Which of the following taxes are direct. Direct taxes in the Russian Federation. Taxes are direct and indirect. Direct taxes are

Many people do not even suspect that they pay daily to the state treasury a large number of fees. This happens at every step: when buying food for dinner, purchasing a fashionable imported new thing, when paying for the services of a beautician or hairdresser. And the "guilty" of this is invisible indirect taxes. To date, their role in the development of the economy Russian Federation hard to overestimate. They not only replenish the budget, but also regulate various areas of the market.

All taxes are divided into two large groups- direct and indirect. On what basis does this division take place? The classification is based on the following features:

• the time at which the tax is calculated and paid;
• the relationship of the subject and object of taxation.

Direct taxes are paid by the same person (natural or legal) who is the owner of the object of taxation. For example, a private entrepreneur (here he acts as a subject of taxation) received a certain profit from sales (object) in a month. Now he must pay from this profit the amount established by law. Direct taxes are also levied on real estate.

Indirect taxes are also levied on the taxpayer, but with one significant feature: they are actually paid by another person. For example, a factory (subject) produces office supplies (object) and sells them. The manufacturer pays VAT on the sale of stationery, but this amount is already included in the price paid by the buyer. Thus, de facto, the indirect tax is paid not by the subject of taxation, but by another person.

Kinds indirect taxes:

• universal, which are included in the cost of any product or service (the most common example is VAT or value added tax);
• individual, included in the price of goods or services special type(this includes excise duties, taxes on the purchase of jewelry, on the purchase and sale of real estate);
• fiscal monopolies - payments for obtaining documents issued only by the state, that is, the state acts as a monopolist in this area (for example, fees for obtaining licenses and permits);
• customs duties paid by importers and exporters of products (in fact, they are included in the cost of goods).

What are indirect taxes for?

Indirect taxes perform the following main functions:

• fiscal - that is, providing the state with funds;
• regulatory - they either encourage any sector of the economy, or hinder its development.

VAT and replenishment of the state budget

VAT (Value Added Tax) is the youngest variety. His "father" is called the French economist M. Lore. In the tax system of the French Republic, VAT appeared only at the end of the 50s of the last century. Now it operates in 137 states. In the US, there is no value added tax, but there is a sales tax.

Thanks to VAT, the state budget receives additional cash. This value is created at all stages of the production of goods. The percentage paid by the buyer depends on the type of product.

Theoretically, value added is the difference between the value of the product sold and the value of material assets used to make this item. However, in real practice, it is very difficult to calculate the added value from the total.

Economists distinguish such main features of VAT. First, it is aimed at final consumption. Unlike excises and duties, it performs only a fiscal function (that is, it provides the state budget with additional funds). Also, VAT differs from excises and duties in that all groups of goods and services are subject to it.

Since 2004, the VAT rate in the Russian Federation has been 18%. Some groups of goods (for example, intended for children) are taxed at a reduced rate, while others are not subject to taxation.

Excise duties - regulators of the economy

Like VAT, excise duties are included in the price of the goods and paid by the buyer. Usually they are set for products of high value and for those goods that the state produces as a monopolist.

Among the goods on the sale of which excises are established, - alcoholic drinks, cigarettes and other tobacco products, cars, Jewelry, gunshot and gas weapon, diesel fuel, etc. Gambling and lotteries are subject to excises.

The imposition of excises on some goods affects their production and final consumption. These products become more expensive, so people reduce the consumption of excisable goods. Manufacturers, under the influence of a significant reduction in demand, are forced to reduce the volume of batches. Finance naturally flow into other sectors of the economy.

The amount of excise tax is calculated using the established rates. They are specified in Article 193 of the Tax Code of the Russian Federation.

The taxpayer is obliged to report on excises on a monthly basis. Fees are paid based on sales results.

Customs duties

Customs duties are levied by the customs authorities of the state on export, transit and import goods during import and export. The payment of such tax required condition foreign economic activity.

This type of fee replenishes the state budget and protects the domestic market from a glut of foreign goods.

There are several types of customs duties: import (or import); export (or export), which in the Russian Federation apply only to raw materials; transit (to this moment Russia has zero transit duties). The WTO recommends a complete elimination of transit duties.

Customs duty rates can be calculated in different ways. Ad valorem duties are determined as a percentage of the customs value (for example, 6% of the established price of the goods).

