Taxpayers are usually dissatisfied with the collectiontaxes and constantly trying to get the state to reduce them. Therefore, part of federal taxes, taking into account social psychology and being indirect taxes, are not collected from the property or income of the taxpayer, but are a premium to the price of goods or tariffs for services that the producer releases to consumers, for example, value-added tax. Paying federal taxes to the country's budget, the seller of goods and services, transfers part of its proceeds for sale. But in reality the real payer of the tax is a consumer, paying for a product or service a price with an indirect tax included.
I will list the main composition of federal taxes that are paid in the current year:
- Value added tax
- Corporate income tax
- Personal income tax
- Capital Gains Tax
- Government duty
- Customs duty
- Excises on a number of goods
Fees: tax on the use of subsoil, forest, water, environmental tax, federal license fee, fee for the right to use water or animal resources, and others.
I'll tell you about what constitutes a shortCharacteristics of federal taxes, which are most often levied in the budget. Value added tax is the difference between the realized value of the goods and the cost of costs attributed to the costs of production and is paid at the same rate by all enterprises for food and children's goods and separately for the rest of the goods and services.
Such federal taxes as excise taxes oncertain products have been used for a long time and carry out several functions. First, they supplement the country's budget, and secondly limit the consumption of goods that are not useful to human health, or are not essential goods. Such products include alcohol products, beer, cigarettes, delicacies from valuable fish and seafood, fur products, except for children's goods, jewelry, carpets, genuine leather clothing, trucks and cars, high-quality crystal items. Excises in the sale of cars are paid to the federal road fund. Other excises are charged to the state budget on a quarterly basis, excluding excises for alcoholic beverages, which are paid within three days after the sale.
The enterprise profit tax does not generatesocial tension, as calculated as the difference between the gross income of the enterprise and its material costs, including labor costs. The profit tax from the casino is taken up to 90%, from video and slot machines -70%, from stock exchanges and brokerage offices to 45%, from other enterprises -32%.
Foreign trade taxes are paid by enterprises,which are engaged in the export of products. In Russia, export duties on raw materials, energy carriers, metals, agricultural raw materials and food products have been established. Import duties are levied for imported cars, video equipment and do not pay for books, medical equipment, children's products and clothing a number of products and medicines. Customs duties are paid by both enterprises and citizens of the country.
The personal income tax, like otherfederal taxes, paid to the state budget. Individuals fill in the declaration and indicate all their income for the year, including for the main work, indicate sources of income, accrued and paid income tax. The declaration is handed over at the place of residence to the tax authorities. Tax is levied on a progressive scale. If the aggregate income is not more than 10 million. rubles a year, the rate is taken 12%, and with incomes over 50 million rubles a year, the rate increases to 30%.
The remaining federal taxes and fees are paidto extra-budgetary funds and are used strictly for the purpose. Fees for the use of minerals, water, forestry fees are levied in special funds, which then go to development in these areas.