If there is a state, then there are taxes. These forced payments in favor of the country's budget have long become an integral part of the lives of people and companies. Many citizens, however, are poorly versed in what taxes and how they pay. Probably everyone knows about personal income tax and income tax. But there are others - indirect fees, which are also important to know. In this article we will consider which taxes are indirect and what are their distinguishing features.
The concept of indirect tax
Unlike direct payments, indirect payments are not determined by taxpayers' incomes, but are set as a premium to tariffs or prices of goods. By purchasing this or that product, the consumer pays not only the manufacturer, but also the state. Indirect taxes include those that are included by the owner of the enterprise in the cost of the goods manufactured by him or the services provided. From the proceeds of the sale, he gives a certain amount to the budget (tax), and retains the rest (profit).
Thus, the real payers of indirect taxes are end consumers, and product manufacturers act as intermediaries - collectors of payments. Hence the name - "indirect".
Classification and types of indirect taxes
It should be said that 90% of all budget revenues are precisely the payments listed below. They are the main source of state revenue, which allows it to carry out its many functions and cover basic government spending. Indirect taxes include the following groups of payments:
- Universal consumption taxes (VAT).
- Individual tax payments as a percentage of the value of goods (excise taxes).
- Taxes on goods in the sphere of foreign trade (customs duties) - are paid when goods cross the state border. Separate duties on the import (import) and export (export) of products.
- Fiscal payments for monopoly state services - execution of some documents, fees for various licenses and permits.
In Russia, some other types of payments to the budget are also considered indirect - contributions to various funds (housing, travel, etc.), social insurance contributions (they are allowed to be included in the sum of production costs). The most significant and significant are the first two types of taxes - value added and excise taxes.
VAT: short dossier
Each participant in the production process is aware of this tax, and its creation and accrual occurs at each stage of production / circulation of goods. VAT is paid to the state in the form of a part of the cost of production (as it is sold). However, it goes to the budget even before the goods are sold to the final consumer. The manufacturer pays a certain percentage of the part of the value that has been “added” to the price of raw materials purchased for production.
The calculation of value added tax is carried out by determining the difference between the VAT charged on the manufactured goods and the VAT on the purchase of materials / raw materials for its manufacture. In Russia, the amount of this payment is 18%, unless the rates of 10% and 0% are applied. It is paid quarterly, and the object of taxation, in addition to goods and services sold, may be:
- construction and installation works for independent consumption;
- goods imported into the Russian Federation from other countries (for production purposes);
- transfer of goods and services for own needs (if the costs are not taken into account when paying income tax).
There are also situations where an organization may be exempted from VAT. Such cases are described in the Tax Code, article 149.
Excises: features of payment
Like VAT, excise taxes relate to indirect taxes, but are calculated and paid individually. This type of payment is very similar to customs duties, but is set, as a rule, in relation to consumer goods within the country. This tax is a fairly high premium to the cost of production attributed by the state to a specific group. First of all, these are tobacco products and alcohol.
For each individual category of goods its own excise tax is established - on an individual basis. Often their size reaches half, or even two-thirds, of the price of a product or service. In addition to the above groups, excisable goods also include gasoline, fuel, cars and so on.
Customs duties
Indirect taxes include customs duties. This type of payment is charged by the customs service and is determined, like excise taxes, individually. According to the differentiated customs tariff applicable in Russia, the amount of the duty depends on the country of imported goods. If the Russian Federation has favorable trade and political relations with the state of origin of the goods, then the basic rates of 100% of the established tariff are applied. Otherwise, increased fees are used - in the amount of 200% of the customs tariff.
The calculation of the fee can be carried out in various ways. Depending on this, it belongs to one of the following types:
- ad valorem - defined as a percentage of the value of the goods;
- specific - has a specific value (in Russia it is set in euros) per unit of output (unit, kg, etc.);
- combined - at the same time both methods of calculation are used (for example, a certain percentage, but not less than the specified amount).
An indirect tax return is filed for payment of the customs duty within 15 days from the date of presentation of the relevant goods to the customs authority.
Conclusion
Tax accounting of indirect taxes and their payment to the budget are carried out by producers of goods and services, and the final burden falls on the final consumers. This is their key feature - different entities are a taxpayer and a taxpayer. Such a system to some extent facilitates the collection of payments by the state. Indirect taxes include those that are levied on prices and not on income (they can be unofficial, which means they will not be a tax base). The volume of budget revenues depends on the cost of purchased goods, which is ultimately more profitable. In developing countries, it is this type of obligatory payments that is the main part of the state tax revenues (2/3 or more).