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What are Taxes?
1. Taxes are a compulsory financial contribution by a person or body of persons towards the expenditure of a public authority. In modern economies taxes are the most important source of government revenues. Taxes on income (i.e. on wages, salaries, profits, dividends, rent and interest) and on capital are known as “direct “ taxes. Taxes on commodities or services are known as “ indirect “ taxes.
2. Taxes are considered to have three function: a) fiscal or budgetary to cover government expenditure, to provide social services, municipal services; b) economic, to give effect to economic policy, to promote stable economic growth, to influence the rate of economic growth of the nation; c) social, to increase the economic welfare of the community, to lessen inequalities in the distribution of income and wealth.
3. Under Russian law, all Russian legal entities and foreign entities are subjects to the profit tax law. Russian taxes provide revenue for three tiers of the budget: federal, regional and local. The major taxes paid to the budget are: Profit tax; Value – added tax (VAT); Securities tax; Withholding tax.
4. The Russian government tries to create a climate in which bussiness can thrive, to keep the tax burden as low as possible. It also attempts to eliminate tax allowances, which deprive the budget of tax revenues, and to improve tax collection. Tax returns for Russian legal entities are audited by the tax authorities at the time they are submitted.
5. The economic situation has changed in Russia. The larger the income, the bigger proportion of it is paid as tax. The upper limit of the tax rate is 35% at the moment. The tax rate depends, first of all, on the form of business, on what each particular business is involved in. Juridical persons involved in entrepreneurial activities pay 13 % to the federal budget and up to 25 % to the regional budget.
6. But the tax burden on business is too high, because along with the profit tax, enterprises pay VAT, excise tax (акцизный налог), property tax and other local taxes. They also pay charges to the Pension Fund, Employment Fund, and Social Insurance and Medical Insurance Funds. VAT and excise are indirect taxes which are levied on transactions and are included into the selling price. They are paid by consumers and not by producers.
Ответьте на вопросы.
1. What are “ direct “ taxes?
2. What are “ indirect “ taxes?
3. What functions of taxes do you know?
4. What are the major taxes?
5. What is the upper limit of the tax rate?
6. What does the tax rate depend on?
7. What taxes do enterprises pay?
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