State duty is a direct or indirect tax. Direct and indirect taxes: types, features and differences between each other

Russia has a broad and developed taxation system, which is why the number of taxes is quite large. For different types of taxes there are different systems for calculating and collecting them. Individuals and legal entities pay direct taxes to the state. This type of payment is collected from any property that belongs to the taxpayer. What is the essence of direct taxes and how they are calculated, we will understand in the article.

What are direct taxes?

In the tax code you can find a large number of taxes that citizens must pay to the state. One of the most common taxes is direct taxes.

Direct taxes are deductions that the government withholds from taxpayers. It is assessed on their property, income or other personal belongings. Both individuals and legal entities must pay this type of tax.

The tax itself is conventionally divided into two subtypes: personal and real.

• Personal tax is levied depending on the level of income or own property that has a legal status. In such a situation, different types of benefits may be accrued, but the amount is significantly reduced. The most common personal tax is income tax, or corporate income tax.
• A real tax is a collection that is made on certain types of income and property.

In addition, there are several types of direct taxes. These include:

• Personal income tax
• Corporate income tax
• Social contributions
• Property taxes
• GST

What function do taxes serve?

The requirements for taxes are quite simple:

• Indirect taxes must perform a fiscal function. In this context, the fiscal function refers to the formation of budget revenues.
• Direct taxes are responsible for the regulatory function. It is aimed at regulating, through tax mechanisms, the reproduction process, the rate of accumulation of funds, and the level of demand of the solvent population.

Adjustment, which is carried out using direct taxes, is carried out in the differentiation of tax rates and benefits. It is thanks to tax regulation that the state ensures a balance between corporate and state interests.

With their help, a favorable environment is created for the development of some industries and the suppression of others, stimulates an increase in the number of jobs, and new enterprises for investment appear.

Personal income tax

Personal income tax is a tax imposed on all individuals, which is why it is so interesting not only to representatives of organizations and enterprises, but also to ordinary workers. Personal income tax is often called income tax, since it is charged specifically on profits. This could be salary, income from bonuses, sales, and others.

The main operations that form an object include:

• Dividends or interest that were calculated in your name.
• Profit received from renting out housing to tenants.
• If the pension is paid in several stages, or if the citizen has several types of pension.
• Compensation paid under an employment contract.

But, in some cases, personal income tax does not need to be paid. This happens by court decision or in the following situations:

• Compensation for the cost of food for employees.
• If the company's payments are made to the sole owner.
• If the citizen was returned his own money, which was previously contributed as the initial capital of an enterprise or organization.
• If the payment is made to foreigners, then there is no need to pay personal income tax.

All information that relates to the object and the tax that is taken into account or not taken into account can be found in the registers of the tax office.

Income tax

Income tax is a direct tax, the amount of which is directly proportional to the final financial results of the operation of an enterprise or organization. In fact, the tax is calculated on the actual profit that the organization received. To understand how much a company earned in one reporting period, you need to subtract the initial amount from the final amount. It is on this difference that direct tax is charged.

The following persons are required to pay this tax:

• All legal entities registered in Russia.
• Foreign persons working on the territory of the Russian Federation, who have permanent representative offices in our country, or receive a stable income from a Russian source.
• Foreign companies that were recognized as taxable residents of the Russian Federation in accordance with international tax treaties
• Foreign organizations controlled from Russia.

But there is a group of people who are not required to pay this type of tax. These include:

• Taxpayers who use special tax regimes for their activities, or if tax is charged on the gaming business.
• Participants of the Skolkovo Innovation Center project.

Tax should be paid only if there is an object of taxation. If it is not there, then you do not need to pay tax.

Property tax

Organizational property tax is a regional tax, and each region has the right to determine the amount of tax for itself, based on the range provided by law. At the same time, tax payment features, benefits, and other features can be established regionally. The main thing is that the adopted laws do not contradict the legislation of the Russian Federation.

All organizations that are recognized as taxpayers and have their own property that is recognized as taxable are required to pay this tax.

But, there are a number of persons who do not have to pay this type of tax. These include:

• Organizers of the Olympic Games in Sochi and their contractors.
• Confederation and national football associations.

The objects of taxation of organizations registered in the Russian Federation are companies and their property, movable and immovable, which is on the balance sheet of the organization.

