Types of taxes and fees, their classification. Taxes and taxation
The variety of existing taxes necessitates their classification (division into types) on a certain basis. In the theory of taxation, various criteria are used to classify taxes.
The most essential in modern theory and practice of taxation are the following grounds for classifying taxes:
By the way taxes are collected;
By subject - taxpayer;
By the body that sets and specifies taxes;
By the order of introduction of the tax;
By the level of the budget to which the tax payment is credited;
By the target orientation of the introduction of the tax;
By the timing of the payment of taxes.
1. By the way taxes are collected.
According to this basis, a distinction is made between direct and indirect taxes.
Direct taxes are levied in the process of accumulating material wealth directly from the income or property of taxpayers, therefore, for the latter, the amount of the tax is precisely known. Direct taxes include:
Real direct taxes imposed on the alleged average income received from a particular object of taxation (tax on transactions with securities, tax from owners Vehicle, land tax and etc.).
Personal direct taxes are paid from the income actually received and reflect the actual ability to pay. These include income tax With individuals, tax on profits from enterprises and organizations, tax on property transferred by inheritance or donation, etc.
Indirect(otherwise - ad valorem) taxes are levied through the price of the goods. These are a kind of premiums included by the state in the price of goods and services (excise taxes, value added tax, sales tax, turnover tax, a special tax to support the main sectors of the national economy, etc.). Indirect taxes on the objects of collection are subdivided into individual indirect taxes, which are levied on strictly defined groups of goods (excise taxes on certain groups and types of goods), indirect universal taxes, which are levied on all goods, works and services, with the exception of a certain number of them (value added tax), fiscal monopolies, which are imposed on goods and services, the production and sale of which are concentrated in the hands of the state (turnover tax in the former USSR), as well as customs duties.
The main difference between direct and indirect taxes is in the place of formation of the source of tax payment. If in direct taxation the source is formed directly from the taxpayer, then in indirect taxation the source of the tax goes to the taxpayer as part of other payments (mainly in the price).
Another criterion for dividing taxes into direct and indirect is the theoretical possibility of shifting taxes to consumers. This criterion assumes that the final payer of direct taxes is the one who receives the income, while the final payer of indirect taxes is the consumer of the goods, on whom the tax is shifted by way of a premium to the price. Indirect taxes, by raising the prices of goods, limit the possibilities for expanding the domestic market and exporting goods.
Although this classification is generally accepted, it is by no means absolute, since direct taxes, under certain circumstances, can also be passed on to the consumer through the mechanism of price increases. At the same time, it is not always possible to pass on indirect taxes in full to the consumer, since the market will not necessarily accept the goods in the same volume at higher prices. In particular, VAT traditionally refers to indirect taxes, but in the case when the price of a product is limited by the buyer's ability to pay, VAT reduces the manufacturer's profit, i.e. becomes a direct tax.
2. For the subject - the taxpayer.
In accordance with this basis, the following types of taxes can be distinguished.
Individual taxes(personal income tax, property tax of individuals, property tax transferred by inheritance and donation, resort tax, etc.).
Corporate and organizational taxes(income tax, value added tax, excise taxes, tax on road users, tax on property of enterprises and organizations, fees for using the names "Russia", "Russian Federation" and words and phrases formed on their basis, etc.).
This type is not accidentally called "taxes from enterprises and organizations", and not "taxes from legal entities." This is due to the fact that some organizations act as payers of any tax, without being a legal entity, in particular branches, representative offices, separate structural divisions.
Mixed taxes, which are paid by both individuals and enterprises and organizations (state duty, some customs duties, tax from vehicle owners, etc.).
3. By the body that sets and specifies taxes.
For the first time, taxes in Russia are divided into three types:
- 1. Federal taxes:
- a) value added tax;
- b) excise taxes on certain groups and types of goods;
- c) tax on bank income;
- d) tax on income from insurance activities;
- e) tax from exchange activities;
- f) tax on transactions with securities;
- g) customs duties;
- h) deductions from the production of the material and raw material base, credited to the special. off-budget fund of the Russian Federation;
- i) payments for the use of natural resources, credited to federal budget, to the republican budget of the republics within the Russian Federation, to the krai, oblast budgets of krais, oblasts, obl. the budget of the autonomous region, district budgets autonomous regions and district budgets of districts in the manner and on the conditions provided for legislative acts RF;
- j) personal income tax;
- l) taxes serving as sources that form road funds;
- m) stamp duty;
- O) government duty;
- o) tax on property transferred by inheritance and donation;
- p) fee for the use of the names "Russia", "Russian Federation" and words and phrases formed on their basis.
All amounts of income from taxes specified in subparagraphs "a" - "g" and "p" are credited to the federal budget. The taxes specified in subparagraphs "k" and "l" are regulatory income sources, and the amounts of deductions on them, credited directly to the republican budget of the republic within the Russian Federation, to the regional and regional budgets of territories and regions, the regional budget of the autonomous region, the district budgets of the autonomous districts and budgets of other levels are determined when approving the republican budget of the republic as part of the Russian Federation, regional and regional budgets of an autonomous region, district budgets of autonomous okrugs.
All amounts of income from taxes specified in subparagraph "p" are credited to the local budget in the manner determined when the respective budgets are approved, unless otherwise provided by the Law. Federal taxes (including the size of their rates) objects of taxation, taxpayers and the procedure for their crediting to the budget or to an off-budget fund are established by legislative acts of the Russian Federation and are levied throughout its territory.
2. Taxes of the republics within the Russian Federation and taxes of territories, regions, autonomous regions, autonomous districts.
The taxes of the republics within the Russian Federation, territories, regions, autonomous regions, autonomous regions include the following taxes:
- a) tax on property of enterprises, the amount of tax payments in equal shares is credited to the republican budget of the republic as part of the Russian Federation, regional and regional budgets of territories and regions, regional budgets of autonomous regions, district budgets of autonomous districts and district budgets of districts, city budgets of cities in the place finding payers;
- b) local income;
- c) payment for water taken industrial enterprises from water management systems;
- d) republican payments for the use of natural resources.
Taxes are established by the legislative bodies (acts) of the Russian Federation and are levied throughout its territory. At the same time, specific rates are determined by the laws of the republics within the Russian Federation or by decisions of state authorities of territories, regions, autonomous regions, autonomous regions, unless otherwise established by legislative acts of the Russian Federation. All republican taxes are compulsory. At the same time, the amount of payments, for example, for the tax on the property of enterprises, is credited in equal shares to the budget of the republic, territory, autonomous education, as well as to the budgets of the city and district, on the territory of which the enterprise is located.
3. Local taxes:
tax classification taxation
- a) tax on property of individuals. The amount of tax payments is credited to the local budget at the location (registration) of the taxable object;
- b) land tax. The procedure for crediting tax revenues to the relevant budget is determined by the legislation on the Land.
