The MRC is established by the state and allows it to control the circulation of specific products. In this case, alcohol is meant, as well as cigarettes. At the legislative level, the obligation of sellers and manufacturers to adhere to the MRC is spelled out.
MRC - what is it?
At the legislative level, a framework of value is fixed, which must be observed. Decoding MRC literally means the maximum retail price.
An entrepreneur should rely on these standards when setting prices for tobacco or alcohol products. He does not have to adhere to the maximum or minimum cost, but going beyond this framework is strictly prohibited by law.
This aspect is regulated by article 187.1 of the Tax Code. According to this document, the MRC should be indicated on the packaging of the finished product. It is also strictly forbidden to produce goods and not to indicate the date and the MRC on it.
Tobacco products
Under the smoke-free law, cigarettes cannot be sold for less than 75% of the maximum retail price. Tobacco is often sold at the highest cost. This is exactly the number that is applied to the pack itself.
By such measures, the state is trying to maintain the health of its citizens. The high price of tobacco is an incentive to abandon a bad habit, as the cost of cigarettes will increase. This method also has one big drawback. With the constant growth of the MRC for cigarettes, citizens will increasingly use their own products or fakes of dubious quality. Such measures can have a very negative effect on human health.
Additionally, the MRC on cigarettes does not allow some sellers to establish a monopoly. For example, a small store, the only one in the entire village, could uncontrollably raise prices. Products would still be in demand, as there is no alternative, and therefore the seller would profit from the dependence of people. The MRC sets the highest possible price. This means that the entrepreneur cannot raise it above the set bar. If the seller violates the law and sells his goods at an inflated price, he faces administrative liability.
An entrepreneur selling cigarettes must know what it is - MRC on tobacco. According to article 187.1 of the Tax Code of the Russian Federation, the seller must set prices independently.
A manufacturer can do this in the following ways:
- Apply directly to a pack of cigarettes.
- Set the size separately for each product name.
This is done to correctly calculate the excise tax paid by the manufacturer.
Excise taxes
This is the name of the type of tax on popular goods established within the country. It is subject to:
- Alcoholic beverages (strong alcohol, wine, beer, etc.).
- Tobacco products.
- Petrol.
- Diesel fuel.
- Cars.
- Jewelry.
- Natural gas.
- Motorcycles.
Such taxes help the state to profit from goods that are most often purchased by citizens. At the same time, such goods are not essential items, so a person can easily live without them.
Excise tax can be called a luxury tax. The government is constantly introducing new fees, as well as increasing existing ones. These measures can reduce taxation on essential goods, and therefore significantly reduce their cost.
This tax also has a negative side - harm to public health. With rising prices, such as alcohol, people have to look for a cheaper alternative. In this case, there is a very high risk of collision with counterfeit goods - an illicitly sold low-quality product.
Alcoholic products
If we talk about alcohol, what is it - MRC? These are measures that allow the state to control the circulation of such goods, as well as preserve the health of citizens.
The Ministry of Finance proposed to establish an MRC for vodka in the amount of 205 rubles for 0.5 liters. Moreover, now similar conditions apply to products with a strength of 37%. Previously, manufacturers made alcohol with indicators slightly below 40 degrees. This allowed them to avoid restrictions regarding the MRC.
The establishment of an MRC on alcohol allows the state to maintain the health of citizens, since buying expensive alcohol is regularly extremely unprofitable. However, there again lies a pitfall.
Some people with low incomes have to turn more often to sellers of counterfeit or homemade alcohol. Such products are made without observing GOST, as well as other standards, and can cause irreparable harm to human health. Unlike counterfeit cigarettes, alcohol is much more dangerous.
RRC
This abbreviation implies a suggested retail price. It is set by manufacturers and advised to implement it. In certain circumstances, this is a prerequisite when concluding contracts.
The state does not punish sellers for exceeding this barrier, but the manufacturer of the goods may refuse to cooperate. It is also possible to apply penalties for violation of the terms of the contract.
The main difference between the two concepts discussed above is that the MRC introduces the state and thus controls the circulation of specific products. A RRP set manufacturers based on market needs, prevailing circumstances, as well as personal plans. For ignoring the RRC is not threatened with administrative responsibility.
Punishment for non-compliance
Overestimation of MRC:
- For individuals - penalties of up to 5 thousand rubles.
- For legal entities, the amount is double the amount of profit received during the trading period with violations.
- For officials, the fine is about 50 thousand rubles.
Understated MRC:
- For individuals and legal entities, the amount of sanctions remains at the same level.
- For officials a fine of 100 thousand rubles was imposed.
It is important to note that the manufacturer and supplier are not responsible for the actions of the seller, which means that the penalty only threatens the latter.
Thus, the seller must know what it is - MRC, as well as comply with regulatory requirements. Otherwise, administrative responsibility ensues and large fines are threatened.