General characteristics of excise taxes. Excisable goods, subjects, object of taxation, tax base. What is excise tax - its main elements, procedure for calculation and payment

Excise tax - tax levied on and when carrying out transactions 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 determining 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 excise duty 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 is considered 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 goods, 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 event that economic entities sell excise goods confiscated, ownerless or subject to turning into state or municipal property.

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 rate of excise tax 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 abandoned 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;
• import 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 the marks of the customs authority;
• copies of transport (shipping) documents or other documents marked by 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 mandatory 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 volume of finished products 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.

Labeling of other alcoholic beverages, as well as labeling with other brands 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 kind - 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 kind 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 defined as the volume of products sold in physical terms, that is, in liters, which necessitates a conversion to 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 in respect of which fixed or ad valorem rates are established is determined by the formula:

A \u003d NB * Cm,

• A - 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,

• A - the amount of excise duty;
• NB - tax base in physical terms;
• 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 the 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 that the excise tax has been paid. 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 corresponding excisable goods, including to 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 of 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 made 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 that has 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. 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.

Introduction2

1. Theoretical aspects4

1.1 Taxpayers5

1.2 Object of taxation6

1.3 Tax base7

1.4 Tax rate9

10

13

18

Conclusion27

29

Appendix 131

Appendix 232

Introduction

This paper deals with excise taxes on petroleum products.

Excise taxes are one of the oldest forms of indirect taxation. Excise taxes, like value added tax, have been introduced in Russia since 1992.

Excise taxes are indirect taxes included in the price of goods (works, services).

Excise taxes are established with the aim of withdrawing excess profits from the production of highly profitable products with a stable consumer demand to the budget.

The object of excise taxation is turnover only on the sale of goods of a very limited list, excise taxes are formed only in the production sector. Acting on a specific list of goods, excise taxes thereby limit the consumption of these goods, and most often they are socially harmful goods - alcohol, tobacco, etc. These goods, from the point of view of consumption, are not obligatory for all consumers, and from a fiscal point of view, they have rather low production costs. Like any indirect tax, excise taxes form the price of goods and, in fact, their payment is passed on to the buyer.

The topic of the work is relevant, since at present excise taxes are the second largest indirect tax after value added tax. For centuries, excise taxes have played an important role in the Russian tax system, primarily as a major fiscal source.

The subject of the research is excise taxes on petroleum products.

The purpose of this work is to consider the excise tax on oil products, elements of taxation for excise taxes.

The main objectives of the topic under consideration are:

consideration of the economic content of excise taxes on petroleum products;

consideration of the elements of taxation for excise taxes: taxpayers, object of taxation, tax base, tax rate, tax period, tax benefits, procedure for calculating and paying excise duty;

Analysis of income from receipts of excise taxes on petroleum products to the federal budget.

1. Theoretical aspects

excise tax petroleum product taxation

Excise taxes are one of the oldest forms of indirect taxation. Excise taxes are established for the purpose of withdrawing super-profits from the production of highly profitable products to the budget and creating approximately the same economic conditions for economic activity for all enterprises.

Excise taxes are indirect taxes that are included in the price of a product and paid by customers. Excise taxes are imposed on highly profitable products and goods that are not essential goods, as well as on socially harmful goods. The state uses excise taxes to regulate supply and demand, as well as to replenish the state budget. Excise taxes are also imposed on imported goods in order to protect the national consumer market. This occurs within the framework of the implementation of the regulatory function of taxes.

Excise is a federal indirect tax, acting in the form of a premium to the price of goods, which arises and is paid only in the sphere of production. An exception to this rule is excise taxes on goods imported into the territory of the Russian Federation, since the payers of excise taxes in this case are organizations that have purchased excisable goods, including for further resale.

The following petroleum products are excisable goods: motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor (injection) engines, straight-run gasoline.

Straight-run gasoline means gasoline fractions obtained as a result of the processing of oil, gas condensate, associated petroleum gas, natural gas, oil shale, coal and other raw materials, as well as products of their processing, with the exception of automobile gasoline and petrochemical products.

The gasoline fraction is a mixture of hydrocarbons boiling in the temperature range from 30 to 215 about C at an atmospheric pressure of 760 millimeters of mercury.

1.1 Taxpayers

) organizations;

) individual entrepreneurs;

) persons recognized as taxpayers in connection with the movement of goods across the customs border of the Customs Union, determined in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs.

Organizations and individuals become taxpayers if they perform transactions subject to excise taxation. It is characteristic that the fact of recognition as a taxpayer is a set of signs: both the production and sale of excisable products.

Picture 1

Excise Tax Payers Scheme

1.2 Object of taxation

Excise taxes are imposed on the sale (transfer) of excisable goods produced by the taxpayer on the territory of the Russian Federation, including in the following cases.

1.Directly sale of produced excisable goods, including the sale of pledged items and their transfer under an agreement on the provision of compensation or novation.

2.Transfer of produced excisable goods for processing on a tolling basis.

Tax-exempt transactions:

transfer of excisable goods by one structural unit of an organization to another structural unit of the same organization, which is not an independent taxpayer, for the production of other excisable goods;

primary sale (transfer) of confiscated excisable goods and (or) ownerless excisable goods, excisable goods that 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 organs or destruction;

sale of excisable goods placed under the export customs regime.

These goods are exempt from excise duty only if the following conditions are met:

export is carried out directly by the payers of excise taxes or other persons on the basis of commission agreements, instructions or an agency agreement concluded with the payer of excise taxes;

a bank guarantee or bank guarantee has been submitted to the tax authority.

A tax guarantee must be submitted no later than the due date for payment of excise taxes and stipulate the bank's obligation to pay the amount of excise duty and penalty interest, if the taxpayer has not submitted documents confirming the fact of export. In the absence of documents, the taxpayer is obliged to pay the amount of excise taxes. After submission of documents confirming the fact of their export, the paid amount is returned.

The listed operations are not subject to taxation only if the organization keeps separate records of operations for the acquisition and sale (transfer) of the specified goods.

1.3 Tax base

The tax base is determined separately for each type of excisable goods. The tax base for the sale (transfer, recognized as an object of taxation in accordance with this chapter) of excisable goods produced by the taxpayer, depending on the tax rates established for these goods, is determined (Figure 2):

) as the volume of sold (transferred) excisable goods in physical terms - for excisable goods for which fixed (specific) tax rates have been established (in absolute amounts per unit of measurement);

) as the value 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, value added tax - for excisable goods in respect of which ad valorem (in percent) tax rates are set;

) as the value of transferred excisable goods, calculated on the basis of average selling prices in effect in the previous tax period, and in their absence, based on market prices excluding excise duty, value added tax - for excisable goods for which ad valorem (in percent) tax rates. In a similar manner, the tax base is determined for excisable goods, in respect of which ad valorem (in percentage) tax rates are established, when they are sold on a gratuitous basis, when performing exchange (barter) transactions, as well as when transferring excisable goods under an agreement on the provision of compensation or novation and the transfer of excisable goods with payment in kind;

) 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 rate - for excisable goods for which combined tax rates have been established, consisting of a fixed (specific) and ad valorem (percentage) tax rates.

