Excise tax: tax period, tax rate, tax base. Excise tax period: how much is and how the excise tax period is established

Liabilities for some tax payments arise from business entities regardless of the applied taxation system and the level of profitability. These types of levies include excise taxes imposed on product categories fixed at the federal level. The tax period for excise duties is prescribed in the Tax Code of the Russian Federation.

Appointment of excise duties

Excise taxes are used by the state to strengthen control over the production and sale of certain groups of goods, sometimes they are used to artificially reduce the level of demand for specific products among the population (for example, for alcohol or tobacco). The tax is included in the price of the goods put up for sale, the buyer pays off the excise rate when paying for the purchase. Excise taxes are indirect taxes.

The list of excisable commodity products is recorded in the Tax Code of the Russian Federation in Art. 181. All of these products are in great demand. Among those subject to excise taxes are:

• alcohol;
• products that contain alcohol components;
• alcohol;
• tobacco products;
• vehicles;
• electronic type of cigarettes.

The direct payers are business entities that manufacture excisable products and sell them to intermediaries or end consumers. The fee is included in the selling price. The estimated excise rate is regulated by Art. 193 of the Tax Code of the Russian Federation.

Procedure for Calculating Excise Obligations

Excise taxes are calculated separately for each type of marketable product. Collection rates can be of several types:

• fixed amounts that are tied to certain physical parameters of products (for example, the amount assigned for each ton of products);
• ad valorem tariffs, which are represented by a percentage scale;
• combined bets combining the two previous options.

In Russian tax legislation, preference is given to fixed rates in fixed amounts. For a small list of goods, a combined system for calculating excise taxes is provided. Business entities must calculate the total amounts of excise taxes on a monthly basis. Such a short tax period for excise duties is established by the provisions of Art. 192 of the Tax Code of the Russian Federation.

3.6. Tax period, tax rates, procedure for calculating excise duties

The tax period for calculating and paying excise taxes is a calendar month ( art. 192 Tax Code ).

Tax Code ( art. 193 Tax Code ) established uniform rates for the taxation of excisable products in the territory of the Russian Federation. They are differentiated by types of goods. Depending on the method of setting rates (as a percentage of the cost, or in a fixed amount per unit of measurement, or combined), Art. 193 of the Code provides for three types of rates:

• combined;

  ad valorem.

Fixed rates are set in absolute terms per unit of the tax base. These rates apply to all types of excisable goods except tobacco products.

Combined rates have been set for tobacco products, combining a solid component and a share of the cost indicator (estimated cost).

The estimated cost is the maximum retail price indicated on a unit of consumer packaging (pack) of tobacco products, above which a unit of consumer packaging (pack) of tobacco products cannot be sold to the end consumer. The maximum retail price is set by the taxpayer independently for a unit of consumer packaging (pack) of tobacco products separately for each brand (each name) of tobacco products.

The procedure for calculating excise taxes is regulated by Article 194 of the Tax Code of the Russian Federation. The methodology for calculating the excise tax depends on the type of applicable rate established for a specific type of excisable goods.

In general terms, the amount of excise duty on excisable goods in respect of which fixed or ad valorem rates are established is determined by the formula:

(17)

- tax base (in rubles or in kind);

- the rate of excise duty per unit of the tax base.

The amount of excise duty on excisable goods for which combined tax rates have been established is calculated according to the formula:

(18)

H st1 - the rate of excise duty in relation to the natural component of the tax base, rubles / natural unit. (for 1000 units of tobacco products);

Q − number of pieces of cigarettes, pcs;

H st 2 - the excise rate in relation to the value part of the tax base,%;

V r.ts. − cost of sold consumer packages (packs) of tobacco products, determined by the estimated (maximum) cost of consumer packaging (pack) of tobacco products, rubles.

3.6.1. Features of calculating the excise tax on alcoholic beverages

In relation to alcoholic beverages with a volume fraction of ethyl alcohol over 9 percent, excise rates have been established for 1 liter of anhydrous ethyl alcohol. Consequently, when calculating the excise tax on this type of excisable product, first of all, its volume should be converted into the volume of anhydrous ethyl alcohol. The procedure for calculating the excise tax is presented in example 14.

Example 14.

The distillery produces alcoholic beverages with a volume fraction of ethyl alcohol of 40%. During the current tax period, 740 liters were produced. of this excisable product. The established tax rate for this type of excisable goods is 500 rubles. for 1 liter. anhydrous ethyl alcohol. Based on these data, it is necessary to calculate the accrued excise tax

1. For this type of excise tax the object of taxation is anhydrous ethyl alcohol. Therefore, the organization must recalculate the alcoholic beverages produced into anhydrous alcohol and, accordingly, calculate the tax base.

740 l. × 40% / 100% \u003d 296 HP

2. The amount of the charged excise tax will be

296 l× RUB 500 \u003d 148,000 rubles.

3.6.2. Peculiarities of calculating excise duty on tobacco products

When calculating excise taxes on tobacco products, the taxpayer must apply the maximum prices for tobacco products established by their manufacturer. At the same time, the excise rate provides for a minimum border. If, as a result of calculating the excise tax, its value is less than the minimum limit, then for further calculations of the excise tax on the volume of produced and sold tobacco products, the taxpayer must use the minimum value of the excise rate. The procedure for calculating the excise tax is presented in example 15.

Example 15.

The entity sold 7,800 packs of cigarettes during the tax reporting period. Accordingly, the organization needs to calculate the excise tax on sold cigarettes to be paid to the budget.

Consider two situations.

In the first case, the retail price for a pack of cigarettes is set at 95 rubles, in the second case− RUB 60

The pack contains 20 cigarettes.