This method is convenient for more expensive things. Specific fees are characterized by the collection of a specific amount of money for a specified unit of production. This method is convenient for bulk cargo. The mixed method consists in combining the previous two. You need to pay the largest of the amounts received.

In the Russian Federation, import duty rates depend on the country from which the goods come. Preference is given to the countries of the "third world" and the states of the CIS.

We study the advantages and disadvantages of indirect taxation

Advantages of indirect taxes:

• Indirect taxes go to the budget regularly and quickly.
• They are highly profitable for the state budget, because almost all groups of goods and services are subject to them.
• They are convenient for the consumer of goods and services, because they are already included in the cost of the final product.
• To regulate the collection of this type of tax, it is not necessary to further expand the staff of the tax service.
• Convenience: payment occurs at the time of purchase of the goods, no need to go additionally to any state authority, fill out the documentation.
• There is no coercion.

Disadvantages of indirect taxes:

• A number of economists argue that the very existence of indirect taxes contradicts A. Smith's first law - justice, because they in no way take into account the income of the payer.
• The rights of producers of goods and services are also violated. Government departments interfere in the production process to set the rate, sometimes violating the accepted technology.
• Due to the volatility of consumption of certain goods, it is often difficult to predict profits from indirect taxes.
• Profits are limited. The entrepreneur does not always have the opportunity to increase the cost of goods in accordance with the current tax rate.

How is it carried out? This article will help you learn all the nuances of paying taxes for entrepreneurs.

LLCs can benefit from the simplified taxation system. you will find guidelines to help you use this system.

Do I need to pay corporate property tax? You will learn about this.

Direct and indirect taxation: paths to an ideal economic system

For effective work taxation systems need to determine the ideal ratio of direct and indirect taxes. It is their share distribution that allows you to find out by what methods the state budget is formed - fiscal or regulatory.

Today in the world there are several taxation schemes:

• Anglo-Saxon - preference is given to direct taxes that are collected from individuals (Great Britain, Australia, Canada, etc.);
• eurocontinental - a large share of indirect fees, deductions in most cases go to social benefits;
• Latin American - the predominance of indirect taxes, which is explained high level inflation;
• mixed model - a combination of features of different schemes is chosen in order to reduce the dependence of the budget on a particular type of tax.

At this stage of development, the Russian Federation combines the features of the Eurocontinental and Latin American schemes.
The model functioning in the country is associated with the level of economic development. Direct taxes can only function successfully in a country with high socio-economic development. The taxpayer must have a good stable income and real estate. Indirect taxes are levied automatically and do not depend on the standard of living.

Conclusion

Indirect taxes in modern world exist as a premium on the price of a product or service. De facto, their buyer of products pays. The manufacturer deducts the amount received from sales to the state budget. The most common types of indirect taxes are VAT, excise duties and customs duties.

VAT (or value added tax) is set for almost all groups of goods and services. Its main function is fiscal. Excise taxes are not only a means of replenishing the state budget, but also a regulator of the economy.
Customs duty is set for import, export and transit. Often interest rate depends on interstate relations.

Indirect taxes have a number of pros and cons. Based on different points of view, their "invisibility", convenience and mechanism of income to the budget are interpreted.

Despite this, in most countries of the world, indirect taxes prevail over direct ones. This trend depends both on the socio-economic level of the country (in developing countries, direct taxation will not be effective), and on the political regime.

In contact with

There are many features by which tax payments can be classified. One of the main criteria is the division into direct and indirect taxes. What is a direct tax and what is an indirect tax? The definition of the main difference between direct taxes and indirect taxes is the possibility or impossibility of “shifting” the tax burden onto the end consumer.

Types of direct taxes

Direct taxes can be divided into 2 groups - income taxes and property taxes. These mandatory payments are paid by the taxpayer himself - the recipient of income or the owner of the property. From point of view classical theory the main difference between direct taxes and indirect taxes is the inability to redistribute the tax burden on other economic entities.

However, this is not the case for all payments. direct tax from indirect corresponds to traditional ideas

Income taxes include personal income tax and corporate income tax. These payments are indeed almost impossible to transfer to other persons.

As for the “property” group of direct taxes, the situation here is somewhat different. The owner of the property, land plot or vehicle can rent it out. Thus, the costs of taxes on the possession of these objects will actually be borne not by the owner of the property, but by the tenant.

