The list of taxes and fees paid to the budget is usually determined by the taxation system or one or another special regime chosen by a particular company. But there are a number of goods that are consumer products and are considered highly profitable, the very fact of the sale of which leads to the need to pay additional tax. Excise duty is, in this case, a payment associated with a specific type of product.

Is excise duty a direct or indirect tax?

Excise tax is a surcharge on the price of goods sold. This increases the price of the product, and ultimately the buyer pays for it. This scheme means that excise tax refers to indirect taxes. The principle of calculation according to it is somewhat similar to the rules applicable to VAT.

Excise goods

Formally, the object of excise taxation is transactions with a certain group of goods, which, as already mentioned, are mass-produced. The list of such goods is approved in Article 181 of the Tax Code. This is primarily ethyl alcohol and alcohol-containing products, in particular perfumes and cosmetics in containers of no more than 100 milliliters, alcohol and tobacco, as well as gasoline, diesel, and motor oils. Passenger cars, motorcycles and electronic cigarettes are also excisable.

Accordingly, excise tax payers are companies and entrepreneurs who carry out transactions subject to excise taxes, that is, they sell the above-mentioned excisable goods of their own production (clause 1 of Article 182 of the Tax Code of the Russian Federation). Such a taxpayer is required to include the excise tax in the price of the goods, based on their approved rates.

Excise rates

Excise tax rates are approved in Article 193 of the Tax Code. They are determined separately for each type of product. Moreover, such rates can be different in nature: fixed, that is, established as a certain amount applied to a unit of measurement (for example, 6800 rubles per 1 ton of diesel fuel), ad valorem, that is, expressed as a percentage, or combined.

However, it must be said that although an excise tax determined as a percentage of the cost is quite acceptable under Russian legislation, in fact there are no such excise taxes in the Code. Most excisable goods are taxed at fixed rates, and only some types of tobacco products are subject to combined rates.

Excise tax calculation and reporting

The sale of excisable goods of different categories primarily means the need to maintain separate records. Excise taxes at different rates must be determined separately.

Payers of this tax must pay the budget on a monthly basis. This exact tax period for excise taxes is established by Article 192 of the Tax Code. Those transactions for the sale of excisable goods whose date fell within this billing period are taken into account.

The excise tax return is also submitted at the end of the month. But there is no single form for this report. All excisable goods are combined into three groups, each of which has its own form. Thus, by order of the Federal Tax Service of Russia No. ММВ-7-3/1 dated January 12, 2016, two declaration forms were approved: for alcoholic beverages and a general form for various fuels and excisable vehicles. Sellers of tobacco products report in accordance with the order of the Ministry of Finance dated November 14, 2006 No. 146n.

A separate declaration on indirect taxes, namely VAT and excise taxes, was approved by Order of the Ministry of Finance dated July 7, 2010 No. 69n for cases of import of goods into the territory of the Russian Federation from the territory of member states of the customs union.

The deadline for submitting the report and paying the excise tax is the same. In normal cases, you must pay the budget and submit a declaration when the excise tax period has ended by the 25th day of the month following the reporting month. An exception is excise tax payers who carry out transactions with straight-run gasoline or denatured ethyl alcohol. For them, the end date will be the 25th of the third month after the end of the billing period. For some specific situations, described in particular in paragraphs 30-31 of Article 182 of the Tax Code, the date of submission of the report and payment of the excise tax itself is approved as the 25th day of the sixth month following the reporting month.

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

Who pays the excise tax

The excise tax payer can be either the manufacturer of excisable goods or any other person recognized as a payer subject to certain conditions (see →). A complete list of persons and transactions that give rise to excise tax obligations can be found in the Tax Code ( article 179⊕ ). The table below describes in which cases the excise tax is paid by the manufacturer, and in which by another counterparty.

What tax period is provided for excise duty?

According to the law, a tax period is established for excise tax in the form of a calendar month. It is from this period that you should start when:

• calculating the tax amount;
• accrual of excise tax expenses;
• determining the amount of tax deductions;
• making excise tax payments to the budget.

Period for calculating the excise tax amount

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

Acc = St * ObPr

Where: St– tax rate established for a certain category of goods (⊕);

ObPro– volume of products sold (handed over for processing).

The tax rate and payment calculation procedure are determined depending on the type of product you sold, transferred on a toll basis for processing, or entered in the form of import:

1. For alcoholic goods, ethyl alcohol, motor oils and fuel, the tax is calculated based on the rate in rubles per liter of goods.
2. If you have carried out excise transactions with a car or motorcycle, the calculation of the tax amount depends on the power of the vehicle, since the tax is set in rubles per unit of l/s;
3. For cigarettes and cigarettes, a more complex calculation is provided: the amount of tax depends not only on the number of packs sold, but also on the established settlement price. The tax must be calculated at a rate in rubles per 1000 cigarettes (cigarettes) plus a percentage of the retail price. For tobacco, the rate is set in rubles per kilogram, for cigars and cigarillos - per piece (1000 pieces), excluding the retail price.

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

Deadline for accrual of excise tax expenses

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

1. Determine the quantity of produced (sold) products by type of product. If your company’s activities are related to the production of beer, then you need to take into account separately the quantity of sold non-alcoholic beer and beer with a share of more than 0.5% alcohol. This is due to the fact that different tax rates are provided for these categories of goods.
2. Calculate the amount of tax based on the volume of goods and the rate established for it in the Tax Code.
3. Reflect the excise tax expenses in accounting as a total amount: for sales - according to Dt 90.4, when receiving gasoline for processing - according to Dt 19, for unconfirmed exports - according to Dt 91.2.

When is it necessary to report tax deductions?

