If there is a state, then there are taxes.These compulsory payments to the national budget have become an integral part of the lives of individuals and companies.Many citizens, however, poorly versed in what taxes and how they are paid.On the personal income tax and income tax know, probably all.But there are other - indirect taxes, which are also important to know.In this article we will look at what taxes are indirect, and what is their distinguishing feature.
concept of indirect tax
Unlike direct, indirect payments are not determined by income taxpayers, and installed as a supplement to rates or prices of goods.By purchasing a particular product, the consumer pays not only manufacturers, but also the state.Indirect taxes are those which are included in the cost of the owner of the company they produced the goods or services rendered.From the proceeds of sale, he pays a certain amount to the budget (tax), and reserve the rest (profit).
Thus, the real payers of indirect taxes are the end-users and manufacturers of products act as intermediaries - collectors payments.Hence the name - "indirect."
Classification and types of indirect taxes
should be noted that 90% of all budget revenues make it the following payments.They are the main source of income of the state that allows it to perform its many functions and cover basic government spending.Indirect taxes include the following groups of payments:
- Universal consumption taxes (VAT).
- Individual tax payments as a percentage of the value of goods (excise).
- Taxes on goods in foreign trade (customs duties) - are paid when goods cross the border.Separate duties on import (import) and export (export) goods.
- Fiscal payments for monopoly public services - registration of some documents, the fee for various licenses and permits.
In Russia indirectly related and some other payments to the budget - allocations to the various funds (housing, traffic and so on.), Contributions to social insurance (they are allowed to include the amount of production costs).The most important and significant are the first two types of taxes - value added tax and excise duties.
VAT brief "dossier"
Each member of the production process is aware of this tax, but its creation and assessment occurs at each stage of production / circulation of goods.VAT is paid to the state as part of the cost of production (as far as its implementation).However, it comes to the budget before the goods will be sold to the end consumer.The manufacturer pays a certain percentage of that portion of the cost that was "added" to the purchase price for the production of raw materials.
calculation of value added tax shall be effected by determining the difference between the VAT charged on the goods produced, and VAT on the purchase of materials / raw materials for its production.In Russia, the value of this payment is 18%, except in cases when the rates of 10% and 0%.He shall be paid on a quarterly basis, and subject to taxation, in addition to goods sold and services may be:
- construction works for self consumption;
- goods imported to Russia from other countries (for production);
- transfer of goods and services for their own needs (if costs are not included in the income tax).
There are also situations where an organization may be exempt from VAT.Such cases are described in the Tax Code, Article 149.
Excise duties: paying particular
Like VAT, excise taxes are indirect taxes, however, are calculated and paid individually.This type of payment is very similar to customs duties, but is set as a rule, in relation to the goods consumption in the country.This tax is a fairly high premium to the cost of production, referred by the state to a certain group.This primarily tobacco and alcohol.
For each category has its own set value of excise taxes - on an individual basis.Quite often their size reaches a half or even two-thirds of the price of products or services.In addition to these groups to excisable goods also include gasoline, fuel, vehicles and so on.
Indirect taxes and customs duties are.This type of payment is charged by the Customs and defined as excise taxes, personal way.According to the differential customs tariff applicable in Russia, the amount of fees depends on the country's imported goods.If the State of origin of the goods from the Russian Federation favorable trade and political relations, the applicable base rate of 100% of the established rate.Otherwise, increased charges used - 200% customs tariff.
Calculus duties can be carried out in various ways.Depending on this, it refers to one of the following:
- ad valorem - defined as the percentage of the value of the goods;
- particular - has a specific value (in Russia established in euro) per unit (piece, kg and t. E.);
- combined - both used both methods of calculation (for example, a certain percentage, but not less than the specified amount).
submit a declaration on indirect taxes for the payment of customs duties within 15 days from the date of submission of the relevant goods to the customs authority.
Tax accounting of indirect taxes and their payment to the budget are made by manufacturers of goods and services, and the resulting burden falls on consumers.This is their key feature - nalogonositelem and the taxpayer are different entities.Such a system is to some extent facilitates the collection of payments by the state.Indirect taxes are those levied on prices rather than on income (they can be informal, and therefore will not be a tax base).The amount of revenue depends on the cost of purchased goods that is ultimately more profitable.In developing countries, this kind of obligatory payments is a major part of state income tax (3.2 and higher).