direct and indirect taxes
Direct taxes are levied both individuals and legal entities.The object of taxation in this case, is the property or income (profit).Individuals are subject to income tax, they pay tax for which they own the land, real estate, luxury, transportation, securities.The direct taxes include tax and property payments in the case where an individual has sold land, an apartment or a car or get them as a donation or inheritance. Heirs or give as gifts, are in direct kinship with the testator or donor, exempt from income tax, but begin to pay property tax, if it is passed in its property.
Legal persons also pay direct taxes, which include property tax on land and on profits (c
orporation tax).Direct taxes payers, in accordance with the established norm of deductions independently transferred to the account of the Federal Treasury, where they are regulated by the budgets of the three levels.
Indirect taxes - those which the State imposes enterprises and organizations that produce or sell goods or services.These taxes are naturally borne by the citizens, legal entities and individuals that these goods or services to buy.Indirect taxes include, for example, excise duties and value added tax included in the price of goods.Iethey are not paid directly to the state treasury, but every time, when buying a product or service, you overpay a certain amount due to indirect taxation.
Exemptions from payment of direct taxes
both physical and legal entities can take advantage of the benefits when paying direct taxes.Thus, in particular, indicated the amount of profit the company can deduct the funds that were directed to the development of production, provided that the creation of new manufacturing space.Can not taxed on the profits and the amount spent on the legal entity or the improvement of the environment for environmental protection.Exemptions are provided for taxation and for the organizations that make up the balance on health care, education and cultural heritage, as well as those who transfer funds to a charity or sponsoring socially significant objects. To get a tax deduction, provide the accounting department at the place of work of a tax return according to form 3-PIT and accounts confirming your expenses.
provides benefits for individuals.Those who build or buy property in individual housing, gets a car, spend money on educating yourself, or children, as well as for the purchase of medicines, it is believed a tax deduction from the tax on personal income.
Tip 2: What are the tax
Taxes - compulsory contributions to the regular budget, which pay as entrepreneurs - legal entities and citizens who are natural persons.Taxes make up a significant part of the revenue of the state and sent it on purpose to ensure its economic and financial activities.
definition of this concept is contained in the main document, which is based on tax law - Tax Code of the Russian Federation.The Tax Code defines tax as an individual grant a compulsory payment levied in the form of cash, alienated from enterprises and individuals.Tax is a sum of money paid by the state to ensure its functioning.
As in the Russian Federation the state executive power is divided into three levels: federal, local and federal subject, and to ensure the functioning of all these levels, each of them has its own budget.Therefore, those taxes that are collected from organizations and citizens, are sent to the three budgets: the federal, regional and local.
Types of taxes
There are taxes that are just federal, regional and local, such taxes are fully transferred to the appropriate budgets.But there are also so-called regulated taxes, which in a certain percentage divided between two or among all three levels of budgets.The percentage deducted at each level can vary, it is set each time anew when receiving a new state budget.
Recipient taxes at all levels is the Federal Treasury, whose functions include the distribution of all incoming taxes in accordance with the budget classification on three levels of the budget.Once the distribution is satisfied, the Treasury creates payment orders to the respective budgets and on the same day is their completion by tax revenues.Thanks to this executive can fulfill their social and financial obligations by paying, for example, the salaries of public sector employees.
Taxes are also directly and indirectly.Direct taxes paid to the budget directly, but indirectly come in the form of an additional cost of purchased goods.Applicable taxes include VAT - value added tax or excise duties.It is believed that their employers pay, but owners to compensate for these payments, raise the price by adding them to the value of their products or services, so it turns out that actually pays indirect taxes consumers who purchase these goods and services.