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

• Your company purchased excisable goods from the manufacturer;
• the company purchased denatured alcohol for the manufacture of non-alcohol-containing products, of which there is evidence;
• the organization returned excisable goods or their irretrievable loss occurred.

In addition, the manufacturer of alcoholic beverages has the right to deduction. The deduction amount corresponds to the amount of the listed advance payments for the purchase of raw materials (ethyl alcohol).

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

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

In what tax period is excise tax paid?

The period in which excise duty must be paid to the budget depends on the type of excisable goods and the transaction performed. Consolidated information on the deadlines for paying excise duty in certain cases is presented below in the form of a table.

Operation	Payment deadline	Example
General procedure	Until the 25th of the next tax period	The Sokol brewery sold 17,320 bottles of beer in September 2016. Sokol will pay the tax on 10/08/16 (until 10/25/16).
Processing of straight-run gasoline, denatured alcohol, middle distillates	Until the 25th day of the 3rd month of the next tax period	Nefteprom JSC is engaged in the processing of straight-run gasoline. 07/27/16 Nefteprom accepted 12,410 tons of gasoline for processing. Nefteprom paid the excise tax for July on 10/04/16 (until 10/25/16).
Sales of middle distillates in favor of foreign companies in the Russian Federation		JSC Glavmash, a supplier of bunker fuel, sold goods to the Czech company Slava (in the Russian Federation) in September 2016. Glavmash transferred the excise tax for this supply on 03/12/17 (until 03/31/17).
Sales of middle distillates in favor of foreign companies outside the Russian Federation	Until the 25th day of the 6th month of the next tax period	JSC Nedra has a license to use the subsoil of the continental shelf of the Russian Federation. In April 2016, Nedra sold excisable goods to a Finnish company, the goods were placed under the customs export procedure. Excise tax on goods was transferred to the budget on 10/17/17 (until 10/25/17).

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

Advances on excise taxes: calculation, payment, terms

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

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

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

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

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

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

Example No. 1.

On 11/10/16, a contract for the supply of alcohol (share 6.5%) - 118 liters was concluded between JSC Spirprom and JSC Solnechnaya Dolina. The delivery of alcohol to the Solnechnaya Dolina warehouse is planned on December 28, 2016.

In order to pay the excise tax advance on time (by November 15, 2016), the Solnechnaya Dolina accountant made the following calculation:

118 l * 400 rub. (established rate) = 47,200 rub.

The amount was transferred to the budget on 11/12/16. The Sun Valley accounting records reflect the following:

date	Debit	Credit	Operation description	Sum	A document base
12.11.16	19 Excise taxes	68 Excise taxes	The accrual of the amount of advance excise tax for the upcoming supply of alcohol from JSC "Spirtprom" is reflected	47,200 rub.	Accounting certificate-calculation
12.11.16	68 Excise taxes	51	The amount of the excise tax advance was transferred to the budget	47,200 rub.	Payment order

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

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

All of the above documents were provided by Solnechnaya Dolina within the established deadline – November 13, 2016 (before the 18th of the current tax period).

Question and answer on excise taxes

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

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

Question: 08/12/16 JSC Serpentine plans to purchase alcohol from LLC Spirtsnab for the subsequent production of Stopka vodka. Within what period is Serpentine required to deliver a tax notice to the seller?

Answer: “Serpentine” no later than 08/09/16 (3 days before delivery) must give “Spirtsnab” a notice with a tax authority mark.

Question: LLC "Beer Workshop" produces non-alcoholic beer "Marka" (0.5% alcohol) and beer "Marka Strong" (7.6% alcohol). The Beer Shop accountant keeps general records of the above goods. Can the Beer Shop count on exemption from excise duty when selling Marka beer (0.5% alcohol)?

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

Taxation of excisable goods is carried out according to the tax rates uniform on the territory of the Russian Federation established by the Tax Code of the Russian Federation (part two).

A distinctive feature is the absence of a base rate, while rates are determined separately for each type of excisable goods (volume of products sold, cost of goods sold, cost of transferred goods at market prices when transferred by barter or free of charge)

Tax rates for excise duties are established by the tax legislation of the Russian Federation of two types:

1) solid (specific);

2) combined, consisting of firm (specific) and interest (ad valorem).

Procedure for calculating excise duty: Excise duty = Tax base * Rate

20. Tax accounting in an organization: goals and objectives (general provisions).Tax accounting– a system for summarizing information to determine the tax base for income tax based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation. The procedure for maintaining tax accounting must be written down in a document regulating the accounting policy of the organization, and the forms of registers are established by appendices to the document on accounting policy.

The main objectives of tax accounting are:

generation of complete and reliable information on the procedure for providing data on the value of taxable objects;

justification of applied benefits and deductions;

generation of complete and reliable information on determining the size of the tax base for the reporting (tax) period;

ensuring separate accounting when applying different tax rates or different taxation procedures;

providing timely, reliable and complete information to internal and external users, monitoring the correctness of calculation and transfer of taxes to the budget.

Goals of tax accounting:

generation of complete and reliable information on the accounting procedure for taxation purposes of business operations carried out by the taxpayer during the reporting (tax) period;

providing information to internal and external users to monitor the correctness of calculation, completeness and timeliness of tax calculation and payment to the budget.

Tax accounting serves as a tool for reflecting financial relations between international organizations and the state. The difference between tax accounting and accounting is that tax accounting is carried out solely for tax purposes. He must ensure the transparency of all transactions related to the activities of the taxpayer and his finances. provisions. The need for tax accounting is determined by the fact that the accounting system is insufficient to determine the taxable base.

The ultimate goal of tax accounting is. identification of the tax base based on the results of each tax and reporting period, subject to income tax.