Picture 2

Tax base scheme

When determining the tax base, the taxpayer's proceeds received in foreign currency are converted into the currency of the Russian Federation at the exchange rate of the Central Bank of the Russian Federation in effect on the date of sale of excisable goods.

Funds received by the taxpayer that are not related to the sale of excisable goods are not included in the tax base.

The tax base for the receipt of straight-run gasoline by an organization that has a certificate for the processing of straight-run gasoline is determined as the volume of straight-run gasoline received in physical terms.

1.4 Tax rate

The rates of excise taxes for 2011-2013 have been established, with respect to some types of goods their sizes have been increased. The rates of excise taxes on oil products have been increased. For example, the rate of excise duty on motor gasoline of class 3 in 2011 will be 5,672 rubles per ton (previously - 4,302.2 rubles), in 2012 - 7,382 rubles. per ton (previously - RUB 4,603.4). The following rates are set for motor oils: in 2011, RUB 4,681. per tonne (earlier - 3,570.7 rubles), in 2012 - 6,072 rubles. (previously - RUB 3,927.8) (Appendix 1).

The tax period is a calendar month.

Excise taxes are the only tax in the tax system of the Russian Federation, but for which federal legislation does not provide for any benefits to taxpayers.

1.5 Procedure for calculating excise duty

The amount of excise duty on excisable goods (including when imported into the territory of the Russian Federation), in respect of which fixed (specific) tax rates have been established, is calculated as the product of the corresponding tax rate and the tax base.

The amount of excise duty on excisable goods (including those imported into the territory of the Russian Federation), in respect of which ad valorem (in percentage) tax rates are established, is calculated as the percentage of the tax base corresponding to the tax rate.

The amount of excise tax on excisable goods (including those imported into the territory of the Russian Federation), in respect of which combined tax rates are established (consisting of fixed (specific) and ad valorem (percentage) tax rates), is calculated as the amount received as a result of adding up the amounts of excise duty , calculated as the product of a fixed (specific) tax rate and the volume of sold (transferred, imported) excisable goods in physical terms and as the percentage of the maximum retail price of such goods corresponding to the ad valorem (percentage) tax rate.

The total amount of excise tax when performing transactions with excisable goods is the amount obtained as a result of the addition of the amounts of excise duty for each type of excisable goods subject to excise duty at different tax rates. The total amount of excise duty in transactions with excisable petroleum products is determined separately from the amount of excise duty on other excisable goods.

The amount of excise duty on excisable goods is calculated based on the results of each tax period (calendar month) in relation to all transactions for the sale of excisable goods, the date of sale (transfer) of which refers to the corresponding tax period, as well as taking into account all changes that increase or decrease the tax base in the corresponding tax period.

The amount of excise tax upon the import into the territory of the Russian Federation of several types of excisable goods subject to excise duty at different tax rates is the amount obtained as a result of the addition of the amounts of excise duty calculated for each type of these goods.

If the taxpayer does not keep separate accounting of the tax base in respect of excisable goods, the amount of excise tax 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.

When determining the amount of excise duty to be paid to the budget, tax deductions are made. Taxpayers who have a certificate have the right to reduce the accrued amount of excise taxes by the amount of tax deductions, with the exception of a taxpayer who has a certificate for retail sale.

The amount of excise duty payable to the budget is determined in the following order. Upon receipt of petroleum products, a taxpayer who has a certificate charges excise duty. Then, when these oil products are sold (transferred) to taxpayers who also have a certificate, the accrued excise tax is reduced by the amount of excise tax on actually sold oil products.

To receive a deduction, the following conditions must be met:

the seller must submit to the tax authority a copy of the agreement with a certified buyer (recipient) of petroleum products, as well as an invoice with the mark of the tax authority, in which the buyer (recipient) of petroleum products is registered;

the buyer of petroleum products must indicate in the tax declaration the volumes of petroleum products received.

Tax deductions are carried out in order to shift the burden of paying excise taxes from producers to sellers and thereby evenly distribute the amount of tax between the budgets of different regions. Excise taxes can be paid at any stage of the sale of petroleum products. It depends on the availability of evidence among the participants in the chain "from producer to consumer".

When petroleum products are sold by a person who has a certificate to a person who has a certificate, the excise tax is not included in the price and is not allocated a separate line in the invoices. If a person who has a certificate sells oil products to a person who does not have a certificate, then the excise tax is included in the price of oil products.

2.Analysis of income from receipts of excise taxes to the federal budget

Excise rates on refined products remained unchanged from 2005 to 2009. However, in connection with the crisis situation in the economy and a decrease in the income of the constituent entities of the Russian Federation, it became necessary to index these excise rates as well.

For 2010 the rates are:

for motor gasoline with octane number up to 80 - 2923 rubles. for 1 ton;

for motor gasoline with other octane numbers - 3992 rubles. for 1 ton;

for diesel fuel - 1188 rubles. for 1 ton.

The total amount of excise taxes on excisable goods (products) produced in the Russian Federation to the federal budget for 2011 is projected at 228,382.0 million rubles (0.45% of GDP).

The forecast of excise taxes for 2011 is calculated based on the projected sales volumes of excisable goods, the excise rates established in Chapter 22 "Excise" of the Tax Code of the Russian Federation, taking into account the changes that come into force on January 1, 2011, as well as changes in budgetary legislation in terms of establishing in 2011, the standard for the transfer to the federal budget of income from the payment of excise taxes on motor gasoline, diesel fuel, straight-run gasoline, oils for diesel and (or) carburetor (injection) engines in the amount of 30 percent.

The receipt of excise taxes on oil products to the federal budget is projected at 84,313.1 million rubles (0.17% of GDP), including:

for motor gasoline - 56,553.6 million rubles,

diesel fuel - 23,109.9 million rubles,

motor oils for diesel and (or) carburetor (injection) engines - 758.7 million rubles,

straight-run gasoline - 3,890.9 million rubles.

The calculation of the receipts of excise taxes on petroleum products was made on the basis of the forecast indicators of the sales volumes of these products for 2011, reduced by the volumes of export and sales of straight-run gasoline to the petrochemical industry, exempt from taxation in accordance with tax legislation, and the excise rates established by Chapter 22 "Excise" of the Tax of the Code of the Russian Federation, taking into account the changes that come into force on January 1, 2011.

The increase in the projected amounts of excise taxes on petroleum products is influenced by the transfer to the federal budget of revenues from the payment of excise taxes on petroleum products at the standard of 30 percent, taking into account the indexation of excise tax rates - by 84,313.1 million rubles.

