Classification of taxes - is scientifically sound systematization of taxes they correspond to each other on the basis of a related feature.For example, such a classification of the Russian Federation of taxes has the objective of improving activity on formation and execution of the budget, to ensure systematic and effective control over the movement of taxes, compared to the parameters of the tax by region, the development of tax strategies and tactics based on specific levels of socio-economic development of society.
Allocated classification signs are objectively valid criteria, on which the differentiation of taxes and which determined the genesis of the tax as an economic phenomenon.
The current Code provides for tax classification of the distinction on the following grounds and contains the following classification groups of taxes:
1. Based on the method of removal of taxes are divided into direct and indirect.First - it is such that the taxpayer pays directly, and they can not be reallocated to others.These taxes are directly related to the economic activity of a particular subject and are taken in the form of corporate income tax, personal property tax, income tax and others.Taxes, which are installed in the form of premiums to the value of goods and services that make up the group of indirect taxes.These include excise taxes, various fees, statutory VAT, sales taxes.
2. The classification of the Russian Federation of taxes on the subject of taxation provides for the allocation of taxes from natural persons (income, for example) to legal entities (income tax, property), and mixed (various contributions to the various funds).
3. On the federal and regional taxes are classified on the basis of the level of power.Here are isolated and local taxes as a group.
4. By functionality distinguish common - VAT, income tax, and trust - payments to off-budget funds, road, water, environmental and others.
5. According to the source of the payment of taxes is considered in terms of what amounts were paid:
- cost price - taxes that are included in cost of goods and services (resource payments, payments of social nature, water tax and other);
- prices, tariffs - taxes that are paid from the proceeds of the sold goods and services (VAT, excise duties for implementing actions);
- financial result (in this group include advertising tax, property, etc.);
- income - earnings, wages (with their paid income tax UTII);
- Net income - amounts paid in taxes by income (fines, penalties, damages, penalties).
6. Classification of taxes of the Russian Federation on the project includes the property (for all categories of taxpayers), resource, tax calculated on the value of revenues, consumer and special taxes paid for a certain activity.
7. According to the method of calculation are distinguished: a proportional tax, linear, step and solid.To this group belong to the progressive and regressive tax.
8. declarations, cadastral, of cash and non-cash taxes form a group classified by the method of taxation.
9. According to the fiscal needs of considering tax collators (value is set based on the specific financing needs of specific projects), quantitative - those based on the account payers.
10. Anchored and regulatory taxes, other than the time parameter steps to form a group that is allocated on the basis of characteristic functional action.
11. From the perspective of the established order of distinction generally binding (those defined by federal law and are applied throughout the country) and optional (those introduced special regulations for a particular purpose).
