Classification of taxes in the Russian Federation
From the point of view of formation of tax base there are direct and indirect taxes. Direct taxes depend directly on the income and property of the taxpayer. This, for example, personal income tax and tax on profit of organizations.
Indirect taxes not related to income of the company. They are set as a premium to the price of goods and is transparent to the payer. This tax is laid by the enterprise in the selling price and paid to the state. Among the indirect taxes, e.g. VAT or excise duties.
The Federal structure of the Russian Federation determines the allocation of taxes on a territorial basis. Separated Federal taxes, which are subject to payment in all territory of the Russian Federation; taxes of the constituent entities of the Russian Federation transferred to the regional budget; municipal taxes, which remain in the budget of municipalities.
Depending on the category of taxpayer's share of taxes for individuals and legal entities (companies and entrepreneurs). Some charged solely with individuals (inheritance tax), other legal (tax). Some taxes are levied on the two groups - for example, land tax.
Taxes for individuals
In Russia, the physical persons pay income taxes (personal income tax), taxes when buying or selling property, tax on property, hunting, fishing, well, excisable goods, personal transport, land income.
The most common is income tax or personal income tax. The tax base in this case are the total revenues that are received by natural persons during the reporting periods. It could be salary, income from rental property, from tutoring, proceeds from the sale of the vehicle, etc.
When it comes to salary, the employer in most cases acts as fiscal agent and transfers the tax to the budget independently. Salary income is taxed at the standard rate of 13% for residents (Russian citizens and 30% for nonresidents.
It is worth noting that SP, which are used BASED also pay personal income tax on profits from business activities.
Some of the established income increased the tax rate 35%. This is true for income on deposits at a rate in excess of 5% of the refinancing rate of the CBR.
Also a tax of 9% is necessary to pay from dividends received.
Taxes for legal entities
Taxes paid by organizations and individual entrepreneurs depend on the applicable tax regime. So, the companies on the basis of required to pay all applicable Russian taxes - VAT, profit taxes and property of organizations. The basic rate of income tax - 20%, in some regions a reduction in rates. VAT is reflected in the price of the product and are paid at the rate of 18%, 10%, 0%. The property tax is among the regional and is paid at the rate of 2.2%.
In entrepreneurs and companies on the basis of these taxes is replaced by a single flat tax with a basic rates 6 income or 15% of the profits.
Some legal entities are required to pay the excise tax, the tax on mineral extraction (severance tax), tax on gambling, transport tax, water tax.