Federal budget revenues from the payment of excise taxes on petroleum products produced on the territory of the Russian Federation for 2012 are forecasted in the amount of 87,944.5 million rubles (0.15% of GDP), including excise taxes on: motor gasoline - 55,839.6 million rubles; straight-run gasoline - 5,362.6 million rubles; diesel fuel - 25,976.1 million rubles; motor oils for diesel and (or) carburetor (injection) engines - 766.2 million rubles.

The receipt of excise taxes on excisable goods (products) produced on the territory of the Russian Federation to the federal budget for 2012 is predicted to exceed the amount planned for 2011 due to:

increase in excise rates on motor gasoline - by 14,592.5 million rubles, diesel fuel - by 10,148.4 million rubles, straight-run gasoline - by 1,551.1 million rubles, motor oils for diesel and (or) carburetor ( injection) engines - by 229.0 million rubles;

growth of taxable volumes of sales of motor gasoline - by 1,688.2 million rubles, straight-run gasoline - by 1,552.7 million rubles, diesel fuel - by 623.5 million rubles, motor oils for diesel and (or) carburetor (injection) ) engines - by 11.7 million rubles.

The decrease in the projected amounts of excise taxes is influenced by the decrease in the rate of enrollment in the federal budget of excise taxes on petroleum products from 30% in 2011 to 23% in 2012 - by 26,765.7 million rubles;

Federal budget revenues from the payment of excise taxes on petroleum products produced in the Russian Federation for 2013 are forecasted in the amount of 140,788.2 million rubles (0.22% of GDP), including excise taxes on: gasoline - 87,191.1 million rubles; straight-run gasoline - 7,916.7 million rubles; diesel fuel - 44,509.3 million rubles; motor oils for diesel and (or) carburetor (injection) engines - 1,171.1 million rubles.

The receipt of excise taxes on excisable goods (products) produced in the territory of the Russian Federation to the federal budget for 2013 is forecasted to exceed the amount planned for 2012. The increase in the projected amounts of excise taxes is influenced by:

motor gasoline - by 13,758.5 \u200b\u200bmillion rubles, diesel fuel - by 9,732.0 million rubles, straight-run gasoline - by 1,212.4 million rubles, motor oils for diesel and (or) carburetor (injection) engines - by 184.1 million rubles;

an increase in the rate of crediting excise taxes on petroleum products to the federal budget from 23% in 2012 to 28% in 2013 - by 25,140.7 million rubles;

an increase in the taxable volumes of sales of motor gasoline - by 2,023.2 million rubles, diesel fuel - by 853.1 million rubles, motor oils for diesel and / or carburetor (injection) engines - by 11.7 million rubles.

The receipt of excise taxes on excisable goods (products) imported into the territory of the Russian Federation to the federal budget for 2011 is projected at 29,956.8 million rubles (0.06% of GDP).

Tables 1, 2 and 3 provide the following data:

determination of the date of sale (transfer) or receipt of excisable goods;

the terms of payment of the excise tax depend on the type of excisable goods;

deadlines for submitting tax returns.

Table 1

Determination of the date of sale (transfer) or receipt of goods

Operations carried out with excisable goods Determination of the date of sale (transfer) or receipt of excisable goods Sale of all types of excisable goods Day of shipment Transfer in the territory of the Russian Federation by persons produced by them from raw materials (materials) supplied by them to the owner of the specified raw materials (materials) Date of signing the act of acceptance and transfer of excisable goods Detection of shortages goods (except for cases of shortage within the limits of natural loss) Day of detection of shortage

table 2

The timing of the payment of excise tax depends on the type of excisable goods

Type of excisable goods Term for payment of tax All excisable goods, except for those indicated below In equal shares no later than the 25th day of the month following the reporting month and no later than the 15th day of the second month following the reporting month For straight-run gasoline, if (person) has a the right to perform such operations Not later than the 25th day of the third month following the expired tax period For excisable goods imported into the customs territory of the Russian Federation Terms of payment are established by the customs legislation of the Russian Federation

Table 3

Deadlines for submitting tax returns

Taxpayer category Deadline for submission of the declaration All taxpayers except those listed below Not later than the 25th day of the month following the expired tax period Taxpayers who have a certificate of registration of a person performing transactions with denatured ethyl alcohol Not later than the 25th day of the third month following the reporting period

3.1 Example of filling out a declaration on excise taxes on petroleum products

Form composition:

title page, presented on two pages;

section 1 “Amount of excise duty on petroleum products payable to the budget, according to taxpayer data”;

appendix No. 1 “Information on the volumes of petroleum products received from suppliers who have a certificate of registration of a person performing operations with petroleum products”;

appendix No. 2 “Information on the volumes of petroleum products received from suppliers who do not have a certificate of registration of a person performing operations with petroleum products”;

appendix No. 3 “Information on the volumes of petroleum products supplied to persons who have a certificate of registration of a person performing operations with petroleum products”;

appendix No. 4 “Information on the volumes of petroleum products supplied to persons who do not have a certificate of registration of a person performing operations with petroleum products”;

appendix No. 5 “Information on the amounts of excise duty paid at the location of the taxpayer and its separate subdivisions”.

On the first page of the title page, the "Tax period" field is always filled with the number 1, and in the "Month number" field - the ordinal number of the month for which the declaration is submitted.

For example, in the declaration for February, the numbers 0 and 2 must be entered in the field "Month No."

The second page of the title page is filled out if the first does not indicate the TIN of the head, chief accountant or an authorized representative of the organization. Then on page 2 the data on these persons is indicated. If, for example, the TIN is simultaneously absent from both the accountant and the head of the organization, page 2 of the declaration is filled out for each of them.

The second page is included in the tax return in any case. Even if there is no need to fill it out.

Section 1 is completed last. Section 2 begins with a table in which taxpayers who have certificates of registration of a person engaged in transactions with petroleum products enter information about their certificates. Depending on the type of certificates, taxpayers fill out lines 001-004. The rest of the taxpayers put dashes in these lines. A similar table was present in the previous declaration form.

The tax base represents the volume of excisable oil products in physical terms - in tons. It is indicated in column 6 in relation to each object of taxation by types of petroleum products.

The volume of oil products is determined with an accuracy of three decimal places according to the rounding rules.

Taxpayers who do not have a certificate fill out lines 010-050, if in the reporting period they capitalized petroleum products independently produced from their own raw materials and materials. Lines 060-100 - if they received the ownership of oil products in payment for services for their production from customer-supplied raw materials.

Taxpayers who have a certificate, depending on the type of operations performed, first fill out lines 160-350. Then the indicators for the types of excisable petroleum products are summed up and the resulting amounts are recorded in lines 110-150.

For example, an organization that has a certificate of registration of a person engaged in operations with petroleum products, in February 2004, from its raw materials produced and capitalized:

180 tons of motor gasoline with octane rating "92";

150 tons of motor gasoline with an octane rating "95";

270 tons of diesel fuel.

In addition, in the same month, she capitalized 30 tons of diesel fuel received in payment for services for its production from customer-supplied raw materials.

