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What taxes are straight. We study the tax system: direct and indirect taxes

Tax, this is a mandatory financial commitment payable to the state. The tax system is mainly divided into two large categories direct tax and indirect taxconsisting of various tax nature.

Basis for comparison	Direct tax	Indirect tax
Value	Direct tax is referred to as a tax charged with the income and well-being of a person and is paid directly to the government.	Indirect tax is referred to as a tax charged with a person who consumes goods and services and is paid indirectly to the government.
Overheads	The person who is imposed tax burden.	The burden of tax can be credited to another person.
Types	Tax on wealth, income, on property. Import and export duties.	Sales tax, VAT excise taxes, customs duty.
Evasion of payment	maybe	It is hardly possible because it is included in the price of goods and services.
Inflation	Direct tax helps in reducing inflation.	Indirect taxes contribute to inflation.
C.	Persons, IP, Company, Firm	Consumers of goods and services.
Act	Progressive	Regressive

Definition of direct tax

Direct tax is subject to the income and wealth of a person, and is paid directly to the government, the burden of such a tax cannot be shifted. The tax is progressive, i.e. It increases with increasing income or wealth and vice versa. He taxes the solvency of man - the tax is charged with the richest people. The tax is charged and collected by either the central government or local authorities.

There are several types of direct taxes, such as:

Income tax.
Tax on wealth.
Property tax.
Import and export duties.

Definition of indirect tax

Indirect tax is referred to as a tax charged from a person who consumes goods and services is paid to indirectly to the government. The burden of tax can be easily transferred to another person. The tax is regressive, increasing demand for goods and services, and vice versa. It is imposed on every person, he is equally rich or poor. The tax administration is carried out either using the Central Government or the Office of the region.

There are several types of indirect taxes:

Sales tax.
VAT (value added tax).
Excise.
Customs duty.
Agricultural income tax.

What is the difference between direct taxes from indirect

Tax that pays the person on which he is imposed is known as direct tax. The tax, which is paid by the taxpayer indirectly - indirect tax. Direct tax will be charged with the income and well-being of a person, while an indirect tax is charged with a person consuming goods and services.
The main difference between direct and indirect tax is the burden of direct taxes, it cannot be transmitted to another person, while the obligation of indirect taxes can be shifted.
Evasion from paying taxes is possible in the case of a direct tax, if the proper administration of the collection is not produced, but in the case of indirect tax, tax evasion is not possible, since the tax amount is charged on goods and services.
Direct tax will be charged with individuals, firms, organizations. On the other hand, an indirect tax is charged from the consumer of goods and services.
The nature of the direct tax is progressive, indirect tax is regressive.
Direct tax helps in reducing inflation, but indirect tax sometimes helps in promoting inflation.

From an economic point of view

Direct tax It refers to any level at the same time imposed and collected from a certain group of people or organizations. An example of direct taxation is income tax.

Indirect taxes Collected from someone or any organization, except for a physical or legal person, which is usually responsible for taxes.

Sales tax, for example, will not be considered direct tax, because money is collected from merchants, and not with consumers. In this economic context, the law can actually determine the person or person from which tax will be collected, but has nothing to do with how the tax burden is distributed in the market. Who carries the economic burden of the tax itself will be determined by market forces and can be calculated by comparing the price of goods.

From a legal point of view

In the legal sense, the importance of direct and indirect taxes changes:

Direct tax applies only to property.
Indirect taxes They are superimposed on a wide range of rights, privileges and activities.

In this sense, the sale tax will be considered an indirect tax, and the tax on actually due to the property will be direct.

Similarities

Pays the state.
Penalty for non-payment.
Interest (penalty) on overdue payment.
Incorrect use can lead to tax evasion and fines.

Direct and indirect taxes possess their advantages and disadvantages. If we are talking about direct taxes, they are fair because they depend on human solvency. Direct tax is economical because its fee is less, but, nevertheless, it does not apply to all sectors of society.

The effect of indirect tax is easy to understand, as it is included in the cost of products and services, as well as, along with this, has excellent lighting in each part of society. One of the main advantages of an indirect tax is high rate For harmful products compared to other goods necessary for life.