Consequently, this group of direct taxes to a certain extent has the properties of indirect taxes.

Types of indirect taxes

Indirect taxes are levied in such a way that the taxpayer has the opportunity to compensate for the costs of their payment at the expense of other persons. The main method of such redistribution is the inclusion of tax amounts in the price of a good or service for the final consumer. Financing the costs of tax payments at the expense of the taxpayer himself is not typical for indirect tax.

Indirect taxes are following groups mandatory payments.

1. Universal taxes. Almost any sale of goods or services (with the exception of certain preferential categories) is subject to indirect taxes related to this group. Examples are VAT or sales tax.

2. Special taxes. In this case, the tax is paid only when certain categories of goods are sold (as a rule, alcohol, tobacco products, luxury goods). An example of special indirect taxes are excises.

3. State monopolies. Economic entities make payments to the budget for obtaining permits to engage in certain types of activities (licensing) or for legally meaningful action(state duty).

4. Indirect taxes, along with others, include customs duties. it special group mandatory payments, which are paid only when goods or services are moved across the border of the state.

Direct and indirect taxes - table

So, we examined the groups into which direct and indirect taxes are divided. The list of main types of taxes by groups is given in the table.

Direct and indirect taxes

Indirect taxes on business and individuals from the point of view of the state

Compared with direct taxes, the collection of indirect taxes for the state seems to be an easier task. In this case, the main taxpayer is the business, and the tax base is the sales proceeds or value added, i.e. indicators that are easy to control during the audit.

An enterprise may not make a profit for some time or not own (lease) real estate, but value added is almost always generated if at least some activity is carried out. Individuals may not be payers of personal income tax (for example, pensioners), but in any case they indirectly pay indirect taxes included in the price of purchased goods.

Therefore, we can say that, unlike direct taxes, indirect taxes are obligatory for payment by all economic entities on the territory of the state.

In addition, because Since these taxes are paid on turnover, then in the presence of inflation, the amounts of tax payments "automatically" increase in proportion to the rise in prices.

Therefore, in states with a relatively high level of inflation and difficulties in tax administration (including Russia), the ratio of direct and indirect taxes, as a rule, shifts in favor of the latter.

Indirect taxes and elasticity of demand

Speaking about the redistribution of the tax burden on the final consumer of goods and services, one should not forget that prices cannot be increased indefinitely. To what extent is it possible? It depends on a measure called the elasticity of demand. Demand is the more elastic, the more it changes when any influencing factor changes (for our case, the more it decreases when the price rises).

Accordingly, the less elastic the demand for a certain group of goods, the most the producer can shift the burden of indirect taxes on the consumers of his products.

It is no coincidence that the highest indirect taxes - excises are imposed primarily on alcohol and tobacco products. The elasticity of demand for these groups of goods is very low (simply speaking, they will be bought at almost any price), which guarantees revenues to the budget from this tax.

Conclusion

Depending on the ability to shift the burden on the final consumer of goods or services, taxes are divided into direct and indirect. Direct taxes are divided into income and property taxes, while indirect taxes are divided into universal, special, payment for public services and customs duties. Indirect taxes are easier to administer than direct taxes, and their revenues rise in proportion to inflation. Therefore, indirect taxes traditionally predominate in the structure of budget revenues of the Russian Federation.

Direct and indirect tax liabilities are a mandatory part economic system Russian Federation.

The main difference between them is in the order of collection: with direct fees, the payer himself fulfills the obligations, while indirect fees are imposed on consumers of goods and services through an intermediary.

What it is? Definition and essence

Direct taxes concern only property and income of the taxpayer. This category may include:

• immovable and movable property;
• securities;
• salary;
• profit from own business and other financial transactions.

The percentage is calculated depending on the type of activity of an individual or legal entity, the amount of income itself, and other circumstances. It is thanks to these fees that the financial stability of the state is maintained.

Indirect taxes are also called additional taxes. They are added to the percentage of profits from the provision of services or the sale of goods. This fee is charged to the buyer, with the seller acting as an intermediary. The additional percentage is included in the price of the goods, and it is paid by the consumer when making a purchase.

