Taxes are the main part of the state budget. Their payment is a civil obligation of individuals residing on its territory, and legal entities - enterprises registered on it. The collected taxes are distributed among the budgets of three levels - federal, regional (regional) and local, and there are direct and indirect.
Direct and indirect taxes
Direct taxes are levied on both individuals and legal entities. The object of taxation in this case is property or income (profit). Individuals are subject to income tax, they pay tax on their own land, real estate, luxury, transport, securities. Direct taxes also include property payments in the case when an individual sold a plot, apartment or car or received them as a gift or inheritance.
Heirs or gifted persons who are in direct kinship with the testator or donor are exempt from paying income tax, but begin to pay property tax if it has passed into their ownership.
Legal entities also pay direct taxes, which include property tax, land tax and income tax (corporation tax). Direct taxes payers, in accordance with the established rate of deductions, independently transfer to the accounts of the Federal Treasury, where they are regulated by the budgets of three levels.
Indirect taxes are those imposed by the state on enterprises and organizations that produce or sell goods or services. These taxes naturally fall on the shoulders of those citizens, individuals and legal entities who buy these goods or services. Indirect taxes include, for example, excise taxes and value added tax included in the price of goods. Those. they are not transferred directly to the state treasury, but every time you buy a product or service, you overpay a certain amount due to indirect taxation.
Direct tax incentives
Both individuals and legal entities can benefit from direct tax benefits. So, in particular, from the indicated amount of profit, the enterprise can deduct those funds that were directed to the development of production, if new production sites were created. They may not be subject to income tax and amounts spent by a legal entity to improve the environmental situation or on environmental protection measures. Tax incentives are also provided for organizations that have health care, education and cultural heritage facilities on their balance sheets, as well as those who donate funds to charity or sponsor socially significant objects.
To receive a tax deduction, submit to the accounting department at the place of work a tax return in the form of 3-NDFL and invoices confirming your expenses.
There are also benefits for individuals. Those who build or buy individual housing, buy a car, spend money on educating themselves or their children, as well as on the purchase of medicines, are entitled to a tax deduction from the personal income tax.