The excise rate for this type of cigarette is set in the following amount: 960 rubles. for 1,000 pcs. cigarettes + 11% of the estimated cost calculated based on the maximum retail price, but not less than 1,330 rubles. for 1,000 pcs.

Situation 1.

a) total cigarettes sold

7 800 packs× 20 pcs. \u003d 156,000 pcs.

RUB 960+ 7 800 packs× RUB 95 × 11%/ 156 000 pcs × 1,000 \u003d

\u003d RUB 960 + 522.5 rub. \u003d RUB 1,482.50

b) the same per 1 pack of cigarettes

RUB 1,482.5 / 1,000× 20 \u003d 29, 65 rubles.

RUB 29.65× 7 800 packs \u003d 231 270 rubles.

Situation 2.

a) total cigarettes sold

7 800 packs× 20 pcs. \u003d 156,000 pcs.

b) total excise tax per 1,000 cigarettes

RUB 960+ 7 800 packs× RUB 60 × 11%/ 156 000 pcs × 1,000 \u003d

\u003d RUB 960 + 330 rub. \u003d 1 290.0 rubles.

Excise tax for 1,000 cigarettes at a price of 60 rubles. per pack turned out to be less than the established lower value of the excise tax for this type of tobacco products, that is, less than 1,330 rubles. In this situation, the taxpayer is obliged to carry out subsequent calculations of excise taxes based on this minimum level of excise taxes per 1,000 cigarettes.

b) total excise tax per 1 pack of cigarettes

RUB 1,330 / 1,000× 20 \u003d 26.6 rubles.

c) the amount of excise tax per sold number of packs of cigarettes

RUB 26.6× 7 800 packs \u003d 207 480 rubles.

3.6.3. Peculiarities of calculating excise duty on homogeneous products, in respect of which different rates of excise duties are established

In the event that an organization sells an excisable product of one type, but in relation to which different excise rates are applied, the organization is obliged to calculate the excise tax for each of its subspecies. For this, the organization should keep separate records for each subspecies of such a product. In the absence of separate accounting, the taxpayer is obliged to calculate the tax base common for the entire product and apply the maximum excise rate to it. The above order is shown in Example 16.

Example 16.

The organization produces and sells beer of various strengths. The assortment of beer produced includes the following types of beer:

beer with a volume fraction of ethyl alcohol up to 0.5 percent;

beer with a volume fraction of ethyl alcohol from 0.5 to 8.6 percent;

strong beer with a volume fraction of ethyl alcohol over 8.6 percent.

In the reporting tax period, the following volumes of beer were produced and sold by type:

beer with a volume fraction of ethyl alcohol up to 0.5% - 6,000 liters;

beer with a volume fraction of ethyl alcohol from 0.5% to 8.6% - 18 350 liters;

beer with a volume fraction of ethyl alcohol over 8.6% - 13 800 liters.

The following excise rates are set for each of these three groups of beer:

beer with a volume fraction of ethyl alcohol up to 0.5% - 0 rubles / l;

beer with a volume fraction of ethyl alcohol from 0.5% to 8.6% - 18 rubles / l;

beer with a volume fraction of ethyl alcohol over 8.6% - 31 rubles / l.

Accordingly, the organization is required to calculate the excise tax to be paid to the budget.

Situation 1. The organization maintains separate accounting for beer types

beer with a volume fraction of ethyl alcohol up to 0.5%:

0 rub / l× 6,000 l \u003d 0 rubles;

beer with a volume fraction of ethyl alcohol from 0.5% to 8.6%:

18 rub / l× 18 350 l \u003d 330 300 rubles.

beer with a volume fraction of ethyl alcohol over 8.6%:

31 rub / l× 13 800 l \u003d 427 800 rubles.

In total, the organization charged the excise tax on produced and sold beer to be paid

0 RUB + 330 300 rub. + 427 800 rub. \u003d 731 100 rubles.

Situation 2. The organization does not keep separate records for beer types

In this situation, the organization is obliged to apply the maximum excise rate to the entire volume of beer produced, that is

(6,000 l + 18 350 l + 13 800 l)× 31 rubles / liter \u003d 1 182 650 rubles.

3.6.4. Peculiarities of calculating excise duty on operations with tolling raw materials.

According to Art. 182 of the Tax Code of the Russian Federation, the list of items subject to excise taxation includes operations with tolling raw materials, namely:

transfer of excisable goods made from raw materials supplied by the customer to the owner of these raw materials ( p. 7 p. 1 art. 182 of the Tax Code );

transfer of produced excisable goods for processing on a tolling basis ( p.p. 12, p. 1, Art. 182 of the Tax Code) .

In this case, the condition for calculating excise taxes is the assignment of customer-supplied raw materials and the results of their processing to the composition of excisable goods. The procedure for calculating the excise tax in this case is set out in example 17.

Example 17.

Organization 1 produced AI-80 motor gasoline, of which it transferred 25 tons on a tolling basis to Organization 2 for the production of 30 tons of AI-95 gasoline. Both grades of gasoline are subject to the excise tax rate of RUB 7,300. for 1 ton.

In accordance withp. 12 p. 1 art. 182 of the Tax Code when transferring excisable goods for its processing on a tolling basis, the transferring party is obliged to calculate the excise tax and present it for payment to the party that will process this product.

According to the conditions of the example, Organization 1 must calculate the excise tax and present it to Organization 2. The accrued excise tax was:

25 tn × 7,300 rubles / ton \u003d 182,500 rubles.

