To direct taxes is the tax on what? Classification of taxes
The tax system of most countriesprovides for both direct and indirect payments. Both can be significant from the point of view of replenishing the state budget. The Russian legislation also provides for both types of taxes. Presented both categories can be in a fairly wide range of varieties. What is the specificity of Russian direct taxes? What is their principal difference from indirect payments to the state budget?
The essence of direct taxes
What are direct taxes? Examples of such can be found in the legislation of most countries of the world. Including in Russia. But before we consider specific types of direct taxes, we will study in more detail the essence of the corresponding term. What are the most common theoretical concepts relevant to the fees in question?
Among Russian experts,definition of direct taxes as fees that are collected by the government from income or property of payers, natural persons or legal entities. The main sign of the payment obligations in question is that the citizen or organization makes the appropriate payments or delegates the appropriate authority to the level of tax agents, if this is provided by law. Thus, the subject of paying direct taxes is, both de jure and de facto, a taxpayer.
Specificity of indirect taxes
In turn, indirect taxes assumeother scheme. Formally, their payer is a certain entity - for example, a firm that sells. But actually indirect taxes are paid by the clients of this organization - physical persons or legal entities, since the amount of corresponding contributions is usually put in the selling price of the goods. Examples of fees in question are VAT, excise tax. The firm that sells products on the market thus pawns them in the cost of the holiday goods, and then transfers the corresponding amounts to the budget of the Russian Federation.
Classification of obligations
What can be the classification of direct taxes?
Charges of the appropriate type can beone or another category based on a variety of grounds. In principle, with regard to direct taxes, the same classification criteria can be applied that for any other payments established by Russian law.
So, taxes in the Russian Federation are federal, regional and local. Theoretically, within any of these categories, both direct and indirect budgetary obligations can appear.
Another possible criterion for the classification of straight linestaxes - the subject of their payment. Such may be a citizen, an individual entrepreneur, a legal entity, a foreign organization or a person with a passport of another state. In some cases, it may also matter whether the taxpayer is a resident of the Russian Federation, or who lives most of the time abroad.
In principle, such a basis fortax classification as a taxable base. It can be represented, for example, in the form of property, revenue for goods sold, or income for services rendered.
Another possible basis for classificationThe fees in question are the subject of the calculation of payments. The fact is that such can be both the taxpayer himself, so, for example, and the state agency acting as administrator of a tax, in particular the Federal Tax Service.
We will study the essence of some direct payment obligations established in the Russian Federation in more detail.
Examples of direct taxes in the Russian Federation
What are the direct taxes in Russia? Examples of such can be found in legal acts in the widest possible range. Direct taxes include, in particular:
- NDFL - its subjects are physical persons;
- tax on profit - it is paid by the legal entity;
- tax on property, presented in two varieties - for citizens and for legal entities.
Let us consider in more detail the specifics of the fees noted.
We will study for the beginning federal direct taxes. That is, they are paid to the central institutions of the budgetary system of the Russian Federation.
Personal Income Tax
Direct taxes include a tax thatis charged on personal incomes of natural persons, or personal income tax. As a rule, it is charged to a citizen's salary, but can also be applied to other types of revenue that a person receives, for example, by selling property or other transactions that have benefited.
The rate of income tax for Russians is 13%, ifthey have the status of a resident, and 30% if they live mainly abroad. The legislation of the Russian Federation establishes a number of deductions for personal income tax, in particular deductions to citizens who have purchased real estate at their own expense.
Business income tax
Direct taxes include tax paidenterprises within the framework of the general system for calculating payments to the budget or DOS. Typically, this fee is paid by large businesses, since small businesses and IPs tend to conduct business on USN, UTII, or other system that involves reducing the tax burden. This is quite understandable - the tax rate on profits in Russia is 20%. This is noticeably larger than with the USN.
The tax rate on profits formed inThe result of commercial activity is additionally subdivided into 2 types. The fact is that 2% of the fee in question is to be transferred to the federal budget, 18% - to the regional budget. Thus, the collection in question can be attributed immediately to two levels - federal and regional.
