Current classification of Russian taxes
The classification of taxes is scientifically based.systematization of taxes according to their compliance with each other on the basis of a kindred attribute. For example, such a classification of taxes of the Russian Federation is aimed at improving the formation and execution of the budget, ensuring systematic and effective control over the movement of taxes, comparing taxation parameters across regions, developing tax strategies and tactics taking into account the specific level of social and economic development of society.
Allocated classification features representare objectively valid criteria by which tax delineations are made, and which are determined by the genesis of the tax as an economic phenomenon.
The current classification of taxes of the Russian Federation provides for their distinction for the following reasons and contains the following classification groups of taxes:
one. Based on the method of exemption taxes are divided into direct and indirect. The first ones are those that are paid directly by the taxpayer, and they cannot be redistributed to other persons. These taxes are directly related to the economic activities of a particular subject and are withdrawn in the form of a tax on the profit of enterprises, personal property, income tax and others. Taxes, which are established in the form of allowances to the cost of goods and services, constitute a group of indirect taxes. These include excise taxes, various payments established by law, VAT, sales taxes.
2 Classification of taxes of the Russian Federation on the subject of taxation provides for the allocation of taxes from individuals (income, for example), from legal entities (income tax, property), and also mixed (various contributions to various funds).
3. Federal and regional taxes are classified on the basis of the level of government. Local taxes are also allocated here as an independent group.
4. According to their functional purpose, there are common ones - VAT, income tax, and earmarked - payments to extra-budgetary funds, road, water, environmental, and others.
5. According to the source of payment, taxes are considered from the point of view of which amounts were paid:
- cost price - taxes that are included in the cost of goods and services (resource payments, social contributions, water tax, and others);
- prices, tariffs - taxes that are paid from the revenue for goods and services sold (VAT, excise taxes, duties for the implementation of actions);
- financial result (this group includes taxes on advertising, property, etc.);
- income - profit, salary (income tax is paid from them, UTII);
- net profit - the amount paid in the form of tax at the expense of profits (fines, sanctions, damages, penalties).
6 Classification of taxes of the Russian Federation on the object includes property (for all categories of taxpayers), resource, taxes, calculated on the amount of income, consumer, and special taxes paid for the conduct of a particular activity.
7. According to the method of calculation distinguish: proportional tax, linear, step and solid. To this group belong progressive tax and regressive tax.
8. Declaration, cadastral, cash and non-cash taxes form a group classified by the method of taxation.
9. According to the fiscal need, the payroll taxes are considered (the value is set on the basis of the specific need for financing specific projects), the quantitative ones are based on the payers' capabilities.
10. Fixed and regulatory taxes, differing in the time parameter of the action, form a group that is distinguished on the basis of a sign of a functional action.
eleven. From the point of view of the established procedure, they distinguish between generally binding (those defined by federal law and applied throughout the country) and optional (those introduced by special regulations for a particular purpose).
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