What distinguishes a tax from customs duty?

In the legislation of many countries, including in Russia, established procedure of collection of citizens and organizations taxes and duties. What are the specifics of these types of payments in the country budget? What distinguishes a tax from customs duty?

The content of the article

Facts about tax

Under the tax taken to mean established by the state payment to the budget system charged:

  • on income or profits accruing to taxpayers as a result of the employment or business;
  • an asset having a market value (e.g. property or vehicle) and taxable in accordance with the law;
  • for the use of infrastructure or another resource — for example, the casino or shopping center.

Taxes in Russia are classified into Federal, regional and local. But they are approved in all cases at the Federal level — the authorities in the RF subjects and municipalities are not able to enter their payments.

A key feature of the tax — be bound by it. If a citizen or organization fails to pay it on time, then the state may initiate the procedure of foreclosure of the relevant payment.

The tax must be:

  • object (income, profit, asset);
  • base (a specific amount of income, profit, value market value asset);
  • rate (how many percent from the income, profits or market value of the assets of the person or organization must pay the state).

Noted components of the tax are fixed by law. Also in the normative acts approved by the government, fixed the order in which the tax should be calculated, and then, in what terms it is necessary to pay.

Consider the payments tend to be periodic and not lump sum in nature. That is, they shall be paid in accordance with more or less stable schedule. For example, the personal income tax from the wages of the citizen entered his employer into the budget every month. The tax on the simplified tax system is paid quarterly.

The payments in question, it is sometimes possible to return from the budget — in the form of various deductions. The basis for their submission can be, for example, buy citizen apartments — in this case, he shall be entitled to return 13 % of cost of acquisition at the expense of personal income tax paid.

to content ↑Facts about duty

Under the duty, if following the norms of Russian legislation, is taken to mean a payment that:

  • charged with citizens and legal entities when applying for certain types of services provided by public authorities, such as, for example, registration of enterprises, registration of the international passport;
  • charged with citizens and legal entities when importing some types of goods imported from abroad or exported outside of the Russian Federation.

Payment of duties is a voluntary procedure. But without their prior payments to the budget of the Russian Federation citizen or organization can take advantage of relevant government services, and in some cases to transport the goods across the border.

Payment of duties, as a rule, is a lump sum, not periodic in nature. These payments are generally not refundable by the state only if they are submitted for budget account citizen or organization is wrong.

Fees are only Federal — regardless of what specific organ of government charged.

to contents ↑the Difference between sales tax and duty

The main difference of tax from fees that the first payment type is required if a citizen or organization received income, profit or asset subject to taxation. Duties, in turn, are paid voluntarily — but as a condition of receiving public services or the realization of the legitimate transportation of goods across the border.

The reasons for any citizen or organization taxes, as a rule, appear from the state more often than the need to pay their fees. And this determines the fact that the former are basically periodic payments and the lump sum.

Having considered the difference between tax and duty, reflect the findings in the small table.

to content ↑Comparative table

Tax
Duty

What is common between them?

Both types of payment are entered in the budget of the Russian Federation

What is the difference between them?

Paid upon receipt by the taxpayer of income, profit, purchasing the asset with substantial market value
Paid for government services for the opportunity to transport goods across the border

Mandatory
In the General case of a voluntary

Can be Federal, regional, municipal
There are only Federal

Generally, periodic payments are
Are usually lump-sum payments

Can be returned in the form of deduction in cases provided for by law
Can be returned only if the erroneous payment

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