Land tax

Land tax refers to local taxes. The tax itself and interest on it are paid to the budget of the place where the land is located. Payers of land tax are:

• Organizations that own a certain plot of land that is recognized as taxable by law, on the basis of ownership, the right of perpetual use, or the right of lifelong ownership of the plot.
• If the land plot is part of a mutual investment fund, then the land tax must be paid by the management companies.

Taxpayers are not recognized as organizations whose land plots are under the right of free use, including those transferred under a lease agreement.

Transport tax

Transport tax is a regional tax and is payable with the corresponding tax. All funds received from this tax are contributed strictly to the region’s budget and are intended for its development.

This type of direct tax is required to be paid by everyone who owns a vehicle. Organizations that own vehicles calculate and pay tax on their own.

The amount of tax that an individual must pay. persons is calculated from the information received by the tax service, which carries out state registration of cars on the territory of the Russian Federation. The amount to be paid for the current tax period is calculated according to each vehicle that is in possession, in the form of each tax base and tax rate.

The amount that needs to be paid is calculated as the difference between the calculated amount and the number of tax payments that are due during one specific period of time.

Water tax

Companies, organizations, and legal entities that use water owned by the Russian Federation for business are required to pay a tax on the use of the country's water resources. This also includes users who use groundwater.

The following situations are subject to taxation:

• If water is pumped from water bodies that belong to the Russian Federation.
• Use of water areas at your own discretion.
• Use of water, without pumping water, for hydropower purposes.
• Using water to float wood on rafts and purses.

Individuals who do not need to pay tax include organizations, companies, or individuals who use water resources on the basis of agreements or decisions on the provision of water bodies for use.

Tax on gaming business

The gaming business tax is another representative of regional taxes. The money received from the transfer of this tax belongs to the sources of income of the constituent entity of the Russian Federation. The scope of payers of such a tax is limited to money received from organizations that conduct gambling.

In essence, the gaming business is a type of entrepreneurial activity that is aimed at generating income in the form of:

• Winning
• The fee charged for gambling.

This also includes playing cards, gaming tables, slot machines, as well as accepting bets at bookmakers.

Mineral extraction tax

This type of tax is required to be paid by everyone who extracts minerals on the territory of the Russian Federation on the basis of a license for the right to use subsoil. In this case, the organization registers in a completely different status and pays a tax called mineral extraction tax. As for papers, registration must be carried out within 30 calendar days from the date of registration of the state license to use the subsoil plot.

If the site is not located within Russia, then registration is carried out at the location of the organization.

Comparison of indirect and direct taxes

Depending on the place in which taxes are formed, they can be direct or indirect. A tax is classified as direct if it is generated by the taxpayer himself. A tax is considered indirect if its source is included in other payments of an organization or enterprise. In this case, the nominal taxpayer, in fact, does not incur any loss.

Direct taxes are levied on the taxpayer only if he receives direct profit, or purchases property, as well as in the case of accumulation of material wealth. The percentage of taxes in this case is clearly established and known.

Indirect taxes are calculated by including in the price the price of the product and some kind of surcharges, for example, excise tax or sales tax. This also includes customs duties. The main feature of this tax is that the final amount is paid by the final buyer. This is done through a markup on the final cost of the product.

In contact with

This is a special tax that is imposed on certain types of goods and transactions with these goods. This tax is included in the price, and the burden of payment falls on the shoulders of the end consumer of this product. Only highly profitable products are subject to excise tax; the main purpose of such a tax is to obtain sufficient funds for the budget, as well as to limit the consumption of products that harm people and the environment.

What type of taxes are excise taxes?

Taxes and fees are an important part of the taxation system of any state. When classifying taxes, the following factors are taken into account:

• nature of tax collection (direct and indirect taxes);
• level of seizure (federal, regional, local, municipal);
• subject of taxation (physical and);
• (goods, services, );
• intended purpose (general, special).

Indirect or direct

By the nature of the withdrawal, excise tax refers to indirect taxes. Indirect tax is collected in the form of a surcharge on the cost of goods or depends on the added value of goods, turnover and sales of goods and services. The excise tax is similar in nature, but its distinctive feature is that this tax applies only to excess products: tobacco products, petroleum products, cosmetics, alcoholic beverages.