Organization 2 produced 30 tons of AI-95 gasoline and handed it over to Organization 1 as the owner of raw materials supplied by the customer. Moreover, according top. 7 p. 1 art. 182 Tax CodeOrganization 2 presented Organization 1 excise tax in the amount of:

30 tons × 7,300 rubles / ton \u003d 219,000 rubles.

3.6.5. Specifics of calculating the excise tax upon contributions to the authorized capital of excisable goods

According to p.p. 10 p. 1 art. 182NK RF the transfer of excisable goods by persons to the authorized capital of organizations is subject to excise tax. At the same time, according to the norms of civil legislation, the property brought in as payment for a share in the authorized capital is subject to an independent assessment. However, for the purposes of calculating and paying excise taxes, this does not matter, since the tax base for calculating excise taxes is measured, as a rule, in natural units (liters, tons, pieces). The payer of the excise tax will be the person who pays for the share in the authorized capital with excisable goods.

Example 18 sets out the procedure for calculating the excise tax when paying for a share in the authorized capital with excisable goods.

Example 18.

An organization that produces petroleum products transfers 15 tons of diesel fuel as a contribution to the authorized capital of the newly created organization. Diesel fuel corresponds to its characteristics to the 3rd class. The transfer of diesel fuel as a contribution to the share capital is recognized as an excisable transaction. Consequently, the organization making such a contribution is obliged to calculate and pay the excise tax.

The excise tax rate for diesel fuel is 3,450 rubles per ton. The accrued excise tax will be equal to:

15 tn× 3 450 rubles / ton \u003d 51 750 rubles.

2.6.6. Specifics of calculating excise duty when providing charity with excisable goods

If an organization provides charitable assistance with excisable goods within the framework, it is obliged to calculate the excise tax and transfer it to the budget. The obligation to charge excise duty in this case is explained by the fact that gasoline according to ( p.p. 7 p. 1 of Art. 181NK RF ) is an excisable product. The procedure for calculating the excise tax in this case is presented in example 19.

Example 19.

The organization, at the request of the orphanage, donated 300 liters of AI-92 gasoline to him as a charity. The transferred gasoline corresponds to the 4th class of environmental friendliness, therefore it is subject to the excise tax rate of 7,300 rubles / ton. The conversion factor from liters to tons is 0.735.

Thus, the excise tax will be

300 l× 0.735 kg / l / 1000× RUB 7,300 / ton \u003d 1 642.5 rubles.

3.6.7. Specifics of calculating the excise tax when transferring produced excisable goods for own needs

Transfer on the territory of the Russian Federation by taxpayers of excisable goods produced by them, incl. motor gasoline, for own needs is recognized as an object of taxation as excise ( p.p. 7 p. 1 of Art. 181, p.p. 9 p. 1 of Art. 182NK RF ). The object of excise tax arises on the date of transfer of the excisable goods.

The procedure for calculating the excise tax in this case is set out in example 20.

The object of excise tax arises on the date of transfer of motor gasoline for own needs ( clause 2 of Art. 195NK RF ).

Example 20.

In the current tax period, the organization produced 158,000 tons of AI-95 gasoline. The cost of production of one ton of gasoline was 3,780 rubles. The organization sent 12,500 liters of AI-95 gasoline from the produced gasoline for its own needs. Consequently, the organization is obliged to calculate the excise tax. The produced gasoline belongs to class 4. For gasoline of this class, the excise tax rate is set at 7,300 rubles / ton. Since the excise rate is set per ton, and the write-off of gasoline for its own needs was carried out in liters, the organization needs to convert gasoline into tons at the official coefficient equal to 0.735.

Thus, the accrued excise tax will be:

12 500 l× 0.735 kg / l / 1000× 7,300 rubles / ton \u003d 67,068, 75 rubles.

The tax period for excise taxes is a specific time period, after which the taxpayer is obliged to determine the tax base and calculate the amount of tax payable to the budget. Each type of tax, contribution and fee has its own time frame. In the article we will tell you how the tax period for excise taxes is determined.

Legislative provisions

According to article 192 of the Tax Code, the tax period for excise duties is set as one calendar month. Consequently, all payers of this fiscal obligation are required to determine the taxable base and calculate the amount of payment to the budget at the end of one calendar month.

The obligation to pay excise taxes to the relevant budget for the majority of taxpayers of this category is determined monthly. That is, the budget should be settled no later than the 25th day of the month following the reporting one. For example, the excise tax for July must be paid no later than August 25. But since 08/25/2019 is Sunday, the last settlement day is postponed to the first working Monday, that is, to 08/26/2019.

However, officials have singled out several categories of taxpayers into a separate group, for which different deadlines for the payment of excise taxes are set in the Federal Tax Service. So, if the company carries out operations with:

• straight-run gasoline;
• benzene;
• paraxylene;
• middle distillates;
• orthoxylene;
• denatured ethyl alcohol,

for such taxpayers, the deadlines have been extended - until the 25th day of the third month after the reporting period. Also, civil aviation operators should be referred to this category, but only if they have an appropriate certificate or license and are included in the state register.

Who pays the advance

Indeed, the Tax Code of Russia provides for conditions under which certain categories of taxpayers are required to transfer advance payments for excise operations. This group includes enterprises and organizations engaged in the production of alcoholic beverages on the territory of our country.

The payment must be credited to the Federal Tax Service before the company acquires raw materials (ethyl alcohol), or before it transfers it for processing (clause 22, clause 1 Art. 182 Tax Code). The amount of the advance payment should be determined taking into account the cost of raw materials that are planned to be purchased or transferred for processing (clause 8 art. 194 of the Tax Code).

