Direct taxes- these are taxes levied by the state directly on income (wages, profits, interest) or on the property of the taxpayer (land, buildings, securities). In the case of direct taxation, the tax amount is paid by the payer directly to the treasury. IN Russian Federation valid next system main direct taxes: - Direct taxes withheld from legal entities, corporate income tax (corporation tax), corporate property tax; land tax from the enterprise. — Direct taxes levied on individuals (population) - personal income tax; By property tax from the population; tax on property transferred by inheritance and gift; owner tax Vehicle.

The object of taxation is the gross profit of an enterprise, which is the amount of profit from the sale of products (works, services), fixed assets (fixed capital), other property and income from non-sales operations minus the amount of expenses for 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%. Not subject to taxation: state benefits for social insurance; all types of pensions; income received from individuals through inheritance and donation; the value of gifts received from enterprises, institutions and organizations during the year in the form of things or services. 2. Enterprise income tax is levied if they are recognized as legal entities. This tax is the main part tax payments enterprises. Profit and net income are subject to taxation. In Russia, the rate of this tax is close to that in force in developed countries- up to 35%. Production associations, enterprises, as well as capital owners pay tax on the basis of the declarations they submit. A tax return is a statement by the taxpayer about the amount of his income. Certain types of profit received by legal entities are subject to special taxation. Thus, profits from dividends received on shares, bonds and other securities issued in the Russian Federation are taxed at a rate of 15%. This rate applies to profits from equity participation in other enterprises established on the territory of the Russian Federation. 3. Social contributions cover social security contributions of enterprises and taxes on wages And labor. They are payments that are made partly by the workers 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 objective of redistributing wealth. 5. Taxes on goods and services, primarily customs duties and taxes, excise taxes, sales tax and value added tax. Value added tax is similar to sales tax, in which the end consumer bears the brunt of it.

Indirect taxes- These are taxes on goods and services: value added tax; excise taxes (taxes directly included in the price of goods, tariffs or services); for inheritance; for real estate transactions and securities and others. They are partially or fully transferred to the price of the product or service. The owner of goods or services upon their sale receives tax amounts which are transferred to the state. IN in this case the connection between the payer and the state is mediated through the taxable entity. Advantages and disadvantages indirect taxes.

The main disadvantage of indirect taxes is that with them the tax ability of payers has to be judged on the basis of intermediate factors, for example. on the expenses 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. The advantages of indirect taxes include the fact that these taxes are paid as if voluntarily and that they, without extending to saved shares of income, promote frugality. But this cannot in any way apply to taxes on basic necessities, in which there can be no question of paying them voluntarily. The main advantage of indirect taxes lies in their high fiscal qualities, which explains the wide distribution and strong development these taxes. Indirect taxes according to the objects of collection are divided into: excise taxes, fiscal monopoly, customs duties. To create an effective and sustainable tax model in Russia, it is necessary to determine the optimal level of the ratio of indirect and direct taxation, namely: their 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 arrive at their optimal value (tax burden that would be favorable both for the taxpayer and acceptable for the state).

23. Special tax regimes. Tax Code RF (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 corresponding chapters of part two of the Tax Code of the Russian Federation. Special tax regimes include: 1) taxation system for agricultural producers (unified agricultural tax); 2) simplified tax system; 3) taxation system in the form of a single tax on imputed income for individual species activities; 4) taxation system for the implementation of production sharing agreements. It should be noted that special regimes were used in the Russian Federation before the adoption of the first part of the Tax Code of the Russian Federation and the enactment of the chapters of the same name in the second part of the Tax Code of the Russian Federation. At the same time, the types of special tax regimes changed and were clarified. 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 akh (FEZ) and closed administrative-territorial formations (ZATO). At the same time, 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 SEZs in part two of the Tax Code of the Russian Federation. The essence of these changes is to establish tax benefits for SEZ residents on taxes such as VAT, profit tax, excise taxes, unified social tax, corporate property tax, and land tax.

Examples of direct and indirect tax

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Tax classification 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 transform into one another, we will try to figure out below.