First, you need to fill in point 3.1 of table No. 2.1 of the declaration (Appendix 2) "Posting of excisable petroleum products independently produced from their own raw materials and materials (including excisable petroleum products), by type of petroleum products." Line 170 records 330 tons (180 tons + 150 tons), line 180 - 270 tons.

Then 30 tons should be put in line 280 of clause 3.3 "Posting of petroleum products received as payment for services for their production from customer-supplied raw materials and materials (including from excisable petroleum products), by types of petroleum products" (Appendix 2).

On line 120 - the value of line 170 - 330 tons.

In line 130 - the sum of the values \u200b\u200bof lines 180 and 280. It will be 300 tons (270 tons + 30 tons).

A taxpayer who produced petroleum products from raw materials supplied by the customer and handed them over to the owner of raw materials in the reporting month fills in lines 360-400. True, only if the owner does not have a certificate. If the owner has a certificate, the processor will put dashes in these lines. Indeed, upon receipt of petroleum products, the excise tax is charged by the owner of the raw material.

Persons who sell confiscated or ownerless excisable petroleum products fill out lines 410-450. We are talking about petroleum products that persons received by a verdict or decision of a court or other government agency.

In the last two cases, it does not matter whether the taxpayer has a certificate or not.

Lines 460-500 reflect the total tax base for each type of petroleum products. It is determined as the sum of the corresponding lines for all taxable items. The indicators of lines 460-500 are transferred respectively to lines 010-050 in column 5 of Table No. 2.2 (Appendix 2).

The remaining lines of Table 2.1 are filled in for reference. Thus, lines 510-550 indicate the entire volume of petroleum products sold in the reporting month in Russia by persons who both have a certificate and do not have it. Lines 560-600 show the balances at the end of the reporting month for each type of oil products. By the way, in the previous form of the declaration, there were no lines indicating the remains of petroleum products.

Let's fill in column 5 "Tax base, tons" along lines 010-050. As already noted, the indicators of rows 460-500 of Table No. 2.1 (Appendix 2) are transferred here, respectively.

Then, in column 6, on lines 010-050, we write down the corresponding rates of excise duties.

Multiplying the value of column 5 by the indicator of column 6 in lines 010-050, we obtain the amount of excise duty on transactions recognized as an object of taxation. We will reflect it in column 7. The amount of excise tax is calculated in whole rubles according to the rounding rules.

However, this is not yet the amount to be paid to the budget. First, you need to determine the amount of tax deductions that the taxpayer claims. To do this, it is necessary to fill in lines 060-350 for the types of excisable oil products, and then add up all the values \u200b\u200bobtained for the corresponding types and write down their amounts in column 7 on lines 360-400.

Do not forget that tax deductions can be reflected in the declaration only if the provisions of paragraph 2 of Article 184 and paragraphs 8, 9 and 10 of Article 201 of the Tax Code of the Russian Federation are observed.

Lines 410-700 are filled in by exporters of petroleum products. In lines 410-450, they show the volumes of oil products exported in the reporting month. On lines 460-500 - the volumes of those for which no bank guarantee or bank guarantee is presented.

Lines 510-550 or 560-600 reflect the volumes of previously exported oil products, for which at that time an exemption from excise duty was provided. These lines are filled in after the exporter submits documents confirming the fact of export to the tax authority. Such documents are listed in clause 7 of Article 198 of the Tax Code of the Russian Federation. If the exporter has reflected this data in previous declarations, it is not necessary to indicate them again.

Lines 610-650 and lines 660-700 are also completed when submitting documents confirming the fact of export. However, the amounts of excise calculated on these lines (at the old or new rates) are subject to refund to the taxpayer.

To do this, you need to compare the amount of the calculated excise tax for each type of oil products (lines 010-050 of this table) with the amount of tax deductions for this type (lines 360-400). If the first amount exceeds the second, the difference is recorded in column 7 on lines 710-750.

The amounts reflected in lines 710-750 must be paid to the budget. They are transferred to line 030 of section 1 in the following order. If several amounts of excise duty calculated for different types of excisable petroleum products are credited to one code of the budget classification, they must first be added up. Then write the obtained result into line 030 with the corresponding KBK.

If for any type of petroleum products the amount of tax deductions exceeds the amount of the calculated excise duty, the difference should be recorded in column 7 on lines 760-800. At the same time, lines 710-750 must be set to zero.

The amounts reflected in lines 760-800 are subject to refund to the taxpayer in accordance with the provisions of Article 203 of the Tax Code of the Russian Federation. By the way, such lines appeared in the declaration for the first time.

Filling out section 1. This section is located on a separate sheet. It contains the totals of the declaration. That is, the indicators of the amounts of excise duty payable to the budget, according to the taxpayer. The indicators are divided into three groups according to the codes of budget classification, to which the amounts of excise calculated in the declaration are credited. For each budget classification code, lines 010-030 are filled in separately.

On line 010, the corresponding code of the budget classification is indicated. On line 020 - OKATO code. OKATO, or All-Russian classifier of objects of administrative-territorial division OK 019-95. On line 030 - the amount of excise that is payable to the budget according to the budget classification code shown on line 010. As already noted, it is transferred from column 7 of lines 710-750 of section 2 (Appendix 2).

If several amounts of excise duty calculated on these lines are credited to one budget classification code, they should be added up, and the result should be entered in the corresponding line 030.

Let's look at an example of how to fill out some sheets of a tax return.

For example, an organization with a certificate for the wholesale of petroleum products purchased in February 2004:

tons of motor gasoline with octane rating "72";

tons of diesel fuel.

In addition, it received 50 tons of motor oil, 50 tons of diesel fuel and 70 tons of 92nd gasoline from an oil refinery (refinery). These products are made from raw materials supplied by the organization.

At the beginning of February, the organization had 20 tons of 72nd gasoline, 35 tons of 92nd and 25 tons of diesel fuel. During this month she implemented:

215 tons of motor gasoline with an octane rating of "72";

90 tons of motor gasoline with octane rating "92";

290 tons of diesel fuel;

45 tons of engine oil.

The Appendix contains only sheets with lines that must be filled in. All values \u200b\u200bare recorded in column 6 of the corresponding lines.

The organization has a certificate, therefore, the volumes received are reflected in lines 160-350, depending on the object of taxation. After that, the total amount is calculated for each type of oil products. It is entered in lines 110-150.

In line 210, the volume of gasoline purchased with an octane rating of up to "80" is 200 tons. In line 230, the volume of diesel fuel purchased is 250 tons.

On line 320, the volume of 92 gasoline received from the refinery is recorded - 70 tons. On line 330 - the volume of diesel fuel received from the refinery - 50 tons. On line 340 - the volume of engine oil received from the refinery - 50 tons.