In turn, the income tax rate inwithin the CSS for the IP can be 6% of the firm's profit, or 15% of the company's revenue. The payment obligation in question is calculated on the basis of the amount of the taxable base, which is defined as the difference between the revenue and expenses of the taxpayer. It can be noted that the IP does not pay the tax in question. The corresponding obligations of the RF legislation are imposed only on legal entities, as well as on branches of foreign entities that carry out commercial activities in the Russian Federation.
An important aspect of the payment of the tax in question,- determination of the method by which the taxpayer relates revenues and expenses to a particular period. Those two - cash and the method of charging. The first concept of calculating taxes assumes that income should be accounted for at the time of the transaction, that is, after the conditions for the relevant contract are met. For example, a product is delivered or a service is provided. In turn, the essence of the cash method - in the definition of income after the client is actually calculated with the supplier, transferring to him the financial means to the settlement account or paying them in cash.
Considering Russian direct taxes, it will be useful to study the specifics, in particular, the property tax. There are two.
Tax on property of citizens
Direct taxes include property taxphysical persons. This fee is also federal. In general, it is calculated on the basis of the value of the tax base, which is expressed in the cadastral value of the property owned by the taxpayer, as well as the area of the relevant facility.
Until 2015, the corresponding indicatorwas calculated on the basis of the inventory value of the property. The legislation of the Russian Federation establishes a number of deductions in respect of the collection in question. So, the taxable base can be reduced by 10 square meters. m, if it is a room, 20 square meters. m, if the appropriate preference applies to the apartment, 50 square meters. m, if the owner of the house uses the deduction.
Tax on property of legal entities
Direct taxes include property taxlegal entities. His nature is somewhat different from the corresponding collection for citizens. First of all, we note that this tax is regional, not federal. Authorities in RF subjects at the same time fix the rate independently - in the limits that are fixed in the provisions of the Tax Code. Also, regional legislators have the right to establish a special procedure for determining the size of the tax base, benefits, as well as algorithms for their application by payers. Pay the fee, which is referred to, should be an organization that owns both movable and immovable assets. At the same time, the structure of the taxable base may include property that the firm transferred to temporary possession or trust management.
Who calculates property taxes?
The distinction between property fees, owhich can be referred to, can also be carried out depending on who is the subject of the calculation of these taxes in accordance with the law. In this case, there is a practical example of tax classification by one of the criteria that we fixed at the beginning of the article.
The fact is that in the case of payments for individualsThe amounts for payment to the budget are made by the structures of the Federal Tax Service. Specialists of the tax service, having information on the availability of certain types of real estate for citizens, calculate the property tax and send notification of its payment by mail. Yurlitsa, in turn, should determine the amount of payment obligations independently.
We will study the specifics of one of the indirect taxes. Among them - the value-added tax, VAT. This fee is usually included, as we noted above, in the selling price of the goods. In fact, VAT is paid by the buyer, but from a legal point of view, the supplier is responsible for making it to the budget. The VAT rate is 18% or 10% for individual business transactions. The legislation provides for the use of a number of deductions by VAT payers.
So, we have considered a number of examples of direct andindirect taxes established by the legislation of the Russian Federation. The main criterion of the differences between them is the status of the actual payer and the one who must transfer the corresponding payments to the budget in accordance with the requirements of the law. We will be helped to visually fix, what is fundamentally different from direct and indirect taxes, the table below.
Who pays de jure
Taxpayer - legal entity, natural persons
Who pays de facto
Customer of the taxpayer, the buyer - legal person or individual
Examples of taxes
Personal Income Tax, corporate income tax, property taxes
VAT, excises, customs duties
In some cases, the distinction between direct andindirect taxation is quite problematic. The fact is that the firm can, in particular, not include VAT in the structure of the selling price of the goods - in order to optimize taxation or to improve competitiveness in the market. In this case, the company will pay VAT both from a legal and an actual point of view.
From the point of view of filling the budget of the Russian Federation with significantcan be both direct and indirect taxes. Therefore, the state is constantly improving approaches to the organization of effective collection of both those and other payments.