Direct taxes – historically the first

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

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

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

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

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

Properties of direct taxes

Direct taxes are inherent in:

• obligation– they are collected 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;
• focus– immediately upon transfer of funds from these taxes, the federal, regional or local budget receives;
• calculation– calculated using a special formula: the product of the interest tax rate and the quantitative equivalent of the legally established base;
• differentiation– for certain categories of payers possible tax benefits or even the possibility of not paying a certain tax;
• declaration– government bodies have information in advance about the amount of tax transferred, since the entrepreneur submits the corresponding tax return or other reporting document;
• direct impact on the economy– management largely depends on direct taxation economic processes: 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. Based on the 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 solvency (for example, profit tax, income tax, etc.);
   • taxation of expected profit: the taxable object potentially represents 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 tax regime, we can distinguish:
   • real taxes - paid on a general basis, depending on real income(for example, personal income tax, mineral extraction tax, etc.);
   • personal – calculated taking into account individual characteristics the payer if he is provided with any benefits (for example, personal income tax, inheritance or gift tax, capital gains tax, etc.).
3. It depends on who exactly the payer is whether the tax is intended for:
   • individuals - for example, personal income tax, water, transport, land plot and etc.;
   • legal entities (organizations) - personal income tax for employees, for water resources, etc.;
   • payments by both.

Indirect taxes: who pays, their properties and types

Another form of taxes, unlike direct taxes, relates to the sale of goods, services, and works. Its source is located within another payment that the consumer will make. The entrepreneur includes a certain markup in the price, which includes, in addition to the cost and profit share, also a part for paying tax.

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

The payer of the tax is considered to be the owner of the enterprise - the manufacturer or organizer of the provision of services, but the tax will be generated from the funds of consumers, that is, in fact, the payer is the buyer of the product or service. In the case of indirect tax, the entrepreneur himself acts tax agent(collector).

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

Properties of indirect taxes

Indirect taxes have the following features:

• full or partial inclusion– the surcharge can include both the entire tax and a certain part of it;
• entrepreneur's 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 payment of the tax;
• closedness– 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 provides funds for it by paying for a product or service;
• unevenness– such taxes are distributed unevenly; they are introduced mostly on goods and services for which there is increased demand.

Types of indirect taxes

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

Not subject to VAT :

• certain medical products and services;
• leasing premises to foreigners;
• services for the education 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.

Fiscal monopoly– a fee paid by an individual or organization for certain legal actions government agencies(their provision provided by law services). Examples include fees for licenses, permits, registrations, paperwork, and sales taxes.

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

Indirect and direct taxes

Since the formation of the first states, the first taxes also appeared. They could be collected in kind or in cash, but their essence 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, to create irrigation structures that irrigate fields and feed the population, and so on. Today, taxation has become significantly more complex, has received new forms and methods, as well as principles aimed at making it as fair as possible (principles of transparency, convenience, proportional taxation methods, 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 a number of varieties. The main classification divides them into indirect and direct taxes. They, in turn, are divided into further varieties. Thus, direct taxes are divided into the following: income, property taxes on profit, on the extraction of mineral resources, on inheritance and donation, and others. An indirect tax arises from established markups on goods and services of the producing enterprise. The state tax is established on these markups. Thus, the taxpayer pays it to the treasury not himself, but through the purchase of something.

• Income tax. This is the main type of such tax. It is calculated in
  depending on the income of an individual. In this case, the amount of his expenses that comply with the law and are documented is taken into account. Direct income taxes in the Russian Federation currently amount to 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 in income from commercial activities enterprises and the amount of discounts and deductions established by law (commercial 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 assessed on the property transferred from the deceased to the heir. The latter is the payer.
• Gift tax. Similar to the previous view. The transferred property is subject to tax.
• Mineral extraction tax. It provides tax rates for the national wealth extracted from the earth: oil, gas, coal, solid condensate and other useful resources of the Russian Federation.

Indirect taxes and their types

They are divided into three types:

• Excise taxes. They are established on highly profitable goods and are calculated as a percentage of their selling price.
• Customs duties. These taxes, which are paid the moment goods cross the border during import and export operations. In addition to filling the budget, this tool provides protection and support for the internal manufacturer.
• Fiscal monopolies. This is a payment made by individuals or legal entities for certain government services(providing licenses, permits, printing and execution of forms, etc.).

