In our country there are various taxes that are required to be paid. There are also fees. These payments have important functions as they replenish the budget. From there, they are redistributed to the development of various spheres of life. What is a fee? He called the payment transferred for a certain income.
Principles of the tax system
What is a fee? This is a payment deducted from a certain type of income. It is part of the tax system, which governs the rules for transferring and the size of the amounts. All types of payments are controlled by the Tax Code.
Local authorities also cannot establish tax rates. This type of policy is called closed, since it is established by the Tax Code. This means that the list of fees is the same for all regions. The tax laws indicate rates.
Types of fees and taxes
Now the tax system is multi-level. What is the fee in this structure? They call payment for a particular activity, for example, for the purchase of real estate. Over time, various changes have occurred in this area. The tax system adapts to the market. Taxes and fees are as follows:
- federal;
- regional;
- local.
Each type of fees has its own functions. They are obligatory for payment by individuals and legal entities.
Federal fees
A federal or general fee is a mandatory payment, the money from which is transferred to the treasury of the highest authority. These include:
- VAT: has a regulatory function and is indirect.
- Excise duty: markup on goods.
- Income: payment of income received.
- On income from capital: deductions from interest, dividends, shares.
- Income tax: calculated from salary.
- Social contribution: refers to insurance for working people.
- Fees: state and customs.
- Fees for the use of raw materials, land, natural resources.
Regional taxes and fees
What is a collection of regional significance? This is a payment valid in a certain territory, but is regulated by the Tax Code. These obligations include:
- property fees;
- property tax;
- fees from the sale of goods and services;
- transport taxes;
- deductions from sales;
- gambling taxes.
Fees may vary by region. Their sizes are also different. And these rules are fixed in legislative documents, therefore they are binding on all persons.
Local fees
What does local level gathering mean? This is a payment charged by the district authorities. Regulates these deductions of the Tax Code of the Russian Federation. Local taxes include:
- land fees: calculated from the owners of the plots;
- property tax: property owners pay it;
- deductions for advertising and license;
- fees on receiving property as a gift.
In each subject there are such fees. They are listed in local authorities.
Disadvantages of the tax system
Since the collection is part of the country's economic mechanism, it is recognized as an important component of domestic policy. It is believed that this structure is at the first stage of formation. Due to its complication by subjects and fiscal authorities, the established budget sphere has become bureaucratically complicated.
Though tax system well developed, it is not perfect. Experts believe that a change of consultants and researchers is needed to normalize the system at different levels. Only then will this area work in an organized manner.
Improvement Options
Since the collection is only a small part of the tax system, it is necessary to improve the budget policy from it.You may need to do the following:
- simplification of the gradation of rates, which is used for indirect taxes;
- consolidation of obligations for the use of natural resources;
- local authorities should be involved in approving regimes;
- conducting an inventory of benefits.
Fees and taxes are paid in many ways. One of the most popular is through the bank. You must select the type of payment, and then make it through the cashier or ATM. It’s convenient to list fees online. It is enough to know the name of the organization or its details. Taxes are transferred quickly, and through some services - without a commission. Timely payments exclude the calculation of fines and penalties.