- c) registration fee from individuals engaged in entrepreneurial activity, the amount of the fee is credited to the budget at the place of their registration;
- d) tax on the construction of industrial facilities in the resort area;
- e) resort tax;
- f) levy for the right to trade: the levy is established by district, city (without district division), district (in the city), collective, rural bodies isp. authorities. The fee is paid by purchasing a one-time coupon or temporary patent and is fully credited to the relevant budget;
- g) targeted fees from citizens and enterprises, institutions, and organizations, regardless of their organizational and legal forms, for the maintenance of the police, for the improvement of territories and other purposes.
The rate of fees per year cannot exceed 3% of the 12 minimum monthly payment established by the Law for an individual, and for a legal entity - 1% of the annual fund wages calculated on the basis of the size of the minimum monthly wage established by the Law. The rates in cities and districts are set by the relevant state authorities, and in villages and rural settlements at meetings and gatherings of residents.
tax tax law classification
- i) tax on the resale of cars, computers and personal computers. The tax is established by legal entities and individuals who resell the specified goods at a rate not exceeding 10% of the transaction amount;
- j) collection from dog owners. The tax is paid by individuals who have dogs in cities (except for service dogs) in an amount not exceeding 1/7 of the statutory minimum monthly wage per year;
- k) license fee for the right to trade in wine and vodka products. The tax is paid by legal entities and individuals selling wine and vodka products to the population in the amount of: from legal entities - 50 minimum monthly wages per year established by law, from individuals - 20 minimum monthly wages established by law per year. When trading these persons from temporary points serving evenings, balls, festivities and other events - half of the statutory monthly wage for each day of trade;
- l) license fee for the right to conduct local auctions and lotteries. The fee is paid by their organizers in an amount not exceeding 10% of the value of the goods declared for the auction or the amount for which lottery tickets have been issued;
- m) fee for the issuance of a warrant for an apartment, the fee is paid by individuals upon obtaining the right to move in separate apartment, in an amount not exceeding * the statutory minimum monthly wage, depending on total area and the quality of housing;
- o) fee for parking vehicles. The fee is paid by legal entities and individuals for parking cars in special. places equipped for this in the amount established by local government authorities;
- o) fee for the right to use local symbols. The fee is paid by manufacturers of products that use local symbols (coats of arms, city views, etc.) in an amount not exceeding 0.5% of the value of the products sold;
- p) Fee for participation in races on hippodromes. The fee is paid by legal entities and individuals who exhibit their horses in competitions of a commercial nature, in the amount established by the local government authorities on the territory of which the hippodrome is located;
- c) Fee for winning races. The fee is paid by the persons who won the game on the sweepstakes at the hippodrome in an amount not exceeding 5% of the winnings;
- r) collection from persons participating in the betting game at the hippodrome. The fee is paid in the form percentage markup to the fee established for participation in the game, in an amount not exceeding 5% of this fee;
- s) levy on transactions made on stock exchanges, with the exception of transactions provided for by legislative acts on the taxation of transactions with securities. The fee is paid by the participants in the transaction in an amount not exceeding 0.1% of the transaction amount;
- t) fee for the right to film and television filming. The fee is paid by commercial cinema and television organizations filming, requiring local government bodies to carry out organizational measures in the amount established by local government bodies;
- x) fee for cleaning the territories of settlements. The fee is paid by legal entities and individuals, in the amount established by the state authorities;
- v) fee for opening a gambling business. The payers of the fee are legal entities and individuals - the owners of the specified funds and equipment, regardless of the place of their installation. The rates of fees and the procedure for their collection are established by local authorities.
- 4. According to the order of introduction of the tax.
In order of introduction, taxes can be distinguished compulsory and optional.
Compulsory taxes established by legislative acts Russian Federation and are levied throughout its territory, regardless of the budget to which they are received. At the same time, for some of them, specific tax rates are determined by legislative acts of the republics as part of
Of the Russian Federation or by decisions of state authorities of territories, regions, autonomous regions, autonomous districts, districts, cities and other administrative-territorial entities. Obligatory includes all federal taxes provided for in Art. 19 of the Law "On the Basics
tax system ", as well as tax on property of enterprises, forest income, water charges (Article 20 of the Law), tax on property of individuals, land tax, registration fee from individuals engaged in entrepreneurial activities (Article 21 of the Law).
Optional taxes are provided for by the basics of the tax system, however, they can be directly introduced by legislative acts of the republics within the Russian Federation or by decisions of state authorities of territories, regions, autonomous regions, autonomous districts, districts, cities and other administrative-territorial entities. The collection of these taxes on a particular territory is the competence of the authorities local government... The optional collection includes a collection for the needs educational institutions, levied on legal entities, as well as all local taxes, with the exception of those that are generally binding.
5. By the level of the budget to which the tax payment is credited.
In accordance with the budgetary system of Russia, tax payments go to budgets of various levels, on the basis of which tax payments can be subdivided into fixed and regulated.
Fixed taxes directly and entirely go to a specific budget or extrabudgetary fund. Among the assigned taxes, there are taxes that go to the federal budget, the regional budget, the local budget, and extra-budgetary funds.
Regulatory (tiered) taxes are received simultaneously in the budgets of various levels in proportion, according to budgetary legislation. Today in tax system There are two such taxes in Russia: corporate and corporate income tax and personal income tax. The amounts of deductions for such taxes, credited directly to the republican budget of the republic within the Russian Federation, to the regional and regional budgets of territories and regions, the regional budget of an autonomous region, district budgets of autonomous districts and budgets of other levels, are determined when the budget of each of the constituent entities of the Federation is approved.
6. On the target orientation of the introduction of the tax.
In accordance with this basis, taxes can be distinguished abstract and target... This basis finds its place in virtually every consideration of tax classification; so, L. Okuneva calls them general taxes and special.
Abstract (general) taxes are introduced by the state to form the budget as a whole, while targeted (special) taxes are introduced to finance a specific area of government spending, for example, a levy for the needs of educational institutions levied from legal entities, targeted fees for police maintenance, for landscaping and other purposes. Typically for target tax payments, a special fund (off-budget) is created or a special article is introduced in the budget for this type of taxes.
In the special scientific literature, you can find other grounds for the classification of taxes. So, S. Pepelyaev distinguishes layout (contingent, repartition) and quantitative taxes. The essence of the first is that their size is determined based on the specific required flow rate. The tax amount is simply distributed among the payers. At the same time, quantitative (share, quota) taxes are based on the ability of the payer to pay tax and take it into account. property status... There are also one-time and systematic (regular, current) taxes. Depending on the motivation of the economic behavior of an economic entity, some authors distinguish conditionally constant taxes, fixed, i.e. those that do not directly depend on the level of production, sales and other economic indicators related to business activities (for example, property tax, on the use of natural resources, taxes on certain types activities, etc.), as well as conditional variables that are more closely related to the economic activities of subjects (all types income taxes, excise taxes, VAT, etc.). These taxes are aimed at equalizing the results of economic competition, i.e. containment of clear leaders and support for outsiders in both production and consumption. Nominally variable taxes are the main source of budget revenues.