Thus, line 110 reflects 200 tons. The same amount is indicated on line 460. On lines 120 and 470 - 70 tons. Line 130 contains 300 tons (250 tons + 50 tons), which are transferred to line 480. Line 140 - 50 tons, reflected also in line 490.

The last thing to do before moving on to the next table is to complete the reference lines.

So, line 510 shows the volume of 72 gasoline sold in February - 215 tons. Line 520 - the volume of 92 gasoline - 90 tons. Line 530 - 290 tons and line 540 - 45 tons.

Lines 560-590 record the volume of oil products that remained unsold at the end of February. Line 560 reflects 5 tons (20 tons + 200 tons - 215 tons), line 570 - 15 tons (35 tons + 70 tons - 90 tons), line 580 - 35 tons (25 tons + 300 tons - 290 tons) and in line 590 - 5 tons (50 tons - 45 tons).

Now you can proceed to the calculation of the amount of excise tax, which means - to filling out Table 2.2 of Section 1 (Appendix 2).

In column 5 of lines 010-040, the amounts indicated in lines 460-490 are respectively transferred. That is, on line 010 200 tons will be reflected, on line 020 - 70 tons, etc.

In column 6 of lines 010-040, tax rates are indicated: 2460 rubles, 3360 rubles, 1000 rubles. and 2732 rubles. respectively.

And finally, the calculated amounts of excise duty are entered in column 7 of these lines:

in line 010 - 492,000 rubles. (2460 rubles x 200 t);

in line 020 - 235 200 rubles. (RUB 3360 x 70 t);

in line 030 - 300,000 rubles. (1000 rubles x 300 tons);

per line 040 - 136 600 rubles. (2732 rubles x 50 tons).

The organization does not claim tax deductions. This means that the amounts of excise tax received must be paid to the budget. They are recorded in column 7 of the corresponding lines 710-740.

In addition, the organization must complete the required applications.

Motor gasoline with any octane number is credited to one KBK - 1020206 (section 1). Therefore, you need to calculate the total amount of excise tax charged on motor gasoline. It is determined as the sum of the values \u200b\u200bof column 7 of lines 710 and 720 of table No. 2.2 of section 2:

000 RUB + 235,000 rubles. \u003d 727,000 rubles.

This amount should be entered in line 030 of the first group of indicators. On line 010 of this group, you need to put KBK 1020206.

In line 010 of the second group of indicators, KBK 1020211 is recorded, to which the amounts of excise duty on diesel fuel are credited. Consequently, in line 030 the value of column 7 of line 730 of table No. 2.2 of section 2 is put - 300,000 rubles.

Conclusion

This paper considered:

the economic content of excise taxes on petroleum products;

elements of excise taxation:

taxpayers,

object of taxation,

the tax base,

tax rate,

taxable period,

tax incentives,

procedure for calculating and paying excise duty;

analysis of income from receipts of excise taxes on petroleum products to the federal budget;

example of filling out a declaration.

At the moment, excise taxes mostly perform a fiscal function, which is expressed in the desire of the authorities, when introducing certain excise taxes, not so much to regulate the production and consumption of certain goods, but to replenish the budget.

The fiscal orientation of excise taxes on gasoline is beyond doubt, and this despite the fact that an increase in gasoline prices is one of the factors affecting an increase in the costs of almost any production, therefore, an increase in socially necessary costs for the production of a particular product, which leads to a decrease in competitiveness the economy as a whole.

The values \u200b\u200bof excise rates, as well as the methods of indexing the value of specific rates, remain controversial. The use of ad valorem rates leads to serious difficulties in assessing the object of taxation. Specific rates are not being adjusted quickly enough due to inflationary processes.

The legal framework in the field of excise taxes is not yet sufficiently developed. In particular, this applies to a large volume of documents that are insufficiently systematized and difficult to understand.

Excise taxes are one of the few levers of government influence on economic processes taking place in society. Improving taxation in the field of excise taxes is one of the most important conditions for improving the economic situation and replenishing the federal and regional budgets.

List of used literature

1. "Tax Code of the Russian Federation (part two)" of 08/05/2000 N 117-FZ (adopted by the State Duma of the Federal Assembly of the Russian Federation on 07/19/2000) (as amended on 03/07/2011) (with amendments and additions, effective from 01.04 .2011)<#"justify">ATTACHMENT

Tax rates

Table 1.1

Tax rates of excise taxes on petroleum products for 2011-2013

Types of excisable goods Tax rate (in percentage and (or) rubles per unit of measurement) From January 1 to December 31, 2011 inclusive From January 1 to December 31, 2012 inclusive From January 1 to December 31, 2013 inclusive 1234 Motor gasoline: not corresponding to class 3, or class 4, or class 55,995 rubles per 1 ton 7,725 rubles per 1 ton 9511 rubles per 1 ton of class 35,672 rubles per 1 ton 7382 rubles per 1 ton 9,151 rubles per 1 ton of class 4 and class 55,143 rubles per 1 ton 6822 rubles per 1 ton 8560 rubles per 1 ton Diesel fuel: not appropriate class 3, or class 4, or class 52,753 rubles per 1 ton 4,098 rubles per 1 ton 5,500 rubles per 1 ton class 32,485 rubles per 1 ton 3814 rubles per 1 ton 5199 rubles per 1 ton of class 4 and class 52,247 rubles per 1 ton 3562 rubles per 1 ton 4,934 rubles per 1 ton Engine oils for diesel and (or) carburetor (injection) engines 4681 rubles per 1 ton 6072 rubles per 1 ton 7509 rubles per 1 ton Straight run gasoline 6089 rubles blay per 1 ton 7824 rubles per 1 ton 9 617 rubles per 1 ton

Excise taxes are indirect taxes included in the price of goods of a certain list and paid by the buyer. Today VAT and excise taxes are significant income-generating taxes. Like all indirect taxes, excise taxes are transferable, i.e. their real carrier is the final consumer of excisable products.

Excise taxes are usually set on highly profitable goods in order to withdraw part of the surplus profit received by producers of excisable goods into the state revenue and to fill the state budget.

The centuries-old history of the development of tax relations shows that excise taxes are one of the most reliable sources of budget revenues. Excise taxes are applied in all countries with market economies. The principles used in setting excise taxes and the list of excisable goods can be formulated as follows:

First, excise taxes are not levied on essential goods;

Secondly, excise taxes are established with the aim of withdrawing super-profits from the production of highly profitable products (alcoholic beverages, tobacco products, oil products) to the budget;

Third, by imposing an excise tax on goods that are harmful to human health, the state seeks to limit their consumption (alcohol and tobacco products).

Starting from January 1, 2001, the collection of excise taxes in the Russian Federation is carried out in accordance with Chapter 22 of the Tax Code. Excise taxes are classified as regulatory taxes, i.e. the amount of excise tax is distributed in certain proportions between the federal budget and the budgets of the constituent entities of the Russian Federation, depending on the type of excisable goods (for some excisable goods, the entire tax goes to the federal budget).