Classification of taxes - This is the distribution of taxes and fees for certain groups due to the objectives and objectives of the systematization and comparisons. At the heart of each classification, and there are enough of them, there is a completely defined classifying sign: a method of charging, belonging to a specific level of management, a subject of taxation, a method, or source of taxation, the nature of the applied bet, the appointment of tax payments, any other feature.

Taxes and fees are classified on various features:

1. According to the method of seizure, two types of taxes are distinguished:

direct taxes are charged directly from income and property (income tax, property tax, income tax);

indirect taxes are installed in the form of premiums to the price or tariff. The ultimate payer of such taxes is the consumer (VAT, excise taxes, customs duties).

2. By exposure to taxes are divided into:

proportional - these are taxes whose rates are installed in a fixed percentage to the income or value of the property;

progressive are taxes whose rates increase with the increase in the value of the tax object;

degressive or regressive are taxes whose rates are reduced with an increase in the value of the taxation object;

solids are taxes, the value of which is set in an absolute amount per unit of measurement of the tax base.

3. In the appointment distinguish:

general taxes - funds from which are not enshrined at the individual destinations of state expenses (income tax, VAT, personal income tax);

marked (special) taxes - have a target appointment (land tax, insurance premiums).

4. According to the subject of payment allocate:

taxes charged from individuals;

taxes charged with legal entities;

mixed taxes.

5. In terms of taxation, divide:

property taxes;

resource taxes (rental payments);

taxes charged from revenue or income;

consumption taxes.

6. By the source of payment exist:

taxes attributed to individual income;

taxes attributed to the costs of production and circulation;

taxes attributed to financial results;

taxes charged from sales revenue.

7. At the fullness of the rights of use, tax revenues are allocated:

own (fixed) taxes;

regulatory taxes (distributed between budgets.

8. In terms of payment:

periodic (they are also called regular or current) - these are taxes, the payment of which is systematically regular in terms of deadlines established by law;

urgent (they are also called one-time) - these are taxes, the payment of which is not systematically regular, but is produced by the deadline when a certain event or committing a certain action occurs.

9. According to accessories to the level of government:

federal;

regional;

There are three ways to challenge taxes.:

1. Cadastral (inventories are used, i.e. registers containing the classification of typical objects by their external signs). It is applied to Earth, buildings, deposits.

2. At the source (charged before receiving the income of the taxpayer).

Direct taxes

Direct taxes - These are taxes charged by the state specifically from income (salaries, profits, interest) or from the property of the taxpayer (land, buildings, securities). In the case of direct taxation, the tax amount is made by the payer specifically in the treasury. In the Russian Federation there is a follow-up system of the main direct taxes: - direct taxes held with legal entities, tax on the profit of the enterprise (corporate tax), tax on enterprise property; Earth tax from the enterprise.

Direct taxes levied with individuals (population) - income tax; Property population tax; property tax passing in terms of inheritance and donation; Tax tax tax. An important direct tax charged with legal entities is the income tax. Who is the payer of this tax? His payers are enterprises and organizations that are legal entities under the legislation of the Russian Federation, also foreign companies specializing in entrepreneurial activities in the Russian Federation. The object of the taxation is the gross profit of the enterprise, which is the amount of profit from the sale of products (works, services), the main funds (fixed capital), other property and income from non-investment operations less the amount of expenses for these operations.

