The economic essence of taxes is revealed in the fact that the tax:

acts as an indirect regulator of economic development;

serves as an instrument of structural, anti-inflationary regulation;

is a mandatory attribute of participants in business relations and the main source of the formation of state revenues;

serves as one of the ways to regulate the state budget deficit;

is one of the effective means of achieving acceptable social equality and fairness in market conditions, distribution and redistribution of income of various social strata of the population;

serves as one of the tools to influence the investment activity of economic entities.

Taxes serve as a source of formation of state budget revenues. With the help of taxes, the state withdraws and appropriates a part of the produced national income, therefore taxes and the tax system directly depend on the level of development of the state mechanism. The Tax Code of the Russian Federation determined that the tax is a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of their funds in order to financially support the activities of the state and municipalities.

Each tax contains the following elements : subject, object, source, unit of taxation, tax rate, tax salary, tax incentives. Subject of tax, or taxpayer, - a natural or legal person who is obliged by law to pay tax. Tax object- subject subject to taxation (income, property, goods). Tax source- income of the subject (salary, profit, %), from which the tax is paid. Tax unit- unit of measurement of the object (for income tax - the currency of the country, for land tax- hectare, acre). tax rate- the amount of tax per unit of taxation. tax salary- the amount of tax paid by the subject from one object. tax incentives- full or partial exemption of the subject from taxes in accordance with the current legislation (discounts, deductions, etc.). The most important tax benefit is non-taxable minimum- the smallest part of the object, exempt from tax.

Functions of taxes. fiscal- reflects the purpose of taxes, the reason for their appearance, with the help of taxes, the financial resources of the state are formed. Economic includes: Distribution– as a tool for the distribution and redistribution of GDP. stimulating- is manifested in the introduction of tax incentives, in the differentiation of tax rates. Control - control over the correct calculation, timely payment and correct completion and timely submission of tax returns.

1. Classification of taxes.

Withdrawal method:- direct; - indirect (VAT, excises, customs duties). 2. By shifting the tax burden:- transferable (indirect); - non-transferable (direct) 3. According to the method of taxation:- taxes from legal entities; - taxes from individuals; - general taxes. 4. According to the object of taxation:- property; - rent; - from proceeds; - taxes on consumption. 5. By unit of taxation:- economic taxes; - settlement. 6. For tax rates:- progressive; - regressive; - proportional; - solid; - multiples of the minimum wage. 7. By area of ​​operation:- obligatory; - special. 8. By targeting:- abstract; - concrete. 9. By way of expression:- cash; - non-cash. 10. According to the general feature of the tax source:- taxes on income; - taxes on expenses; 11. By source of payment:- individual; - included in the cost; - at the expense of balance sheet profit; - at the expense of net profit; - from revenue. 12. According to the method of taxation and collection:- cadastral; - declaration; - at the source. 12. On a structural and administrative basis:- federal; - regional; - local.

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

- solid(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 (champagne) - 24 rubles. for 1 liter; for cigars - 58 rubles. for 1 piece; for automobile gasoline class "3" - 9750 rubles. per ton; for passenger cars with engine power over 150 hp. - 302 rubles. for 1 hp

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

- ad valorem(as a percentage of value) tax rates: not currently established;

- combined(consisting of solid (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 calculated cost is the product of the maximum retail price indicated on the unit of consumer packaging (pack) of tobacco products and the number of consumer packaging units (packs) of tobacco products sold (transferred) during the reporting tax period or imported into the territory Russian Federation and other territories under its jurisdiction. Maximum retail price represents the price above which a unit of consumer packaging (pack) of tobacco products cannot be sold to consumers by retailers, Catering, service industries, 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.

As in the VAT, the excise provides for a mechanism tax deductions (Article 200 of the Tax Code of the Russian Federation), but it has significant features and is applied only in individual cases. So, when calculating the amount of excise tax on alcohol-containing products and (or) alcoholic products, these 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 settlement documents and invoices.

Until January 1, 2007, paragraph 6 of Art. 200 of the Tax Code of the Russian Federation, according to which the amounts of the advance payment paid when acquiring excise stamps for excisable goods subject to mandatory labeling were subject to deductions. Accordingly, previously the excise 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 clause 2 of Art. 12 federal law dated November 22, 1995 N 171-FZ "On state regulation of the production and circulation 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, article 52 of the Tax Code of the Russian Federation), calculated only by taxpayers.

