Tax division

The large number of individual taxes can be systematized according to different criteria. A distinction is often made according to

⦁ the tax situation between property taxes, transfer taxes, consumption taxes and customs duties

⦁ the main tax base between income taxes, transfer taxes, property taxes

⦁ the transferability between direct and indirect taxes

⦁ the taxation of persons or things between personal and property taxes

⦁ the tax sovereignty between federal taxes, state taxes, municipal taxes and community taxes
For tax planning, it is useful to classify the types of tax according to the main assessment bases into income taxes, transfer taxes, property taxes and consumption taxes. The main assessment basis for income taxes is an income variable, usually the tax balance sheet profit. Transfer taxes are taxes that are linked to legal or commercial transactions, e.g. the sale of goods or products (value added tax) or to the sale of land (Real estate transfer tax). Taxes on property are linked to the existence of property (assets), e.g. inheritance or gift tax. Excise taxes are characterized by the fact that they are calculated according to the consumption of objects, such as the consumption of mineral oil (mineral oil tax).

Income taxes include income tax, corporation tax and trade tax, while transaction taxes include sales tax, property acquisition tax, insurance tax, and racing betting and lottery tax. Property taxes are currently property tax, inheritance tax and gift tax. The mineral oil, tobacco, coffee, beer and petroleum taxes are to be mentioned as excise taxes Sparkling wine tax.

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