Taxpayers generally unhappy with the collection of taxes, and are constantly trying to get the state to reduce them.Therefore, some federal taxes, given the social psychology and being indirect taxes, will be charged to the property or the income of the taxpayer, and are a premium to the price of goods and tariffs for services that let consumers manufacturer, for example, value added tax.By paying to the state budget, federal taxes, the seller of goods and services, transfers part of its revenue for implementation.But in reality, this acts as a consumer tax payer paying for goods or services included with the price of an indirect tax.
enumerate the basic structure of federal taxes that are payable in the current year:
- Value Added Tax
- Corporate income tax
- tax on personal income
- tax on income from capital
- State duty
- Customs duty
- Excise duties on some goods
Charges: Tax subsoil, forest, water, environmental taxes, the federal licensing fee, fee for the right to use water or animals, and other resources.
tell you that is a brief description of federal taxes that are most often charged to the budget.Value added tax is the difference between the cost of goods sold and the cost of expenses related to the cost of production and paid at the same rate for all enterprises food and children's goods and separately for other goods and services.
federal taxes such as the excise tax on certain goods have been used for a long time and have several functions.First replenish the country's budget, and in - the second limit consumption of products that are not good for human health, or are not essential commodities.These goods include alcohol, beer, cigarettes, delicatessen of valuable fish and seafood products, fur products, except for children's goods, jewelery, carpets, clothing, leather, trucks and cars, objects of high quality crystal.Excise taxes are paid on the sale of cars to the federal road fund.The rest of the excise taxes levied to the state budget on a quarterly basis, except for alcohol excise taxes, which are paid within three days after the sale.
corporate income tax does not generate social tensions, as calculated as the difference between gross income of the company and its material costs, including wages.Income tax from the casino take up to 90%, with slot machines and video clubs 70%, with the stock exchanges and brokerage houses to 45%, with the remaining 32% of enterprises.
foreign trade taxes paid by businesses that export products.Russia has set export duties on raw materials, energy, metals, agricultural commodities and food products.Import duties are charged for imported cars, video equipment and are not paid for the books, medical equipment, baby items and clothing range of products and medicines.Customs duty pay, both businesses and citizens.
tax on personal income, as well as other federal taxes paid to the state budget.Individuals make a declaration and specify all of its income for the year, including the main job, indicate sources of income accrued and paid income tax.Declaration for rent on the place of residence to the tax authorities.Charged tax on a progressive scale.If gross income is not more than 10 million.rubles a year the rate is taken 12%, while revenue more than 50 million. rubles per year rate increases to 30%.
other federal taxes and fees paid by non-budgetary funds and used strictly for that purpose.Fees for the use of mineral, water, forest fees are charged to special funds, which then go to the development in these areas.