American economists Anthony B. Atkinson and Joseph E. Stiglitz, considering the types of taxes imposed on the activities of a firm, distinguish taxes on factors of production (payroll tax, corporate income tax) and taxes on gross output or gross costs (tax on value added, value added tax).
7. By the terms of payment.
There are the following types of taxes by timing of payment
- 1. Urgent
- 2. Periodic-calendar.
In turn periodic calendar are divided into:
Decade
Monthly
Quarterly
Semi-annual
The classification of taxes makes it possible to establish their differences and similarities, to reduce them to a small number of groups and thereby facilitate their study and practical use. Currently, there are more than 20 types of tax classification - depending on the purpose of the classification. We are pursuing an educational goal, so we will group taxes according to the following criteria:
-by way collection;
-the subject (taxpayer) of the tax;
-by time payment;
-by object taxation;
- by the body that sets and specifies taxes;
-in order conducting;
- by target orientation;
- according to sources taxation;
-by level budget.
By charging method, taxes are subdivided into:
A) straight levied in the process of accumulating material wealth directly from the income or property of the taxpayer, therefore, the amount of tax is precisely known for them (for example: income tax, tax on personal income, taxes on property of individuals and legal entities, etc.)
B) indirect taxes are charged through the price of the item. These are a kind of surcharges included by the state in the price of goods (works, services) (for example: value added tax, excise taxes, sales tax, customs duties).
By subject(to the taxpayer) taxes are subdivided into:
A) personal taxes(tax on income of individuals, tax on property of individuals, tax on property transferred by inheritance and donation, etc.).
B) corporate taxes- taxes from enterprises and organizations (for example: corporate income tax, corporate property tax, transport tax, etc.).
V ) mixed (adjacent) taxes that are paid by both individuals and legal entities (for example: land tax, value added tax, transport tax, duties, etc.).
By timing of payment of taxes subdivided into:
A) urgent taxes have taxable period, calculated in terms of the period from the moment the object of taxation appeared (for example: excise taxes for enterprises producing and selling wine products are paid this tax on the third day after the sale; transport tax - when registering or re-registering vehicles, etc.).
B ) periodic calendar taxes are calculated within a certain period established by the calendar - these are monthly, quarterly, annual (example: monthly- accrued at the end of the month - value added tax, etc., quarterly taxes are calculated at the end of the quarter - this is income tax, corporate property tax, etc., annual- this is a tax on income of individuals, etc.).
By the body that sets and specifies taxes, taxes are divided into three groups, depending on which body introduces them and has the right to change and concretize them:
A) Federal(national) taxes are established throughout the territory of the Russian Federation by federal laws, regardless of the transfer budget (for example: excise taxes, VAT, corporate income tax, etc. Tax Code of the Russian Federation (part 1), article 13).
B) Regional taxes(taxes of republics within the Russian Federation and taxes of territories, regions, autonomous regions, autonomous districts), distinctive feature regional taxes is that the specific rates, the definition of objects, the tax base and the procedure for crediting to the budget are established in accordance with the legislation of the Russian Federation by the legislative bodies of the constituent entities of the Russian Federation (for the Republic of Bashkortostan - the Law of the Republic of Bashkortostan) (example: Tax Code of the Russian Federation (part 1) of Art. 14 - tax on property of enterprises, transport tax, tax on gambling business, etc.).
V ) Local taxes are established by local authorities and administrations on the basis of the laws of the Russian Federation and the laws of the constituent entity of the federation (example: land tax, tax on property of individuals)
By order of reference allocate taxes:
A) mandatory, established by legislative acts of the Russian Federation and levied throughout the territory, regardless of the budget to which they are received (all federal taxes and some regional and local taxes are generally considered mandatory).
B) optional are introduced in accordance with the legislative acts of the constituent entities of the federation, but they come either to the budget of the constituent entity and / or to local budgets (example: local taxes, since specific rates are regulated by local regulations).
By objects of taxation all taxes are subdivided into:
A) property, that is, according to the law, property (ownership) is recognized as an object (for example: tax on property of individuals, tax on property of legal entities, etc.);
B) income taxes(income) (example: corporate income tax, personal income tax, etc.);
V ) taxes on actions, business acts, financial operations(example: VAT, excise taxes, tax on transactions with securities, sales tax, customs duties, etc.);
G) resource taxes(example: land tax, tax on the reproduction of small and medium-sized enterprises, tax on the use of subsoil, fee for the right to use objects of the animal world and aquatic biological resources, forest tax, water tax, environmental tax, etc.).
D ) other taxes, that is, an object can be any item recognized by law as an object of tax (example: advertising tax, etc.).
By source of payment all taxes can be grouped into six groups:
A) taxes included in the price of products(works, services) (example: VAT, sales tax, excise taxes, customs duties, etc.);
B) taxes included in the cost of production(works, services) (example: single social tax, land tax, transport tax, etc.);
V) taxes attributable to financial results (example: tax on property of organizations, tax on advertising, etc.);
G ) taxes calculated from taxable profit- income tax;
D) taxes attributable to net income, that is, the profit remaining after the payment of income tax (example: tax on securities transactions, license fees, levy for the right of street trading, etc.);
E) income for individuals- for them there are no other sources of tax payment, except for income.
By budget level all taxes are classified into:
A) fixed, i.e. taxes paid to a specific budget or extra-budgetary funds (example: a unified social tax, road tax, property tax of individuals and legal entities, etc.);
B) regulating, i.e., the federal, regional and local budgets are simultaneously distributed into three levels of the budget (for example: income tax in 2003 - 6.0% to the budget of the Russian Federation, up to 12.0% - to the budget of the Republic of Belarus, 2% to the MB, etc. .), the procedure for distribution to budgets is established by the federal and regional laws on the budget for the next financial year.
Taxes are allocated from the entire population financial relations its functions.
Tax classification- This is a reasonable distribution of taxes and fees for certain groups, due to the goals and objectives of systematization and comparisons.
Classifying signs:
- method of collecting;
- belonging to a certain level of management;
- subject of taxation;
- method or source of taxation;
- the nature of the applied rate;
- appointment of tax payments;
- another sign.
Types of taxes:
1) According to the degree of arrangement:
- straight;
- indirect.
2) By belonging to the level of government:
- federal;
- regional;
- local.
3) For the object of taxation:
- from property (property);
- from income (actual and imputed);
- from consumption (individual, universal and monopoly);
- with the use of resources (rent).
4) By accounting sources of payment differentiates taxes according to specific sources of their payment in the structure of the company's revenue and its structural elements... Such sources can be:
- revenues from sales;
- production cost;
- financial results of operations before taxation of profits;
- wages and business income;
- gross taxable profit and other income of the enterprise.
5) For the subject of taxation:
- levied from legal entities;
- collected from individuals;
- mixed.
6) By the method of taxation (depending on the method of determining the tax salary):
- "By declaration";
- "At the source";
- "Upon notification".
7) At the applicable rate:
- progressive;
- regressive;
- proportional;
- solid.
8) By appointment:
- abstract;
- targeted.
9) By terms of payment:
- urgent;
- periodic.