21. The procedure for calculating corporate income tax at the location of their separate divisions.

Organizations that have separate divisions pay income tax (advance payments) to the federal budget based on the results of the tax (reporting) period at their location without distributing these amounts among separate divisions.

Payment of the tax amount (advance payments) to the revenue side of the budgets of the constituent entities of the Russian Federation and the budgets of municipalities is made by taxpayers at the location of the organization, as well as at the location of each of its separate divisions.

The tax amount at the end of the tax period is determined by the taxpayer independently. At the same time, at the end of each reporting (tax) period, taxpayers calculate the amount of the advance payment based on the tax rate and profit subject to taxation, calculated on an accrual basis from the beginning of the tax period to the end of the reporting (tax) period.

During the reporting period, taxpayers calculate the amount of the monthly advance payment.

Amount of monthly advance payment to be paid:

1) in the first quarter of the current tax period, - is taken to be equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period;

2) in the second quarter - 1/3 of the amount of the advance payment calculated for the first reporting period of the current year;

3) in the third quarter - 1/3 of the difference between the amount of the advance payment calculated based on the results of the half-year and the amount of the advance payment calculated based on the results of the first quarter;

4) in the fourth quarter - 1/3 of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months.

If the calculated amount of the monthly advance payment is negative or equal to zero, the specified payments are not made in the corresponding quarter. Taxpayers have the right to switch to calculating monthly advance payments based on the actual profit received to be calculated.

In this case, the calculation of the amounts of advance payments is made by taxpayers based on the tax rate and the actual profit received, calculated on an accrual basis from the beginning of the tax period until the end of the corresponding month. In this case, the amount of advance payments to be paid to the budget is determined taking into account the previously accrued amounts of advance payments.

The Tax Code of the Russian Federation defines taxpayers who pay only quarterly advance payments based on the results of the reporting period:

1) organizations whose sales income over the previous 4 quarters did not exceed an average of 10 million rubles. for each quarter;

2) budgetary institutions;

3) foreign organizations operating in the Russian Federation through a permanent representative office;

4) non-profit organizations that do not have income from the sale of goods (works, services);

5) participants of simple partnerships in relation to the income they receive from participation in simple partnerships;

6) investors of production sharing agreements in terms of income received from the implementation of these agreements; beneficiaries under trust management agreements.

Newly created organizations begin to pay monthly advance payments after a full quarter has passed from the date of their state registration.

Excise tax is paid by the manufacturer Excise tax is paid by another person Operations Sales of products in the Russian Federation; Transfer of goods (raw materials) to another legal entity for processing on a toll basis (for example, a brewery transfers beer to another enterprise for bottling); Transfer of goods to the heir (successor). Importer – when introducing goods into the Russian Federation; The enterprise-processor of raw materials - at the time of receiving denatured alcohol or straight-run gasoline; Legal entity or individual entrepreneur - when receiving confiscated goods for sale. What tax period is provided for excise tax? According to the law, a tax period is established for excise tax in the form of a calendar month.

Excise tax reporting period

Akt = St * ObPr where: St – tax rate established for a certain category of goods (⊕ excise tax rates on alcohol in 2018); ObPr – volume of products sold (transferred for processing). The tax rate and payment calculation procedure are determined depending on the type of product you sold, transferred on a toll basis for processing, or entered in the form of import:

1. For alcoholic goods, ethyl alcohol, motor oils and fuel, the tax is calculated based on the rate in rubles per liter of goods.
2. If you have carried out excise transactions with a car or motorcycle, the calculation of the tax amount depends on the power of the vehicle, since the tax is set in rubles per unit of l/s;
3. For cigarettes and cigarettes, a more complex calculation is provided: the amount of tax depends not only on the number of packs sold, but also on the established settlement price.

Tax period for excise taxes - table of payment deadlines in 2018

The amount of excise duty on excisable goods for which ad valorem (in percentage) tax rates are established is calculated as the percentage share of the tax base corresponding to the tax rate.

Taxation is subject to the sale of excisable products produced on the territory of the country, the sale of excisable goods confiscated on the basis of a court decision or ownerless, transactions for the transfer of customer-supplied raw materials of excisable goods for the subsequent production of non-excise products.

Excise tax: tax period, tax rate, tax base.

The authorized capital of organizations and mutual funds of cooperatives are subject to excise duty.

How long is the tax period for excise taxes?

Attention

Russian Federation of excisable goods. Thus, the object of taxation is not income or property, but a special type of activity - transactions involving the turnover of excisable goods performed by the taxpayer. The tax base is determined separately for each type of excisable goods.

Depending on the tax rates established for excisable goods, the tax base is determined:

• as the volume in physical terms of goods sold - for excisable goods for which fixed tax rates are established (in absolute amount per unit of measurement);
• as the cost of goods sold - for excisable goods for which ad valorem (in percentage) tax rates are established.

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

Excise tax

Payment of excise duty on straight-run gasoline and denatured ethyl alcohol by taxpayers who have the appropriate certificates is made no later than the 25th day of the third month following the expired tax period. Excise tax is paid at the place of production of excisable goods.

When receiving denatured ethyl alcohol - at the place of receipt of the acquired excisable goods. When producing straight-run gasoline, excise duty is paid at the location of the taxpayer.

Important

Taxpayers are required to submit a tax return to the tax authorities at their location and at the location of separate divisions no later than the 25th day of the month following the expired tax period. Taxpayers who have special certificates - no later than the 25th day of the third month following the reporting month.

Excise taxes

Deductions of excise tax amounts are carried out in the following order: Amount of excise tax payable The amount of excise tax payable is determined at the end of each tax period as the amount of calculated excise tax reduced by tax deductions. If the amount of tax deductions in a tax period exceeds the calculated amount of excise tax, the taxpayer does not pay excise tax in this tax period.

