What is excise duty? Excise tax payment

Not all business entities know what excise duty is. Meanwhile, this tax has a regulatory function in the circulation of certain categories of goods. It is charged from entrepreneurs and legal entities when conducting operations with such goods. Let us consider in more detail what excise duty is.

General information

There are several signs by which excise duty can be characterized. In particular, by belonging to the level of management and power, it is considered federal tax. According to the specifics of use, excise duty is a payment of general (inappropriate) purpose. In other words, the funds that come from its collection are distributed without regard to specific events. According to the method of exemption, tax is considered indirect, as is VAT. According to the method of taxation, it refers to fixed deductions. This means that the duty to calculate and pay excise duty lies with the payer.

Mechanism

What is excise tax in practice? The calculation and deduction mechanism involves determining the size of the tax in the process of performing transactions with a particular product category. The amount of excise tax is included in the price of the goods. This means that each business entity that participates in the circulation of a certain product makes an appropriate calculation. In the process of product sales, the obligation to deduct the amount received passes to the next counterparty. This happens to the end consumer. As a result, the burden of taxation is imposed on him.

Product Composition

The legislation establishes a list of goods during operations with which the tax in question is charged. This list is quite narrow. In particular, excise taxes are established in the Russian Federation on:

1. Cigarettes
2. Cars.
3. Motor oils.
4. Alcoholic products.
5. Diesel fuel.
6. Automobile and straight-run gasoline.
7. Alcohol and alcohol-containing products.

The excise tax on beer is also deducted in the Russian Federation. The Tax Code provides for certain benefits in relation to certain types of goods. They are subject to certain restrictions.

Subjects

Considering what is the excise tax, it is necessary to give some explanation on the persons who are responsible for the calculation and deduction of tax. Its occurrence is established by Art. 179 Tax Code. The entities are legal entities, individual entrepreneurs who carry out certain operations, including moving products through the customs zone of the Russian Federation. This category includes all relevant persons, including foreign ones. Separate units of legal entities may also be subjects that pay customs excise taxes.

Features of the obligation

They are installed for certain types of goods. For example, excise tax on direct distillation gasoline is calculated and deducted only by its direct producers. A similar rule applies to enterprises that produce petrochemicals from the specified type of fuel purchased by them. A number of features of the occurrence of tax deduction obligations are also established for organizations that carry out their activities on the terms of a simple partnership agreement. The Tax Code provides joint responsibility by its execution.

Along with this, the law allows the repayment of obligations by all partners jointly, and by one person authorized by the remaining members of the association. This entity must notify the tax service of the fulfillment of the payer's obligations under the terms of the contract no later than the day of the relevant operation.He must re-register, regardless of whether he has registered with the control body as a person conducting independent activities. Timely and full payment of excise duty by an authorized entity suggests that the obligation to deduct tax to the budget by other members of the partnership is fulfilled.

Object of taxation

In accordance with Art. 182 of the Tax Code, a specific list of transactions with a certain category of goods is recognized as it. These include, in particular:

1. Realization of excisable products manufactured by the payer in the territory of the Russian Federation.
2. Receipt and posting of goods included in the special list.
3. Some types of transfer of excisable products, including tolling.
4. The movement of goods across the border of the Russian Federation.

The sale of products is the transfer of ownership of it by one entity to another on a free or paid basis. This operation also involves the use of products as an in-kind payment. The object of taxation also arises during the sale by owners of products included in the list of excisable goods that are ownerless, confiscated or subject to municipal / state ownership.

Transfer of goods

It can be carried out in various ways. For example, the transfer of excisable products:

1. Made from tolling raw materials to its owner or other persons.
2. In the structure of the enterprise manufactured excisable goods for the subsequent production of excisable goods.
3. Persons who released it for their own needs.
4. In the territory of the Russian Federation, the enterprise that manufactured it, to its participant upon his retirement (withdrawal) from the company, etc., when the share of the partnership member is allocated from the common property or when the latter is divided.
5. For subcontracting processing.
6. In the territory of the Russian Federation, the persons who manufactured it, to the share (authorized) capital of companies, mutual funds, in the form of contributions under simple partnership agreements.

Posting

This group of operations is considered separately. The object of taxation occurs when capitalization of certain types of goods. In the framework of this operation, the subject is required to calculate and deduct excise tax on direct distilled gasoline and alcohol (ethyl denatured). Posting is the process of acceptance as finished products of goods included in the special list released by the company from its own materials and raw materials. The legislation establishes a necessary condition for organizations engaged in the production of these products. These enterprises are required to have a certificate. Consider what kind of document.

Certificate

Businesses receive it voluntarily. The certificate is not a document that prohibits or permits one or another activity indicated in it. It does not replace a license for the manufacture of methylated spirits or non-alcohol-containing products. The certificate acts as a document directly related to the calculation of excise duty. It is issued to enterprises subject to the requirements established by Art. 179.2 of the Tax Code in paragraph 4.