Is it so important for taxes to classify them into indirect and direct? Yes, because this helps to clearly understand the procedure for their accrual and contributes to the correct determination of the base on which they are accrued.

Read also: What child support should a father pay?

Thus, direct taxes are associated with property or the result of an enterprise’s activities, and indirect taxes are associated with consumption processes. But what taxes exactly? current system are considered direct and which are indirect? This is what this article is about.

Dear readers! The article talks about typical solutions legal issues, but each case is individual. If you want to know how solve exactly your problem— contact a consultant:

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Types and characteristics of taxes

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

1. Fees– these are amounts charged only when performing actions that have legal significance. For example, state fees - they are charged only when it comes to registering enterprises. about participation in court, etc.
2. Insurance premiums– these are amounts based on wages;
3. Taxes These are mandatory 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 essence of taxes and fees, see the following video:

It is taxes that have division into direct and indirect:

1. Indirect those payments are recognized that are accrued upon the actual consumption of goods or services. They are included in the cost of sales and are subject to compensation by the end consumer. Although the actual payer of the indirect tax is the seller and (or) the manufacturer. Very often, indirect taxes can exceed the manufacturer’s price in their burden: until the product reaches the final consumer, each of the sellers will impose an indirect tax on it and their 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 product;
2. Direct taxes are considered to be those taxes that are charged either on the income (or profit) 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 is that they may apply :

• 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, A accounting records, confirmed by documents;
• from a smaller tax base. even if the taxpayer received significantly more profits. For example, the patent system, under which a fee is paid for the right to engage in entrepreneurial activity, tied to a normative rather than an actual indicator.

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

Direct taxes of the Russian system

Actually tax system The Russian Federation is divided into many ways criteria :

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

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

Direct taxes domestic system are:

1. Income tax. Profit is determined by the positive excess of income over expenses. The opposite phenomenon entails a loss and a 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 the tax base, the principle of its determination and calculation of tax. In some cases, tax may be charged on the entire income received, and in others - after deducting expenses or legally established amounts and benefits. This tax is paid by both entrepreneurs on their income and ordinary citizens - either themselves, or their employer or source of income does it for them;
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 profit of organizations. This tax calculated either from income or from 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 basis for calculating the tax 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 is the cadastral value of the land;
6. Property tax exists separately for organizations and for individuals. The rates and procedures for calculating and reporting taxes vary greatly. The general thing is that the basis for calculating tax is 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 - cadastral valuation of real estate only;
7. MET or the mineral extraction tax is paid by those organizations and entrepreneurs that are users of subsoil. The tax is charged either on the cost of production or on its volume;
8. Unified agricultural tax or a single agricultural tax is paid by agricultural producers - both organizations and entrepreneurs. 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 the profit of organizations and added value;
9. UTII or single tax on imputed income can be called a conditionally direct tax, since it is paid based on the imputed indicator of income, and not actually received. The same can be said about the tax levied under the patent system and on the gambling business.

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

Indirect taxes of the domestic tax system

Indirect taxes include those taxes that are assessed on consumption, sales 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 calculated 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 apply it must be confirmed in tax structure. A product or service is subject to VAT upon sale. The basis for applying a tax deduction, i.e. to reduce it, the invoice serves. This document is issued by the supplier of goods and services;
2. Excise tax The most common objects subject to this tax are cigarettes and alcohol, although the list of taxable goods is not limited to them. Excise tax rates vary according to many criteria, for example, by type of alcoholic product, etc.

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

These taxes serve as a significant surcharge on the price of products or services.

What function do taxes serve?

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

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

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Direct and indirect taxes: examples

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

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

The main difference between them is the collection procedure: with direct collections, the obligations are fulfilled by the payer himself, while indirect collections are imposed on consumers of goods and services through an intermediary.

What it is? Definition and essence

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

• real estate and movable property;
• securities;
• salary;
• profit from your own business and others 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 added to the percentage of profit from the provision of services or sales 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 product and is paid by the consumer when making a purchase.

