Taxes are compulsory payments levied from citizens and firms in favor of the state. Any country is interested in collecting taxes. The funds received from taxation are spent by the state on education, medicine, pensions and so on.
Instructions
Step 1
Usually, the tax legislation of each country is a thick volume, and Russia is no exception. Moreover, some of our taxes are federal, going to the centralized budget of the state, while others are regional, going to the local budget.
Step 2
Income tax is levied on each employee and amounts to 13% of wages. The entire amount from this federal tax goes to a single budget account opened with the Central Bank. Later, according to certain standards, income tax receipts are distributed among regional budgets for state needs.
Step 3
Property tax is paid by both individuals - owners of houses, summer cottages, land plots, and legal entities - enterprises. The tax rate is set in local government and should not be higher than the rate specified in federal law.
Step 4
Each company is obliged to pay income tax to the state. The amount of this tax is determined as a percentage of the profit.
Step 5
Value added tax (VAT) is paid by the seller of goods and services and is a certain percentage of the added value of the goods - the difference between the actual, selling price of the goods and the costs of its production. In our country, VAT appeared at the beginning of 1992, that is, with the transition to a market economy, and now it provides the largest share of the total amount of taxes.
Step 6
An excise tax is a tax on the production and consumption of certain specific types of goods that are in consistently high demand (for example, cigarettes, alcoholic beverages, gasoline).
Step 7
All of these taxes are divided into direct and indirect. Direct pay directly on income or assets (such as income). Indirect - are included in the price of the goods, but although their direct payer is the seller, the buyer actually suffers (for example, VAT, excise taxes).
Step 8
In most countries of the world, including Russia, a universal principle of levying taxes from individuals has been adopted. Each citizen must submit to the tax office personally a completed declaration of his total income for the past year, including the amount for all types of work. From this total income, income tax is calculated, and withholding income is punishable by law. There are countries in which there is no taxation at all. These are countries such as Bahrain, Kuwait, Brunei. If the company registers its branch there, then it will not violate the laws, while retaining income.