Features of obtaining a document

The legislation establishes certain conditions under which a certificate is provided to an entity. The registration document of a person conducting operations with direct distillation gasoline is issued to individual entrepreneurs and legal entities that:

1. The specified type of fuel is produced, including using tolling raw materials.
2. They produce petrochemical products. Moreover, its production should be carried out from straight-run gasoline or using tolling raw materials.

To obtain a certificate, the entity needs to have the production capacity to produce this type of product. They may belong to a person on the basis of rights of use, possession, ownership or other legal grounds.The certificate is provided if the applicant company has an appropriate contract. It must contain the conditions under which the person processes tolling followed by the production of gasoline direct distillation. This provision should be combined with the established requirement for the availability of capacities for the manufacture of petrochemical products. In accordance with these documents, a certificate is provided if the applicant enterprise acts as the owner of the processed fuel, and the contract is concluded with an organization manufacturing petrochemical products.

Excise Rates

They are established in Art. 193 Tax Code. On the territory of the Russian Federation, uniform tariffs apply. They are classified as combined and solid. The latter are set in absolute value to 1 unit. tax base. For example, per 1 ton of oil products, per 1 liter of ethyl anhydrous alcohol. Combined excise rates involve a combination of a specific (solid) component and a fraction of the estimated price.

The legislation provides for the differentiation of tariffs depending on the type of goods. For example, since 2011 it has been installed for fuel. For higher quality products, excise taxes are reduced. Quality, in turn, is determined by the class of fuel. Along with this, the law also provides for an increase in excise taxes. It is worth saying that at one time there were discussions on this issue in the State Duma and the Government. In particular, a tax increase was discussed for fuel products.

Marking

It is made in relation to certain types of goods. For example, by deducting the excise tax on alcohol, the economic entity must confirm the legality of its production or import into the territory of the Russian Federation. Products whose alcohol content is above 9% are labeled in the following order:

1. Produced on the territory of the Russian Federation, except for that intended for export, it is identified by federal brands. They are acquired by enterprises that produce goods and pay excise taxes on alcohol on their own. Brands are purchased at government agencies authorized by the Government.
2. Imported into the country is identified by excise stamps, which are bought by importers in customs structures.

The tax base

It is determined by art. 187 Tax Code and is calculated separately for each type of product. Each category has its own rate. The tax base in accordance with it is determined:

1. In the form of the volume of transferred (sold) products in physical terms. This rule applies to goods for which fixed tariffs are set.
2. As the price of the transferred (sold) products excluding VAT and excise tax. It is calculated in accordance with the value determined in accordance with the provisions of Art. 40 Tax Code. This rule is used for products for which ad valorem (interest) tax rates are set.
3. In the form of the volume of sold (transferred) products in physical terms for calculating the tax when using the solid tariff and in the form of the estimated price. The latter is determined in accordance with the maximum retail value when applying the ad valorem rate. This provision applies to products for which combined tariffs are provided.
4. As the value of the transferred products, calculated in accordance with the average selling prices that were in force in the previous tax period. If it is not possible to establish them, market indicators without VAT and excise taxes are taken into account. This rule is used for products for which interest tax rates have been established.

Estimated price

It is used to determine excise taxes on cigarettes.The estimated price is the product of the maximum retail price indicator indicated on the unit of packaging (packs) of tobacco products and the number of units sold during the tax period or imported into the Russian Federation. By marginal cost is understood such, above which the product cannot be sold to end users. The maximum retail price is determined by the payer individually for each brand or product name.

Accounting

The procedure for its implementation is determined by Art. 190 Tax Code. The article, in particular, states that the payer should organize a separate accounting of transactions with goods for which different tax rates are established. If this requirement is not met, then the amount of deduction is determined in accordance with the maximum of all tariffs applied by the subject from a single base established for all objects of taxation.

Tax exemption

The legislation establishes a number of operations in the course of which the entity does not have a duty to pay tax. These include:

1. Import into the territory of the Russian Federation of goods in respect of which a denial of state benefit has been committed and which must be turned into municipal or state property, and also placed in a port SEZ.
2. The sale of products included in the list for export.
3. Transfer of excisable goods for the production of other products of the same category between divisions of the same enterprise. At the same time, the requirement that these structural units do not act as independent payers must be fulfilled.
4. The initial sale of ownerless or confiscated goods, which were refused in favor of the state and which should be turned into municipal or state property, are transferred for industrial processing under the control of the tax service or destruction.

The subject is exempted from the payment of excise duty upon completion of the following export operations:

1. Export of goods outside the country in an appropriate mode.
2. Import of products to the port SEZ.

To obtain exemption in both the first and second cases, it is necessary to provide the customs service with a bank guarantee in accordance with Art. 74 Tax Code or a bank guarantee, as well as documents certifying export.