Types of direct taxes

1. Income tax with individuals (tax on personal income) is a deduction of taxpayers' incomes - individuals, both and not having unchanged residence in the Russian Federation, including foreign people and stateless persons. Payments are carried out during the year, but the final calculation is made at the end of it. The tax rate is the tax rate - the amount of tax per unit of taxation. In the Russian Federation income tax It is 12%, the greatest - 45%. Not subject to taxation: Municipal manuals on social insurance; all types of pensions; Revenues acquired from individuals in the order of inheritance and donation; The price of gifts acquired from companies, institutions and organizations during the year in the form of things or services, not exceeding the amount of a 12-fold amount established by the law of small monthly wage. 2. The income tax is charged if they are recognized by legal entities. This tax is the main part of the tax payments of companies. Calculation tax pays incurred income. In the Russian Federation, the rate of this tax is close to the one that operates in advanced countries - up to 35%. Production associations, enterprises, and capital owners pay tax on the basis of declarations presented with them. The tax declaration is a taxpayer's statement on the size of its income. Separate types of profits received by legal entities are emphasized. Thus, the profit from dividends acquired on shares, bonds and other securities issued in the Russian Federation is subject to 15% at the rate. This rate is applied to profits from the equity role in other enterprises made on the terrain of the Russian Federation. 3. Social contributions grass contributions of companies to social security and taxes on salary and labor. They are payments that are partly carried out by working themselves, partly their employers. They are sent to different extrabudgetary funds: For unemployment, pension, etc. The Government also participates in the financing of these funds. Taxes on the salary fund and labor are paid only by employers. 4. Property taxes are taxes on property, land and other real estate, donation and heritage. The size of these taxes is determined by the task of redistribution of wealth. 5. Taxes on products and services, first customs duties and fees, excise taxes, sales tax and value added tax. The value added tax is identical with sales tax, in which the end consumer carries its entire severity. Taxpayers who in the process of work add the price of labor items that entered their disposal are taxed with this added price. But each taxpayer includes this amount in the cost of its own product, which moves along the chain directly to the end user. The law defines a list of products (works, services) exempted from tax. This list is one throughout the Russian Federation. Released from VAT services in the field of national education related to the educational and production process; care services for unhealthy and elderly; ritual services of the funeral bureau; services of cultural and art institutions, religious associations; Theatrical spectacular, sports and other entertainment events. Research and development fees are exempt from VAT payments performed at the expense municipal budget, and indemnist work performed by national education institutions.

Indirect taxes

Indirect taxes are taxes on products and services: value added tax; excise taxes (taxes directly included in the cost of the product, tariff or services); on heritage; On transactions with real estate and securities and others. They are partly either 100% tolerated on the cost of the product or services. The owner of the product or services when they are implemented receives tax amounts that transfer the state. In this case, the relationship between the payer and the state is mediated through the object of the taxation. In the case of direct taxation, the tax amount is made by the payer specifically in the treasury. With indirect taxation, the amount of tax acquired by the owner (merchant) of products or services when they are implemented from the buyer is transferred to the state. As it should, formally indirect tax pays the owner (merchant) of the product, real - its client.

Types of indirect taxes

Indirect taxes for challenges are divided into: excise taxes, fiscal monopoly, customs duties. In advanced countries, excise taxes are dominated - indirect taxes on products and services that are performed by personal enterprises. Excise taxes are installed on internal production products, imports of products (our homeland) are also subject to excise countries. Excise taxes on the collection method are divided into personal - installed on certain types and groups of products, and universal - charged from the price of all gross turns (VAT). Universal excise taxes are more profitable from a fiscal point of view (with the expansion of the product range increases the receipt of universal excise tax to the budget), they are subject to all products that fall into implementation. Initially, the universal excise tax was charged at one stage (use) in retail. After the 2nd World War, a cascading tax was introduced (i.e., led to all the steps of production). Now it is characterized by a single occurrence. A variety of universal excise tax - VAT, which, unlike turn tax, is not charged from the entire product of the product, but only from that part of the price, which is added at a certain stage of production. The added price includes: salary, depreciation, interest credit resources, cost expenses. The 2nd view of indirect taxes is a fiscal monopoly - the country's monopoly right to create and (either) the implementation of certain products, it pursues a purely fiscal goal. The rates are not installed, since the government is a monopolist in the production of certain types of products (for example, wine-vodka products) and implements the product at a very high cost, which contains the tax itself. The fiscal monopoly may be partial (or creation, or implementation), or complete. 3rd kind of indirect taxes - these are taxes on foreign trade: customs duties. They are divided: 1. By types - for export, brought from other countries, transit; 2. On the construction of rates - on special (installed in a tight sum), adjustable (as a percentage of the price) and complex (combination of specific and adjustable rates); 3. For the economic role - for fiscal, protectionist (to protect the domestic market from the products brought from other countries), anti-dumping (overestimated duties on products imported by dumping prices), preferential (preference system - preferential duties for one imported product, or on All import).