• Indirect tax is paid by the end consumer of sold products. Its size is affected by the elasticity of demand. The higher the demand, the higher the payout. The lower the offer, the lower the amount of tax paid by the buyer.
• Indirect taxes depend on the quantity of goods sold, so they present fewer problems in collection compared to other payments to the treasury. Their amount is less than the amount of direct taxes.
• An indirect tax is unconditional because it does not depend on the income and profits received, on the results of economic activity and is withdrawn according to the quantity of products produced.
• Indirect taxes relate to the consumption and distribution of goods, so they are classified as taxes on expenditure, while direct taxes are considered taxes on income.

Direct and indirect tax

Federal or regional

Depending on to whom taxes are sent and who collects them, taxes paid are divided into municipal, local or federal.

• Federal taxes are collected according to standard rules throughout the Russian Federation and are mainly sent to the federal budget. These taxes are determined and established by the Tax Code of the Russian Federation.
• Local and municipal taxes are established by local authorities and the leadership of the constituent entities of the federation.

Excise tax is used to form state budgets at different levels. The distribution shares between the federal budget and the local treasury are predetermined and unchanged. The excise tax is distributed as follows:

• Excise taxes on tobacco products, ethyl alcohol and some other goods are fully transferred to the federal budget.
• Taxes on motor oil and some other products are transferred in certain proportions between the federal and regional budgets.
• , less than 9% goes entirely to the regional budget.

Object and subject of taxation

A complete list of goods subject to excise tax is given in Article 181 of the Tax Code of the Russian Federation. The most important objects of excise taxation are:

• alcohol and alcohol-containing products with an alcohol content of at least 9%;
• tobacco and tobacco products;
• gasoline and diesel fuel;
• petroleum products;
• cars and motorcycles.

The subjects of excise tax are:

• enterprises and organizations producing excisable goods;
• individuals who are consumers of excisable products.

Types of excise taxes and formulas for their calculation

Tax or fee

Taxes and fees refer to mandatory payments to the state budget. They are quite difficult to separate from each other. But there are still differences:

Excise taxes are classified as taxes because they have all the necessary characteristic features of taxes, including mandatory and individual gratuitousness. That is, it is a mandatory gratuitous cash payment to the state budget, which is collected from the taxpayer in the manner and amount established by law.

Mandatory means the payer's legislative obligation to the state. The excise tax is established by the state unilaterally; in case of late payment or deviation from the tax amount, the tax amount is collected forcibly, and administrative measures may be applied.

Types of excise taxes

There are several types of excise taxes depending on the level of taxation:

• Ad valorem. Calculated as a percentage of the total cost of the product. Used to tax the most expensive goods: natural gas, gasoline, gold and jewelry.
• Specific. Fixed tax amount per 1 unit of product. For example, for 1 liter of straight-run gasoline – 11.1 rubles.
• Combined. Simultaneous application of specific and ad valorem rates to the same object of taxation.

For example, when selling cigarettes, a fixed tax is charged per unit of product (cigarette), and 8% of the estimated cost is added to this amount.

New and old excise taxes

Starting from April 2016, the cost of excise stamps in Russia increased: 1,700 rubles per 1,000 stamps (previously it was 1,600 rubles). The appearance of the excise stamp has also changed. The new brand is characterized by:

• background in the form of guilloche non-rapport grids with 2 iris transitions;
• aluminum hologram with bas-relief pattern, demetallization and color-changing properties;
• machine-readable anti-counterfeit elements;
• phosphorescence.

The stamp is made of self-adhesive paper that does not glow under the influence of ultraviolet radiation. This paper has chemical protection. On the reverse side, under the adhesive surface, there are visible designs and colorless text that can luminesce when exposed to light.

The tax legislation in force in the Russian Federation is a complex system built on the basis of the interaction of many types of taxation for all types of businesses. Whatever system an individual entrepreneur or organization operates under, they are required to pay taxes to the state treasury, which are divided into two types: direct and indirect.

Indirect taxes, direct taxes received into the state treasury from the population and legal organizations of various types are its important, and, one might say, the most important component.
Direct and indirect taxes, examples of which will be given below, help fill the state treasury, which is the basis for the implementation of all necessary social payments, the conclusion of contracts, the construction of vital projects, etc. Their role in the normal functioning of the state cannot be overestimated.

All about direct taxes

What are direct taxes, how are they calculated, and what category of taxpayers are eligible for these deductions? This question interests almost everyone. Direct taxes are those that, in accordance with the tax legislation of the Russian Federation, are levied on both individuals and legal entities upon receipt of any profit.