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

Total due date excise - for expired taxable period no later than the 25th day of the month following the expired tax period (clause 3, article 204 of the Tax Code of the Russian Federation).

Tax return for excise, in the general case, it is subject to submission no later than the 25th day of the month following the expired tax period (clause 5, 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 he does not have to pay excise to the budget, but the state is obliged to reimburse (return, set off) 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, article 203 of the Tax Code of the Russian Federation). In addition, if the taxpayer sells excisable goods placed under the customs procedure for export outside the territory of the Russian Federation, the 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 operations with special types of raw materials - denatured ethyl alcohol and straight-run gasoline (including art. art. 179.2, 179.3 of the Tax Code of the Russian Federation) ( fuck!).

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

Personal Income Tax (PIT) - tax on the amount total income citizens in monetary terms for the past year.

Tax subjects (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 who receive 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 depends on the choice of object of taxation and the tax rate. Age, sanity, citizenship and other personal characteristics do not affect the recognition of an individual as a taxpayer.

Depending on the status of the taxpayer 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 in cash directly from the cash desk of the enterprise, transferred to the bank account of the taxpayer or, at his request, to the accounts of third parties. If incomes (expenses) are expressed (nominated) in foreign currency, for tax purposes they are recalculated into rubles at the exchange 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 (works, services) or property rights, including utilities, meals, recreation, training in the interests of the taxpayer;

· goods received by the taxpayer works performed in the interests of the taxpayer, services rendered in the interests of the taxpayer free of charge;

· wages in kind .

material gain preferential interest is recognized for the use of borrowed (credit) funds, the purchase of goods (works, services) from related parties at a reduced price, preferential purchase of securities.

tax base is a certain amount of income, calculated in accordance with the requirements of Art. Art. 210-213.1 of the 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 shedular tax calculation system), and is defined as the monetary value of income reduced by the amount of tax deductions (if possible) .

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

· Standard tax deductions are encouraging. Deductions in the amount of 3 thousand rubles. and 500 rubles. 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. is provided to all taxpayers as a certain minimum of tax-free income. Taxpayers entitled to more than one of the above tax deductions are granted the maximum of them. A deduction in the amount of 1,000 rubles is provided for parents for each child who is in their care.

Provision procedure standard deduction established by Art. 218 of the Tax Code of the Russian Federation.

· Social tax deductions provided:

o in the amount of income transferred by the taxpayer for charitable purposes in the amount of actually incurred expenses, 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 education in educational institutions, - in the amount of actually incurred expenses for training, but not more than 50,000 rubles;

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

The procedure for granting a standard deduction is established by 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 deduction provided for the amounts received by the taxpayer from the sale (realization) of property;

2) expense type deduction- by amounts spent on new construction or 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 generation of income, to individual entrepreneurs, as well as to persons receiving income from the performance of work (rendering of services) under civil law contracts or from creative activity.

If deductions exceed income (For example, 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 zero (does not become negative) - paragraph 3 of Art. 210 of the Tax Code of the Russian Federation. In this case, the tax is not paid.

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

Who pays the excise

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

What is the tax period for excise duty?

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

• calculation of the amount of tax;
• accrual of excise expenses;
• determining the amount of tax deductions;
• implementation of excise settlements with the budget.

Period for calculating the amount of excise

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

Acc \u003d St * ObPr

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

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

The tax rate and the procedure for calculating the payment is determined depending on the type of product sold by you, transferred on a give-and-take 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. In the event that you have performed excisable transactions with a car or motorcycle, the calculation of the amount of tax 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 the rate in rubles per 1000 cigarettes (cigarettes) plus as a percentage of the retail price. For tobacco, the rate is set in rubles per kilogram, for cigars and cigarillos - per piece (1,000 pieces) without retail price.

It is necessary to calculate the amount of excise at the end of the reporting period - no later than the end of the month. It is advisable to calculate the excise tax not for each batch of manufactured (introduced) products, but in aggregate based on the results of the calendar month. The calculation must be done 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 the goods, a certain amount must be reflected in the accounting as expenses. Similarly to the calculation, for the calculation of excise, a period is set - a calendar month. To calculate excise tax per month:

1. Determine the number of manufactured (sold) products in the context of types of goods. If your company's activity is related to the production of beer, then you need to take into account separately the amount of sold non-alcoholic beer and beer with an alcohol content of more than 0.5%. This is due to the fact that for these categories of goods different tax rates are provided.
2. Calculate the amount of tax based on the volume of goods and the rate established for it in the Tax Code.
3. Reflect excise expenses in accounting in the total amount: upon sale - according to Dt 90.4, upon receipt of gasoline for processing - according to Dt 19, for unconfirmed export - according to Dt 91.2.