Excise taxpayers are:

1) organizations;

2) individual entrepreneurs;

3) persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation (their composition is determined by the Labor Code).

It should be borne in mind that organizations and individual entrepreneurs are recognized as taxpayers only if they perform transactions that are subject to excise taxation.

Now excisable goods are recognized (Article 181 of the Tax Code):

1) ethyl alcohol from all types of raw materials, with the exception of cognac alcohol;

3) alcoholic products (drinking alcohol, vodka, alcoholic beverages, cognacs, wine and other food products with a volume fraction of ethyl alcohol of more than 1.5%, except for wine materials);

5) tobacco products;

6) passenger cars; motorcycles with engine power over 112.5 kW (150 hp);

7) motor gasoline;

8) diesel fuel;

9) engine oils for diesel and / or carburetor (injection) engines;

10) straight-run gasoline.

In Art. 181 of the Tax Code also clarifies the composition of certain groups of excisable goods. Thus, alcohol-containing products, including denatured alcohol, are products made from all types of raw materials containing denaturing additives that exclude the possibility of their use for the production of alcoholic and food products. The composition of alcohol-containing products includes solutions, emulsions, suspensions and other types of products in liquid weight with a volume fraction of ethyl alcohol of more than 9%. However, some types of alcohol-containing products are not considered as excisable goods, regardless of the volume fraction of ethyl alcohol:

Medicinal, therapeutic and prophylactic, diagnostic products that have passed state registration and are included in the State Register of Medicines and Medical Products, as well as medicinal, therapeutic and prophylactic products manufactured by pharmacy organizations according to individual prescriptions and the requirements of medical organizations, poured into containers in accordance with the requirements of State Standards medicines;

Veterinary drugs that have passed state registration and are included in the State Register of Veterinary Drugs,

poured into containers no more than 100 ml;

Perfumery and cosmetic products poured in containers of no more than 100 ml with a volume fraction of ethyl alcohol up to 80% inclusive and / or perfumery and cosmetic products with a volume fraction of ethyl alcohol up to 90% inclusive, if there is a spray bottle on the bottle, poured into containers of no more than 100 ml ;

Wastes subject to further processing and / or use for technical purposes, generated in the production of ethyl alcohol from food raw materials, vodkas, alcoholic beverages, corresponding to the approved regulatory documentation.

A feature of the excise tax, in contrast to VAT, is that the excise tax is a one-stage indirect tax, i.e. it is included in the denomination of the goods and is paid only once and only at one stage in the chain of movement of the excisable goods from the manufacturer to the final consumer, as a rule, by the manufacturer of the excisable goods.

In order to determine the tax base and the amount of excise duty to be paid, it is important to have a clear understanding of what is the subject of excise tax. The object of taxation by excise taxes and operations that are not subject to taxation are set out in Art. 182 and 183 of the Tax Code (Appendix 1).

FINANCIAL RIGHT

Description of excise taxes

Excise taxes were introduced by the Law of the Russian Federation "On Excise" dated 06.12.91. Currently, the procedure for the application of excise taxes is regulated by Ch. 22 Tax Code of the Russian Federation.

Excise taxes are indirect taxes and are included in the price of the goods and are paid by the buyer. A specific list of goods subject to excise taxes is established.

Payers of excise taxes are:
organizations;
individual entrepreneurs;
persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation. In this case, organizations and other specified persons are taxpayers if they perform transactions subject to taxation by this tax.

Taxpayers - participants in a simple partnership agreement (agreement on joint activities) are jointly and severally liable for the fulfillment of the obligation to pay tax.

Excisable goods are:
ethyl alcohol from all types of raw materials, with the exception of cognac alcohol;
alcohol-containing products (solutions, emulsions, suspensions and other types of products in liquid form) with a volume fraction of ethyl alcohol of more than 9% (except for medicines poured into containers in accordance with the requirements of state standards of medicines (pharmacopoeial articles) approved by the authorized federal executive body;
alcoholic beverages (drinking alcohol, vodka, alcoholic beverages, cognacs, wine and other food products with a volume fraction of ethyl alcohol of more than 1.5%, with the exception of wine materials);
beer;
tobacco products;
cars and motorcycles with an engine power of over 112.5 kW (150 hp);
automobile gasoline;
diesel fuel;
engine oils for diesel and (or) carburetor (injection) engines.

The following transactions are recognized as objects of taxation:
sale on the territory of the Russian Federation of produced excisable goods, including pledged items and transfer of excisable goods under an agreement on the provision of compensation or novation (except for excisable goods specified in subparagraphs 7 - 10 of paragraph 1 of article 181 of the NKRF);
posting by persons who do not have a certificate of petroleum products produced from their own raw materials, the receipt of petroleum products in ownership as payment for services for their production from raw materials and materials supplied by the customer;
receipt of oil products by persons who have a certificate;
transfer of petroleum products produced from raw materials and materials supplied by the customer to the owner of these raw materials who does not have a certificate;
sale from excise warehouses of alcoholic beverages purchased from their producers, or from excise warehouses of other organizations;
sale by persons of confiscated, ownerless excisable goods transferred to them on the basis of decisions of the authorized state bodies, which are subject to turning into state, municipal property;
the transfer on the territory of the Russian Federation by persons of excisable goods produced by them from tolling raw materials, with the exception of operations for the transfer of petroleum products, to the owner of the specified raw materials or to other persons, including the receipt of these goods in ownership as payment for services for the production of excisable goods from tolling raw materials (materials );
transfer in the structure of the organization of produced excisable goods (excluding oil products) for further

production of non-excisable goods, with the exception of the operations specified in subparagraphs 2 and 3 of paragraph 1 of Art. 183 of the Tax Code of the Russian Federation;
transfer of excisable goods produced by them on the territory of the Russian Federation for their own needs;
transfer on the territory of the Russian Federation of excisable goods produced by them to the authorized capital, as a contribution under a simple partnership agreement;
transfer of excisable goods produced by an organization on the territory of the Russian Federation to its participant upon his exit from the organization, as well as transfer of excisable goods produced within the framework of a simple partnership agreement to a participant in the said agreement upon allocation of his share or division of property;
transfer of produced excisable goods for processing on a tolling basis;
import of excisable goods into the customs territory of the Russian Federation;
primary sale of excisable goods originating from the territory of the Republic of Belarus and imported into the territory of the Russian Federation from the territory of the Republic of Belarus. Operations that are not taxable (exempt from taxation) are specified in Art. 183 of the Tax Code of the Russian Federation.

According to Art. 184 of the Tax Code of the Russian Federation, exemption from taxation of operations for the sale of excisable goods outside the territory of the Russian Federation is made only when the excisable goods are exported outside the territory of the Russian Federation in the customs regime of export.

Taxation of excisable goods is carried out at the uniform tax rates in the territory of the Russian Federation, established by Art. 193 of the Tax Code of the Russian Federation.

