According to the Tax Code of the Russian Federation, there is one tax classification,
which is normative in nature and the criteria of which are the entities that establish and accept payments on them.
- Federal taxes that are established by the Tax Code of the Russian Federation and are paid throughout the Russian Federation. (VAT, income tax, corporate income tax, customs duties and taxes, state duty, environmental tax)
- Regional taxes that are introduced by the laws of the constituent entities of the Russian Federation and are paid on their territory (corporate property tax, transport tax, sales tax). Tax incentives, rates, procedures and deadlines for their payment, reporting forms are established for each region.
- Local taxes and fees are introduced by local governments and are mandatory for payment on the territory of municipalities (land tax, property of individuals, advertising).
Classification of taxes and fees by taxpayer category distinguish them from those paid by individuals (income tax, property tax of individuals, property tax received by inheritance or gift.) Allocate taxes paid by organizations (income tax, tax on organization property). The largest group of taxes is mixed taxes, which are paid by organizations and individual entrepreneurs (VAT, excise taxes, customs and state duties, land, tax from the owner of the vehicle)
The traditional Russian classification of taxes by the method of levying all taxes are divided into direct, indirect, duties and fees:
- Direct taxes are paid on income or property of the payer, their amount can be accurately calculated (corporate income tax, income tax).
- Indirect taxes are difficult to calculate, in the end they are paid by the consumer of goods and services (excise taxes, sales tax, sales tax, VAT), that is, through the price of the goods.
- Fees and Fees
Taxes paid to the budget are divided into fixed and regulatory. Fixed, these are those that go entirely to a specific budget at the federal, regional or local level. Regulators at the same time and proportionally go to different budgets, according to the legislation (personal income tax, corporate income tax).
Depending on the purpose of use, the following types of taxes and their classification are important:
- general (abstract)
- target (special).
The general ones are transferred to the budget as a whole, and the special ones for financing specific expenses from the state budget. For example, a special tax for the improvement of the territory or for the needs of education in the country.
Classification of taxes in the practical work of an accountant divides them into urgent and calendar depending on the due date. In addition, in practice, taxes are taken into account which are withheld from income and transferred to the budget, which are paid from profit and which are included in the price of goods and services.
According to the object of taxation, tax is distinguished:
- profit (for enterprises) and income (for individuals),
- on property
- for a certain type of activity.
For organizations, all movable and immovable property, which is on fixed assets on the balance sheet of the enterprise, is taken into account. For individuals, property is understood to mean land, a vehicle, property received as a gift or by inheritance, real estate.
Under the profit enterprises understand the difference between income and expenses, that is, net income without costs. Individuals pay taxes, both from total comprehensive income, and from certain types of income, such as dividends, winnings, prizes. Some types of goods are subject to excise taxes, regardless of income, such as alcohol and tobacco products. When selling goods, the taxpayer includes the amount of indirect tax in the price of the goods and transfers the payment to the buyer, offsetting his costs.