When to report tax deductions

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

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

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

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

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

In what tax period is the excise tax paid?

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

Operation	Payment term	Example
General order	Until the 25th of the next tax period	Brewery "Sokol" in September 2016 sold beer in the amount of 17.320 bottles. 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	JSC "Nefteprom" is engaged in the processing of straight-run gasoline. 07/27/16 Nefteprom accepted 12,410 tons of gasoline for processing. The excise tax for July was paid by Nefteprom on 10/04/16 (until 10/25/16).
Sale of middle distillates in favor of foreign companies in the territory of the Russian Federation		JSC Glavmash, a supplier of bunker fuel, in September 2016 sold the goods of the Czech company Slava (on the territory of the Russian Federation). Glavmash transferred the excise tax for this supply on 03/12/17 (until 03/31/17).
Sale 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 sells excisable goods of a Finnish company, the goods are placed under the customs export procedure. The excise tax for the goods was transferred to the budget on 10/17/17 (until 10/25/17).

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

Advances on excises: calculation, payment, terms

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

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

Also, the excise duty 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 amount of the advance is determined as a derivative of the above values.

The advance payment for the excise tax on the purchase of the next month should be paid before the 15th day of the current tax period. The question arises: how to calculate the amount of the advance if the purchase of alcohol is only planned, but not yet 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 is not carried out, but its volume is specified in the contract, you can calculate the advance payment based on the indicator specified in the agreement.

Example #1.

On November 10, 2016, Spirprom JSC and Solnechnaya Dolina JSC signed a contract for the supply of alcohol (share 6.5%) - 118 liters. Delivery of alcohol to the warehouse of "Solnechnaya Dolina" is scheduled for 12/28/16.

In order to pay the excise advance payment on time (until 11/15/16), the accountant of Solnechnaya Dolina made the following calculation:

118 l * 400 rub. (set rate) = 47.200 rubles.

The amount was transferred to the budget on 11/12/16. The account of the "Sun Valley" reflects the following:

date	Debit	Credit	Operation description	Sum	A document base
12.11.16	19 Excises	68 Excises	Reflected the accrual of the amount of the advance excise tax on the upcoming supply of alcohol from JSC "Spirtprom"	47.200 rub.	Accounting reference-calculation
12.11.16	68 Excises	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 amount of the advance by submitting to the tax office:

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

All of the above documents were provided by Solnechnaya Dolina on time - 11/13/16 (before the 18th of the current tax period).

Q&A on excises

Question: In September 2020 head company JSC "Spirtglavprom" handed over to the branch "Vostochny" a batch of alcohol for the subsequent production of alcoholic beverages. Is Spirtglavprom obliged to accrue and pay excise tax to the budget?

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

Question: 08/12/16 Serpantin JSC plans to purchase alcohol from Spirtsnab LLC for the subsequent production of Stopka vodka. How long does it take for Serpentine to hand over the tax notice to the seller?

Answer: "Serpentine" no later than 08/09/16 (3 days before delivery) must transfer to "Spirtsnab" a notice with a mark from the tax authority.

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

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

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

Is excise tax a direct or indirect tax?

An excise tax is a markup on the price of a commodity sold. This raises the price of the product, and ultimately the buyer pays for it. Such a scheme means that the excise is an indirect tax. The principle of calculation for it is somewhat similar to the rules applicable to VAT.

Excisable goods

Formally, the object of excise taxation are operations with a certain group of goods, which, as already mentioned, are massive. The list of such goods is approved in Article 181 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, motor oils. Excisable are also cars, motorcycles and electronic cigarettes.

Accordingly, the payers of excises become companies and entrepreneurs who perform operations subject to excises, that is, they sell the above excisable goods. own production(Clause 1, Article 182 of the Tax Code of the Russian Federation). Such a taxpayer is obliged to include the excise in the price of the goods, based on their approved rates.

excise rates

Excise 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, set 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 even though the excise tax, determined as a percentage of the cost, is quite acceptable Russian legislation, in fact there are no such excises in the Code. Most excisable goods are taxed at flat rates, and only a few types of tobacco products are subject to combined rates.