The amount of the advance payment for excise taxes paid upon the acquisition of excise or regional special stamps for excisable goods subject to mandatory labeling is established by the Government of the Russian Federation and cannot exceed 1% of the established excise rate for alcoholic products with a volume fraction of ethyl alcohol over 25%.

The amount of excise duty on excisable goods (including when imported into the territory of the Russian Federation), in respect of which fixed (specific) tax rates have been established, is calculated as the product of the corresponding tax rate and the tax base, calculated in accordance with Articles 187-191 of the Tax Code of the Russian Federation.

The amount of excise tax on excisable goods (including when they are imported into the territory of the Russian Federation), in respect of which ad valorem (in percent) tax rates are established, is calculated as the percentage of the tax base determined in accordance with Articles 187-191 of the Tax Code of the Russian Federation corresponding to the flat rate.

The amount of excise tax on excisable goods (including those imported into the territory of the Russian Federation), in respect of which combined tax rates are established (consisting of fixed (specific) and ad valorem (percentage) tax rates), is calculated as the amount obtained as a result of adding the amounts excise tax calculated as the product of a fixed (specific) tax rate and the volume of sold (transferred, imported) excisable goods in physical terms and as a percentage of the value (the amount obtained as a result of the addition of the customs value and the customs payable) corresponding to the ad valorem (percentage) tax rate duties) of such goods.

The total amount of excise tax when performing transactions with excisable goods recognized in accordance with the object of taxation is the amount obtained as a result of adding up the amounts of excise tax calculated for each type of excisable goods taxed with excise duty at different tax rates. The total amount of excise tax when performing transactions with excisable petroleum products is determined separately from the amount of excise duty on other excisable goods.

The amount of excise duty on excisable goods is calculated based on the results of each tax period in relation to all transactions for the sale of excisable goods, as well as taking into account all changes that increase or decrease the tax base in the relevant tax period.

The taxpayer has the right to reduce the total amount of excise duty on excisable goods, determined in accordance with Art. 194 of the Tax Code of the Russian Federation, on the established Art. 200 Tax Code of the RF tax deductions.

The terms and procedure for the payment of excise tax when selling excisable goods and excisable mineral raw materials are established by the provisions of Articles 204, 205 of the Tax Code of the Russian Federation.

Payment of excise duty for transactions that are recognized as an object of taxation in accordance with Chapter 22 of the Tax Code of the Russian Federation in relation to petroleum products is made no later than the 25th day of the month following the expired tax period.

In this case, taxpayers who have only a certificate for wholesale sales, pay excise duty no later than the 25th day of the second month following the expired tax period, and those who have only a certificate for retail sales - no later than the 10th day of the month following the expired tax period.

In addition, the terms of payment for the sale of alcoholic beverages from excise warehouses of wholesale organizations have also been determined:
no later than the 30th day of the reporting month for products sold from the 1st to the 15th day inclusive of the reporting month;
no later than the 15th day of the month following the reporting month - for products sold from the 16th to the last day of the reporting month.

Payment of excise tax on the sale of manufactured excisable goods listed in paragraphs. 1 - 6 p. 1 of Art. 181 of the Tax Code of the Russian Federation, made in equal shares no later than the 25th day of the month following the reporting month, and no later than the 15th day of the second month following the reporting month.

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, a tax return - a written statement of the taxpayer to the tax authority, containing certain data related to the calculation and payment of excise tax in terms of the actual sale (transfer) of excisable goods for the tax (reporting) period.

The declaration is submitted no later than the 25th day of the month following the expired tax period, and when carrying out activities for the sale of alcoholic beverages from wholesale excise warehouses - no later than the 15th day of the month following the expired tax period. Tax declarations are submitted by taxpayers who have only a certificate for wholesale sales - no later than the 25th day of the second month following the expired tax period; and for retail sales - no later than the 10th day of the month following the expired tax period.

The forms of the Excise Tax Declaration and the Instructions for filling it out were approved by the order of the Ministry of Taxes and Duties of the Russian Federation dated December 17, 2002 No. BG-303/716 (as amended on June 16, 2003 No. BG-3-03 / 317).

$361.75 End Date: Saturday May-18-2019 6:43:57 PDT Buy It Now for only: $ 361.75 |

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Book Search: Money Russian Edition

329 rub

Most of the guides on what techniques and methods of getting rich exist are not only practically useless, but often cause obvious harm. They only overexcite the already impressionable natures and create in their heads a hopeless confusion of ends and means.

Only by learning to set the right goals, we find the means to achieve them.

Only if we can give money in our life a place that corresponds to its real role, we will be able to help them take this place.

Myths about money. Instead of a preface

The fifth Element

The incentive mechanism

Measure of merit

Relationship Toolkit

Remuneration laws

The psychology of poverty

Living in luxury - a blessing or a test?

Why do the rich cry

The meaning of savings

Love and calculation

Is a husband poor with a rich wife?

A means of education

Ugly duckling syndrome

How to divide the inheritance?

The direct route is not the shortest

Time is money. The paradoxes of the classical formula

249 rub

The prophecy of a rich father will show you how in the near future the pension financing system will affect the fate of each of us, regardless of age and place of residence. This book will reveal the reasons for the coming crash, and will tell you not only the best ways to protect your condition, but also how to capitalize on the upcoming events.

You will learn:

464 rub

This book is a continuation of the well-known bestseller Saidmurod Davlatov “Me and money. Part one". She will help you find your way to financial freedom through building a solid foundation, and for this will teach you strategic planning, cash flow formation and methods of increasing your capital. It reveals many of the nuances of doing business, as well as provides practical advice that will help not only keep a business in the most adverse conditions, but expand it. The book will be useful for both novice entrepreneurs and experienced businessmen. Contains obscene language.

439 rub

Quote
All the pros and cons in the case of PPP are not indisputable and unambiguous.
E.R. Yescombe

What is this book about
In his book, Professor Yescombe offers a unique comprehensive description of the processes, participants and established global practices of public-private partnerships, and also talks in detail about the main financial aspects of the implementation of PPP projects. He succeeds, first of all, thanks to his rich personal experience of participation in projects from both the state and the private sector.
The book is recommended for a wide range of readers interested in the practical issues of financing and managing infrastructure projects using PPP mechanisms.
Under the scientific editorship of R.F.Yabbarov, E.Sh. Dzhuraev, N.L. Persod, S.G. Samolis.

Key topics

1073 rub

What is this book about
About how a completely ordinary bank Garanti Bank, under the leadership of the author of the book, is turning into a bank of world importance, changing the vector of its usual development by 180 degrees.
The success story of Garanti Bank is truly unique. Its appointed president, Akin Ongor, a truly legendary figure, has transformed an ordinary Turkish bank into a world-class financial institution in just nine years. Together with the management team he created, Ongor implemented a program of changes that affected literally all aspects of the bank's work, the market value of which over the years increased from $ 150 million to $ 5 billion, and annual profit - from $ 85 million to $ 500 million. The bank has become a powerful holding branches in Holland and Russia, and in Turkey - successful insurance and leasing companies. In contrast to the widespread phrase "After us, even a flood", Ongor managed, within the framework of the Garanti culture he created, to introduce a new principle "After me - the continuation ...", which largely determined the fantastic success of the bank and the style of work of its leaders.