Direct and indirect tax liabilities are a mandatory part. economic System Russian Federation.

The main difference between them is to be charged: at direct charges of the obligation, the payer itself performs, while indirects are imposed on consumers of goods and services through an intermediary.

What it is? Definition and essence

Direct taxes relate to only property and income taxpayer. This category may include:

immovable and movable property;
securities;
the salary;
profit from own affairs and other financial transactions.

The percentage is calculated depending on the type of activity of a physical or legal person, the magnitude of the income itself, other circumstances. It is thanks to these fees that the financial stability of the state is supported.

Indirect taxes are also called additional. They are added to the percentage of profits from the provision of services or sales of goods. This collection will be charged from the buyer, while the seller itself speaks the mediator. The added percentage is included in the cost of the goods, and the consumer pays for the purchase.

Another difference between them is the degree of closedness of information:

Direct contributions require the design of the regulatory tax return with the constant control of the movement of their own budget. Many people do not like this approach, so they try to cover part of profits or property.
Indirects are practically invisible. They affect only the price of goods and are not personally. But they have another drawback: the impressive load on different layers of the population and the binding to inflation (the more inflation, the larger percentage Excellence).

The total classification of taxes in the Russian Federation is presented in the following video:

What belongs to direct taxes? Their classification

Direct fees are calculated separately for individuals and legal entities. The physicals must regularly pay a certain percentage on:

Real estate. It includes land, construction sites and buildings, apartments, houses, other buildings. Taxes are determined depending on their cadastral valueAt the same time, the money is sent to the budget at the location. Separately determines payments for minerals.
Movable property. Passenger and cargo transport is taxed in obligatory. It refers to the regional and departs to the budget at the place of residence of Phys. Persons.
Water resources. These include ponds and lakes who are considered private property.
Profit. It belongs to it wage, additional sources of income, trade in the securities market, etc.

Direct taxes for legal entities include property, Transport, Real Estate, Minerals And the following groups:

Revenues of the company. Charged from all YUR. persons who are engaged in profitable activities in the territory of the Russian Federation. This uses a classic tax scheme with a bid of 20%. Revenues from any type of activity, including trade securities. The calculation is carried out for a certain time period.
Gambling business. Casino, tote, bookmakers and other gambling establishments are subject to taxation in obligatory. The payment is calculated depending on the profits.

To clarify the total direct tax for legal entities and individuals, it is necessary to contact tax inspection at the place of residence and calculate the final amount monthly payout. Ignorance of changes in the tax system does not mean that for violation of the procedure for payments will not be liable.

Main types of indirect taxes and their features

Indirect fees are paid directly to the end user when purchasing goods or services. These include the following categories:

VAT. The main category of indirect taxes. Additional cost Added to the price of each product or service, regardless of the type or initial cost. The collection refers to federal and pays consumers first the seller, and then - the state. These funds are the basis state budget and account for about 25% of the total deductions. At the same time, VAT is considered one of the most controversial, since any nuances associated with inflation affect the tax, which leads to price increase.
Excise. The same extension value is only charged on certain categories of goods. These include road transport, fuel different species, alcoholic beverages, tobacco products, etc. The value of the collection is indicated on the excise march, which is glued at the site opening.
State duties. Automatically removed when executing financial transactions. This category includes taxes when buying or selling movable or real Estate, currency exchange, transfers of funds through payment systems and banks.
Customs duties. Take place when exporting and importing products from other countries across the border of the Russian Federation. The size of the duty is established depending on the category of goods, its number, objectives of export or import, etc.

Indirect taxes are often disputed in the courts due to the lack of a clear system for each of the categories of goods and services. Many consumers do not even think about what percentage of the cost they pay the state. Therefore, many trading networks and sales and service implementers indicate VAT size directly near the price. Increase prices occurs also not by the fault of the manufacturer, but due to movements towards inflation.

Unlike direct fees, they are removed automatically and are not included in the tax declaration of individuals and legal entities.

More information about these payments in favor of the state you can learn from the following video:

What is the differences of indirect taxes from direct?