Excise calculation and reporting

The sale of excisable goods of different categories primarily means the need for separate accounting. Excises at different rates should be determined separately.

Payers of this tax must pay the budget on a monthly basis. It is this tax period for excises established by Article 192 of the Tax Code. Those transactions for the sale of excisable goods, the date of which fell on this billing period, are taken into account.

The tax declaration on excises is also submitted at the end of the month. But there is no single format for this report. All excisable goods are combined into three groups, each of which has its own form. So, the order of the Federal Tax Service of Russia No. ММВ-7-3/1 dated January 12, 2016 approved two declaration forms: for alcoholic products and a common 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 excises, 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 the member states of the customs union.

The deadline for filing the report and paying excise duty is the same. In normal cases, it is necessary to pay off the budget and file a declaration when the excise tax period is over by the 25th day of the month following the reporting one. An exception is excise duty payers who carry out operations with straight-run gasoline or denatured ethyl alcohol. For them, the end date will be the 25th day 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 itself is approved as the 25th day of the sixth month following the reporting one.

Entrepreneurs pay a variety of taxes, which are both direct and indirect. Fees are also charged for the sale of certain types of goods. Next, we will talk about a specific tax on products that are under special control of the state - excises.

Excise rates and excisable goods

The tax period for excises is understood as the period of time by the end of which the organization delivers tax return and transfer funds to the budget. The excise itself This indirect tax , already added by the enterprise to the price of the goods.

It does not depend on the profit of the company or individual entrepreneur in comparison with the conditions established for the payment of direct taxes. Regardless of the size of the chain that the goods pass from the producer through the sellers to the consumer, it is paid from the pocket of the final buyer.

This type of tax applies to highly profitable product, which is not an essential product. This also includes socially harmful goods.

The list of excisable goods is given in Article 181 of the Tax Code. This includes:

1. Alcohol-containing products (in which alcohol is more than 9%) and alcohol.
2. Alcohol of any kind.
3. Tobacco and tobacco products consumed by heating.
4. Passenger cars and motorcycles with an engine power of more than 150 hp.
5. Diesel fuel and gasoline (petroleum products).
6. Electronic cigarettes and e-liquids.

A common feature of goods considered excisable is their high profitability at low production costs. Because of this, they are attractive as a way to fill the budget.

These products are subject to excise both when produced in Russia and when imported into the country. All products can also be divided into 2 groups:

1. Those that must have mandatory labeling (tobacco products and alcoholic products).
2. Products that do not need to be labeled ( vehicles and fuel).

Note that putting down one brand per unit of goods costs about 0.075 rubles.

Form and content of the document

Declaration in tax service for payment of excise taxes are paid based on the results of the previous calendar month. There is no standard format for this report in the legislation. In total there are 3 document forms used for 3 main groups of goods subject to excise duty.

Order of the Federal Tax Service of the Russian Federation No. MMV-7-3 / 1 fixes two forms of the declaration:

• for alcoholic products and ethyl alcohol;
• for oil products, fuel and vehicles.

The order of the Ministry of Finance No. 146n provides a report form for persons selling tobacco products. Those who are involved in the import of excisable goods into Russia report according to the declaration given in the Order of the Ministry of Finance No. 69n. The deadlines for filing reporting documents and making tax payments are the same.

In the declaration you need to specify the amount of excise taxes for each type of product and the size calculations made tax base. The enterprise must provide in the document the codes of the ongoing economic activity, information on transactions carried out with goods subject to this tax, as well as on the volume of production.

Declaration filing options:

1. Independently, through an authorized person or representative of a business entity.
2. Sending by mail, requesting an inventory of attached documents and notification of receipt of the letter.
3. By sending the declaration in electronic form (for example, on the IFTS website).

One part of the declaration is filled in by the taxpayer himself, and the other part is already drawn up by employees of the tax service.

Excisable goods are under special jurisdiction of the state and are subject to a special tax. The list of products with which the tax is paid is enshrined in the Tax Code of the Russian Federation, but changes are made to it from time to time. It is paid by the business entities that produce or sell these goods.