Why the book is worth reading

Who is this book for
For senior managers, in particular bank executives, as well as anyone interested in success stories in banking.

Who is the author
Akin Ongor is the ex-president of Garanti Bank. Akin Ongor is a legendary personality, in just 10 years he turned an ordinary Turkish bank into a world-class financial institution. When Akin Ongor took over the management of the bank, the market value of Garanti was about $ 150 million. After 10 years of operation, the bank's value was increased to $ 5 billion, and the annual profit - from $ 85 million to $ 500 million.
He retired in 2001 to spend more time with his wife and kids.

Key concepts
Management, implementation of changes, staff loyalty, risks.

Features of book design
Hardcover, dust jacket.

"There is an unbreakable rule: the paid-up share of the share capital is vital in banking. For Garanti, the only way to increase it was a high return on investment."

1089 rub

Quote "Partners continue to cooperate only as long as it brings mutual benefit."

Patrick A. Gohan

What the book is about A large number of transactions are being made around the world today. The growth of activity in the field of mergers and acquisitions is causing intensification of research in this area. Patrick Gohan's book is one such global study. "I did not include theoretical studies in the book that are less relevant to people seeking the practical application of mergers and acquisitions. However, some theoretical analysis, such as agent theory, can be useful, in particular, in explaining certain motives that motivate top managers seek to buy out companies on its own behalf, "- the author writes. It outlines the laws and regulations that prevail in the market for such global transactions, examines the wide range of offensive tactics and defensive measures, and the impact of these tactics. However, the largest volume is devoted to describing the valuation process for mergers and acquisitions. Why the book is worth reading The main advantage of the publication is that it presents a dual - pragmatic and academic approach to the field of mergers and acquisitions. Much attention is paid to the process of corporate restructuring. But the main emphasis in the book is made on three aspects: - Review of financial analysis. - Application of financial analysis when evaluating public companies. - Analysis of methods for evaluating private enterprises. During the research, various graphs, charts, comparative tables are used. The book also discusses the differences between transactions in securities and transactions in money and how the value of companies varies depending on the type of transaction; options for simplified mergers and the circumstances that gave rise to them; back merges and more. Who is this book for? For executives and entrepreneurs looking for new opportunities for profitable growth of their companies, as well as for professionals in the field of business restructuring. By Patrick A. Gohan is president of Economatrix Research Associates, Inc. and professor of economics and finance at Farley Dickenson University College of Business. Keywords Mergers, acquisitions, restructuring, LBO, financing, securities, finance, market, transactions. Book Layout Medium Format, Hardcover .... Covers issues such as business finance analysis, standard tasks for portfolios, option pricing, duration, and immunization. The second edition includes six new chapters, which deal with the cost of capital, value at risk (VRS), optional transactions, limits for early exercise of options, modeling the time structure of interest rates, and other types of calculations. A new chapter on various techniques of working in Excel has appeared. "The book presents the basic elements of creating and formalizing strategies that operate on complex portfolios, which can consist of a potentially unlimited number of option combinations. A detailed description of the main methods applicable to optimizing option strategies is given. attention is paid to the dynamic assessment of the risks of the strategy at the portfolio level (and not separately taken option combinations). The proposed approach to the distribution of capital among portfolio elements allows to maximize profits while maintaining a high level of diversification. In conclusion, a step-by-step algorithm for testing the strategy, assessing its reliability and stability; special emphasis is placed on the problem of fitting test results to historical data.

“Investment Consulting” today, perhaps, is the first book that systematically approaches the problems of investment planning in Russia in the field of direct investment, despite the fact that the real sector of the economy is stagnating.

"Investment Consulting" contains extensive methodological material, which allows the reader to use it as an independent study guide for studying topics related to the development of investment projects and a multidimensional understanding of business in general.

The book is written in a living language, not overloaded with secondary information, and a large number of examples make it more understandable for readers who do not have special knowledge in the field of economics, marketing and other spheres of human and business activity. All these factors make the book "Investment Consulting" a valuable information source for a wide circle of Russian readers, from students of economic and humanitarian universities to seasoned entrepreneurs.

360 rub

Excise taxes: taxpayers and the main elements of taxation

Unlike most taxes, excise taxes are actually levied only in production. Payment of excise duty is obligatory for the production of certain categories of goods.

Taxpayers. Excise taxes (like VAT) are indirect taxes, the burden of which is shifted by taxpayers to consumers of goods. Excise taxpayers are organizations and individual entrepreneurs performing transactions subject to excise taxation, as well as persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation.

Excise goods. In the Russian Federation, a fairly limited list of excisable goods has been established. At present, excise taxes are primarily imposed on socially harmful goods, in which the state and society are interested in restraining consumption. In addition, excisable goods often include highly profitable goods, the sale of which brings excess profits to taxpayers. Excise taxes, like no other tax, have a regulatory function, primarily in the sphere of consumption.

Currently, Chapter 22 of the Tax Code classifies ethyl alcohol, alcohol-containing and alcoholic products, beer, tobacco products, cars and motorcycles with engine power over 150 hp, automobile and straight-run gasoline, diesel fuel and motor oils for diesel and (or) carburetor (injection) engines.

Object of taxation. Represents the sale of excisable goods on the territory of the Russian Federation.

Thus, the object of taxation is not income or property, but a special type of activity - transactions on the turnover of excisable goods committed by the taxpayer.

The tax base. Determined separately for each type of excisable goods. Depending on the tax rates established for excisable goods, the tax base is determined:

1. as the volume in physical terms of goods sold - for excisable goods, in respect of which fixed tax rates have been established (in absolute amounts per unit of measurement);

2. as the cost of goods sold - for excisable goods, in respect of which ad valorem (in percent) tax rates have been established.

With respect to excisable goods for which different tax rates are established, the tax base is determined in relation to each tax rate.

Taxable period makes up a calendar month.

Tax rates. Installed separately for each category of excisable goods. The ad valorem (interest) rate is applied as an additional rate for cigarettes and cigarettes. All other rates are fixed at a fixed amount per unit of taxation. So, for cigars –141 for 1 piece;

Calculation and payment procedure. The amount of excise duty to be paid is calculated by the taxpayer independently. For excisable goods, in respect of which fixed rates are established, it is calculated as the product of the tax rate and the tax base, for excisable goods in respect of which ad valorem (in percentage) tax rates are established, as the percentage of the tax base corresponding to the tax rate.

The total amount of excise tax when performing transactions with excisable goods is the amount obtained as a result of the addition of the amounts of excise tax calculated for each type of excisable goods that are taxed at different tax rates.