Taxes and their classification: to help taxpayers

Whatever you say, and taxes - it is an integral part of every citizen. If we talk about them more specifically, as the tax may make charges imposed and levied by the state to meet social needs. Tax - a contribution to the budget or off-budget fund, which is produced by the payer in the manner prescribed in accordance with applicable law.
Tax classification and types

To date, there are a lot of taxes, that was the reason for the appearance of the distribution of these payments. There was a so-called tax classification in the Russian Federation. For example, on a territorial basis all tax payments are divided into federal, regional and local.

Federal taxes include the following charges:

- Tax on income of banks;
- Excise taxes on individual species and groups of products;
- VAT (value added tax);
- Tax on income from insurance activities;
- Customs duties;
- Stock transfer tax (tax on stock exchange activities);
- A tax on transactions relating to the sale of securities;
- Tax for the use of natural resources (included in the republican, federal budget, regional, district budgets, etc.);
- Income tax on individuals;
- Corporate income tax (for legal entities);
- Deductions made for reproduction of mineral resources;
- State fee;
- Stamp duty;
- Taxes, which are the source for the formation of road funds;
- Property tax, which goes to the owner by inheritance or donation;
- Fee for using the words "Russian Federation", "Russia", as well as combinations formed from them.

This classification provides for the tax that part of the payment goes to the federal, republican and local budgets. Stakes federal taxes, as well as the order of their admission to the budgetary or extra-budgetary funds is governed by the laws of the Russian Federation.

There are regional taxes for residents of the republics that are part of the Russian Federation, regions, territories, autonomous regions, etc. The regional taxes include the following payments:

- Forest revenue;
- A tax on property of enterprises;
- Payment for water that is taken by industry of water systems;
- Taxes for businesses, levied on the needs of educational institutions.

With regard to tax payments received by the budgetary funds for the needs of institutions in education, then they shall be applied as a means to provide additional funding for these projects. Other taxes listed in the payment of the regional type, are levied on the entire territory of the Russian Federation under the laws of the country.

This classification provides for a payment of local scale. Local taxes are compulsory payments to the following types:

- Land tax;
- A tax on property owned by individuals;
- Tourist tax;
- Registration fee is levied on individuals who carry out business activities;
- Fee for the right to carry out trading activities;
- Taxes on construction of production facilities in the resort area;
- A tax on advertising;
- Fees from owners of dogs;
- Fees for parking of vehicles;
- Taxes on resale of personal computers, automobiles and computer equipment;
- Fees from businesses and citizens for the improvement areas for education and other purposes;
- License fees for the right to sell wine and liquors;
- License fees for the right to conduct lotteries and local auctions;
- Fees for the right to use local symbols;
- Fees for winning at the races;
- Fees for participating in the races at the track;
- Fee for issuing a warrant for the apartment;
- Fee for the right of the television and motion pictures;
- Gathering of citizens who participate in the sweepstakes games;
- Collection of stock exchange transactions (other than transactions which provide for the possibility of making the legislative acts on taxation of transactions in securities);
- Fee for the cleaning of populated areas;
- Taxes for the maintenance of socio-cultural sphere and the housing stock;
- Fees for opening the gambling business (the installation of slot machines, roulette, card tables, etc.).
Budget classification codes of taxes: the characteristics and purpose

Not only the classification is one of the key tax activities. In addition, there is a fiscal tax classification in the Russian Federation, under which each payment is assigned a code. This is done in order to more easily identify and examine tax, as well as its correlation to a particular classification category.

All budget classification codes of taxes can be divided into two main categories: expenditure and income. In addition, each of these species has dvadtsatiznachnoe value.

Let's start with the code structure of budget revenues. She is represented by the following elements:

- Administrator;
- Type of income;
- The program;
- Economic classification of revenues.
Type of income in itself will keep instructions:
- Group (1 character);
- Sub-groups (2 digits);
- Article (2 characters);
- Subarticle (3 digits);
- Item (2 characters).
Element of income - the budget destination tax

As for the element, it defines the form of the budget in which to pay the tax. Codes elements are as follows:

01 - the federal budget;
02 - Budget of the Russian Federation (Regional);
03 - local budget;
04 - Municipal District budget;
05 - Budget of the municipal district;
06 - Budget of the Pension Fund of Russian Federation;
07 - Social Insurance Fund budget of the Russian Federation;
08 - Budget of the Federal Mandatory Medical Insurance Fund of the Russian Federation;
09 - the budget of the territorial fund of obligatory medical insurance of the Russian Federation.
10 - the budget settlement.
All metro areas that are not crossed by 131 law, specified by code 03.
Code of income: determine type of payment

Code income is concretized by economic classification. When filling out the document the taxpayer will determine their payments, according to the following notation:

1000 - payment of a fee (tax);
2000 - payment of interest and penalties;
3000 - payment of a fine.

Code structure is defined by the five pillars of:

- Administrator (3 digits);
- Section or subsection (4 digits);
- Target cost item (7 digits);
- Type of flow (3 digits);
- Opcode general government agencies (3 characters).
Sections and subsections: compute the tax area

We should also be said of the sections (subsections), which define the scope of the tax:

01 00 - General government issues (15 subsections)
02 00 - the sphere of national defense (8 sub-sections)
03 00 - the sphere of law enforcement and national security (13 subsections)
04 00 - the sphere of national economy (11 subsections)
05 00 - the sphere of housing and communal services (4 sub)
06 00 - environmental protection (4 sub)
07 00 - the sphere of education (9 divisions)
08 00 - the sphere of culture, film and media (6 divisions)
09 00 - Health and Sports (4 sub)
10 00 - the sphere of social policy (6 divisions)
11 00 - the sphere of intergovernmental transfers (4 sections)

The essence of the introduction of sub-classification of taxes is to facilitate the process of drawing up, approval and execution of budgets of all levels, resulting, in fact, determined by the size of tax rates. The result of this classification is the introduction of taxes, the amount and procedure for payment of which depends on the type of activity, territorial jurisdiction and other features.