Taxes are funds that a citizen deducts for the benefit of the state. Taxes are used to support the domestic economy, maintain infrastructure and support budgetary organizations. There are different types of taxes.
Instructions
Step 1
Taxes are the basis for the functioning of the state. If they did not exist, the state apparatus would not be able to work. We can say that the collection and distribution of taxes allows the country's economic policy to be carried out by injecting funds into the spheres of activity that need it. With the help of competent management of the tax system, the state can maintain an economic balance within the country. The tax system is a complex and extensive network based on a number of conditions and assumptions.
Step 2
All taxes are divided into direct and indirect. Direct - these are those that the payer pays directly from wages or income, for example, it is income tax. Indirect taxes are included in the price of various items. Take VAT as an example. There are also local, regional and federal taxes. Local and regional taxes go to the formation of the local budget (used in their region), and national taxes go to the formation of the country's budget.
Step 3
The most important tax for the Russian budget is income tax. It is paid by absolutely all enterprises and companies registered in the country. The percentage is levied on profits from the sale and production of products, as well as from transactions with the company's property. Separately from the income tax are taxes on gambling business and the sale of securities, they are arranged according to a different scheme. The basic rate of income tax is 13%, but given that in some territories certain types of business provide consistently large benefits, the rate may be increased. Sometimes it reaches 22%.
Step 4
The next significant tax for the budget is VAT, or value added tax. It is charged on almost any product or any service provided, and its size also varies and can range from 10% to 20%. Another type of tax on products sold is excise. It is taken from particularly lucrative goods such as alcoholic beverages and tobacco products. Excise taxes bring considerable funds to the country's budget.
Step 5
All taxes listed above are federal taxes. Also in addition to them should be attributed to the tax on the extraction of minerals, water tax, duties for the use of the country's biological resources and various other state duties. Regional taxes include property tax for legal entities, transport tax, and gambling business tax. Local taxes include land tax, property tax for individuals, patent taxes, as well as tax duties levied under special schemes, such as the USN or Unified Agricultural Taxation.
Step 6
Tax money is used to form various budgets. In order of priority, these are federal, regional, municipal and district budgets. Distribution takes place in the tax authorities without the participation of the payer. According to the law of the Russian Federation, it is permissible to spend taxes on the maintenance of various budgetary organizations, payments of social benefits, the construction of various vital facilities, which include clinics and hospitals, power plants, bridges, houses, and so on. A very large part of taxes goes to the security of the country: the maintenance of the army and the conduct of military operations.