Another difference between them is the degree of confidentiality of information:

• Direct contributions require registration of a personal tax return with constant control over the movement of one's own budget. Many do not like this approach, so they try to hide part of the profits or property.
• Indirect ones are almost invisible. They only affect the price of the goods and are not personalized. But they have another drawback: an impressive burden on different segments of the population and linkage to inflation (the higher the inflation, the greater the percentage of added value).

The general classification of taxes in the Russian Federation is presented in the following video:

What about direct taxes? Their classification

Direct fees are calculated separately for individuals and legal entities. Individuals must regularly pay a certain percentage on:

• Real estate. It includes land, building plots and buildings, apartments, houses, and other buildings. Taxes on allotments are determined depending on their cadastral value, while the money is sent to the budget at the location. Payments for mineral resources are determined separately.
• Movable property. Passenger and freight vehicles are subject to a fee in without fail. It belongs to the regional and is sent to the budget at the place of residence of the individual. faces.
• Water resources. These include ponds and lakes that are considered private property.
• Profit. It includes wages, additional sources of income, trading in the securities market, etc.

Direct taxes for legal entities include property, transport, real estate, minerals and the following groups:

• Enterprise income. Charged from all legal entities. persons who are engaged in profitable activities in the territory of the Russian Federation. In this case, the classical tax scheme with a rate of 20% is applied. Income from any type of activity, including trading in securities, is taken into account. The calculation is carried out for a certain time period.
• Gambling business. Casinos, sweepstakes, bookmakers and other gambling establishments are subject to mandatory taxation. The payment is calculated depending on the profit.

For clarification of the total direct tax for legal entities and individuals, please contact tax office at the place of residence and calculate the final amount of monthly payments. Ignorance of changes in the tax system does not mean that liability will not be borne for violation of the procedure for payments.

The main types of indirect taxes and their features

Indirect fees are paid directly by the end consumer when purchasing goods or services. These include the following categories:

• VAT. The main category of indirect taxes. Additional value is added to the price of each good or service, regardless of type or initial cost. The fee belongs to the federal and is paid by consumers first to the seller, and then to the state. It is these funds that form the basis of the state budget and account for approximately 25% of the total deductions. At the same time, VAT is considered one of the most controversial, since any nuances associated with inflation affect the tax, which leads to higher prices.
• excises. The same added value is only charged on certain categories of goods. These include road transport, fuel different types, alcoholic beverages, tobacco products, etc. The amount of the fee is indicated on the excise stamp, which is glued at the place where the product is opened.
• State fees. Automatically withdrawn when performing financial transactions. This category includes taxes on the purchase or sale of movable or immovable property, currency exchange, transfers of funds through payment systems and banks.
• Customs duties. They take place when exporting and importing products from other countries across the border of the Russian Federation. The amount of the duty is set depending on the category of goods, their quantity, the purpose of export or import, etc.

Indirect taxes are often challenged in the courts due to the lack of a clear system for each of the categories of goods and services. Many consumers do not even think about what percentage of the cost they pay to the state. Therefore, many retail chains and sellers of goods and services indicate the amount of VAT directly next to the price. The increase in prices is also not the fault of the manufacturer, but because of movements towards inflation.

Unlike direct fees, they are charged automatically and are not included in the tax return individuals and legal entities.

You can learn more about these payments to the state from the following video:

What is the difference between indirect taxes and direct taxes?

Both of these types are tax liabilities. At the same time, there are differences between them according to several main criteria:

The country's tax system directly depends on the ratio of these types of fees. Ideally, it is necessary to adhere to the optimal ratio of the shares of different categories of taxes. This is necessary so that all participants in the tax system feel comfortable with any changes. In addition to the level of well-being of different segments of the population, the level of development of the country and the economic needs that are priority at a given time are also taken into account.

Today, a mixed taxation system is developing in Russia, which makes it possible to achieve balance in different market share segments.

Thanks to this, the interests of not only taxpayers, but also the state itself are taken into account: none of the tax categories will directly affect the formation of the country's budget, which guarantees stability.

In 2016-2017, the amount of direct fees that are paid individuals, lower than the payments of organizations. At the same time, indirect ones exceed them twice, which is considered hallmark developed country.

According to the common classification, taxes in the Russian Federation are divided into straight and indirect. While the essence of the direct tax is clear - it transfers a percentage of its 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 identify.

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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