Also, this type of tax can be levied on property owned by the taxpayer. But this case includes only those situations in which the value of the property of an individual or legal entity gives rise to taxation.

Direct ones are withdrawn in different ways. It all depends on who the taxpayer is - an individual or a legal entity.

1. For civilians, direct tax is:
2. Income tax.
3. A piece of land owned by a person.
4. On the water used.

For personal vehicles.

1. For legal entities, the list of tax fees is as follows:
2. Value added tax on working personnel.
3. For the profit received.
4. For existing property.
5. For vehicles owned by a legal entity.
6. On owned land.
7. For business related to slot machines, etc.
8. To existing water sources.

For the extraction of natural resources from the bowels of the earth. Read also:

What is Rospotrebnadzor and what does it do?

In accordance with the legislation of our country, there is no need to pay taxes when receiving the following types of income:

1. Pension payments.
2. Benefits paid due to registration with the employment center at the place of residence.
3. Benefits related to pregnancy and childbirth.
4. Payments for donating blood (for donors).
5. Payments from spouses for minor children - alimony.
6. Payments for achievements in scientific activities.
7. Payments for achievements in various fields of art.
8. Financial assistance from the organization to the employee’s family in the event of the latter’s death.
9. Cash assistance to victims of a natural disaster.
10. Proceeds from the sale of a home that has been the property of a civilian for more than five years. In the case where housing was purchased before 2016, it must be the property of an individual before sale for at least three years.

A detailed list of income subject to direct tax can be found in Article 217 of the Tax Code of the Russian Federation.

All about indirect taxes

Indirect taxes are taxes that are charged on top of the cost of a particular product. Their number is determined by the amount of profit received by the taxpayer. Thus, it turns out that a taxpayer who produces a particular product or provides any services must sell what it produces or provide its services at a value-added price for payment to the tax office.

In fact, in this case, the real payer of taxes is the person who purchases the above-mentioned goods or services. Since it is he who pays the additional cost upon purchase.

And the manufacturer in this case is only an intermediary, helping to get tax accruals into the state treasury. When paying taxes, he pays only the amount of money that was “added” on top of the real cost of the goods sold or services provided.

Taxes and their essence

Tax- a mandatory, individually gratuitous payment collected by government authorities at various levels from organizations and individuals for the purpose of financial support for the activities of the state and (or) municipalities. Taxes should be distinguished from fees (duties), the collection of which is not gratuitous, but is a condition for the performance of certain actions in relation to their payers.

Clergy are exempt from paying taxes.

The collection of taxes is regulated by tax law (see tax law). The set of established taxes, as well as the principles, forms and methods of their establishment, modification, abolition, collection and control form the tax system of the state [ source not specified 369 days ] .

A tax is understood as a forced withdrawal by state tax structures from individuals and legal entities necessary for the state to carry out its functions [

Tax is not the initial form of accumulation of funds by the budget. There were many types of revenues to the treasury: tribute from the vanquished; indemnities; domains - state property that generates income (land, forests, property rights, capital); regalia - commercial sources of income of a monopoly nature (state-owned factories; railway; customs, judicial, coinage and other regalia); export and import duties. The introduction of taxes presupposes a higher level of development of legal consciousness and economics.

Types of taxes

All taxes are divided into several types:

Direct and indirect

In general, taxes are divided into straight, that is, those taxes that are levied on economic agents for income from factors of production and indirect, that is, taxes on goods and services, consisting of the very price of consumer goods. Direct taxes can be called such as personal income tax, income tax, etc. Indirect taxes include sales tax, value added tax and others.

Indirect tax- a tax on goods and services, established in the form of a surcharge on a price or tariff, as opposed to direct taxes, determined by the income of the taxpayer.

The owner of an enterprise that produces goods or provides services sells them at a price (tariff) taking into account a premium and pays the state the appropriate tax amount from the proceeds, that is, in essence, he is a collector, and the buyer is an indirect tax payer.

In the Russian Federation these taxes prevail. [ source not specified 385 days ]

]Main types of indirect taxes

Excise duty is a type of indirect tax established primarily on consumer goods (tobacco, wine, etc.) within the country, in contrast to customs payments, which have the same function, but on goods delivered from abroad, as well as utilities, transport and others common services.

Value added tax is a type of indirect tax; a form of withdrawal from the budget of part of the added value that is created at all stages of the process of production of goods, works and services and is included in the budget as they are sold.