The term for transferring the advance to the state budget is determined as follows: until the 15th, if the purchase of raw materials or transfer to production is planned for the next month. A similar deadline for payment of the advance payment is set for the import of ethyl alcohol to the territory of the Russian Federation (clause 6 art. 204 Tax Code).

When to submit the declaration

Submission of tax reports, in accordance with the current fiscal regulations, is carried out by all taxpayers at the end of the tax period. Excise tax is no exception in this case. Since the tax period for excise taxes is set as a calendar month, you will have to submit the declaration at the end of the calendar month.

The tax period for excise taxes determines the procedure for reflecting the collection as part of expenses, as well as the deadline for paying the tax to the budget. In the article we will tell you what tax period is provided for the excise tax, how the period for calculating and paying the excise tax is determined, depending on the type of operation performed.

Who pays the excise tax

The payer of excise duty can be either the manufacturer of excisable goods or any other person recognized as the payer subject to certain conditions (see →). You can find a complete list of persons and operations in which excise tax liabilities arise in the Tax Code ( article 179⊕). The table below describes in which cases the excise tax is paid by the manufacturer, and in which other counterparty.

What tax period is provided for excise tax

According to the legislation, the tax period for excise duty is set in the form of a calendar month. It is from this period that you should build on when:

• calculating the amount of tax;
• accrual of excise expenses;
• determining the amount of tax deductions;
• carrying out excise tax settlements with the budget.

Period for calculating the amount of excise duty

In order to find out how much tax you should pay for a particular operation, use the formula:

Acc \u003d St * ObPr

where: St - the tax rate established for a certain category of goods (⊕);

Obpr - the volume of products sold (transferred for processing).

The tax rate and the procedure for calculating the payment are determined depending on the type of products that you have sold, transferred on a tolling basis for processing, or entered as an import:

1. For alcoholic products, ethyl alcohol, motor oils and fuels, the tax is calculated based on the rate in rubles per liter of goods.
2. In the event that you have performed excisable transactions with a car or motorcycle, the calculation of the tax amount depends on the vehicle's capacity, since the tax is set in rubles per unit of l / s;
3. For cigarettes and cigarettes, a more complex calculation is provided: the amount of tax depends not only on the number of packs sold, but also on the established estimated price. The tax must be calculated at the rate in rubles per 1000 cigarettes (cigarettes) plus a percentage of the retail value. For tobacco, the rate is set in rubles per kilogram, for cigars and cigarillos - per item (1000 pieces), excluding the retail price.

It is necessary to calculate the amount of excise tax based on the results of the reporting period - no later than the end of the month. It is advisable to calculate the excise tax not for each batch of manufactured (introduced) products, but in aggregate based on the results of a calendar month. The calculation must be done in the context of the types and volume of goods.

Term of accrual of expenses for excise duty

Having calculated the amount of excise duty on the goods, a certain amount must be reflected in the accounting as expenses. Similarly to the calculation, the period for calculating the excise duty is set to a calendar month. To calculate the excise tax for a month:

1. Determine the amount of products produced (sold) by types of goods. If the activity of your company is related to the production of beer, then you need to consider separately the amount of sold non-alcoholic beer and beer with a share of more than 0.5% alcohol. This is due to the fact that for these categories of goods there are different tax rates.
2. Calculate the amount of tax based on the volume of goods and the rate set for it in the Tax Code.
3. Reflect the costs of excise in the accounting in the total amount: upon sale - under Dt 90.4, upon receipt of gasoline for processing - under Dt 19, with unconfirmed exports - under Dt 91.2.

When to Record Tax Deductions

You can reduce the amount of excise tax payable to the budget if:

• Your company has purchased an excisable product from the manufacturer;
• the firm purchased denatured alcohol for the manufacture of non-alcohol-containing products, of which there is evidence;
• the organization returned the excisable goods or lost them irrevocably.

In addition, a company producing alcoholic beverages is entitled to a deduction. The amount of the deduction corresponds to the amount of the listed advance payments for the purchase of raw materials (ethyl alcohol).

The accounting period for tax deductions is a calendar month. To take into account the deduction:

• determine the amount by the end of the month the transactions were carried out allowing the use of the tax deduction;
• make sure that the deduction is confirmed by the necessary documents: invoices - when purchasing excisable products or raw materials, payment orders and bank statements - when paying advances on excise duty on ethyl alcohol;
• calculate the amount of excise tax payable: excise tax charged for the month, minus the deduction that reduces tax liabilities.

In what tax period the excise tax is paid

The period in which the excise tax must be paid to the budget depends on the type of excisable goods and the operation performed. Consolidated information on the timing of the payment of excise in certain cases is presented below in the form of a table.

The payment of excise tax is accompanied by the filing of reports with the tax authority. The deadline for submitting an excise tax declaration depends on the type of excisable goods and the operation performed and is similar to the deadline for paying tax to the budget. In this regard, we consider it expedient to first submit reports to the tax office, and then transfer the specified amount of tax to the budget.

Advances on excise taxes: calculation, payment, terms

For a number of excisable transactions, a procedure has been established according to which the company is obliged to transfer prepayments for excise tax. You are required to transfer the excise tax in advance if:

• Your company operates in the production of alcoholic and / or alcohol-containing products;
• the company purchases raw materials - ethyl alcohol, raw alcohol, which is subsequently used for the production of excisable goods.

Also, the excise tax will have to be paid in advance by those companies that transfer alcohol-containing raw materials for processing to other divisions (branches, departments, representative offices) within the organization.

• the volume of alcohol purchased (transferred within the organization) within the tax period (month);
• rate tax.

The amount of the advance is determined as a derivative of the above values.

