In Soviet Russia or other communist countries, how does the state collect money/taxes?

In a communist country; how does the system work...is everyone an employee of the state, how is tax deducted, do they pay more tax than everyone else. What about cigarettes, would the state produce cigarettes and have state run cigarette factories, and if everyone was working for the state, can the state single handedly provide all jobs for everyone, since alot of jobs can only be privately owned, right? Under the Soviet system are people given ration cards or are they given money, just heavily taxed. What about supermarkets, are they run by the state? Is anyone allowed to make a profit?