Customs duty is a type of indirect tax in the form of a contribution (payment) on imported, exported and transit goods received by the state budget.

Environmental tax is a type of indirect tax related to environmental protection.

Direct tax- a tax levied by the government directly on the income or property of the taxpayer. In relation to direct tax, legal and actual taxpayers are the same. The actual payer is the recipient of taxable income, the owner of taxable property. Direct taxes represent historically the earliest form of taxation.

Direct taxes are divided into real or personal taxes.

Direct taxes include: income tax, corporate profit tax (corporations, organizations, etc.); inheritance and gift tax, property tax, mineral extraction tax, etc. Direct taxes are established directly on income and property . There is a direct connection between the subject and the state: the taxpayer immediately feels tax pressure. A distinctive feature of this tax is the relatively complex calculation of its amount. Direct taxes - income tax; property tax; personal income tax. Income tax - the income received by the taxpayer is taxed. Organizational property tax - tax is imposed on movable and immovable property that is taken into account on the balance sheet as fixed assets.

The object of direct tax is the income (wages, profits, interest, rent, etc.) and the value of property (land, house, securities, etc.) of the taxpayer, who simultaneously acts as both the collector and the final payer of the tax.

Taxes in traditional economic theory for Russia and the world are divided into direct and indirect. In many cases, the nature of the second type of fees remains controversial. What are the specifics of indirect taxes? Why are they often called the most important for the state?

Indirect taxes: what are they?

Indirect taxes are considered to be taxes that are formally collected by the state from entrepreneurs, but are actually paid by third parties (most often clients of companies, consumers of goods and services). These fees include VAT, excise taxes, and various customs duties.

As a rule, indirect taxes are included in the selling price of a particular product or service. The seller or the subject of the service, having received from the consumer or buyer a monetary transaction for a product or service, including VAT or another type of fee, transfers it to the state in the prescribed manner.

What is a "direct tax"?

A direct tax, in turn, is one that an entrepreneur pays directly to the treasury himself. What examples can you give? Among the most common direct fees is income tax (as well as its analogues under the simplified tax system, UTII and other similar regimes).

Of course, de facto, fees of this type are usually included by entrepreneurs in the same selling price of goods and the cost of services. As well as many other indirect costs. Direct taxes, however, can be paid in an “optimized” way. The same cannot be said about indirect fees. It may well turn out that the company will have real reasons not to pay direct tax (for example, if de jure expenses exceed income).

In turn, VAT, duties and excise taxes end up in the treasury in absolutely any case. We can say, regardless of the direct “expression of the will” of the entrepreneur, depending on the objective presence or absence of expenses. And therefore, according to some experts, VAT and similar fees are indirect taxes. They can be said to exist outside the control of the entrepreneur.

VAT

Indirect taxes include, as we said above, VAT. What kind of collection is this? What is its nature? Value added tax, according to the generally accepted interpretation among Russian economists, is an amount subject to withdrawal in favor of the state treasury, included in the selling price of goods or services. Added value is what brings revenue and profit to a business. The state taxes it accordingly, and this is the norm for most countries in the world.

VAT plays a huge role in terms of the formation of the state treasury. Similarly - other indirect taxes. But it is VAT that gives the Russian budget about 40% of revenues (in the federal part, in the consolidated part - approximately 20%). As such, direct taxes, if you look at the reports of the Ministry of Finance, bring several times less revenue to the treasury. Many experts are confident that indirect taxes are a strategically important component of the national economy.

The main criterion for VAT is that it is paid by every business entity that creates added value. That is, relatively speaking, individual entrepreneur A.B. Petrov, who owns a wholesale warehouse, buys pillowcases from individual entrepreneur V.G. Ivanov, who owns a weaving factory. At this stage, the state will collect VAT from the manufacturer, that is, from Ivanov’s individual entrepreneur. In turn, IP Sidorov D.E., who owns a retail store, buys pillowcases from the warehouse of IP Petrov. At this stage, the state will take VAT from Petrov’s individual entrepreneur. Finally, IP Sidorov sells pillowcases to residents of his city at retail price. At this, in turn, stage, the state will impose VAT on Sidorov’s company.