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

• Direct contributions require the preparation of a personal tax return with constant monitoring of movement own budget. Many people do not like this approach, so they try to hide part of the profit or property.
• Indirect ones are practically invisible. They only affect the price of the product and are not personalized. But they have another drawback: an impressive burden on different segments of the population and a link to inflation (the higher the inflation, the more higher percentage added value).

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

What are direct taxes? Their classification

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

• Real estate. This includes land, building plots and with 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 cars and freight vehicles are subject to mandatory tax. It is considered regional and is sent to the budget at the place of residence of the individual. faces.
• Water resources. These include ponds and lakes, which are considered private property.
• Profit. This 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 on the territory of the Russian Federation. In this case, the classic tax scheme with a rate of 20%. Income from any type of activity is taken into account, including trading in securities. The calculation is carried out for a certain time period.
• Gambling business. Casinos, betting shops, bookmakers and other gambling establishments are subject to mandatory taxation. The payment is calculated depending on the profit.

To clarify the general direct tax for legal entities and individuals, you must contact tax office at your place of residence and calculate the final amount monthly payments. Ignorance of changes in the tax system does not mean that there will be no liability for violation of the payment procedure.

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 cost is added to the price of each product or service, regardless of type or original cost. The fee is federal and is paid by consumers first to the seller and then to the state. It is these funds that are the basis state budget and constitute approximately 25% of total royalties. 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.
• Excise taxes. The same added value is only added to 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 affixed at the place where the product is opened.
• State fees. They are 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 occur when exporting and importing products from other countries across the border of the Russian Federation. The amount of duty is set depending on the category of goods, its quantity, purpose of export or import, etc.

Indirect taxes are often challenged in the courts due to the lack of a clear system for each category of goods and services. Many consumers don't even think about what percentage of the cost they pay to the government. Therefore many retail chains and sellers of goods and services indicate the VAT amount directly next to the price. Price increases also occur not through the fault of the manufacturer, but due to movements towards inflation.

Unlike direct taxes, they are withdrawn automatically and are not included in the tax return of individuals and legal entities.

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

What are the differences between indirect taxes and direct taxes?

Both of these types belong to tax obligations. However, there are differences between them according to several main criteria:

Determination criterion	Direct taxes	Indirect taxes
Executor of tax obligation	Individual or legal entity	The end consumer who purchases goods or uses the services of individuals and legal entities
Economic relations with the state	Direct payments to the government	Taxes are charged to the treasury through an intermediary in the form of the owner of the organization or manufacturer
Object of taxation	Personal property (movable and immovable), minerals, water resources, income	Goods and services sold, work performed
Factors determining the amount of tax	The amount of profit that is obtained from different types of activities, family position, health status, etc.	Price category of goods and services, category, tariffs, etc.
Dependence of taxes on financial activities	Direct dependency	No dependency
Calculation	Complex, divided into several independent categories	Simple, based on several formulas
Participation in price formation	Depends on the specific production	Affects an increase or decrease in the price of goods and services
Degree of openness	Open payments	Closed payments, due to which many consumers are not aware of the amount of taxes they pay to the state

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 shares of different tax categories. This is necessary to ensure 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 economic needs, which are priority in this moment time.

Today in Russia it is developing mixed system taxation, which allows you 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 influence the formation of the country’s budget, which guarantees stability.

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

Exist various classifications, which consider accrued taxes and divide them into groups and types. The type of payment may depend on the level of establishment; it can be federal, uniform for the entire country, regional or local. Taxes also differ for different categories of payers, including individuals and organizations. In addition, taxes can have their own purpose - general or special. There is also a division according to the method of collection, which determines direct and indirect taxes. They have certain differences.

Types of taxes

In modern legislation there is no specific definition of what constitutes a classification of taxes according to the method of collection. The fact that taxes can be direct and indirect stems from the essence of these charges, the characteristics of the taxpayers participating in this process, as well as the existing elements of operations, which together form a certain group of characteristics that allows the tax to be classified into one category or another.

Taking into account the features, it is possible to determine the difference between a direct tax and an indirect one. It is levied on income or property, and the taxpayer pays it out of own funds. Indirect is not a directly accrued payment; this category includes all kinds of surcharges on the cost of goods and services, which are paid by end customers interested in purchasing products.

