Every citizen of any country in the world pays taxes, which are the basis for the formation of the state treasury. He can do this on his own behalf (transferring to the state treasury the so-called “direct" fees ") or making payments of an indirect type.
Grounds for tax classification enough. We will consider the interpretations most common in Russia. We will try to reveal the essence of such phenomena as direct taxes, “tax agent”, “offshore”, and talk about what other interesting terms mean.
Object and subject of taxation
What stands subject to taxation? Such phenomena are usually attributed to a certain kind of action (as well as events or conditions), which give the state a legitimate reason to calculate the tax. For example, this may be a transaction of sale of real estate, import of goods into the country, ownership of any property.
What is the subject of taxation? This is, in fact, the material (fixed in various sizes) basis for the commission of those actions that form the object of taxation. That is, in the case of a real estate purchase and sale transaction, this is an apartment, a house, a land plot, when importing goods into the country - this is, in fact, what is being transported (products, clothing, electronics), if it comes to ownership of property - this is its specific type (housing, car).
Having determined what the object and subject of fees is, we will study the concept of direct and indirect taxes. This method of classifying encumbrances is generally accepted among Russian lawyers.
Direct Tax Facts
What taxes are usually classified as direct? In the interpretation generally accepted by Russian lawyers, this type of fees is carried out by state bodies on property (its market value in the established currency) or citizens' income. The entity that receives taxable revenue is called the actual payer. In almost all countries of the world there are burdens of this type. Direct taxes include a wide variety of fees. Which of them are most common in Russia? This is personal income tax income tax organizations, donations, property, inheritance, oil, gas, coal mining, etc.
One of the key criteria defining the essence of the term “direct taxes” is that the subject of payments makes contributions to the treasury knowingly - either by himself or by trusting the transfer of funds to a special agent (about them a little later). Or, at least, being aware that such and such an amount, for some reason, must be transferred in favor of the state budget.
Another important characteristic of direct taxes is personification. The state knows who owes the budget and how much, and on what basis this debt arose. In some cases, the authorities provide the ability to pay direct taxes through several channels at once - if only the subject of encumbrance would fulfill his obligations to transfer the required amount.
Taxes: real and personal
Direct taxes are usually divided into two types. The first is the so-called "personal" fees. They are taxes that are levied on income or property of citizens and organizations, based on individual monetary indicators. That is, it is taken into account as the actual value of the proceeds (salaries, annuities, etc.), the value of property owned by a particular person - physical or legal. Direct personal tax, in fact, is tied to a person’s passport or TIN (or organization’s PSRN).The state in this case is not very interested in a specific subject of taxation, in the larger case it is the subject who is obliged to pay deductions from the proceeds to the budget.
The second main type of fees that apply to direct taxes are “real” payments. They are not levied on a specific entity (individual or organization), but on a specific type of property belonging to it - land, real estate, securities, etc. When calculating the amounts payable to the state treasury, the external characteristics of the objects of taxation are taken into account. If this is, for example, a house, then its area plays a decisive role. As a rule, the calculation of the potential income that may bring the owner of a property is not carried out.
And therefore, property tax is accrued every year - direct, subject to mandatory payment. Although it is relatively small in Russia (in many other countries of the world such fees are calculated on the basis of the market value of the property, and can amount to significant amounts).
We learned that direct taxes are divided into several types, determined their essence, and learned why they are so called. The next step is to study a completely different type of fees. Namely, taxes related to indirect. Let's try to study their main features.
Indirect Tax Facts
Indirect fees include amounts payable to the treasury of the state on the basis of premiums established directly by the taxpayer to the basic cost of an asset. The most common types of this type of monetary burden are excise taxes, customs duties, and VAT.
Fees of this type are called indirect because they are not actually paid by the transfer agent itself, but by a third party. As a rule - the buyer of the goods. VAT, duties and excise taxes are the costs that are laid by the entrepreneur in the selling price of the goods (we can say that along with the costs of transportation, loading, purchasing from the manufacturer, advertising, etc.).
This is what distinguishes taxes direct and indirect: in the case of the former, the payer consciously transfers money to the state, and when paying the latter, third parties do it. Which, in turn, may not be aware of this (after all, the nuances of calculating the same VAT, as well as determining its share in the cost of goods, are usually information that is closed to buyers).
In Russia, not only those entrepreneurs engaged in trade are obligated to pay VAT, but also those who provide services. True, the law defines a fairly large number of services, the provision of which is not subject to this type of indirect tax. An entrepreneur, in order to have reliable information on this subject, should arm himself with the latest Tax Code of the Russian Federation and read article 164 - it reflects all the nuances associated with taxing a business through VAT.