The advance payment for the excise duty of the next month's purchase should be made before the 15th day of the current tax period. The question arises: how to calculate the amount of the advance if the purchase of alcohol is only planned, but not yet implemented. In this case, you can take as a basis not the actual, but the planned indicator. For example, if the delivery of alcohol has not been carried out, but its volume is specified in the contract, you can calculate the amount of the advance payment based on the indicator specified in the agreement.

Example # 1.

On November 10, 2016, Spirprom JSC and Solnechnaya Dolina JSC signed a contract for the supply of alcohol (6.5% share) - 118 liters. The delivery of alcohol to the warehouse of "Solnechnaya Dolina" is planned on 28.12.16.

In order to pay the advance on the excise tax on time (until 15.11.16), the accountant of "Solnechnaya Dolina" made the following calculation:

118 l * 400 rub. (fixed rate) \u003d 47.200 rubles.

The amount was transferred to the budget on 12.11.16. The records of the "Solnechnaya Dolina" reflect the following:

The accountant of Solnechnaya Dolina confirmed the transferred amount of the advance by submitting to the tax office:

• a copy of the payment order;
• a copy of the bank statement;
• notification of advance payment (4 copies, including 1 - in electronic form).

All of the above documents were provided by "Solnechnaya Dolina" on the due date - 13.11.16 (by the 18th day of the current tax period).

Question - answer on excise taxes

Question: In September 2020, the parent company JSC Spirtglavprom handed over to the Vostochny branch a batch of alcohol for the subsequent production of alcoholic beverages. Is “Spirtglavprom” obliged to charge and pay excise taxes to the budget?

Answer: No, in this case "Spirtglavprom" is exempt from paying excise duty. The tax is paid by the Vostochny branch when selling finished products.

Question: 08/12/16 JSC Serpantin plans to purchase alcohol from LLC Spirtsnab for the subsequent production of Stopka vodka. When is Serpentine obliged to deliver the tax notice to the seller?

Answer: "Serpentine" no later than 09.08.16 (3 days before delivery) must give "Spirtsnab" a notice with a mark of the tax authority.

Question: LLC "Pivnoy Tsekh" produces non-alcoholic beer "Marka" (0.5% alcohol) and beer "Marka strong" (7.6% alcohol). The "Beer Shop" accountant keeps a general record of the above goods. Can Pivnoy Tsekh count on exemption from paying excise taxes when selling Mark beer (0.5% alcohol)?

Answer: No, exemption (tax calculation at a rate of 0 rubles) is possible only if the accounting of goods (non-alcoholic beer and beer with an alcohol content above 0.5%) is kept separately.

Excise tax - tax levied on and when carrying out operations with a certain range of goods, including when moving across the customs border of the Russian Federation.

The excise tax can be classified according to the following criteria: by belonging to the level of power and management, belonging to the subjects of payment, by the nature of use, by the method of withdrawal, by the method of taxation, by the completeness of the rights to use tax proceeds.

1. By belonging to the level of power and management: excise applies to federal taxes.
2. By belonging to the subjects of payment, excise taxes are related to payments from legal entities and individual entrepreneurs.
3. By the nature of the use of excise taxes - these are (non-earmarked) general payments, that is, the funds received from their collection are used without reference to specific activities;
4. By the method of withdrawing excise taxes, as well as referring to indirect taxes;
5. According to the method of taxation, excise refers to non-reported taxes: the duty to calculate and pay tax is imposed on;
6. In terms of the completeness of the rights to use tax revenues: excise taxes are related to regulatory taxes, since they are envisaged to be credited both to and to regional budgets.

The mechanism for calculating and paying excise duty involves the determination of the amount of tax when performing transactions with excisable products and the inclusion of tax amounts in the price of goods. This means that each economic entity involved in the circulation of excisable goods calculates the amount of excise duty payable to the budget, and upon implementation transfers this obligation to the next counterparty up to the end consumer, who bears the burden of excise taxation. Thus, the tax regulates the consumption of excisable products.

Composition of excisable goods

The list of excisable goods is rather narrow and contains the following groups: alcohol and alcohol-containing products, alcoholic beverages, beer, tobacco products, straight-run and motor gasoline, diesel fuel, motor oils, cars. The Tax Code provides for the exemption of certain types of excisable products from taxation subject to the established restrictions (Table 11).

Excise payers

Payers of excise taxes are individual entrepreneurs, persons who are payers of excise duty in connection with the movement of goods across the customs border of the Russian Federation.

Since Article 179 establishes the emergence of the obligation to pay excise taxes from the moment the transactions are recognized as an object of taxation, all persons performing these transactions, including foreign economic entities, are taxpayers. Separate divisions of organizations are also payers of excise taxes on the fact of transactions with excisable goods.

When performing transactions with certain types of excisable goods, the specifics of the emergence of the taxpayer's obligation have been established. For example, when taxing operations with straight-run gasoline, only direct producers of straight-run gasoline are recognized as taxpayers. A similar approach has been established for the production of petrochemical products from purchased straight-run gasoline.

The specifics of the emergence of the status of a taxpayer are also established for organizations operating under a simple agreement. The Tax Code provides for joint and several liability for the fulfillment of the obligation to pay the excise tax under a simple partnership agreement. However, it is possible to fulfill the obligation to calculate and pay excise taxes both jointly by all partners, and by an individual person to whom these obligations are imposed by other participants. This entity is obliged, no later than the day of the first operation, to notify him of the fulfillment of his duties as a taxpayer under a simple partnership agreement and re-register as a taxpayer conducting common affairs of a simple partnership, regardless of the fact of registration as a taxpayer conducting his own activities. With the full and timely fulfillment of the obligation to pay the excise tax by the person performing the obligation to pay the excise tax within the framework of a simple partnership, the obligation to pay the excise tax by the rest of the participants in the simple partnership agreement shall be deemed fulfilled.