From the presented set, it is necessary to highlight the unconditional significance of four classifications... The greatest theoretical and methodological significance is the division of taxes into direct and indirect, and from a practical point of view, for a federal state, which is Russia, the differentiation of taxes by the level of government is of fundamental importance. For the purposes of maintaining the system of national accounts (SNA) in Russia, two classifying criteria are used in aggregate: according to the object of taxation and according to the source of payment. The differentiation of taxes by the object of taxation is also used in international classifications OECD and IMF. The classifying feature (by the method of collection) is the basis for the construction of the European system of integrated economic accounts. All other classifications are mostly of local theoretical or practical relevance.
By the degree of arrangement
Direct taxes- These are low-transferable taxes levied directly on the income or property of the taxpayer. In this case, the grounds for taxation are the facts of receipt of income and ownership of property by the taxpayer, and tax relations arise directly between the taxpayer and the state. The group of direct taxes in the Russian tax system should include taxes such as personal income tax, UST, on the profit of organizations, on the property of organizations, on the property of individuals, land and transport taxes.
Indirect taxes- these are successfully transferable taxes levied in the process of the turnover of goods (works and services), while included in the form of a surcharge to their price, which is paid in the end by the end consumer. The manufacturer of the goods (work, services), upon their sale, receives from the buyer the price and the amount of tax in the form of a surcharge to the price, which is subsequently transferred to the state. Thus, indirect taxes are initially intended to transfer the real tax burden of their payment to the final consumer, and this group of taxes is often characterized as taxes on consumption.
Indirect taxes are the most desirable for the fiscal purposes of the state, since they are the simplest in terms of their collection and are quite difficult for taxpayers to avoid paying them. In addition, they provide a certain stability of tax revenues even in the face of an economic downturn, whereas revenues from direct taxes on incomes are more significantly correlated with the level of economic activity.
Indirect taxation is less noticeable and more veiled for the final consumer, since the nominal and actual taxpayers are different here. Producers and sellers of goods (works, services) are the nominal taxpayers who have tax relations with the state. The actual (real) taxpayer - the buyer, does not enter into these relations and, accordingly, does not notice the severity of indirect taxes. A typical example of indirect taxation is such recognized worldwide practice taxes as VAT, excise taxes, customs.
At the same time, with all the obvious advantages, indirect taxes have significant disadvantages. First of all, they do not take into account the material condition of the real taxpayer. Direct taxes are determined by the level of income and the value of the taxpayer's property, while indirect taxes are tied to the level of consumption. Naturally, the consumption of wealthy people in absolute terms is greater than the consumption of the poor, but in the share ratio to the incomes of these groups of the population, the picture is completely different. The share of consumption of the rich in their income is small (they are dominated by savings and investments, recreation abroad, education, etc., not subject to indirect taxes), while all low income the poor are eaten up by consumption. Therefore, indirect taxation for low-income segments of the population is more difficult than direct taxation, according to which, as a rule, they are provided with significant preferences. And indirect taxes themselves are often characterized as "taxes on the poor." In addition, these taxes, leading to an increase in the prices of goods, limit to a certain extent the volume of consumption, i.e. demand, thereby discouraging supply, and hence the production of these goods.
By object of taxation
Property taxes (property)- these are taxes levied on organizations or individuals on the fact of their possession of certain property or on operations for its sale (purchase). It should be noted characteristic feature- their collection and size do not depend on the individual paying capacity of the taxpayer, but are determined by the characteristics of the property: in the transport tax - by engine power, property tax - by the value, in the land tax - by several characteristics, for example, the purpose of land, cadastral assessment.
Income taxes- These are taxes levied on organizations or individuals when they receive income. These taxes are fully determined by the taxpayer's ability to pay. Distinguish taxes on income:
- actual, i.e. levied on the income actually received;
- imputed, levied on income, which is established in advance by the state based on what kind of income the taxpayer should conditionally receive when engaging in this type of entrepreneurial activity.
Actual taxes on income include corporate income tax, personal income tax, UST, as well as taxes in special regimes: a unified agricultural tax and a tax in a simplified taxation system.
Imputed taxes on income include a taxation system in the form of a single tax on imputed income for certain types of activities, as well as the use of a simplified taxation system based on a patent. There is also a singling out in this group in a separate category of taxes levied on the wage fund (UST). It seems that this tax fits more logically into the category of actual taxes, and the difference in taxpayers (in personal income tax - the taxpayer is the one who receives income, and in the UST - the one who pays it) in this case is not a classifying feature.
Consumption taxes(an analogue of the group of indirect taxes in the previous classification) are taxes levied in the process of the turnover of goods (works, services), subdivided into individual, universal and monopoly. Individual taxes are levied on the consumption of strictly defined groups of goods, for example, excise taxes on certain types of goods, universal taxes are imposed on all goods (works, services), with a few exceptions, such as VAT, and monopoly taxes are on production and (or) sale certain types of goods, which are the exclusive prerogative of the state. Salt was traditionally traditionally referred to such goods; for the last two centuries, they were based on alcoholic beverages and tobacco products. Currently, most countries are moving away from the practice of monopoly production, and there are no such taxes in the Russian tax system.
Resource taxes (rental)- these are taxes levied in the process of using the resources of the natural environment, and they are also called rent because their establishment and collection are associated in most cases with the formation and receipt of rent. This group of taxes should include severance tax, water tax, fees for the use of wildlife and aquatic biological resources, land tax.
By subject of taxation
The classification of taxes according to the subject of taxation, which distinguishes between taxes levied on legal entities, individuals and mixed ones, is also quite widespread.
It should be noted that the theoretical significance of this classification in Lately decreased significantly. Previously, a fairly accurate classifying basis is now blurring due to the rapid development of small business, not so much in the form of legal entities, but in the form of individuals - individual entrepreneurs without the formation of a legal entity. Therefore, almost all taxes should now be attributed to a mixed group, with the exception of personal income tax and on the property of individuals that make up the group of taxes from individuals, and on the profits of organizations and on the property of organizations, respectively, that make up the group of taxes from legal entities.
By taxation method
The classification of taxes according to the method of taxation is in demand by the practice of administration. Here taxes are distinguished depending on the method of determining the tax salary: "by declaration", "at the source" and "by notification." The most common way to determine the tax salary, laid down in the overwhelming majority of taxes, "by declaration", i.e. the amount of tax declared (declared) by the taxpayer. The method “at the source” is laid down in taxes, which provide for the institution of tax agents, who are obliged to withhold and transfer tax to the budget when paying income in favor of the taxpayer until it is actually paid in order to exclude the possibility of tax evasion. - boards. In its pure form, this method is implemented only in the Central Center of Financial Taxation, but there is also a limited use of tax agents in VAT and corporate income tax. The method "on notification" is laid down more often in taxes with immobile objects of taxation, when government bodies a complete register (cadastre) of these objects is drawn up, and the tax authority calculates and notifies the taxpayer. The tax is calculated on the basis of comparisons of external signs, for example, the estimated average profitability, objects of taxation. This method realized in taxes: land, property of individuals, transport (for individuals).
