Direct taxes are taxes that are charged to specific legal or natural persons, and they are paid directly by those who are charged and can not be passed on to others.Direct taxes in the Russian Federation - is the following taxes: corporate income tax, income tax, land tax, tax on securities transactions, inheritance tax, property tax and others. Direct taxes - an earlier historic form of tax payments.
charged following direct taxes on individuals (citizens) - property tax;income tax;tax assets resulting from a gift or inheritance;transport tax.
paramount place is given to income tax, since it is primarily a tax charged on personal income.In conjunction with other economic instruments, this tax is aimed at ensuring a fair redistribution of income, which are obtained at the enterprises, organizations and institutions, as well as funds received from other sources or from self-employment.The object of taxation is the gross income, which is obtained by a citizen during a calendar year, not only in cash but also in kind.When calculating the income tax legislation defined the size of the applied non-taxable minimum, ie,a certain portion of earned income is not taxed.Income tax is not allowed to produce at the expense of organizations, enterprises and institutions.Citizens of the tax authorities a statement of income, which they have received, iemake a declaration, which sets out all the information for the year of income received indicating each source of payments, as well as the amount of taxes already paid on this income.
Kept n ryamye taxes in Russia and legal entities (companies, enterprises, institutions and individual entrepreneurs).These include direct taxes views - corporation tax (income tax), land tax and property tax.
Income tax is charged on business income of private entrepreneurs and companies.This direct taxes, types of taxes assessed on personal income has an impact on joint stock companies, asall companies must keep designated percentage of the earnings of workers employed in them, and remit it to the state.
Among direct taxes next most important is to designate a tax on profits, characterized by a steady decline in its share in total public revenues.In many countries, corporations use a special system of taxes, expressed in the form of corporate tax.It is a fixed cash payments to the budget, produced from the balance sheet profit.At the same time the remaining part is taxed on undistributed profits and dividends.The main disadvantages of the income tax is the fact that the tax base includes inflation, in which the difference between the original and the present value of the organization actually considered income and therefore taxable.
taxable profit organizations are
1. non-operating income;
2. revenues derived from the sale of goods (services, works), and property rights.
The tax base is determined for each type of income separately, as against them have different tax rates.
The main disadvantages of the Russian tax system include the instability of taxes, periodic changes in the amount, tax rates and exemptions.All this no doubt plays a negative role.The instability of the Russian tax system is the main problem of taxation.
