this does not make it easier, and he will not pay less, unfortunately.

Indirect taxes

The same happens with indirect taxes. interesting stories. They are paid by the same ordinary citizen when buying goods, services, works, because they are already included in the price. Psychologically, this tax is perceived easier, we just do not think about it when we pay at the cash desk. This is how we pay VAT, but in exactly the same way we reimburse producers and sellers of excises, sales tax, etc.

Indirect taxes include individual and universal. Individual - these are taxes that are levied on certain groups of goods that bring very high income. Universal indirect taxes are paid on all other goods and services, with the exception of socially important ones.

Indirect taxes include customs duties, we also compensate them when buying imported goods. This once again proves that the final buyer pays for everything, and this is one of the features of taxes. The second feature of indirect taxes is the ability to collect them quite fully and well. After all, the payment of individuals is included in the taxable base of entrepreneurs and legal entities. Therefore, the Tax Code considers these taxes in the first place, and pays close attention to them.

But there are situations when indirect taxes cannot be shifted to the consumer and an individual entrepreneur is forced to take them upon himself, contrary to the laws of the economy. If the state raises the tax rate, then the entrepreneur is forced to raise the price of the goods. The buyer, seeing such an increase on the counter, begins to buy goods in smaller volumes. And then the question arises before the entrepreneur - to sacrifice the volume of sales or the price of the goods.

Here it is necessary to find the golden mean. Of course, the buyer will get used to the increased price, but it will take some time for this (from 2 to 9 months, depending on the level of increase and the need for the product). Therefore, you will have to reduce the selling price of the goods, and starting to pay a higher tax, the difference will be reimbursed on your own. These losses can be carefully planned, deriving the exact percentage of a possible price increase one-time or in stages. This is an example of turning an indirect tax into a direct one.

Thus, the gradation into direct taxes and indirect taxes has a very significant effect on the taxation system, making all commodity values, services and work in the state accountable and taxable without exception. But any "wisdom" of the state in the form of double taxation causes a double brainstorming on the part of the townsfolk who find ways to evade taxes. The only calming thing is that this eternal struggle is going on not only in our country ...

E.Shchugoreva

Video about tax classification:

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 business. 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 owned legal entity vehicles.
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.

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Since in tax office comes regularly reporting documentation, as well as declarations with various organizations and from individual entrepreneurs, the number Money, which 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 our country are paid by individuals, individual entrepreneurs and organizations. The entire tax system in Russia is based on a combination of direct and indirect taxes. What are these taxes, what is their difference and what type of personal income tax can be attributed to - direct or indirect - about this in our article.

What is the difference between direct and indirect taxes?

The division of taxes into direct and indirect depends on the way they are collected from the taxpayer.

Direct taxes:

• They are withheld directly from the income received by the taxpayer, or from the value of his property and immediately go to the state budget.
• They are divided into taxes withheld from income actually received (for example, income tax, personal income tax) and taxes on estimated income, that is, that which can be received under certain conditions (for example, UTII, patent).
• Payers of direct taxes may be subject to tax incentives, in certain cases even tax exemption is possible (for example, “simplifiers” and UTII payers do not pay income tax and some others).

Indirect taxes:

• They are charged from the buyer, and not from the manufacturer (seller), therefore they are considered more “hidden”.
• Included in the cost of goods or services in the form of a surcharge to the price (VAT, excises, customs duties).
• Having received payment from the buyer, the manufacturer or seller reimburses the amount of indirect taxes to the state, in fact, being a tax intermediary.

Simply put, direct taxes are paid by the taxpayer himself in the form of a fixed percentage of his income, and indirect taxes are paid by the buyer of the goods or services.

What type of income tax is

Income tax, also known as personal income tax, is the main tax levied on the income of individuals. AT tax code Chapter 23 is devoted to him in the Russian Federation. The tax rate depends on the type of income received and ranges from 13 to 35 percent. Most of of all personal income tax goes to the budgets of the constituent entities of the Russian Federation, and the rest goes to local budgets(Art. 56, 61 of the Budget Code of the Russian Federation). But the taxpayer pays tax without distribution according to budgets, according to one of the CCC established for the payment of personal income tax.

Is income tax a direct or indirect tax? The answer to this question is unequivocal - this is the main direct tax that is levied on the actual income of both residents and non-residents who receive income in Russia. Taxed:

• cash income,
• income received in kind,
• material benefit.

Some income is exempt from personal income tax, for example: pensions, maternity benefits, unemployment benefits, alimony, some lump sum payments paid in the form of material assistance, income from the sale of property owned for more than 3 years, and other income listed in article 217 of the Tax Code of the Russian Federation.

Taxpayers have the right to reduce the amount of income from which the tax is calculated by applying tax deductions. Some of them allow you to return part of the previously paid tax, for example property deduction when buying real estate (Articles 218 - 221 of the Tax Code of the Russian Federation).

The tax base for income tax must be considered separately for each type of income of an individual, if different tax rates are set for them.

The calculation of personal income tax and its payment to the budget can be made:

• declaratively, that is, an individual submits a declaration to the IFTS for himself in the form 3-NDFL, in which he shows his income and independently calculates the tax. So act individual entrepreneurs, private lawyers and notaries, as well as individuals who have received income listed in Article 228 of the Tax Code of the Russian Federation. The deadline for filing a declaration is until April 30 of the year following the reporting year, persons who are not required to declare income (for example, when submitting a declaration to receive deductions) can provide 3-personal income tax throughout the year;
• source of payments when the tax is calculated and withheld from the income of an individual by a tax agent. This happens when an employer, as a tax agent, withholds personal income tax from employees' salaries, transfers it to the budget, and then reports to the tax authorities on payments to individuals and tax withheld. On a quarterly basis, during the month following the reporting quarter, the IFTS submits form 6-NDFL, where the employer shows the summarized amounts of income and tax, and at the end of the year, before April 1, certificates 2-NDFL with information on income and withheld tax for each individual. The employee himself in this case is not required to declare his income, but he can do it voluntarily, or to receive a tax deduction.

These are the main points of taxation of income of individuals income tax. What type of tax we have determined: personal income tax - a direct tax calculated on the income of individuals minus tax deductions.