At the applicable rate
Classification according to the applicable rate, subdivides taxes into progressive, regressive, proportional and firm.
Taxes with interest (ad valorem) rates are taxes, the rate of which is set as a percentage of the value of the object of taxation (tax base). These taxes are directly related to the amount of income, profits or assets of the taxpayers. This group includes taxes with proportional, progressive and regressive rates.
In taxes with proportional rates, the amount of tax payments is directly proportional to the amount of income, profit or property of the taxpayer, i.e. such rates are valid as a percentage of the value of the object of taxation (tax base). These taxes are constructed in such a way that the ratio of income (profit) after taxes to income (profit) before their payment remains unchanged regardless of the amount of these income (profit). Thus, the prevalence of these taxes in the tax system forms its neutrality, which does not increase or decrease, but reproduces inequality after taxes have been paid. These taxes include, in particular, personal income tax, corporate income tax, VAT, tax on property of organizations and individuals.
In taxes with progressive rates, the amount of tax payments is in a certain progression to the amount of income, profit or property of the taxpayer, i.e. such rates apply in an increasing percentage to the value of the object of taxation (tax base). These taxes are constructed in such a way that the ratio of income (profit) after taxes to income (profit) before their payment decreases with an increase in these incomes (profits). Thus, the use of these taxes in the tax system forms its progressiveness, which reduces the inequality of citizens after taxes. Currently, the Russian tax system does not have a single tax that uses a progressive rate, and until 2001 the income tax was progressive (in the overwhelming majority of developed countries it is progressive).
In taxes with regressive rates, the amount of tax payments is in a certain regression to the amount of income, profit or property of the taxpayer, i.e. such rates are in effect in a decreasing percentage of the value of the object of taxation (tax base). These taxes are constructed in such a way that the ratio of income (profit) after taxes to income (profits) before their payment increases with the growth of these incomes (profits). Thus, the use of these taxes in the tax system forms its regressiveness, which increases the inequality of citizens after taxes. A typical example was the UST.
It should also be noted the possibility of using progression or regression simple and complex (cascading) in taxes. A simple progression (regression) evenly increases (decreases) the tax rate with an increase in the value of the object of taxation (tax base). A complex, or, as it is also called, cascade, progression (regression) involves dividing the cost estimate of the taxable object (tax base) into certain parts, with each subsequent part being taxed with an increased (reduced) interest rate... These rates increase (decrease) in steps (cascades), hence the corresponding name.
Depending on the method of setting tax rates, they border on:
- taxes with fixed (specific) rates - the value of the rate is set in absolute, fixed sum of money per unit of measure of the tax base; these include a significant part of excise taxes, water tax, fees for the use of objects of the animal world and aquatic biological resources, most of the state duty, transport tax, tax on gambling business;
- taxes with interest (ad valorem) rates - the value of the rate is set as a percentage of the value of the object of taxation (tax base); these include, for example, income tax, CFL, VAT;
- taxes with combined (mixed) rates - the value of the rate is established through a combination (combination) of specific and ad valorem rates; as the main one here, as a rule, the ad valorem rate is used, but its application is limited to a specific rate from below and (or) from above a certain amount of the tax base; a typical example of such a tax was the UST.
By appointment
The classification of taxes by purpose distinguishes them into abstract and targeted.
Abstract (general) taxes, entering the budget of any level, are depersonalized and spent for the purposes determined by the priorities of the corresponding budget, i.e. receipts from general taxes are the main sources of income for multi-level budgets. In any tax system, such taxes include the overwhelming majority of them.
Unlike general target (special) taxes have a predetermined purpose-left and are strictly assigned to certain types of expenses. As a rule, at the expense of special taxes, the budgets of the corresponding state extrabudgetary funds.
A typical example of a special tax was the UST (and now it is insurance premiums mandatory, but not tax), the proceeds from which form the budgets of three state non-budgetary funds of the Russian Federation: pension, compulsory medical insurance and social insurance.
By accounting sources of payment
The classification by accounting sources of payment differentiates taxes by specific sources of payment in the structure of the company's revenue and its structural elements. Such sources can be: sales proceeds, production costs, financial results of activities before taxation of profits, wages and business income, gross taxable profit and other income of the enterprise.
This classification is in great demand, primarily on the part of taxpayers engaged in entrepreneurial activities, and the tax authorities that audit them. For taxes paid by individuals who do not carry out this activity, this classification is not applicable. The source of paying taxes for them is exclusively income in one form or another.
To taxes and fees paid from sales proceeds, include: VAT, customs duties, as well as single taxes paid by organizations when applying special tax regimes.
Taxes and fees, attributable to the cost of production, are: excise taxes, state duty, transport and land taxes paid in connection with the implementation of entrepreneurial activities, mineral extraction tax, water tax, fees for the use of objects of wildlife and aquatic biological resources, compulsory insurance premiums (for payers, making payments to individuals).
Taxes, attributable to the financial result of activities, Is a tax on the property of organizations and on the gambling business.
Taxes, attributable to wages and business income, Is personal income tax and compulsory insurance premiums (for lawyers, individual entrepreneurs on their own income), as well as single taxes paid individual entrepreneurs when applying special tax regimes.
The diversity of taxes involves their classification on various grounds.
1. Depending on the payer:
1) taxes from organizations - mandatory payments collected only from taxpayers of organizations, including value added tax, income tax, etc. 2) taxes from individuals - mandatory payments levied by syndicated taxpayers - individuals , property tax for individuals, etc.);
3) general taxes for individuals and organizations - compulsory payments paid by all categories of taxpayers, regardless of their organizational and legal status. The presence of general taxes is due to the fact that the main principle of their collection is the presence of an object in the ownership of a person (for example, land tax).
2. Depending on the form of taxation:
1) direct (income and property) - taxes levied in the process of acquiring material goods, determined by the size of the taxable object and paid by the manufacturer or owner (profit tax, etc.). Direct taxes are subdivided into:
personal - taxes paid by the taxpayer at the expense and depending on the income (profit) received and taking into account the financial viability of the payer (for example, personal income tax, corporate income tax);
real - taxes paid on property, which are based not on real, but on the estimated average income that is only expected to be received. Real tax rates are calculated, as a rule, on the results of the activities of several identical categories of taxpayers (for example, single tax imputed income, gambling tax, land tax);
2) indirect (on consumption) - taxes levied in the process of spending material goods, determined by the amount of consumption, included in the form of a premium to the price of goods and paid by the consumer (excise taxes, value added tax, etc.); in indirect taxation, the formal payer is the seller of the goods (works, services), who is, as it were, an intermediary between the state treasury and the consumer of the goods (works, services), while the real payer is the consumer (it is the criterion of the ratio of the legal and actual payer that is one of the main ones in differentiating taxes on direct and indirect).
