Direct and indirect taxes
Direct taxes are levied with individuals and with legal entities. the Object of taxation is property or income (profit). Individuals are subject to income tax, they pay tax for their ownership of land, property, luxury, transportation, securities. To direct taxes applies to property claims in the case, where a person sold a plot, an apartment or a car or received the gift or inheritance.
The heirs or donee which is in direct relationship to the testator or donor, shall be exempt from income tax, but begin to pay property tax if it moved to their property.
Legal entities also pay direct taxes, which include taxes on property, land and profit (corporate tax rate). Direct taxes payers, in accordance with the established rate of contributions, self-transfer to the accounts of the Federal Treasury, where they are governed by the budgets of the three levels.
Indirect taxes are those which the state imposes the enterprises and organizations producing or trading in goods or services. These taxes naturally fall on the shoulders of those citizens, natural and legal persons, that these goods or services you purchase. Indirect taxes are, for example, excise duties and value added tax included in the price of the goods. Ie they are not listed directly in the state Treasury, but every time, when you purchase a product or service, you pay a certain amount due to the indirect taxation.
Exemptions from payment of direct taxes
Both physical and legal persons may use the benefits for the payment of direct taxes. Thus, in particular, specify the amount of profit the company can deduct the funds that were directed to production development if it created a new production of space. May not be subject to income tax and the amount spent by the legal entity on improving the environment or for environmental protection. Taxation benefits are provided for companies, the balance of which consist of health, education and cultural heritage, as well as those who transfer funds to charity or sponsoring socially significant objects.
To receive a tax deduction, give to the accounting Department at the place of work of the tax Declaration under the form 3-NDFL and invoices to prove your expenses.
Provides benefits for individuals. Those who build or buy in the property for individual housing purchases the car, spend money on training yourself or children, as well as to purchase medicine, are eligible for tax deduction from income tax for individuals.