At each stage of the “movement” of a pillowcase, some business generates added value. The factory - the one that will compensate for manufacturing costs and provide some profit, the wholesaler - the one that will provide profitability to the business through the resale of the pillowcase. The retailer is the one that can compensate for the purchase price and will, in turn, provide a profit to the store. At each stage, the state assesses an indirect tax on the product, paid by each entrepreneur.

VAT: payers, tax amount

In accordance with Russian laws, all business entities are required to pay VAT: individual entrepreneurs, business entities. The main rates according to which indirect taxes are paid within the framework of VAT are as follows.

1. Goods exported are not subject to VAT (with the exception of certain types of raw materials).

2. Products related to food, as well as those whose final consumers are children, are subject to an indirect tax of the specified type at a rate of 10%.

3. Printed press, medicines (and other medical products specified in the list in Chapter 21 of the Tax Code of the Russian Federation) - also 10%.

4. All other goods (services, works) are subject to VAT at a rate of 18%.

The frequency of VAT payment to the treasury depends on the volume of revenue (and this is regulated by relevant legislation). In some cases, an entrepreneur must transfer this tax once a month, in others it is enough to do this quarterly (with the same frequency, a VAT declaration is submitted to the Federal Tax Service).

Who does not have to pay VAT?

There are, of course, types of businesses where they do not pay indirect taxes as part of the calculated VAT. These are, first of all, any exporting companies. These are companies providing passenger transportation services. Such entities include companies providing services in the housing and communal services sector. These are firms that provide some types of financial services. Companies selling their own products (mainly in the catering category) do not have to pay VAT. This type of tax is not required to be transferred to the treasury by educational, research, development, scientific organizations (receiving funding from the state budget), cultural institutions, and medical organizations.

The peculiarity of the application of VAT in Russia is that the list of types of goods (services, works) exempt from payment of this type of tax is approved at the federal level. Regions and municipalities cannot apply their own rules regarding this area.

Excise taxes

What other types of indirect taxes are important for the state? These include excise taxes. These are taxes that are necessarily included in the cost of goods determined by a special list. Just as it happens with VAT, the actual payer of excise taxes is the buyer of the goods. The main feature of this type of indirect taxes is that it is typical only for the production sector. In some cases, excise taxes may also be applied to trade activities (for example, in cases where excisable goods are imported into Russia for the purpose of subsequent sale at a premium).

Customs duties

Let's consider another type of indirect taxes - customs duties. These types of fees are collected by specialized government agencies at the country’s border. The basis for calculating customs duties is the movement of various goods from one state to another. The rates for such fees always depend on the specific type of product, the country that produced it, and other conditions characterizing the economic policy of the authorities (or interstate political structures - such as, for example, the Customs Union).

For what purpose do countries impose customs duties? Experts structure the goals of this type of fee as follows:

• more rational distribution of import volumes of specific groups of goods;

• maintaining a balance between exports and imports in certain production areas;

• regulation of foreign exchange earnings of a business (and corresponding expenses in foreign currency);

• creating an environment for the development of domestic production;

• stimulating the consumption of goods produced in a particular country (or by domestic factories);

• protection of the state economy from global market factors.

Customs duties are classified as follows. There are so-called "ad valorem" fees. They are charged as a percentage of the cost of goods (which is determined by customs structures). There are “specific” duties. Their calculation is carried out on the basis of commodity units. There are also “combined” customs duties (combining the features of the two previous types). Seasonality can be used as an additional criterion for classifying fees. That is, duties can, for example, work in the summer and be canceled in the winter.

The purposes of customs duties can be anti-dumping or compensatory (both types are designed to protect the national producer). Fees of the first type are introduced if an exporting company imports goods into Russia at a price lower than when sold on the national market, as a result of which the domestic manufacturer experiences discomfort. Countervailing duties are designed to counteract the activity of businesses that produced their goods with the help of subsidies (that is, they had a obviously more advantageous position in comparison with other producers).

Another criterion for the classification of duties is the direction of movement of goods relative to the state border. There are, therefore, import (or entry) fees. This is the most popular type of duties (both in Russia and in the world). A less common, but important from the point of view of the formation of the state economic strategy, type of fees is export. In Russia, it is used, in particular, when exporting oil and some other types of raw materials.

Import duties used within the Customs Union are unified. They are regulated through Uniform Tariffs. This was done with the aim of integrating the economies of the states that are part of the Customs Union.