Object of taxation

Art. 182 of the Tax Code of the Russian Federation recognizes a certain list of transactions with excisable goods as an object of taxation. These include operations for the sale of excisable goods produced by them on Russian territory by taxpayers, operations for the receipt and posting of excisable products, certain types of transfer of excisable goods, including on a tolling basis, operations for the movement of excisable goods across the customs border of the Russian Federation.

According to Art. 182 of the Tax Code of the Russian Federation, the sale of excisable goods is recognized as the transfer of ownership of excisable goods by one person to another on a reimbursable or gratuitous basis, as well as their use with payment in kind.

• transfer of excisable goods produced from raw materials supplied by the customer to the owner of the specified raw materials or to other persons;
• transfer in the organization structure of produced excisable goods for further production of non-excisable goods;
• transfer of excisable goods produced by them by persons for their own needs;
• transfer of excisable goods for processing on a tolling basis;
• transfer on the territory of the Russian Federation by persons of excisable goods produced by them to the authorized (share) capital of organizations, mutual funds of cooperatives, and also as a contribution under a simple partnership agreement;
• transfer on the territory of the Russian Federation by an organization of excisable goods produced by it to its participant upon its withdrawal (retirement) from the organization (business company or partnership), as well as transfer of excisable goods produced under a simple partnership agreement to a participant in the said agreement upon separation of his share from the property, common property of the parties to the agreement, or division of such property.

According to clause 1, clause 6 of Art. 182 of the Tax Code of the Russian Federation, the object also arises in the case of the sale by economic entities of confiscated, ownerless or subject to turning into state or municipal ownership of excisable goods.

Taxation includes the transfer of excisable goods produced on the territory of the Russian Federation to the authorized (joint-stock) capital of an organization, mutual funds of cooperatives, and also as a contribution under a simple partnership agreement. The object of taxation is also the import of excisable goods into the customs territory of Russia.

A feature of the emergence of an object in the production of excisable products is that, according to paragraph 3 of Art. 182 of the Tax Code of the Russian Federation, for the purpose of calculating excise taxes, any kind of mixing of goods in places of storage and sale (with the exception of public catering organizations) is equated to production, as a result of which an excisable product is obtained, in respect of which Art. 193 of the Tax Code of the Russian Federation established a higher excise tax rate than on goods used as raw materials.

In a special group of operations that cause the object of taxation, it is possible to distinguish operations of receipt (posting) of excisable products. In this case, the object arises only upon the posting of such excisable products as denatured ethyl alcohol and straight-run gasoline. Capitalization means the acceptance of excisable goods made from own raw materials and materials for accounting as finished goods. In addition, for the fact of the occurrence of an object, a prerequisite is the availability of appropriate evidence.

Enterprises receive certificates on a voluntary basis. Certificates are not a document authorizing or prohibiting the activities listed in them, and do not replace the corresponding license for the production of denatured alcohol or non-alcohol-containing products. Thus, a certificate is a document directly related only to the calculation of excise duty on denatured alcohol. Certificates are issued to organizations subject to the requirements listed in paragraph 4 of Art. 179.2 NK.

The conditions for the provision of the Certificate of Registration of the person performing operations with straight-run gasoline have some distinctive features. Registration certificates of a person performing operations with straight-run gasoline are issued to organizations and individual entrepreneurs who carry out the following activities:

• production of straight-run gasoline, including from raw materials supplied by the customer;
• production of petrochemical products, in which straight-run gasoline is used as raw material, including from tolling raw materials (materials).

To obtain a certificate for the production of straight-run gasoline, it is necessary that the applicant has the capacity for the production of the specified type of goods. The manufacturing facility may be owned by the applicant organization by title, ownership or use, or other legal basis.

You can get a certificate for the processing of straight-run gasoline if the applicant has an agreement on the provision of services for the processing of customer-supplied raw materials, as a result of which straight-run gasoline is produced. This condition should be combined with the requirement for the availability of production facilities for the production of petrochemical products. On the basis of an agreement on the provision of services for the processing of straight-run gasoline, a certificate is issued if the applicant is the owner of the processed gasoline and the agreement is concluded with a manufacturer of petrochemical products.

Transactions exempt from taxation

• export sales of excisable goods;
• transfer of excisable goods for the production of other excisable goods between divisions of one organization (provided that these divisions are not independent taxpayers);
• initial sale of confiscated and (or) ownerless excisable goods, excisable goods, which have been rejected in favor of the state and which are subject to turning into state and (or) municipal property, for industrial processing under the control of customs and (or) tax authorities, or destruction;
• importation into the customs territory of the Russian Federation of excisable goods, which have been rejected in favor of the state and which are subject to turning into state and (or) municipal property, or which are located in the port special economic zone.
• According to paragraph 2 of Art. 184 of the Tax Code, the taxpayer is granted exemption from the payment of excise duty when performing export operations:
• export of excisable goods outside the territory of the Russian Federation under the export customs regime;
• import of excisable goods into the port special economic zone.

In both cases, in order to obtain exemption from the payment of excise taxes, it is required to provide a bank guarantee to the tax authority in accordance with Art. 74 NK or. In addition, in due time - documents confirming the fact of export.

• contract of a taxpayer with a counterparty for the supply of excisable goods;
• payment documents and a bank statement confirming the actual receipt of proceeds from the sale to the taxpayer's account with a Russian bank;
• cargo customs declaration with marks of the customs authority;
• copies of transport (shipping) documents or other documents with marks of the Russian border customs authorities, confirming the export of goods outside the territory of Russia.