In this case, the excess amount is subject to offset against current or upcoming excise duty payments in the next tax period. Amount of excise tax to be refunded Timing and procedure for payment of excise tax, reporting Payment of excise tax on the sale of excisable goods is made based on the actual sales for the expired tax period 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.

Excise taxes 2017

• transfer of produced excisable goods for processing on a toll basis;
• import of excisable goods into the customs territory of the Russian Federation;
• receipt of denatured ethyl alcohol by an organization that has a certificate for the production of non-alcohol-containing products
• receipt of straight-run gasoline by an organization that has a certificate for processing straight-run gasoline.

Transactions not subject to taxation (exempt from taxation) Features of taxation when moving excisable goods across the customs border of the Russian Federation Tax base The tax base is determined separately for each type of excisable goods.
The tax period for taxable transactions is determined at the moment when excisable goods are sold (transferred). The date of such operation, in turn, is considered to be the day of shipment.
Having paid excise taxes, the taxpayer has the right to count on deductions specified by law. By their amount, the company can reduce the amount of tax intended for contribution to the budget. For additional information about excise tax payers, see the material “Who are excise tax payers (nuances)?” When should excise taxes be paid? The end of each tax period means that it is time to calculate the amount of tax and contribute it to the budget. Art. 204 of the Tax Code of the Russian Federation establishes deadlines that must be met when making payments. At the same time, each category of excisable goods corresponds to certain deadlines: both for paying the tax into the budget and for submitting a tax return.

Excise duty reporting period

The tax must be calculated at a rate in rubles per 1000 cigarettes (cigarettes) plus a percentage of the retail price. For tobacco, the rate is set in rubles per kilogram, for cigars and cigarillos - per piece (1000 pieces) without taking into account the retail price. The amount of excise tax must be calculated based on the results of the reporting period - no later than the end of the month.

It is advisable to calculate the excise tax not for each batch of produced (introduced) products, but in aggregate based on the results of the calendar month. The calculation must be made in the context of the types and volume of goods. Deadline for accrual of excise tax expenses Having calculated the amount of excise tax on a product, a certain amount must be reflected in accounting as expenses. Similar to the calculation, the period for calculating excise tax is a calendar month. To calculate excise tax for a month:

1. Determine the quantity of produced (sold) products by type of product.

Tax period for excise taxes: how much it is and how it is established

Excise tax is a federal indirect tax included in the price of a certain list of goods and paid by buyers.

Excise tax has two main functions: regulatory and fiscal.

The first element is taxpayers:

1) organizations;

2) individual entrepreneurs;

3) persons recognized as taxpayers in connection with the movement of excisable goods across the customs border of the Russian Federation under an import agreement.

Second element - objects of taxation.

Article 181 of the Tax Code of the Russian Federation defines the types of excisable goods: ethyl alcohol; alcohol-containing products with a volume fraction of ethyl alcohol of more than 9%; alcoholic products; tobacco products; passenger cars; motor gasoline; diesel fuel; motor oils; straight-run gasoline; household heating fuel; aviation kerosene and natural gas, etc.

Object excise taxation (Art.

29. Excise taxes: composition of excisable goods, excise tax payers, tax period.

182 of the Tax Code of the Russian Federation) the following operations are recognized:

— sales on the territory of the Russian Federation by persons of excisable goods produced by them;

— transfer on the territory of the Russian Federation by persons of excisable goods produced by them for their own needs;

— import of excisable goods into the territory of the Russian Federation;

— receipt of straight-run gasoline by an organization that has a certificate for processing straight-run gasoline, etc.

Third element - tax benefits.

The following do not apply to excisable goods:

Medicines, including veterinary products;

Perfume and cosmetic products;

- wine materials.

Operations, not subject to taxation(Article 183 of the Tax Code of the Russian Federation):

Sales of excisable goods placed under the export regime;

Primary sale of confiscated and (or) ownerless excisable goods. Such goods must become the property of government agencies.

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

Excise goods that have been refused in favor of the state and which are subject to conversion into state and (or) municipal property.

The fourth element is the tax base.

The tax base is determined separately for each type of excisable product and is calculated depending on the rate used.

Fifth Element - excise rates(Article 187-191 of the Tax Code of the Russian Federation) .

Excise tax rates are established for each type of excisable goods.

Types of excise rates:

— hard— are established in absolute amounts (in rubles and kopecks);

— ad valorem— are set as a percentage of the cost of excisable products;

— combined— consist of fixed and ad valorem rates.

Sixth element - taxable period.

The tax period for excise taxes is a calendar month.

Seventh element - procedure for calculating and paying excise taxes.

The procedure for calculating excise duty depends on the applicable tax rates.

If a fixed rate is applied, then the tax is calculated using the formula:

A(n) = RP x ST, (2.3)

where A(n) is excise tax;

RP is the volume of excisable goods sold in physical terms;

ST – rate.

If an ad valorem rate is applied, then the tax is calculated using the formula:

A(n) =RP x ST(a)/100, (2.4)

where A(n) is excise tax;

RP - the cost of sold excisable goods in selling prices.

If a combined rate is applied, the tax is calculated using the formula:

A(n) = RP1 x ST + RP2 x ST/100, (2.5)

where A(n) is excise tax;

RP1 - quantity of excisable products sold;

RP2 - the cost of sold excisable goods in selling prices.

Sum excise duty payable, is determined at the end of each tax period as reduced by the amount of tax deductions, calculated according to the formula:

A = OCA – NV, (2.6)

where A is the amount of excise tax to be paid;

OSA – total amount of excise tax;

NV – tax deductions.

