Classification of taxes

According to the tax code there is one classification of tax

Which is normative and criterion which are the subjects of their sets and accepting payment.

• Federal tax that sets the tax code and payable throughout the Russian Federation. (VAT, income tax, tax on profits, customs duties and fees, state fee, environmental tax)
• Regional taxes imposed by laws of constituent entities of the Russian Federation and are paid in their territory (tax on property of organizations, tax on vehicles, sales tax). Tax benefits, rate, order and terms of payment, reporting forms established for each region.
• Local taxes and fees are imposed by local authorities and is required to pay on the territory of municipalities (tax on land, on property of physical persons, on advertising).

Classification of taxes and fees for the category of the taxpayer distinguish between them on those that are paid by individuals (income, tax on property of physical persons, tax on property received through inheritance or as a gift.) Allocate the taxes that are paid by the organizations (tax on profit, tax on property of organizations). The largest group of taxes that mixed taxes, which are paid and by organizations and individual entrepreneurs (VAT, excise, customs and state duties, land tax, vehicle owner)

The Traditional Russian classification of taxes by way of levying all taxes are subdivided into direct, indirect, fees and charges:

• Direct taxes are paid from income or property of the payer, their size can be calculated accurately  (tax on profit, income).
• Indirect taxes is difficult to calculate, ultimately paid by the consumer of goods and services (excise duty, sales tax, turnover tax, VAT), that is, through the price of goods.
• Fees and charges

The Taxes paid to the budget are divided into fixed and regulators. Fixed, those that  is entirely received in a specific budget at the Federal, regional or local level. Governing is the same in proportion and come in a variety of budgets, according to the legislation (income tax on individuals, tax on profit of organizations).

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Depending on the purpose of use have a value of  the following types of taxes and their classification are:

• Common (abstract)
•  target (special).

   listed in the budget as a whole and the special for the financing of specific expenditures from the state budget. For example, a special tax for landscaping or for the needs of education in the country.

Classification of taxes  in the practical work of the accountant divides them into urgent and calendar depending on the time of payment. In addition,  in practice, consider the taxes that are withheld from income and transfer to the budget that are paid from profits and which are included in the price of goods and services.

According to the object of taxation differentiate tax:

•  profit (for companies) and income (for individuals),
•  property,
•  in a particular activity.

For organizations takes into account all the movable and immovable property, which is located on the fixed assets on the balance sheet. For individuals under property understand the land, vehicle, property received as a gift or by inheritance, the property.

Under the company's profit understand the difference between income and expenses, i.e. net income without cost. Individuals pay taxes, with total income and certain types of income, such as dividends, winnings, prizes. Some goods are subject to excise taxes, regardless of income, for example alcohol and tobacco products. In the implementation  of goods, the taxpayer includes the amount of indirect tax in the price of goods and shifts the payment on the shoulders of the buyer, offsetting their costs.