Direct taxes in the Russian Federation
Direct taxes are taxes that are accruedto specific legal entities or individuals, while they are paid directly to those who are assessed and can not be transferred to other persons. Direct taxes in the Russian Federation are the following taxes: corporate income tax, income tax, land tax, tax on securities transactions, inheritance tax, property tax, etc. Direct taxes are an earlier historical form of tax payments.
The following direct taxes are levied on individuals (citizens) - property tax; income tax; tax on property received as a result of donation or inheritance; transport tax.
Primary place is given to incometax, since it is the main tax, accrued on the personal income of citizens. In combination with other economic instruments, this tax is aimed at ensuring an equitable redistribution of income that is received at enterprises, organizations and institutions, as well as funds derived from other sources or from individual labor activity. The object of taxation is the aggregate income that was received by a citizen during the calendar year, not only in cash, but also in kind. When calculating income tax, the law determines the amount of the non-taxable minimum applied, i.e. a certain part of the income received is not taxed. The payment of income tax is not allowed at the expense of organizations, enterprises and institutions. Citizens report to the tax authorities on the income they received, i.e. the declaration is filled out, in which all information for the year is indicated on the income received, indicating each source of payment, as well as with the amounts of the assessed tax and already paid from these revenues.
HoldPtax in the Russian Federation and legal entities(organizations, enterprises, institutions and individual entrepreneurs). These include the following direct taxes, types - corporate tax (income tax), land tax and property tax.
Income tax on business is charged on incomeprivate individual entrepreneurs and partnerships. In this case, direct taxes, types of tax charged on personal income, has an impact on joint-stock companies, because all companies must retain a specified percentage of the amount of earnings of employees employed in them, and transfer it to the state.
Among the direct taxes next in importanceIt is necessary to designate a profit tax, characterized by a stable decline in its share in total government revenues. In many countries, a special tax system is applied to corporations in the form of corporate tax. It represents monetary fixed deductions to the budget, made from balance profit. At the same time, the remaining part of it is subject to taxes on undistributed profits and dividends. The main disadvantages of the profit tax include the fact that the taxable base includes inflation, in which the difference between the initial and current value is actually considered the income of the organization and, accordingly, is subject to taxation.
The taxable profits of organizations are
1. non-operating income;
2. income received as a result of the sale of goods (services, works) and property rights.
The tax base is determined for each type of income separately, since different tax rates are established in their relation.
The main shortcomings of the Russian systemtaxation can be attributed to the instability of taxes, periodic changes in the number, rates of taxes, as well as benefits. All this undoubtedly plays a negative role. Instability of the Russian tax system is the main problem of taxation.