The following amounts of excise taxes are subject to deduction (Article 200 of the Tax Code of the Russian Federation):

- calculated from the amounts of advance payments received to pay for upcoming deliveries of excisable goods;

Actually paid to sellers when purchasing excisable goods or paid when importing goods into the customs territory of the Russian Federation;

Accrued by a taxpayer who has a certificate for the production or (upon sale) processing of straight-run gasoline;

Returned by the taxpayer to buyers in the event of their refusal of excisable goods (including during the warranty period).

Payment of excise duty is made 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, and for straight-run gasoline no later than the 25th day of the third month following the expired tax period.

The form of tax reporting for excise duties is a tax declaration, which is submitted no later than the 25th day of the month following the tax period, and for transactions with straight-run gasoline - no later than the 25th day of the third month following the expired tax period.

Excise tax- a 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.

Excise tax can be classified according to the following criteria: by belonging to the level of government and management, by belonging to the subjects of payment, by the nature of use, by the method of withdrawal, by the method of taxation, by the fullness of the rights to use tax revenues.

1. By level of government and management: excise tax refers to federal taxes.
2. By belonging to the subjects of payment of excise taxes relate to payments from legal entities and individual entrepreneurs.
3. By the nature of the use of excise duty - these are payments of (non-targeted) general purpose, i.e., funds received from their collection are used without reference to specific events;
4. According to the method of withdrawal, excise taxes also apply to indirect taxes;
5. According to the method of taxation, excise tax refers to non-salary taxes: the responsibility for calculating and paying the tax is assigned to;
6. In terms of the completeness of the rights to use tax revenues: excise taxes are classified as regulatory taxes, since they are credited both to the regional and regional budgets.

The mechanism for calculating and paying excise tax involves determining the amount of tax when performing transactions with excisable products and including the tax amounts in the price of the goods. This means that each economic entity involved in the turnover of excisable goods calculates the amount of excise tax payable to the budget, and upon implementation transfers this responsibility to the next counterparty, up to the final 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 quite narrow and contains the following groups: alcohol and alcohol-containing products, alcoholic products, 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 established restrictions (Table 11).

Products exempt from excise tax Table 11

Name of product	Conditions for tax exemption
	Included in the State Register of Medicines and Medical Products.
	Included in the State Register of Veterinary Medicines and bottled in containers of no more than 100 ml.
perfumery and cosmetic products,	1. with a volume fraction of ethyl alcohol up to 90 percent inclusive; bottled in containers up to 100 ml; presence of a spray bottle. 2. poured into containers of no more than 100 ml; with a volume fraction of ethyl alcohol up to 80 percent inclusive.
	subject to further processing and (or) use for technical purposes; formed during the production of ethyl alcohol from food raw materials, vodka, alcoholic beverages; complying with regulatory documentation approved (agreed upon) by the federal executive body;

Excise tax 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 that the obligation to pay excise taxes arises from the moment of transactions recognized as the object of taxation, taxpayers include all persons performing these transactions, including foreign economic entities. Payers of excise taxes upon transactions with excisable goods are also separate divisions of organizations.

When carrying out transactions with certain types of excisable goods, the specific features of the occurrence of the taxpayer's obligation are established. For example, when taxing transactions 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 taxpayer status are also established for organizations operating under a simple agreement. The Tax Code provides for joint liability for the fulfillment of the obligation to pay excise tax under a simple partnership agreement. However, it is possible to fulfill the obligation to calculate and pay excise taxes both jointly by all partners, and by an individual to whom these obligations are assigned by other participants. This entity is obliged, no later than the day of the first transaction, to notify of the fulfillment of the taxpayer’s duties under the simple partnership agreement and to re-register as a taxpayer conducting general affairs of the simple partnership, regardless of the fact of registration as a taxpayer conducting its own activities. If the obligation to pay excise tax is fully and timely fulfilled by the person fulfilling the obligation to pay excise tax within the framework of a simple partnership, the obligation to pay excise tax by the remaining participants in the simple partnership agreement is considered fulfilled.

Object of taxation

Art. 182 of the Tax Code of the Russian Federation recognizes as an object of taxation a certain list of transactions performed with excisable goods. These include operations for the sale on Russian territory by taxpayers of excisable goods produced by them, operations for the receipt and posting of excisable products, certain types of transfer of excisable goods, including on a toll-toll 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 the transfer of ownership rights to excisable goods by one person to another person on a compensated or gratuitous basis, as well as their use for payment in kind.

Certain transactions involving the transfer of produced excisable goods on the territory of the Russian Federation are also recognized as subject to excise taxation:

• transfer of excisable goods produced from customer-supplied raw materials to the owner of the specified raw materials or to other persons;
• transfer within the structure of the organization of produced excisable goods for further production of non-excisable goods;
• transfer by persons of excisable goods produced by them for their own needs;
• transfer of excisable goods for processing on a toll 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, as well as 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 his withdrawal (departure) from the organization (business company or partnership), as well as the transfer of excisable goods produced under a simple partnership agreement to a participant in the said agreement upon the allocation of his share from the property, being in common ownership of the parties to the agreement, or division of such property.

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

Taxation covers the transfer of excisable goods produced on the territory of the Russian Federation to the authorized (share) capital of an organization, mutual funds of cooperatives, as well as 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.

The peculiarity 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 types of mixing of goods in places of storage and sale (with the exception of public catering organizations), which results in excisable goods, in respect of which Art. 193 of the Tax Code of the Russian Federation establishes a higher excise tax rate than for goods used as raw materials.

