Every person who wants to run his own business should know what taxes are and their types. You can find out what tax is in the Russian Federation from the eighth article of the first part of the Tax Code. Here this concept is revealed as a gratuitous payment of a mandatory nature, which is taken from organizations and individuals in cash in order to ensure the activity of state and municipal entities. It is mandatory.
Knowing what taxes are and their types will not hurt an ordinary citizen either, because most of us pay income tax, transport tax and others. The classification of this type of state requisitions is quite extensive. In particular, according to the method of tax exemption, there are direct and indirect taxes, according to the one taxed - taxes from individuals, legal entities, individual entrepreneurs.
Taxes and their types are also different for different objects of taxation. Here you can talk about taxable profit, income, various property objects, etc. In connection with the purpose, special and general fees are allocated, and according to the level of taxation - local, municipal, regional and federal taxes.
The main types of taxes are also divided by the way they are used. For example, general taxes are used to replenish budgets of various levels, without specifying how they will be spent. But targeted (special) fees can only be spent in a strictly defined way. So, in particular, the paid deductions to road funds and to the needs of the social sphere are used.
Specialists also determine the following taxes and their types with subsequent detailing:
- Direct and indirect. Direct income or property is taxed, and it is difficult to transfer them to the consumer (property tax, income tax, etc.). And indirect ones are an addition to the price (environmental payments, customs duties, VAT, etc.).
- Income and lump-sum taxes. Accord taxes are paid without reference to the level of earnings of a person, in contrast to income taxes, which, as the name implies, depend on income.
In turn, income payments are divided into progressive, when the scale depends on the amount of income, and proportional, when there is no such dependence. With a simple progressive rate, tax is levied in large quantities when the level, for example, of salary increases. In difficult cases, incomes are divided into parts, each of which is taxed at its rate. If the regressive system is applied, then the more a person receives income, the less taxes they pay. And vice versa, if the income received decreases, then the rate increases. This is a good reason to earn a lot.
For all persons who are professionally engaged in such topics as taxation, the types of taxes should be thoroughly known. Since the Tax Code provides for rather stringent measures and penalties in the event that any errors are revealed in the calculation or payment of fees and taxes.