3. By territorial level:
1) federal taxes - established and enforced federal body representative power - the State Duma of the Russian Federation. Scroll federal taxes and their rates are uniform throughout the territory of the Russian Federation and cannot be changed by the state authorities of the constituent entities of the Russian Federation or local authorities. According to paragraph 2 of Art. 12 of the Tax Code of the Russian Federation, federal taxes should be established directly by the Tax Code of the Russian Federation (for example, a unified social tax, water tax, excise taxes);
2) taxes of the constituent entities of the Russian Federation - taxes listed in the Tax Code of the Russian Federation, but enforced by the representative (legislative) government bodies of the constituent entities of the Russian Federation and obligatory for payment only on the territory of the corresponding constituent entity of the Russian Federation (for example, corporate property tax, transport tax, tax on gambling business );
3) local taxes - taxes established by the Tax Code of the Russian Federation, but enforced by representative bodies of local self-government and obligatory for payment on the territory of the corresponding municipality(for example, land tax, property tax of individuals).
4. Depending on the channel of receipt:
1) state - taxes fully credited to state budgets;
2) local - taxes fully credited to municipal budgets;
3) proportional - taxes distributed between the budgets of various levels according to certain quotas;
4) off-budget - taxes paid to certain off-budget funds.
5. Depending on the nature of use:
1) taxes of general importance, used for general purposes, without specifying the activities or costs for which they are spent
pout; these are the majority of taxes levied in the Russian Federation;
2) targeted taxes credited to targeted extrabudgetary funds or allocated in the budget on a separate line and designed to finance specific activities (eg land tax).
6. Depending on the frequency of collection:
1) one-time - taxes paid once during a certain period when specific actions are taken (for example, a single tax on imputed income);
2) regular taxes - levied systematically, at regular intervals and throughout the entire period of ownership or activity of the payer (tax on personal income, tax on property of organizations, etc.).
5. Tax system. Fundamentals of legislation on taxes and fees. Tax principles.
Tax system- a set of taxes and fees established by the state and levied in order to create a central state fund financial resources, as well as a set of principles, methods, forms and methods of their collection. The tax system is based on taxes and fees. With the help of the tax system, the state implements its management functions (regulation, distribution and redistribution) financial flows in the state and, in a broader sense, by the country's economy in general.
Legislation on taxes and fees consists of:
Legislation of the Russian Federation on taxes and fees (Tax Code of the Russian Federation and adopted in accordance with it federal laws about taxes and fees);
Legislation of the constituent entities of the Russian Federation on taxes and fees (laws and other regulatory legal acts on taxes and fees of the constituent entities of the Russian Federation, adopted in accordance with the Tax Code);
Regulatory legal acts of local self-government bodies on local taxes and fees adopted by representative bodies of local self-government in accordance with the Tax Code.
Normative acts a different level is not included in the category of legislation on taxes and fees.
Determination of inconsistency of acts of tax legislation with the Tax Code. Normative legal act on taxes and fees is recognized as inconsistent with the Code if at least one of the following circumstances occurs:
Issued by a body that does not have the right to issue such acts, or in violation of the established order of publication;
Cancels or restricts the rights of taxpayers, payers of fees, tax agents, their representatives, or the powers of tax authorities, customs authorities, bodies of state extra-budgetary funds, established by the code;
Changes the obligations of participants in tax legal relations determined by the code, as well as other persons whose obligations are established by the Tax Code;
Prohibits the actions of taxpayers, taxpayers, tax agents, their representatives, etc., permitted by the code.
The principles of taxation in the Russian Federation are as follows:
1) the principle of justice;
2) the principle of simplicity - all irrevocable doubts, contradictions and ambiguities of acts of legislation on taxes and fees are interpreted in favor of the taxpayer;
3) the principle of establishing taxes - each person must pay legally established taxes and fees. No one can be charged with the obligation to pay taxes and fees, as well as other fees and payments not provided for by the Tax Code of the Russian Federation or established in a different manner than is determined by the Tax Code of the Russian Federation;
4) the principle of setting the level tax rate taking into account the actual ability of the taxpayer to pay tax;
5) the principle of universality and equality of taxation - taxes and fees cannot be discriminatory and can not be applied differently based on social, racial, national, religious and other similar criteria. It is not allowed to establish differentiated rates of taxes and fees, tax incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital;
6) the principle of one-off taxation, inadmissibility of multiple taxation;
7) the principle of clarity, convenience of the tax collection system - taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable;
8) the principle of flexibility of the tax system to changes in the economic and socio-political situation;
9) the principle of ensuring the most rational redistribution domestic product;
10) the principle of inadmissibility of violation of the single economic space of the Russian Federation. It is not allowed to directly or indirectly restrict the free movement of goods within the territory of the Russian Federation, or otherwise restrict or create obstacles not prohibited economic activity individuals and organizations.
In terms of its general structure, principles of construction and the list of taxes, the Russian tax system basically corresponds to the systems of taxation of legal entities and individuals operating in countries with market economy... The most complete picture of the domestic tax system can be provided by the classification of taxes according to various criteria.
The Tax Code of the Russian Federation provides for the division of taxes into three groups: federal, regional and local. Thus, depending on the level of the authority that establishes a particular tax, taxes must be classified according to their affiliation to the level of authority (Table 2.1).
The tax system of the Russian Federation includes 13 types of taxes and fees, including eight federal, three regional and two local taxes. In addition, the Tax Code of the Russian Federation provides for the possibility of applying special tax regimes in which for selected categories For taxpayers, the payment of most taxes is replaced by a single tax. Currently, there are five such modes.
Table 2.1
Tax classification according to the Tax Code of the Russian Federation
Federal taxes and fees |
Regional taxes |
Local taxes |
Taxes established by special tax regimes |
for the use of objects of wildlife and for the use of objects of aquatic biological resources 8. State fee |
on the property of organizations
|
on property physical |
on the production section 5. Patent taxation system |
Federal taxes established by the Tax Code of the Russian Federation and are binding on the entire territory of the country.
Scroll regional taxes are also contained in the Code, but these taxes are enforced by the laws of the constituent entities of the Russian Federation and are obligatory for payment on the territory of the corresponding constituent entity. By introducing regional taxes, the legislative authorities of the constituent entities of the Russian Federation determine tax rates for the corresponding types of taxes, but within the limits established by the Tax Code of the Russian Federation, as well as tax incentives. All other elements of regional taxes are established by the corresponding chapter of the Tax Code of the Russian Federation.
The same order of introduction local taxes with the only difference that they are introduced by the representative bodies of municipalities.
It should be noted that the list of regional and local taxes is exhaustive, i.e. not a single legislative body of a constituent entity of the Russian Federation and a representative body of local self-government has the right to introduce a single tax that is not provided for by the PC of the Russian Federation. This provision creates confidence for taxpayers in the inviolability of the country's tax system.
In connection with the ongoing processes of globalization, such a type of taxes as interstate taxes has appeared. In particular, in the member states of the European Union there is a unified tax on imported (from third countries) agricultural products, the funds from which go to the budget of this community.
Perhaps, similar types of interstate taxes will appear in the countries - members of the CIS and the Union State of Russia and Belarus, in particular, to finance joint interstate programs.