In a special group of operations that cause the object of taxation, we can distinguish the operations of receiving (receipt) excisable products. In this case, the object arises only when such excisable products as denatured ethyl alcohol and straight-run gasoline are capitalized. Capitalization means the acceptance for accounting as finished products of excisable products made from our own raw materials and supplies. In addition, for the fact of the emergence of an object, a prerequisite is the presence of appropriate evidence.

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

The conditions for providing a Certificate of Registration of a person carrying out transactions with straight-run gasoline have some distinctive features. Certificates of registration of a person carrying out transactions with straight-run gasoline are issued to organizations and individual entrepreneurs engaged in the following types of activities:

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

To obtain a certificate for the production of straight-run gasoline, it is necessary that the applicant has the capacity to produce the specified type of goods. Production facilities may belong to the applicant organization on the right of ownership, on the right of possession or use, or on other legal grounds.

You can obtain a certificate for processing straight-run gasoline if the applicant has an agreement to provide services for the processing of customer-supplied raw materials, as a result of which straight-run gasoline is produced. This condition must be combined with the requirement for the availability of production capacity for the production of petrochemical products. Based on an agreement for the provision of services for processing straight-run gasoline, a certificate is issued if the applicant is the owner of the gasoline being processed and the agreement is concluded with a manufacturer of petrochemical products.

Transactions exempt from taxation

A number of transactions with excisable products are subject to tax exemption. For such operations in accordance with Art. 183 include:

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

In both cases, in order to obtain exemption from paying excise taxes, it is necessary to provide a bank guarantee to the tax authority in accordance with Art. 74 NK or . In addition, within the prescribed period - documents confirming the fact of export.

To confirm the fact of export to the tax authority at the place of registration of the taxpayer, the following documents must be submitted within 180 days from the date of sale of excisable goods (clause 7 of Article 198 of the Tax Code of the Russian Federation):

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

Excise rates

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

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

Differentiation of rates is provided for by types of excisable products, as well as by their subtypes. For example, since 2011, differentiation of excise tax rates has been provided for classes of motor gasoline and diesel fuel on the principle of reducing rates for higher quality fuel.

Indexation of fixed excise tax rates is provided in accordance with the projected consumer price index.

Certain types of excisable goods, for example alcohol and tobacco products, are subject to mandatory marking with excise stamps or federal stamps. At the same time, the brand serves as a way to identify the legality of production or import of goods into 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 an excise stamp is 150 rubles per 1 thousand pieces, excluding value added tax.

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

• alcoholic products produced on the territory of the Russian Federation, with the exception of alcoholic products supplied for export, are marked with federal special marks. The specified brands are purchased by organizations engaged in the production of such alcoholic products from state bodies authorized by the Government;
• Alcohol products imported into the customs territory of the Russian Federation are marked with excise stamps. These brands are purchased from customs authorities by organizations importing alcoholic beverages.

Labeling of other alcoholic products, as well as labeling with other brands, is not permitted. The federal special stamp and excise stamp are state reporting documents that certify the legality of the production and circulation of alcoholic beverages on 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 domestically produced products are marked with a federal special stamp.

The tax base

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 product 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 are 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 tax, VAT - on excisable goods for which ad valorem tax rates are established;
• as the cost of transferred excisable goods, calculated based on the average sales prices in force in the previous tax period, and in their absence, based on market prices excluding excise tax, VAT - on excisable goods for which ad valorem (in percentage) tax rates are established;
• as the volume of sold (transferred) excisable goods in kind for calculating excise duty when applying a fixed (specific) tax rate and as the estimated value of sold (transferred) excisable goods, calculated on the basis of maximum retail prices for calculating excise duty when applying ad valorem (in percentage) tax rates - for excisable goods for which combined tax rates have been established.

When applying a combined rate for certain types of excisable products, in particular tobacco products, the Tax Code uses the concept of estimated value. 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 a requirement to maintain separate records 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 of transactions with excisable goods for which different tax rates are established. If the taxpayer does not keep separate records, the amount of excise duty on excisable goods is determined based on the maximum tax rate applied by the taxpayer from the single tax base determined for all excise-taxable transactions.

For various types of excisable products, a special procedure for determining the tax base and applying the rate is also applied. For example, when applying the rate for alcoholic products, the tax base is determined as the volume of products sold in physical terms, i.e., in liters, which necessitates conversion to anhydrous ethyl alcohol.

Example: The distillery produces alcoholic products with a volume fraction of ethyl alcohol of 40%. 400 liters were produced in January. of this excisable product. The applicable tax rate is 210 rubles per 1 liter. anhydrous ethyl alcohol. The amount of excise tax on purchased ethyl alcohol is 1,400 rubles. Let's calculate the amount of excise tax.

1. Let’s determine the tax base in terms of anhydrous alcohol: 400 l. * 40% = 160 l.

2. Let’s determine the amount of excise tax on sold excisable products:

• 160 l * 210 rub. = 33600 rub. 00 kop.

3. Determine the amount of excise tax payable on alcoholic products. To do this, the calculated amount of excise duty is reduced by the amount of tax deductions.

• 33600 - 1400 = 32200 rub. 00 kop.

Some features of determining the tax base are established when importing excisable products into the territory of the Russian Federation. It has been established that in this case the tax base is determined 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 kind and the estimated value of imported excisable goods, determined in accordance with Art. 187.1 Tax Code of the Russian Federation.

The tax period is a calendar month- for organizations and individual entrepreneurs, and for persons recognized as excise tax payers 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 taxes

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

A=NB*Cm,

• A— excise tax amount;
• 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 are established is calculated using the formula:

A=NB*Cm + R*Рmax,

• A— excise tax amount;
• NB— tax base in kind;
• Cm— tax rate in rubles per unit of production;
• R— share in percent;
• Рmax. — maximum retail price of excisable goods.