Indirect taxes in the vehicle

As you know, the Russian economy is closely integrated with the Kazakh and Belarusian ones. Many rules are being unified, including those regulating indirect taxes. The Customs Union - an international economic structure formed by Russia, Belarus and Kazakhstan - requires the standardization of many business processes.

Having studied the rules governing the collection of indirect taxes in the Customs Union, we can also get an idea of ​​how work with this kind of fees is regulated in each of these countries separately, including in the Russian Federation.

Indirect taxes on exports

Absolutely all goods exported within the Customs Union are not subject to VAT and excise taxes (we examined these types of indirect taxes above). True, under one condition - the fact of export must be documented. However, the CU countries did not immediately come to such an agreement.

For example, some previous regulations contained provisions that did not apply the zero rate on certain excise taxes to products for which the indirect import tax was zero. Let’s assume that coffee was exported from Belarus to the Russian Federation. If the import duty on this product in the Russian Federation were zero, then the Belarusian entrepreneur would pay the corresponding fee.

Indirect import taxes

Another question is what indirect taxes does the import of goods in the CU countries imply? According to the current agreements between Russia, Belarus and Kazakhstan, the functions of their collection lie with structures registered in the state where the goods are imported. Regarding the Russian Federation, a detailed list of products not subject to taxation upon import is contained in Article 150 of the Tax Code.

Indirect taxes for services and works

Having examined the features of collecting indirect taxes specific to goods, let us move on to aspects related to works and services. The main feature of the legislative regulation of this process in the Customs Union is that the functions of collecting the appropriate fees, just as when importing goods, are assigned to the structures of the state where the work and services are provided. The legislation of the CU states in this regard, as experts note, is generally unified. Above we have listed the main types of services that are not subject to VAT. In Belarus and Kazakhstan, their list is largely identical to that established for Russian organizations.

Features of indirect taxes

What are the key features of taxes classified as indirect? First of all, this is the efficiency of transfers to the treasury. As soon as an entrepreneur has sold a product or provided a service, the due amount of tax is promptly transferred to the accounts of the Federal Tax Service. If we take VAT, then depending on the amount of revenue, the frequency of transfer is one quarter or month.

In comparison with the time frame within which indirect taxes are transferred to the budget, income tax is transferred to the treasury, as a rule, less frequently. Reporting deadlines for each type of fee also differ. For example, a tax return for certain types of indirect taxes (for example, VAT) is submitted once a quarter. A similar document for the simplified tax system, for example, once a year.

Although, as many experts note, this factor, as Russian legislation has been modernized in recent years, is gradually becoming less and less significant, since the actual deadlines for paying all types of fees are being unified. In certain cases, a business is required to remit the same income tax as often as VAT, that is, once a month.

Another feature of VAT and any other fee that relates to indirect taxes is their high collection rate. Due to the mandatory nature of VAT and the ease of monitoring trade transactions, almost always upon the sale of goods or provision of services for which the VAT rate is established, this type of fee is transferred to the treasury.

In turn, the amounts of many direct taxes calculated by businesses are often underestimated (or even reduced to zero). Many businesses include “indirect” expenses in their cost base (which largely affects the final income tax). From the point of view of the law, they fully fall under the criteria of the Federal Tax Service. As a result, the net profit of the business is minimized. It turns out that there is nothing to take a direct tax from. As a result, collection rates are lower than for VAT.

Indirect taxes are usually levied on the sale of goods or the provision of mass services. Namely: from the sale of food products, electronics, hairdressing services, salons, etc. Businesses operating in these areas, as a rule, always have customers and financial turnover, regardless of the economic situation in the country and on world markets. This means that the state will constantly receive something into the treasury. That is why VAT is one of the main mechanisms for generating budget revenues.

Many economists believe that indirect taxes are one of the most effective channels for implementing state economic policy. Due to what signs? The state can, in its own interests, influence the demand for a particular product or service. In some cases, the authorities may, for example, be interested in reducing consumer interest in imported clothing (in order to stimulate the production of textile products within the country). As a result, a special kind of import duty may be established.

Regulating the economy through indirect taxes, as many experts believe, is a process in which there is minimal likelihood of harming the interests of businesses (as if government intervention was carried out by adjusting rates on direct taxes). Some economists note: VAT and excise tax rates are “pure” indirect taxes that do not depend on the business strategy of the entrepreneur. Companies can freely work to increase turnover and reduce costs, knowing that the government will not interfere in this process.