Excise rates

The Tax Code (Art. 193) establishes uniform rates for the taxation of excisable products on the territory of the Russian Federation, which are divided into two groups: firm and combined.

Fixed rates are set in absolute terms per unit of the tax base. For example, for 1 ton of oil products of the corresponding type, for 1 liter. anhydrous ethyl alcohol, by the number of units. The combined rate assumes a combination of a firm (specific) component and a share of the cost indicator (estimated cost).

Differentiation of rates is provided for by types of excisable products, as well as by its subtypes. For example, since 2011, differentiation of excise rates by class of motor gasoline and diesel fuel has been envisaged based on the principle of lowering rates for higher quality fuel.

Indexation of fixed rates of excise taxes is provided in accordance with the forecasted consumer price index.

Certain types of excisable goods, for example, alcohol and tobacco products, are subject to mandatory labeling with excise stamps or federal stamps. At the same time, the brand serves as a way to identify the legality of the production or import of goods into the territory of Russia.

Foreign tobacco products imported into the customs territory of the Russian Federation for the purpose of their sale are subject to obligatory marking with excise stamps. The price of the excise stamp is 150 rubles per 1,000 pieces, excluding value added tax.

In order to control the payment of taxes and ensure the legality of production and circulation in the territory of the Russian Federation, alcoholic beverages are subject to labeling. Alcoholic products with an ethyl alcohol content of more than 9% of the finished product volume are subject to mandatory labeling in the following order:

• alcoholic beverages produced in the territory of the Russian Federation, with the exception of exported alcoholic beverages, are marked with federal special marks. These brands are purchased by organizations producing such alcoholic beverages from government agencies authorized by the Government;
• alcoholic beverages imported into the customs territory of the Russian Federation are marked with excise stamps. These brands are purchased from the customs authorities by organizations that import alcoholic beverages.

Marking of other alcoholic beverages, as well as marking with other marks is not allowed. Federal special stamp and excise stamp are documents of state reporting, certifying the legality of the production and circulation of alcoholic beverages in the territory of the Russian Federation, and control over the payment of taxes.

There are two types of markings: federal special stamp and excise stamp. All imported products imported into the territory of the Russian Federation are marked with an excise stamp, and a federal special stamp - domestic products.

The tax base

The tax base for excise taxes in accordance with Art. 187 of the Tax Code of the Russian Federation is determined separately for each type of excisable goods. Each type of excisable goods has its own tax rate. The tax base, depending on the established rates, is determined:

• as the volume of sold (transferred) excisable goods in physical terms - for excisable goods for which fixed (specific) tax rates have been established;
• as the cost of sold (transferred) excisable goods, calculated on the basis of prices determined taking into account the provisions of Article 40 of the Tax Code, excluding excise duty, VAT - for excisable goods for which ad valorem tax rates are established;
• as the value of transferred excisable goods, calculated based on the average selling prices in effect in the previous tax period, and in their absence, based on market prices excluding excise tax, VAT - for excisable goods in respect of which ad valorem (in percent) tax rates are set;
• as the volume of sold (transferred) excisable goods in physical terms for calculating excise when applying a fixed (specific) tax rate and as the estimated cost of sold (transferred) excisable goods, calculated based on the maximum retail prices for calculating excise when applying ad valorem (in percent) tax rates - for excisable goods for which combined tax rates have been established.

When applying the combined rate for certain types of excisable products, in particular, tobacco products, the Tax Code uses the concept of estimated cost. The estimated cost is the product of the maximum retail price indicated on a unit of consumer packaging (pack) of tobacco products and the number of units of consumer packaging (packs) of tobacco products sold (transferred) during the reporting tax period or imported into the customs territory of the Russian Federation. In this case, the maximum retail price is understood as the price above which a unit of consumer packaging (pack) of tobacco products cannot be sold to the end consumer. The maximum retail price is set by the taxpayer independently for a unit of consumer packaging (pack) of tobacco products separately for each brand (each name) of tobacco products.

The Tax Code contains the requirement to maintain separate accounting of transactions with excisable goods. In particular, Article 190 of the Tax Code of the Russian Federation establishes that the taxpayer must organize separate accounting for transactions with excisable goods, for which different tax rates are established. If the taxpayer does not keep separate accounting, the amount of excise duty on excisable goods is determined based on the maximum tax rate applied by the taxpayer from the unified tax base, determined for all transactions subject to excise duty.

A special procedure for determining the tax base and applying the rate is also applied to various types of excisable products. For example, when applying the rate for alcoholic beverages, the tax base is determined as the volume of products sold in physical terms, that is, in liters, which makes it necessary to recalculate for anhydrous ethyl alcohol.

Example: The distillery produces alcoholic beverages with a volume fraction of ethyl alcohol of 40%. In January, 400 liters were produced. of this excisable product. The applicable tax rate is RUB 210 per liter. anhydrous ethyl alcohol. The amount of excise tax on purchased ethyl alcohol is 1400 rubles. Let's calculate the amount of excise tax.

1. Let's define the tax base in terms of anhydrous alcohol: 400 liters. * 40% \u003d 160 HP

2. Determine the amount of excise tax on sold excisable products:

• 160 l * 210 rub. \u003d RUB 33600 00 kopecks

3. Determine the amount of excise duty payable on alcoholic beverages. For this, the calculated amount of excise duty is reduced by the amount of tax deductions.