The total amount of excise tax is calculated by adding up all excise tax amounts for each type of excisable goods, taxed at different excise rates, at the end 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 customer-supplied raw materials is obliged to present the excise tax amount for payment to the buyer of the goods or the owner of the customer-supplied raw materials. The excise tax amount 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 case of retail sale of excisable products, the amount of excise duty is included in the price of the goods. At the same time, the excise tax amount is not allocated on product labels and price tags issued by the seller, as well as on checks and other documents issued to the buyer. The amount of excise tax is not allocated as a separate line even in the case when transactions performed with excisable goods are exempt from taxation on the basis of the Code (for example, when selling goods for export). In payment documents, primary accounting documents and invoices, the inscription or stamp “Without excise duty” is made or stamped.

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 amounts of excise tax presented by sellers and paid by the taxpayer when purchasing excisable goods, which are subsequently used as raw materials for the production of excisable goods. In this case, tax deductions are made on the basis of settlement documents and invoices issued by sellers when taxpayers purchase excisable goods, in terms of excise tax amounts actually paid to sellers when purchasing these goods. The condition for applying this deduction is the write-off of purchased raw materials for production.

An important condition for the deduction is the fact that excise tax has been paid. Clause 3 of Art. 201 also establishes that if in the reporting tax period the cost of excisable goods is attributed to the costs of production of other excisable goods without paying excise tax on these goods to sellers, then the amounts of excise duty are subject to deduction in the reporting period in which it was paid to sellers.

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

The conditions for applying deductions when calculating excise duty are listed in Art. 201 Tax Code.

Deadlines for paying excise taxes and submitting reports

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

According to Art. 204 of the Tax Code of the Russian Federation, payment of excise tax on the sale (transfer) by taxpayers of excisable goods produced by them is made based on the actual sale (transfer) of these goods for the expired 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 carrying out transactions with straight-run gasoline and (or) a certificate of registration of an organization carrying out transactions with denatured ethyl alcohol is 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. When receiving (posting) denatured ethyl alcohol by an organization that has a certificate for the production of non-alcohol-containing products, excise duty is paid at the place where the excisable goods acquired into ownership are posted. When straight-run gasoline is received by an organization that has a certificate for processing straight-run gasoline, excise tax is paid at the location of the taxpayer.

Taxpayers are required to submit to the tax authorities at their location, as well as at the location of each of their separate divisions in which they are registered, a tax return for the tax period regarding the transactions they carry out that are recognized as the object of taxation, no later than the 25th day month following the expired tax period, and taxpayers who have a certificate of registration of a person carrying out transactions with straight-run gasoline and (or) a certificate of registration of an organization carrying out transactions with denatured ethyl alcohol - no later than the 25th day of the third month following for reporting.

In Art. 193 Tax Code of the Russian Federation are established rates excise tax Excise tax rates can be divided into three groups:

- hard(specific) tax rates (in absolute amount per unit of measurement), for example, for 2013: for alcoholic products (with a volume fraction of ethyl alcohol over 9%) - 400 rubles. for 1 liter of anhydrous ethyl alcohol contained in excisable goods; for sparkling wines (champagnes) - 24 rubles. for 1 liter; for cigars - 58 rub. for 1 piece; for motor gasoline class "3" - 9750 rubles. per ton; for passenger cars with engine power over 150 hp. - 302 rub. for 1 hp

In relation to fixed excise tax rates, it can be argued that in an economic sense, the excise tax on the relevant goods will be a regressive tax<676>. This means that the retail price of a regular bottle of vodka for 150 rubles. there will be the same amount of excise tax as the retail price of an elite bottle of vodka for 1000 rubles;

- ad valorem(percentage of cost) tax rates: not currently established;

- combined(consisting of firm (specific) and ad valorem (as a percentage of the cost)) tax rates, for example, for 2013: filter cigarettes - 550 rubles. for 1000 pieces + 8% of the estimated cost, calculated on the basis of the maximum retail price, but not less than 730 rubles. for 1000 pieces.

According to paragraphs 1, 2 of Art. 187.1 of the Tax Code of the Russian Federation, the estimated value 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 territory of the Russian Federation and others territories under its jurisdiction. The maximum retail price is the price above which a unit of consumer packaging (pack) of tobacco products cannot be sold to consumers by retail, catering, service industry enterprises, as well as individual entrepreneurs. 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.

Like VAT, excise duty provides a mechanism for tax deductions (Article 200 of the Tax Code of the Russian Federation), but it has significant features and is applied only in individual cases. Thus, when calculating the amount of excise tax on alcohol-containing products and (or) alcoholic products, the specified tax deductions are generally made within the amount of excise tax calculated on excisable goods used as raw materials, produced on the territory of the Russian Federation (clause 1 of Article 200 of the Tax Code RF). By virtue of paragraph 1 of Art. 201 of the Tax Code of the Russian Federation, in order to apply excise tax deductions, a number of conditions must be met, including the availability of payment documents and invoices.

Until January 1, 2007, clause 6 of Art. 200 of the Tax Code of the Russian Federation, according to which the amounts of advance payment paid when purchasing excise stamps for excisable goods subject to mandatory marking were subject to deductions. Accordingly, previously the excise tax was partially paid through the purchase of excise stamps from the state. Now excise (federal special) stamps, for example, on alcoholic products no longer play such a role and are subject to application by virtue of the imperative norm of paragraph 2 of Art. 12 of the Federal Law of November 22, 1995 N 171-FZ "On state regulation of the production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products."

Excise tax, as follows from the general norm (clause 1 of Article 52 of the Tax Code of the Russian Federation), calculated only by taxpayers.