Based on this, it is quite clear how direct taxes differ from indirect ones. The first are payments accrued to a specific person, which he makes from his own funds. This option could be property tax or income tax. The second category does not have a specific addressee; any buyer who wants to purchase a product or service becomes the one who pays this tax.

If we consider all payments and their distribution, we can see that the ratio of direct and indirect taxes is uneven. The second category includes only VAT and excise taxes, while the first is more extensive and includes various types of tax payments.

The direct classification of taxes according to the collection method includes the following types of payments that can be made by various companies:

• The profit received by the organization is subject to tax, which belongs specifically to this category.
• If a company is engaged in mining, this activity is also subject to taxation, and payments, in turn, are direct.
• This group also includes water tax.
• Property taxes belong specifically to direct deductions.
• If a company has a gambling business, it must pay taxes, which will be direct.
• Transport and land taxes are also in this category.
• Personal property tax refers to direct payments.

In addition, this group includes some other types of taxes that differ in a similar essence. In general, it is usually not difficult to distinguish payments belonging to any category, since the difference between them is quite clear.

Output and table

To determine which taxes are indirect and which are direct, we provide a list of direct and indirect taxes established in the Russian Federation in the table.

Taxes are one of the ways to replenish the country's budget, so their payment is mandatory for every person. IN modern states There are several types of taxation, which are direct and indirect.

This type is a variation of the method of collecting funds from the population to replenish the budget. This taxation applies to profits, as well as property of both individuals and legal entities operating in the country.

Home distinctive feature direct tax is the payment established by law collection directly by a citizen, an enterprise, as well as an authority authorized by them (also called a tax agent). Due to this, the subject from whom the collection is carried out is the payer directly.

The detailed classification of direct taxes is carried out similarly to all other types of budget obligations.

For example, in Russian legislation installed system taxation provides that all revenues to the country’s budget are divided into three types:

• Regional;
• Federal;
• Local.

Direct taxes themselves are divided into several groups, which are:

• Fees that are levied on the income a person receives;
• Fees imposed for the possession of certain properties.

In addition, taxes paid on the profit and income of an individual are determined by one source and object, the taxation of which is carried out. To be precise, income tax is taken from the profit received, but income tax is taken from the person’s salary.

At the same time, property fees do not have similar parameters, because the object subject to taxation is not a source of income, but you must pay for it in any case.

You can see what types of taxes are included in the tax system of the Russian Federation in this video:

Main types of direct taxes

The use of such adjustment methods is carried out in interaction with the tax rate, as well as various benefits. Due to this impact on the economy, the state has the opportunity to create the necessary balance between the interests of the state and market participants.

Thus, a better environment is created for the development of one type of industry and at the same time the dulling of others. For these purposes, the following types of taxes are applied:

Structure and features of personal income tax

All individuals without exception are subject to such a fee. Due to this, it is of interest to both representatives of various organizations and ordinary employees.

It is also often called income tax due to the fact that its size is based on the profit margin. This capacity may include a salary, bonus or other income of a citizen. The main operations that form the structure of this income are:

• Interest and dividends received by a person;
• Income received from rental housing;
• Pension;
• Compensations paid in accordance with the current employment contract.

There are exceptions when personal income tax is not required to be paid. Such situations arise by court decision or in the following cases:

• If this concerns the compensation paid for the price of the employee’s food;
• If the company makes a payment to its sole owner;
• When a citizen withdrew his funds from the initial capital of any organization or enterprise;
• In case of payment foreign citizens, personal income tax payment also not required.

What to do in case of overpayment of personal income tax and whether such overpayment can be offset - read

Income tax

This type of fee is a direct tax, the amount of which depends on the final outcome of the functioning of a particular enterprise. In fact, it is a fee based on the profit actually received by a particular organization.

To determine how much a company earned in a required period, the original amount is subtracted from the final amount. The resulting difference is taxed. It must be paid:

• Without exception, all legal entities. Persons working in the Russian Federation;
• Foreign companies that are recognized as tax residents of Russia and carry out their activities on its territory.

Additionally, there is a group of people who should not pay this type of fee. These are:

• Citizens applying special tax regimes;
• All participants of the Skolkovo center.

It is paid only if the object of taxation itself exists. If it is absent, therefore, there is no need to pay.

