Выплаты налогов при процентных выгодах

А)кредиты

Согласно статьи 212 НК РФ (в редакции Федерального закона от 24.07.2008 № 216-ФЗ и действующей до 1 января 2009 года) доходом в виде материальной выгоды является материальная выгода, полученная от экономии на процентах за пользование налогоплательщиком заемными (кредитными) средствами, полученными от организаций или индивидуальных предпринимателей, в отношении которой налоговая база определяется:

• по рублевым займам - как превышение суммы процентов за пользование заемными средствами, выраженными в рублях, исчисленной исходя из трех четвертых действующей ставки рефинансирования, установленной ЦБ РФ на дату фактического получения налогоплательщиком дохода, над суммой процентов, исчисленной исходя из условий договора;

• по валютным займам - превышение суммы процентов за пользование заемными средствами, выраженными в иностранной валюте, исчисленной исходя из 9 % годовых, над суммой процентов, исчисленной исходя из условий договора.

B) депозиты

С 1 января 2009 года налоговая база в отношении процентных доходов, получаемых по вкладам в рублях, на основании новой редакции статьи 214.2 НК РФ определяется как превышение суммы процентов, начисленной в соответствии с условиями договора, над суммой процентов, рассчитанной исходя из ставки рефинансирования ЦБ РФ, увеличенной на пять процентных пунктов.

Для расчета налоговой базы в отношении процентных доходов по рублевым вкладам используются следующие данные: сумма вклада; процентная ставка по договору; процентная ставка исходя из ставки рефинансирования ЦБ РФ, увеличенная на пять процентных пунктов и действующая в течение периода, за который начислены проценты; количество дней, за которые начисляются проценты; количество календарных дней в налоговом периоде.

58. Direct and indirect taxes.

Direct and indirect taxes are the main sources of revenue for central, local and regional government. The revenue is spent on public services like health services, the operation of hospitals, education and transportation.

The tax system shall ensure sufficient revenue for the public sector. At the same time, it is important to achieve a reasonable and fair distribution of taxes. In addition, indirect taxes are used as a policy instrument to reduce the consumption of products that are detrimental to health or to the environment.

Direct taxes = primarily taxes on natural persons (e.g., individuals), typically based on the taxpayer’s ability to pay as measured by income, consumption, or net wealth.

Direct taxes. Personal or direct taxes on consumption (= expenditure taxes) = essentially levied on all income that is not channeled into savings.; can be adjusted to an individual’s ability to pay by allowing for marital status, age, number of dependents, etc. Direct taxes are those that cannot be shifted to others, such as consumers.

Direct taxes fall into two general classes: (1) Taxes that are levied upon men in proportion to their ability to pay, and (2) taxes that are levied in proportion to the benefits received by the tax-payer from the public. Income taxes are the principal ones of the first class, though probate (утверждениезавещания) and inheritance taxes would rank high.

Direct taxes are levied on income or property tax in the taxpayer's acquisition process (accumulation) of material wealth.

Direct taxes are divided into:

• actual income taxes paid on actually received revenue in line with the actual taxpayer's ability to pay (income tax, corporate income tax, capital gains, etc.);

• expected income taxes, which can be obtained from a particular object of taxation (property tax, vehicle tax, land tax, etc.)

Indirect taxes are levied (взымаются) on the production or consumption of goods and services or on transactions, including imports and exports. Ex: general and selective sales taxes, value-added taxes (VAT), taxes on any aspect of manufacturing or production, taxes on legal transactions, and customs or import duties. Another def of an indirect tax: a tax that is initially paid by one individual but the burden of which is passed over to some other individual who ultimately bears that burden. The shifting of indirect taxes is accomplished by means of their tendency to increase the prices of commodities on which they fall.

Indirect taxes are levied by including them in the price of goods as a premium (VAT, sales tax, etc.). Theyaredividedinto:

· indirect personal taxes on certain groups of goods (excise taxes on certain groups and types of high-yield products) Excise - kind of indirect tax, similar to sales tax, but subject to the surplus goods (cigarettes, alcoholic beverages, cosmetics etc.

· universal indirect tax that is levied on all goods, works and services with the exception of a few, usually socially significant, products.

Indirect taxes include custom duties. The main feature of indirect taxes is that their burden is passed on to the end consumer; taxes that are comfortbaly collected, as included in the price and difficult to evade them.

However, it is not always possible to pass indirect taxes on to consumer. Thus, the increase in the price after the introduction of VAT and (or) sales tax usually leads to lower demand and a reduction in sales. salesman thus forced reduce price, thereby paying the excise tax from own earnings. In this case it can be regarded as a direct tax.In most cases, VAT is 18%.

· There are reduced rates of VAT of 10% that refers mainly to children's products and food products, VAT is charged on assets and services in Russia as well as on imports into Russia,

· Medications and medical products and technological products are exempt from VAT on being imported, Exports are not subject to VAT.

· Income from medications and medical services as well as income from insurance and banking services is exempt from VAT. VAT returns are made once in a quarter. The payment is made up until the 20th day after the current quarter, paying the VAT due by up to three installments.

Indirect taxes are transferred to the end consumer depending on the elasticity of demand for goods and services that are subject to these taxes. The less elastic the demand, the greater part of the tax is passed on to the consumer. The less elastic supply, the lower portion of the tax is passed on to the consumer, and the more is paid out of profits. In the long run elasticity of supply is growing, and the consumer is dealing with more and more indirect taxes.

Advantage of indirect taxes: their small size in comparison with direct taxes >are easier to collect because they are determined by the level of retail or wholesale.

Indirect taxes are also called unconditional, because they are not directly related to the income of the taxpayer and are charged regardless of his/her profit.