Tax period for excise duty is a calendar month (Article 192 of the Tax Code of the Russian Federation).

General payment period excise duty - for the expired tax period no later than the 25th day of the month following the expired tax period (clause 3 of Article 204 of the Tax Code of the Russian Federation).

Tax return for excise duty, in general, must be submitted no later than the 25th day of the month following the expired tax period (clause 5 of Article 204 of the Tax Code of the Russian Federation).

When applying tax deductions, an excise taxpayer (as well as a VAT taxpayer) may have a situation in which it is not he who must pay the excise tax to the budget, but the state is obliged to reimburse (return, credit) him a certain amount from the budget; if at the end of the tax period the amount of tax deductions exceeds the amount of excise tax calculated on transactions with excisable goods that are the object of taxation (clause 1 of Article 203 of the Tax Code of the Russian Federation). In addition, if the taxpayer sells excisable goods placed under the customs export procedure outside the territory of the Russian Federation, excise tax is not paid (subclause 4, clause 1, article 183, clause 1, article 184 of the Tax Code of the Russian Federation).

Significantly different rules for calculating and paying excise duty are provided for transactions with special types of raw materials - denatured ethyl alcohol and straight-run gasoline (including Articles 179.2, 179.3 of the Tax Code of the Russian Federation) ( go crazy!).

68. Personal income tax: subjects, object of taxation, tax base. Forms of taxable income.

Personal income tax (NDFL) - a tax that is levied on the amount of total income of citizens in monetary terms for the past year.

Subjects of tax (taxpayers) Personal income tax (Article 207 of the Tax Code of the Russian Federation) recognizes individuals who are tax residents of the Russian Federation, as well as individuals receiving income from sources in the Russian Federation who are not tax residents of the Russian Federation.

From determining taxpayer status as tax resident (Evil) or non-resident The choice of the object of taxation and the tax rate depends. Age, sanity, citizenship and other personal characteristics do not affect the recognition of an individual as a taxpayer.

Depending on taxpayer status object of taxation admits:

1) for tax residents- income received from sources in the Russian Federation and (or) abroad;

2) for non-residents- income received from sources in Russia.

The Tax Code of the Russian Federation allocates three forms of income:

1) income in cash;

2) income in kind;

3) income in the form of material benefits.

Income in cash can be paid to an individual in cash directly from the enterprise’s cash desk, transferred to the taxpayer’s bank account or, at his request, to the accounts of third parties. If income (expenses) are expressed (nominated) in foreign currency, for tax purposes they are recalculated into rubles at the rate of the Central Bank of the Russian Federation established on the date of actual receipt of income (on the date of actual expenditure).

TO income in kind relate:

· payment (in whole or in part) for him by organizations or individual entrepreneurs of goods (work, services) or property rights, including utilities, food, recreation, training in the interests of the taxpayer;

· goods received by the taxpayer work performed in the interests of the taxpayer, services provided in the interests of the taxpayer free of charge;

· remuneration in kind .

Material benefit preferential interest is recognized for the use of borrowed (credit) funds, the purchase of goods (work, services) from interdependent persons at a reduced price, and the preferential purchase of securities.

Tax base is a certain amount of income, calculated in accordance with the requirements of Art. Art. 210-213.1 Tax Code of the Russian Federation.

As follows from Art. 210 of the Tax Code of the Russian Federation, the tax base for personal income tax is calculated separately for each type of income for which different tax rates are established (sometimes this is called the regular tax calculation system), and is defined as the monetary value of income reduced by the amount of tax deductions (if possible). .

In addition, four types of tax deductions are provided that reduce the tax base and, accordingly, the total amount of income tax. Tax deductions are provided only to those taxpayers who received income taxed at a rate of 13% during the tax period.

· Standard tax deductions are encouraging. Deductions in the amount of 3 thousand rubles. and 500 rub. are granted for special services to the state and vulnerable categories of citizens (liquidation of the accident at the Chernobyl nuclear power plant, participation in the Great Patriotic War or other hostilities, disability, etc.). Standard deduction of 400 rubles. provided to all taxpayers as a certain minimum income free of taxation. Taxpayers eligible for more than one of the tax deductions listed above will be granted the maximum of the deductions. A deduction of 1,000 rubles is provided to parents for each child in their care.

The procedure for providing a standard deduction is established in Art. 218 Tax Code of the Russian Federation.

· Social tax deductions provided:

o in the amount of income transferred by the taxpayer to charitable purposes in the amount of actual expenses incurred, but not more than 25% of the amount of income received in the tax period;

o in the amount paid by the taxpayer in the tax period for training in educational institutions - in the amount of training expenses actually incurred, but not more than 50,000 rubles;

o in the amount paid by the taxpayer in the tax period for treatment services provided by medical institutions of the Russian Federation, etc.

The procedure for providing a standard deduction is established in Art. 219 of the Tax Code of the Russian Federation.

· Property tax deductions(Article 220 of the Tax Code of the Russian Federation). When making transactions with property, the taxpayer has the right to two types of deductions:

1) income type deduction provided for amounts received by the taxpayer from the sale (realization) of property;

2) expense type deduction- for amounts spent on new construction or the acquisition of a residential building or apartment in Russia.

· Professional tax deductions are provided in the amount of actually incurred and documented expenses directly related to the extraction of income, to individual entrepreneurs, as well as to persons receiving income from performing work (rendering services) under civil contracts or from creative activity.

If deductions exceed income (for example, an individual entrepreneur was able to sell the goods he purchased only at a price lower than the purchase price), then the tax base will be equal to zero (will not become negative) - clause 3 of Art. 210 Tax Code of the Russian Federation. In this case, no tax is paid.