Property tax

This type of financial fee belongs to the regional type. Therefore, each subject can determine the optimal tax option based on the stipulated current legislation range and own needs.

In addition, at the regional level, the specifics of tax payments, possible benefits and much more are regulated. The main thing is that those accepted regional laws, did not contradict federal legislation.

The need to pay this fee applies to all organizations recognized as taxpayers in the Russian Federation. At the same time, they must have their own property that is subject to taxation.

There are also a number of organizations that are exempt from paying this type of tax. These are:

• Organizers of the Olympic and Paralympic Games, as well as all contractors working for them;
• FIFA;
• All types of football associations.

The object of this taxation is all property that is on the balance sheet of a company registered in Russia that carries out permitted activities. How to do it - read the link.

The main types of direct taxes in the Russian Federation.

Land tax

This type of collection is classified as local. At the same time, all funds received from its fees are sent to the local budget.

The objects of this taxation are all companies or organizations that have a piece of land that meets the legislative criteria for assigning a tax. Moreover, if the site is part of mutual fund the need to pay the fee falls on the management company.

How to correctly fill out a tax return land tax you can read

Important! Companies that have land for free use or use it on the basis of a lease agreement are not recognized as taxpayers.

Transport tax

This type of collection is also regional and all funds collected through it go to the regional budget. It is paid by everyone who owns a vehicle.

Legal entities that have one or more vehicles on their balance sheet must calculate and pay the tax themselves.

The amount to be paid to individuals is based on the data that the Federal Tax Service receives from the State Traffic Inspectorate. It is calculated based on the number of vehicles, as well as their parameters and tax rate.

Water tax

All companies using water resources belonging to Russia, to conduct business, must pay the appropriate tax. This also applies to those using groundwater.

Therefore, the objects of taxation today are those legal entities that carry out the following type of activity:

• They collect water resources for their needs from objects (rivers, lakes or other bodies of water) located on the territory of Russia;
• They use water areas for their own purposes;
• Water is used for purposes other than those intended for hydropower.

Persons who are not subject to the need to pay are legal entities (organizations and companies), as well as individuals who use certain water resources solely on the basis of agreements on the provision for their use (paid or free of charge) of water bodies located in the state.

For the gaming business

This type of financial fee also applies to taxes received in regional budgets. The funds obtained in this way are the income of the constituent entities of the Russian Federation. Objects of taxation are companies and organizations legally engaged in gambling.

In this type entrepreneurial activity Collection occurs immediately for three types of income:

• Winning;
• Bet;
• Payment for organizing gambling.

Worth knowing! This type of taxpayer includes companies that conduct card games, various table games, install slot machines and accept bets (applies to bookmakers). All of these activities are taxable.

For mining

This type of tax is paid by all companies engaged in mining in Russia. Moreover, their activities must be carried out on the basis of a license issued by the state.

All legal entities engaged in mining must register no later than 30 days from the date of receipt of the state license.

When the development of a site with natural resources does not take place on the territory of the Russian Federation, documents are drawn up according to legal address the organization itself.

Properties and characteristics of direct taxes.

Comparison of indirect and direct taxes

The main difference between these types of fees is that direct fees are formed in relation to the income and property of the taxpayer, while indirect fees are part of payments from various organizations. In the latter case, an ordinary citizen does not in fact suffer any obvious loss (direct, only indirect).

Direct taxes are collected through the receipt of profit (income), the acquisition of property and through the accumulation of material wealth. In all such cases, the percentage of fees remains unchanged and initially known.

But indirect ones are calculated by adding them to the final cost of the goods, in the form of various surcharges, which are sales tax or excise taxes. This category also includes customs duties.

The main feature of this type of fee is the need to pay the final amount to the end consumer. This is due to the fact that manufacturers always add such premiums to the final cost of products.

Bottom line

All types of taxes are of significant importance to replenish the country's budget. Their combinations allow more efficient implementation economic regulation activities of all enterprises in the country.

But the state has to constantly improve its tax collection methods. The fact is that there are a significant number of citizens who simply evade their deductions. Therefore, they also have to be confiscated by forced methods.

What is the main difference between direct and indirect taxes - see here: