Taxes are funds that a citizen deducts in favor of the state. Taxes are used to support the domestic economy, maintain infrastructure facilities and support budget organizations. There are various types of taxes.
Instruction manual
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Taxes are the basis of the functioning of the state. If they were not there, then the state apparatus could not work. It can be said that the collection and distribution of taxes allows for the implementation of the country's economic policy by pouring funds into areas of activity that need it. With the help of competent management of the tax system, the state can maintain the economic balance within the country. The tax system is a complex and ramified network based on a number of conditions and assumptions.
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All taxes are divided into direct and indirect. Direct - these are those that the payer makes directly from wages or income, for example, this is income tax. Indirect taxes are included in the price of various goods. As an example, you can take VAT. Also, taxes are local, regional and federal. Local and regional taxes are used to form the local budget (used in their region), and national taxes are used to form the country's budget.
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The most important tax for the Russian budget is income tax. Absolutely all enterprises and companies registered in the country pay it. The interest is charged on profits from the sale and production of products, as well as from transactions with property of the company. Separate from income tax, taxes on gambling and the sale of securities are separated; they are arranged according to a different scheme. The basic is the income tax rate of 13%, but, given that in certain areas certain types of businesses provide consistently large benefits, the rate can be increased. Sometimes it reaches 22%.
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The next significant tax for the budget is VAT, or value added tax. It is levied on almost any product or any service provided; its size also varies and can range from 10% to 20%. Another type of tax on products sold is excise taxes. It is taken from especially profitable goods such as alcohol and tobacco products. Excise taxes bring a considerable amount of money to the country's budget.
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All taxes listed above are federal. In addition to these should include mineral extraction tax, water tax, duties on the use of biological resources of the country and other various state duties. Regional include property tax for legal entities, transport tax, as well as gambling tax. Local taxes include land tax, property tax for individuals, patent taxes, as well as tax duties levied under special schemes, such as the simplified tax system or the unified social tax.
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Money from tax revenues goes to the formation of various budgets. In order of priority, these are the federal, regional, municipal and district budgets. Distribution takes place in 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 budget organizations, the payment 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 the taxes goes to the country's security: maintaining the army and conducting military operations.