Both of these species belong to tax obligations. At the same time, there are differences between several primary criteria:

Criterion for determination	Direct taxes	Indirect taxes
Contractor of tax obligations	Physical or legal person	End consumer who acquires goods or uses the services of individuals and legal entities
Economic relations with the state	Direct payments to the state	Taxes are charged in treasury through an intermediary in the form of an organization owner or manufacturer
Tax object	Personal property (movable and immovable), minerals, water resourcesRevenues	Goods and services that are implemented performed
Tax value determination factors	The amount of profit, which is obtained from different types of activities, the situation in the family, the state of health, etc.	Price category of goods and services, category, tariffs, etc.
Dependence of taxes from financial activities	Direct dependency	No dependencies
Calculation	Complex, divided into several independent categories	Simple, based on several formulas
Participation in price education	Depends on the specific production	Affects the increase or decrease in the price of goods and services
Degree of openness	Open payments	Closed payments, due to which many consumers are not aware of the amount of taxes that they pay the state

The country's tax system directly depends on the indicator of the ratio of these types of fees. In the ideal version, it is necessary to adhere to the optimal attitude of the shares of different categories of taxes. It is necessary in order for all participants tax system Feeling comfortable with any changes. In addition to the well-being of different segments of the population, the level of development of the country and the economic needs that are prioritized at the moment of time are also taken into account.

Today in Russia develops mixed system Taxation, which allows to achieve equilibrium in different equity market segments.

Due to this, the interests of not only taxpayers, but also of the state itself are taken into account: none of the categories of tax will not directly affect the formation of the country's budget, which guarantees stability.

In 2016-2017, the size of direct fees that are paid by individuals are lower than paying organizations. At the same time, indirects exceed them twice, which is considered a distinctive sign of a developed country.

The Tax Code determines the list of taxes used in the Russian Federation. The entire list of taxes is classified. various ways Based on its criteria. One such methods is the division of taxes on direct and indirect.

Tax It is called mandatory, individually and gratuitous payment, charged with organizations and individuals in the form of alienation belonging to them on the right of ownership money in order to financial support The activities of the state and (or) municipalities.

Responsibility to pay taxes applies to all taxpayers as an unconditional state demand.

Differences of direct and indirect taxes

The main distinguishing feature of direct and indirect taxes is to whom they are assigned to (who are charged) and where they are considered.

Direct taxes Refer to the activities of the enterprise and appear due to the fact that the company works. Examples of direct taxes are income tax, property tax, Land tax, Transport tax, Foundation social insurance and others. The main payer of direct taxes is the enterprise itself. Each type of direct tax has its own calculation base and calculation rules.

Indirect taxes Appear from certain amounts and prices and directly lie on the shoulders of buyers (tax carrier). Examples of indirect taxes are VAT, excise taxes, state duty, advertising tax (canceled), sales tax (canceled). The main payer of indirect taxes is the buyer. For indirect taxes, their inclusion in the price is characteristic. It looks like this: to the price of goods / services added the amount of tax. for example For VAT is adding to the retail price for another amount calculated as the percentage at a rate of 10% or 18% of the retail price (100r. + (100 * 18%) \u003d 118r.)

Table differences between direct and indirect taxes

Direct taxes	Indirect taxes
1. Considation of taxes are two subjects: budget and taxpayer	Three subjects are taking advantage of taxes: budget, tax carrier and legal taxpayer, as a mediator between them
2. Tax burden bears directly legal payer	The tax burden bears a tax carrier, whereas the tax tax itself comes through a legal payer
3. The value of taxes directly depends on financial results Payer's activities	The amount of taxes does not depend on the financial results of the payer's activities
4. These taxes on income, from property	These taxes from revolutions for the sale of goods (works, services)

Taxes: Accounting Accounting Plan

Direct taxes in accounting - accounting list

Indirect taxes in accounting accounting accounts

The classification of taxes on straight and indirect is not the only one. Legislation offers several principles of classification:
- according to the method of charging (direct and indirect)
- on the subject of taxation (by taxpayer)
- on the object of taxation
- by budget level in which the tax is credited
- on the target direction of tax administration.

Various tax classification options are related to different groups, giving them the properties and characteristics of these groups. Thus, it appears the opportunity for the legislator it is better to study and know the essence of taxes.

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