Indirect taxes include what taxes?

If there is a state, then there are taxes. These forced payments in favor of the country's budget have long become an integral part of people's and companies' lives. Many citizens, however, do not know well what taxes and how they pay. On personal income tax and income tax know, probably, everything. But there are others - indirect fees, which are also important to know. In this article we will consider what taxes are indirect and what is their distinctive feature.

The concept of an indirect tax

Unlike direct payments, indirect payments are determined not by income of taxpayers, but are set as a surcharge to tariffs or prices of goods. Buying this or that product, the consumer pays not only to the manufacturer, but also to the state. Indirect taxes include those that are included by the owner of the enterprise in the value of the goods or services provided by him. From the proceeds received from the sale, he pays a certain amount to the budget (tax), and leaves the rest to himself (profit).

Thus, end-consumers are the real payers of indirect taxes, and producers of products act as intermediaries-collectors of payments. Hence the name - "indirect."

Classification and types of indirect taxes

It should be said that 90% of all receipts to the budget are the payments listed below. They are the main source of income for the state, which allows it to fulfill its many functions and cover the main government expenditures. Indirect taxes include the following groups of payments:

1. Universal taxes on consumption (VAT).
2. Individual tax payments in the form of percentages of the value of goods (excises).
3. Taxes on goods of the sphere of foreign trade (customs duties) are paid for when goods cross the state border. Divides duties on import (import) and export (export) products.
4. Fiscal payments for monopoly public services - registration of some documents, payment for various licenses and permits.

In Russia, some other types of payments to the budget are attributed to indirect ones: deductions to various funds (housing, travel, etc.), social insurance contributions (they can be included in the cost of production costs). The most significant and significant are the first two types of taxes - value added and excises.

VAT: short "dossier"

Each participant in the production process knows about this tax, and its creation and accrual takes place at each stage of production / circulation of goods. VAT is paid in favor of the state in the form of a part of the cost of production (as it is sold). However, it goes into the budget even before the goods are sold to the end user. The producer pays a certain percentage from that part of the value that was "added" to the price of the raw material purchased for production.

The calculation of the value added tax is carried out by determining the difference between VAT charged on the goods produced and VAT on the purchase of materials / raw materials for its production. In Russia, the value of this payment is 18%, except when the rates are 10% and 0%. It is paid quarterly, and the object of taxation, in addition to the sold goods and services, can be:

• Construction and installation works for independent consumption;
• Goods imported from the Russian Federation from other countries (for production purposes);
• Transfer of goods and services for own needs (if expenses are not taken into account when paying income tax).

There are also situations where an organization can be exempt from VAT. Such cases are described in the Tax Code, article 149.

Excises: features of payment

Like VAT, excises are related to indirect taxes, but they are calculated and paid on an individual basis. This type of payment is very similar to customs duties, but is established, as a rule, in relation to consumer goods within the country. This tax is a sufficiently high premium to the cost of products attributed by the state to a certain group. First of all, these are tobacco products and alcohol.

For each separate category of goods, the value of excise taxes is set individually. Often their size reaches half, or even two-thirds of the price of products or services. In addition to the above groups, excisable goods also include gasoline, fuel, cars and so on.

Customs duties

Indirect taxes include customs duties. This type of payment is charged by the customs service and is determined, like excises, in an individual way. According to the differentiated customs tariff used in Russia, the amount of duty depends on the country of imported goods. If favorable trade and political relations exist with the state of origin of the goods, then the base rates of 100% of the established tariff are applied. Otherwise, increased fees are used - at a rate of 200% of the customs tariff.

Calculation of duties can be carried out in various ways. Depending on this, it is classified as one of the following:

• Ad valorem - is defined as a percentage of the value of the goods;
• Specific - has a specific value (in Russia is set in euros) per unit of output (pcs, kg, etc.);
• Combined - both methods of calculation are used simultaneously (for example, a certain percentage, but not less than the specified amount).

The declaration on indirect taxes for payment of the customs duty is submitted within 15 days from the moment of presentation of the corresponding goods to the customs authority.

Conclusion

Tax accounting of indirect taxes and their payment to the budget are carried out by producers of goods and services, and the final burden is borne by end-users. This is their key feature - the tax bearer and the taxpayer are different subjects. Such a system to some extent facilitates the collection of payments by the state. Indirect taxes include those that are levied on prices, and not on income (they may be unofficial, which means they will not be a tax base). The amount of revenues to the budget depends on the value of the goods purchased, which is ultimately more profitable. In developing countries, this type of compulsory payments is the main part of the tax revenue of the state (2/3 and more).