The Russian tax system has exceptional features in terms of the classification of taxes by subject of payment, i.e. taxes paid by legal entities and individuals (Table 2.2).
As can be seen from the above data, the prevailing importance in the Russian tax system are taxes paid legal entities. Of the 13 types of taxes established by the tax system of the Russian Federation, eight taxes are paid by legal entities, the payment of three taxes is imposed on both legal entities and individuals, and two taxes are paid exclusively by individuals. Of the five types of taxes operating in the system of special tax regimes, one tax - a single tax under a production sharing agreement - is paid exclusively by legal entities, and one tax - in the form of a patent - is paid only by individuals - individual entrepreneurs. The other three taxes are paid by both individuals - entrepreneurs without forming a legal entity and legal entities.
By classifying the Russian system taxes and fees on the subject of payment, it is important to emphasize one more important circumstance. Specific taxpayers - legal entities pay much less taxes than stipulated in the Tax Code of the Russian Federation. This is due to the fact that among them there are a lot of specific taxes, the payment of which is entrusted to a limited number of organizations. These taxes include, in particular, excise taxes, mineral extraction tax, water tax, fees for the use of objects of the animal world and for the use of objects of aquatic biological resources, state duty, tax on gambling business, transport tax. At the same time, excise taxes on certain types of goods, the payers of which are formally legal entities, in fact (and not nominally, like other indirect taxes) are paid directly by consumers, i.e. individuals.
Table 2.2
Tax classification by subject of payment
Taxes and fees levied on legal entities |
Individual taxes |
Taxes and fees levied on both legal entities and individuals |
and for the use of objects of aquatic biological resources
|
|
|
At the same time, the role of the corresponding category of taxes in the tax system of the country should be judged mainly not from the position of the number of relevant types of taxes, but from the qualitative point of view - their share in total amount tax revenues. Unlike countries with developed market economies, the share of taxes levied on legal entities prevails in Russia. In the structure of income consolidated budget Despite the existing upward trend, tax receipts from individuals are no more than 15%. This indicator much lower than in others developed countries where taxes paid by individuals provide 50-60% of all tax revenues of budgets.
The methods of distribution of taxes and tax revenues between the budgets of different levels, established in the country, are of great importance for the characteristics of the tax system. Three similar methods are used in world practice.
- 1. Consolidation of taxes for the budget of the appropriate level. In this case it comes not about the right of the relevant authorities to establish this or that tax and its elements, but about fixing on a permanent basis the receipts of this tax to the budget of a certain level. In this regard, they are often called fixed taxes. These taxes cannot be credited to the budgets of another level. Thus, assigned taxes are taxes that are permanently assigned to the corresponding budget and are fully credited to this budget. In the Russian tax system, this form is used in terms of local taxes, which are fully and fully secured and go to local budgets. Distribution of taxes between budgets of different levels is regulated exclusively by tax legislation, i.e. Tax Code of the Russian Federation.
- 2. Distribution of income from receipts federal taxes between federal, state and local budgets, as well as revenues from regional taxes - between regional and local budgets. Distribution of tax revenues between budgets of different levels carried out, as a rule, not by tax, but by budgetary legislation. In some countries, this happens annually when the corresponding budgets are approved. In this case, in the course of budget planning, the revenue base of budgets is regulated by the annual approval in the budget law of the share of revenues from each tax received in a given territory in the respective budgets. In this regard, these taxes are called regulatory. Thus, the regulatory taxes are those taxes, from the income of which, in the process of budget planning, deductions are made to the budgets of the lower level in order to improve their balance. In the RF Budget Code, since 2005, the distribution (by establishing appropriate standards) of income from all federal taxes between the budgets of the constituent entities of the RF and the federal budget has been established on a permanent basis. Also, the distribution of individual federal taxes between federal and local budgets is fixed on an ongoing basis. In particular, revenues from income tax on personal income are distributed on a permanent basis between regional and local budgets at the standards of 70 and 30%, respectively. The fee for the use of objects of aquatic biological resources is received on a permanent basis in the federal budget in a share equal to 20%, and in the regional budgets - 80%.
The laws on the budget establish short-term (up to three years) norms for the distribution of tax revenues between the budgets of different levels. In particular, after the income tax is credited to the budget of the constituent entity of the Russian Federation at the established rate of profit tax, the proceeds from it are distributed between regional and local budgets in proportions established when the corresponding regional budget is approved. The second method of interbudgetary regulation is the most widespread in the Russian Federation.
3. Sharing the same tax base federal, regional and local authorities. This form is not widely used in the Russian tax system. It can, with some reservations, include the distribution of corporate income tax. In accordance with the RF Tax Code, a separate rate of this tax for payments to the federal budget is set at 2.0%, as well as the rate on payments to regional budgets at 18.0% of the tax base. As a rule, the specified form of interbudgetary distribution of taxes is regulated by tax legislation.
Characterization of the tax system from the point of view of its impact on the financial position of the taxpayer and on the country's economy is impossible without classifying taxes according to the form of collection, according to which taxes are divided into direct and indirect.
Direct taxes are levied depending on the level of income or the value of the property (property) owned by the taxpayer. They are applied by the state so that as many objects of the taxpayer's activity as possible fall under the tax influence: property of enterprises, labor, resources consumed in production, income. With direct taxation, the dependence of the amount of taxes paid by the taxpayer on the efficiency of his activities increases. Thus, direct taxes are imposed directly on the income or property of the taxpayer. In this regard, with direct taxation, monetary relations arise directly between the taxpayer and the state, for example, personal income tax; corporate income tax; taxes on property of both legal entities and individuals, etc. In this case, the basis for taxation is the possession and use of income and property.
Indirect taxes, in contrast to direct taxes, are levied in the process of movement of income or turnover of goods (works or services). These taxes can be transferred by the taxpayer to other persons. This is possible due to the fact that these taxes are included in the form of a surcharge in the price of goods, as well as in the tariff for work or services, and are paid by the consumer. Thus, the owner of the goods (work or service), when selling them, receives from the buyer simultaneously with the price and tax amounts, which is then transferred to the state. Therefore, indirect taxes are often called consumption taxes. Thus, these taxes are intended to transfer the real tax burden to the final consumer. In indirect taxation, the subject of tax is the seller of a good (work or service), acting as an intermediary between the state and the actual taxpayer - the consumer of this good (work or service). Examples of indirect taxation include VAT, excise taxes and customs duties.
Indirect taxes are for the state the simplest in the form of their collection, and for the payer - difficult because of the impossibility of evading their payment. For the state, they are also attractive because the receipt of these taxes directly into the treasury is not associated with the financial and economic activities of the subject of taxation, therefore, the fiscal effect is achieved in conditions of a decline in production and even unprofitable operations of organizations. Thereby indirect taxation ensures the stability of the revenue base of the state, especially in conditions of high inflation rates. In addition, indirect taxes are less painful for the taxpayer and, as it were, invisible to him.
To understand the economic content of taxes and to analyze the existing tax system in the country, the classification of taxes by the object of taxation is also of great importance.
