Tax classification

A variety of existing taxes is the need for their classification (separation of species) in a certain manner.

By way of taxing distinguish direct and indirect taxes. Direct taxes are levied in the accumulation of material goods directly from the income or property tax. In this case, the amount of tax salary exactly known for the taxpayer or his may be calculated.

As an example, the income tax paid by individuals, the tax on profits of enterprises and organizations, a tax on property transferred by inheritance or gift, etc.

Indirect (aka - the ad valorem) taxes are collected through the price of goods. This is a kind of allowance, included in the price of government goods and services (excises, value added tax, sales tax, turnover tax, special tax to support the main sectors of the economy, etc.). The amount paid by the taxpayer, in this case to calculate almost impossible. However, it is clear that the bulk of the burden of paying these taxes are the end users, ie individuals.

On the subject of a taxpayer-divided into the following groups of taxes: taxes on individuals (income tax on individuals, personal property tax, property tax, which passes by way of inheritance or gift tax, resort fee, etc.), taxes on enterprises and organizations ( income tax, value added tax, excise tax, road users tax on property of enterprises and organizations, the fee for the use of names "Russia", "Russian Federation" and formed the basis for their words and phrases, etc.). This type of accident is not called "taxes on businesses and organizations," and not "taxes from legal entities." This is due to the fact that some organizations are the payers of a tax, not being a legal entity, including subsidiaries, representative offices, separate subdivisions.

Mixed taxes that are paid by both individuals and companies and organizations (state tax, some customs duties, tax on vehicle owners, etc.).

By the authority which establishes and specifies the taxes in force in the Russian Federation, taxes can be divided into three groups depending on what their body and enters the right to modify and specify: federal taxes, regional taxes and local taxes.

Recognized by federal taxes and levies imposed by the Tax Code of the Russian Federation and required to pay on its entire territory.

Recognized regional taxes and levies imposed under the Tax Code of the Russian Federation entered into force the laws of the Russian Federation and the required payment to the territory of the Russian Federation. By establishing a regional tax, the representative bodies of the Russian Federation defines the following elements of taxation: tax incentives, tax rate limits established by tax laws, procedures and deadlines for payment of tax, as well as the format for reporting on the regional tax.

Recognized by local taxes and charges imposed and entered into force in accordance with the Tax Code of the Russian Federation, normative legal acts of the representative bodies of local self-government and required to be paid in the respective municipalities.

For federal taxes and levies include:

    value added tax;
    excise taxes on certain types of goods (services) and certain types of mineral raw materials;
    income tax (revenue) organizations;
    capital gains tax;
    income tax on individuals;
    contributions to state social extrabudgetary funds;
    state tax;
    customs duties and customs fees;
    Tax on subsoil use;
    tax on the reproduction of mineral resources;
    tax on additional income from the extraction of hydrocarbons;
    fee for the use of wildlife and aquatic biological resources;
    Forestry tax;
    water tax;
    environmental tax;
    federal license fees.

The regional taxes and levies include:

    corporate property tax;
    property tax;
    road tax;
    Transportation tax;
    sales tax;
    tax on gambling;
    regional license fees.

In enacting a property tax terminates on the territory of the Russian Federation subject property tax, personal property tax and land tax.

Local taxes and levies include:

    land tax;
    personal property tax;
    tax on advertising;
    inheritance tax or gift tax;
    Local license fees.

In terms of budget, which is credited to the tax payment tax payment can be divided into fixed and regulations (different levels).

Anchored taxes directly and entirely to a particular budget or extra-budgetary fund. Among the fixed tax allocate taxes, which are paid into the federal budget, regional budget, local budget, the extra-budgetary fund.

Regulators (multilevel) taxes come together in the budgets of different levels according to the proportion of budget legislation.

Under current conditions in the Russian tax system are such regulatory taxes like income tax on enterprises and organizations, and income tax on individuals.

Amounts of deductions for such taxes, credited directly to the national budget of the republic within the Russian Federation, territorial, regional budgets of territories and regions, the regional budget of the autonomous region, autonomous areas of the district budget and the budgets of other levels are defined in approving the budget of each federation.

By targeting the tax can be identified taxes abstract (general) and target (special).

Abstract (general), taxes were levied for the state of the budget as a whole, whereas the target (specific) taxes were levied to finance the costs of a specific direction of the state

The special includes, for example, collecting for the needs of educational institutions, collected from legal entities, trust fees to Police, the landscaping and other purposes.

Typically, the target for tax payments, a special fund (off-budget) or in the budget for that kind of taxes we introduce a special article.

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