The importance of indirect taxes for the state
Most countries of the world, including Russia, use indirect taxes as one of the main tools for budgeting. The main advantage of this type of fees, economists call the speed of transactions: as soon as the goods are sold (or, for example, crosses the border), the tax is transferred to the treasury as soon as possible.
Another plus of indirect fees in terms of fiscal policy: VAT and other types of encumbrances are usually tied to consumer goods. That is, their trade will be conducted in almost any economic situation. This means that the budget will always receive funds levied as part of fees of an indirect type. By the way, the state can regulate their value by introducing recommended or mandatory VAT rates.
In what proportions is the ratio of direct and indirect taxes reflected in the country's budget? It all depends on the particular state.It is known that indirect taxes still prevail in the Russian budget revenues: customs duties, fees for the import of goods, payments for the use of natural resources. Speaking specifically about taxes on profits and incomes, their share in the structure of the RF budget revenue is now about 3%.
Who are tax agents?
There is a term like "tax agent." Sometimes it is mistakenly understood as an employee of the Federal Tax Service. This, of course, is not so. A tax agent is an individual or organization that, in accordance with the requirements of the law, is obliged to calculate, withhold and transfer to the budget of one or another level the necessary amount of tax. For example, if a person is employed, then the employing company will be the tax agent.
Offshore tax benefits
In some cases, certain groups of individuals and organizations are exempted from taxes. This can be, for example, if they operate in “offshore zones” - the territories of states that guarantee a zero (or extremely low) rate on fees for foreign firms. But even in countries that are not offshore, there may be a certain kind of privilege called "tax immunity." This phenomenon implies the freedom of citizens or organizations from transferring payments to the budget for one reason or another, determined by law.
One of the most common criteria for classifying fees in favor of the state treasury is the administrative level of the subject of taxation. Based on this, local, regional and federal types of encumbrances are distinguished. The most interesting thing is that at each level both indirect and direct taxes may be levied. In the Russian Federation, the system of fees to the budget operates, as many experts note, under fairly stringent regulations. Consider how taxation works at each level.
Local taxes
Local taxes are payments made by individuals and organizations that go to local administrative structures (municipalities). The amount of payments, respectively, is regulated by local authorities - state councils, city halls. Although, according to Russian lawyers, in our country this system is so centralized that the role of municipalities in determining the amount of tax deductions is actually minimized.
In the Russian Federation, it is customary to attribute local fees primarily to land tax. But there are other important types of fees. This is a tax on property of citizens, on advertising, on gift (inheritance), as well as various kinds of licensing burdens. Municipal fees are paid by entities that are constantly registered in specific cities, districts, and rural settlements.
Regional taxes
The next administrative level of government in Russia is the subject of the federation, that is, the region. The fees of this type include: real estate tax, property of legal entities, sales, entrepreneurial activities related to gambling. This also includes, similarly to how this happens at the municipal level, licensing burdens - but of a regional nature. Also, to the number of fees at this level it is customary to include transport and road taxes. Regional fees are mandatory for residents of specific constituent entities of the federation.
Federal taxes
At the highest level of government and with the direct participation of relevant authorities, federal taxes are collected. These include a variety of types of encumbrances - both direct taxes and indirect ones.
These are VAT, excise taxes, encumbrances based on the profit of legal entities, personal income tax, contributions to social funds, customs duties, etc. Federal direct and indirect taxes are required to be paid by absolutely all citizens and legal entities registered in Russia.
Payment of taxes abroad
Residents of the Russian Federation can be subjects of tax payments not only in their homeland, but also while abroad.As an option - doing business there or working. A citizen of Russia, as a rule, is not exempted from transferring funds in appropriate amounts to the treasury of the state where he conducts business. However, in his case, it is likely to run into the so-called "double" taxation.
About double taxation
The situation in question arises if a person who is a citizen of one country pays taxes in it - direct and indirect. And he does the same for the same reasons, being in another state. For example, if we have a business in Germany, we, on the one hand, are obligated to pay taxes to the German treasury, and on the other hand, to transfer the corresponding amounts to the Russian budget. Regarding indirect fees - when purchasing goods in a Berlin supermarket, we pay the same VAT for it. In this case, tax rates in Russia and Germany, as a rule, differ.
This state of affairs is disadvantageous for citizens and entrepreneurs. Therefore, in the world practice of diplomatic relations between different countries, it is customary to draw up agreements on evading double taxation whenever possible. There is a one-sided method to avoid this phenomenon - the publication of national laws that allow citizens doing business abroad not to pay taxes of the types accrued in another country at home. Or to make concessions, in turn, for foreigners (for example, the authorities of many European countries allow foreign citizens shopping in German stores to return the VAT paid upon leaving the state by filling out a special application at customs - unless, of course, the checks are preserved).