Among the direct taxes in the Russian tax system, real (property), resource (rent), personal and imputed taxes are distinguished.
Real taxes are levied on the sale, purchase or ownership of property, and their collection does not depend on the individual financial capabilities of the taxpayer. Therefore, they are also called property taxes. These include, in particular, land tax, taxes on property of individuals and legal entities, transport tax.
Closely related to real taxes resource (rental) payments, the collection of which is determined by the development, use and production natural resources... Their introduction and payment, as a rule, are associated with the formation and receipt of rent. These include the tax on mining, land tax, water tax.
In contrast to real taxes when levying personal taxes take into account the financial position of the taxpayer and his solvency. This category includes income tax, personal income tax.
A distinctive feature of the taxes included in the group imputed, is that the object of taxation here is the income determined by the state. The specified income does not depend on the actual financial performance of the taxpayer and is determined by its potential opportunities associated with the ownership and disposal of the existing at his property. Therefore, this type of taxes can be called one of the varieties of real taxes. The form of such a tax, for example, can be a unified tax on imputed income and a tax in the form of a patent. This category of taxes also includes the tax on gambling business in force in the Russian Federation. When it is levied, the taxable object is not the actual, but the conditionally calculated income received by the taxpayer from each playing field.
Indirect taxes, in turn, are subdivided into excise taxes, state fiscal monopoly and customs duties.
Excise taxes there are individual and universal. Individual excise taxes represent the taxation of certain types of goods, raw materials, finished products... They can also be installed by product group. An example of this excise tax is the excise taxes on alcohol and tobacco in effect in almost all countries of the world, including Russia.
Universal excise taxes taxation, as a rule, is the turnover of organizations (sales, sales, etc.), for example, VAT, which has been applied in the world tax system since the late 1960s - early 1970s, and in the Russian Federation since 1992 In some countries, sales tax is applied instead of VAT.
State fiscal monopoly- This is a complete or partial monopoly of the state on income from the production and sale of certain types of goods, which, as a rule, include alcoholic beverages, salt, tobacco products, matches, and beer. In tax practice, the state fiscal monopoly is not used by all countries; it is also absent in the Russian tax system.
Customs duty- these are indirect taxes (fees, payments) levied by the customs authorities when goods are imported into the customs territory or exported from this territory and are an integral condition of such import or export. In the Russian Federation, the customs duty is unreasonably removed from the tax system and, therefore, is not a tax. In this regard, the rates and some other elements of customs duties are not established by law, as is inherent in tax payments, and the Government of the Russian Federation. Customs duties in most countries apply only to imported goods. The export of goods, as a rule, is not subject to customs duties. In contrast to other countries, export duties are also established in Russia.
According to the method of taxation, the taxes of the Russian tax system are classified into three groups depending on the methods of collection of the tax salary (Fig. 2.4).
Rice. 2.4.
Tax collection "at the source" is carried out in cases where the obligation to withhold and transfer tax to the budget is assigned to the tax agent, i.e. to the authority that pays the income. In this case, the tax is withheld virtually simultaneously with the payment of income, which excludes the possibility of evasion from its payment. In other words, the taxpayer in this case receives part of the income minus the tax calculated and withheld tax agent... This method is mainly used when taxing the income of hired workers, as well as other fixed income. In particular, in the Russian tax system, it is typical for personal income tax, when the accounting department calculates and withholds this tax from the income of employees of a given enterprise performing work under various types of employment contracts. This method is also applied in the case of income tax levied on income received foreign organizations from sources in the Russian Federation. The tax withdrawn by the "at source" tax agent goes straight to the budget.
Unlike the previous method of tax collection "by declaration" is the withdrawal of part of the taxpayer's income after receiving it. As the name implies, this method provides for filing by the taxpayer in set time declarations to the tax authorities - an official statement of the taxpayer about their tax liabilities for a certain period of time. On the basis of the declaration, the tax authority checks the correctness of the tax calculation by the taxpayer. The declaration is actually a taxpayer's report, the purpose of which is to fix the tax amount calculated by him independently. When filing a declaration, the taxpayer does not have to wait for receipt from tax authority tax payment notification, but is obliged to pay tax independently within the time limit established by law. The use of this method of levying a tax salary is practiced, as a rule, when taxing non-fixed income, as well as in cases where the taxpayer's income is generated from many sources. Tax collection "on declaration" is the most common way to determine the tax salary, as it is incorporated in the overwhelming majority of taxes.
Russian tax legislation provides for the filing of returns, in particular, when taxes are paid by individuals engaged in entrepreneurial activities without forming a legal entity, as well as for most taxes paid by legal entities: VAT, income tax, etc. In this case, there are non-fixed income. When a taxpayer receives income from a variety of sources, the calculation of the tax "according to the declaration" is carried out in the event that a progressive scale of taxation is established for this tax. A similar method was used in the Russian tax system with respect to personal income tax before the abolition of the progressive scale of tax rates.
Way "by inventory"applies to taxes that have a" non-mobile "object of taxation and, accordingly, does not change tax base... Its application is based on a cadastre of such objects compiled by the relevant state authorities. The cadastre is a register containing a list of typical objects (land, property), classified according to their external characteristics, which include, for example, the size of the site, the volume of the engine, etc. This method is used, as a rule, when levying land and transport taxes paid by individuals, as well as tax on property of individuals. On the basis of the cadastre and the established tax rate, the tax authority calculates the amount of tax and issues a notification to the taxpayer. Therefore, this method is also called "on notification". In this case, the taxpayer pays the tax but notifies the tax authority, which indicates the type of tax, the amount of payment and the due date for payment of the tax.
In the Russian tax system, this tax classification is not always tied to a specific tax. The same tax can be levied in different ways, depending on the taxpayer category, as well as other factors. In particular, as noted above, personal income tax is collected using the "at source" method from the income of employees of the enterprise. However, with payment of personal income tax by individuals engaged in entrepreneurial activity without forming a legal entity, the method of payment is used "according to the declaration".
Tax legislation provides for the filing of returns when paying corporate income tax by the absolute majority of taxpayers. At the same time, when taxing income received by foreign organizations from sources in the Russian Federation, profit tax is withheld at the "source" of income. According to the "at source" method, certain types of income from NGOs (shares and other securities) regardless of the category of taxpayers. Taxation is carried out by the method "according to the cadastre" transport tax individuals. Legal entities pay this tax by the "declaration" method.
Characterizing the classification of taxes by source of taxation, it should first of all be emphasized that it refers exclusively to taxes paid by legal entities, since individuals can have only one source of tax payment - income (Table 2.3).
Table 2.3
Classification of taxes by source of taxation
All sources of taxation are divided into four types, with most taxes paid before the organization distributes the balance sheet profit, i.e. by increasing costs or reducing profits. This reduces the taxable base for income tax.
At the same time, from the point of view of the impact on the size of the reduction in taxable profit, their role is insignificant. Crucial to financial situation The taxpayer is played by taxes paid from sales proceeds and residual profits, since the most significant taxes, such as VAT, excise taxes, and income tax, are paid from these sources.
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