• 33600 - 1400 \u003d 32200 rubles. 00 kopecks

Some features of determining the tax base have been established when importing excisable products into the territory of the Russian Federation. It has been established that in this case the tax base is defined either as the volume of imported excisable goods in physical terms for those goods for which fixed tax rates are established, or, in the case of ad valorem rates, as the sum of the customs value and the customs duty payable. In relation to excisable goods for which combined tax rates are applied, the tax base is formed from the following elements: the volume of imported excisable goods in physical terms and the estimated value of imported excisable goods, determined in accordance with Art. 187.1 of the Tax Code of the Russian Federation.

The tax period is a calendar month - for organizations and individual entrepreneurs, and for persons recognized as taxpayers of excise duty in connection with the movement of goods across the customs border of Russia - in accordance with the Customs Code of Russia.

Procedure for calculating excise duties

The amount of excise duty on excisable goods for which fixed or ad valorem rates are established is determined by the formula:

A \u003d NB * Cm,

• AND - the amount of excise duty;
• NB - tax base (in rubles or in kind);
• Cm - tax rate (in percent or in rubles per unit of production).

The amount of excise duty on excisable goods for which combined tax rates have been established is calculated using the formula:

A \u003d NB * Cm + R * Rmax,

• AND - the amount of excise duty;
• NB - tax base in kind;
• Cm - tax rate in rubles per unit of production;
• R - share in percentage;
• PMax... - the maximum retail price of excisable goods.

The total amount of excise duty is calculated by adding up all the amounts of excise duty for each type of excisable goods taxed at different excise rates, based on the results of each tax period and in relation to all excisable transactions.

A taxpayer who sells excisable goods produced by him or produces excisable goods from raw materials supplied by the customer is obliged to present the amount of excise duty for payment to the buyer of the goods or to the owner of the customer supplied raw materials. The amount of excise tax is allocated as a separate line in settlement documents, including in registers of checks and registers for receiving funds from a letter of credit, primary accounting documents and invoices. In the case of retail sales of excisable products, the amount of excise tax is included in the price of the goods. At the same time, the amount of excise duty is not allocated on the labels of goods and price tags set by the seller, as well as on checks and other documents issued to the buyer. The amount of excise duty is not separated as a separate line even in the case when transactions with excisable goods are exempt from taxation on the basis of the Code (for example, when selling goods for export). In the settlement documents, primary accounting documents and invoices, an inscription is made or a stamp "Without excise duty" is put.

According to Art. 200 of the Tax Code of the Russian Federation, taxpayers have the right to reduce the calculated amount of excise tax by the amount of excise tax presented by sellers and paid by the taxpayer when purchasing excisable goods, which are subsequently used as raw materials for the production of excisable goods. In this case, tax deductions are made on the basis of settlement documents and invoices issued by sellers when taxpayers purchase excisable goods, in terms of the amount of excise tax actually paid to sellers when purchasing these goods. The condition for this deduction is to write off the purchased raw materials for production.

An important condition for deduction is the fact of payment of the excise tax. Clause 3 of Art. 201 also established that if, in the reporting tax period, the cost of excisable goods is attributed to the costs of producing other excisable goods without paying excise duty on these goods to sellers, then the amount of excise duty shall be deducted in the reporting period in which it was paid to sellers.

Thus, the amount of excise duty payable to the budget is determined as the difference between the total amount of excise duty and the amount of tax deductions. If the amount of tax deductions exceeds the total amount of excise duty in the reporting month, no tax is paid in this period, and the amount of the excess is subject to offset against current (or forthcoming) excise duty payments.

The conditions for the application of deductions in calculating the excise duty are listed in Art. 201 of the Tax Code.

Terms of payment of excise taxes and reporting

When determining the timing of payment of excise taxes, it is necessary to determine the date of sale of excisable products. The date of sale (transfer) of excisable goods is determined by Art. 195 of the Tax Code of the Russian Federation as the day of shipment (transfer) of the relevant excisable goods, including the structural unit of the organization that carries out their retail sale. The date of receipt of straight-run gasoline is the day of its receipt by an organization that has a certificate for processing straight-run gasoline. The date of receipt of denatured ethyl alcohol is the day of receipt (posting) by an organization that has a certificate for the production of non-alcohol-containing products, denatured ethyl alcohol.

According to Art. 204 of the Tax Code of the Russian Federation, payment of excise duty when taxpayers sell (transfer) excisable goods produced by them is based on the actual sale (transfer) of these goods for the past tax period no later than the 25th day of the month following the expired tax period

Payment of excise duty on straight-run gasoline and denatured ethyl alcohol by taxpayers who have a certificate of registration of a person performing operations with straight-run gasoline, and (or) a certificate of registration of an organization performing operations with denatured ethyl alcohol, shall be made no later than the 25th day of the third month following for the expired tax period.

Excise duty on excisable goods is paid at the place of their production, with the exception of straight-run gasoline and denatured ethyl alcohol. Upon receipt (posting) of denatured ethyl alcohol by an organization that has a certificate for the production of non-alcohol-containing products, the excise tax is paid at the place of posting of the acquired excisable goods. Upon receipt of straight-run gasoline by an organization holding a certificate for the processing of straight-run gasoline, the excise tax is paid at the location of the taxpayer.

Taxpayers are obliged to submit to the tax authorities at the place of their location, as well as at the location of each of their separate subdivisions in which they are registered, a tax return for the tax period in terms of the operations carried out by them, recognized as an object of taxation, no later than the 25th day month following the expired tax period, and taxpayers who have a certificate of registration of a person performing operations with straight-run gasoline and (or) a certificate of registration of an organization performing operations with denatured ethyl alcohol - no later than the 25th day of the third month following behind the reporting.