Tax collection methods
In what ways does the state burden payers of fees to the treasury? There are four main methods by which taxes are collected - direct and indirect. They are common both in Russia and in the world.
Firstly, this is the taxation of the so-called "progressive" type. Using it, the state obliges citizens to transfer amounts to the treasury at a rate the value of which increases in proportion to the increase in the tax base. That is, for example, if a person earns 10 thousand dollars a month, then he is obliged to pay personal income tax in the amount of 12%, and if his salary is 50 thousand dollars, then he transfers to the budget already 15%.
Next to the “progressive” fees is the “regressive” taxation method. In turn, with it, the rate decreases as the revenue base increases.
There is taxation of the so-called "proportional" type. With it, the rate does not depend on the size of the tax base. Sometimes this mode is called a "flat scale" fees. The most popular tax in Russia that is calculated in this way is personal income tax in the amount of 13%.
There is the so-called "equal" taxation. It represents the collection of equal, and, as a rule, fixed amounts from citizens regardless of income level. This type of taxation is used, as a rule, less frequently than the previous three. But in our country it is also there (below we will give some practical examples in confirmation).
Popular types of fees: personal income tax
The most likely direct tax in Russia is the personal income tax. It must be paid by all individuals residing in the territory of the Russian Federation and receiving personal income in one form or another. This can be both Russian citizens and citizens of foreign states. A variant is possible in which individuals who do not have a passport of any country will be personal income tax payers.
The object of taxation is income generation from entrepreneurial activity, hired work, sale of something. Not only cash proceeds are taken into account, but also the natural form of income (at market price or state-determined value).
The typical personal income tax rate in Russia is 13%. For non-residents of the country, the rate is significantly higher - 30%.The most interesting thing is that citizens of the Russian Federation can also be assigned to such a status - in those cases when most of the time they live abroad. In turn, foreigners obtain resident status if they live in Russia for more than 183 days for 12 months.
In many foreign countries, the personal income tax return is returned if the income of citizens is below a certain level. In Russia, there is no mechanism that exactly repeats such a scheme, but there are many other reasons for returning the fees paid. Such procedures are called "tax deductions" in the Russian Federation.
Popular types of fees: property tax
When listing the types of direct taxes adopted in Russia, one cannot fail to note various kinds of property taxes. Owners of apartments, houses, land and cars living in Russia pay the treasury for what they have. It does not matter whether a person uses his property or not, whether he uses his possessions for commercial purposes, or does not do this - he is obliged to transfer the amounts to the treasury. If we are talking about real estate, then the tax, in accordance with current legislation, is defined as 0.1% of the cadastral value of the object. Regarding vehicles - the amount of collection depends on engine power in l. with. and is established by separate legislative acts.
Payments to social funds
Direct federal taxes common in Russia are transfers to off-budget funds: PFR, MHIF and FSS. They are carried out on a quarterly (and in some cases annual) basis by entrepreneurs and a legal entity in two cases: either when it comes to paying salaries to employees, or when there is a need to make so-called “fixed” payments to funds.
In the first case, payment to the PFR, MHIF and FSS is subject to approximately 30% of the amount earned in accordance with the employment contract by an employee of the company. In the second - the amount of payments is determined by individual legislative acts, and from year to year it can vary greatly (both up and down). By the way, in this case, contributions to the PFR, MHIF and the FSS can be attributed to the rare form of “equal” taxation. Regardless of the entrepreneur's income level, the amounts for all IP registered in Russia will be the same.
Popular types of fees: corporate income tax
Consider another direct tax. Examples of those that are characteristic mainly for the activities of individuals, we examined. Now we will talk about the type of fees that reflect the specifics of organizations. Namely - on corporate income tax.
This type of fees is paid by legal entities registered in the Russian Federation and conducting entrepreneurial activities. The object of taxation may be the collection of revenue or net profit from the sale of goods or the provision of services. In some cases, income is equated with income from renting real estate and other property, receiving interest payments on shares, as well as compensation (subsidies) from the state.
The only thing that gives the company the right to legally reduce profit tax is direct expenses. That is, you need to show the Federal Tax Service that revenue is associated with significant costs. Direct costs include a variety of types of costs, but most often this category includes the purchase price of goods at the plant, transportation costs, staff salaries.
The typical corporate income tax rate in Russia is 20%. In very many cases, special modes of collecting payments to the budget are applied: UTII, USN, etc.
