Excise tax is a tax that is levied on entrepreneurs and organizations in the process of their transactions with certain categories of goods. This payment is charged, including when moving products across the border of the Russian Federation.
Key features
Excise taxes, payers, rates, objects of taxation terms of payment - all this is defined in the Tax Code. The Code also establishes the key characteristics of the payments in question. The criteria for determining their characteristics are:
- Completeness of use rights.
- Belonging to the subjects of payment.
- Nature of use.
- The method of withdrawal.
- Belonging to the level of management and power.
- Taxation method.
In accordance with belonging to the level of management and power, the excise tax acts as federal tax. According to the nature of use, it is a deduction for inappropriate purposes. This means that the amounts received are distributed without reference to certain events. Excise tax payers are legal entities and entrepreneurs. According to the method of withdrawal, deductions are classified as indirect, like VAT. According to the taxation method, excise tax is deemed to be fixed tax. The responsibility for the calculation and deductions to the budget lies with the economic entity. In accordance with the full rights, excise taxes are regulatory taxes. They can be sent to both the federal and the regional budget.
Specificity
The mechanism of calculation and subsequent deductions to the budget involves determining the amount when making transactions with a particular product category and including it in the cost of products. This means that each business entity that participates in the sale of excisable goods makes an accrual and, when selling products, transfers this obligation to the next person to the final consumer. The latter, in fact, bears the burden of deductions. Excise taxes, payers and objects, acting as normative categories, affect the replenishment of the revenue side of the budget. At the same time, they provide regulation of the consumption of a certain category of products.
Let’s further consider how excise tax payers are defined in the Tax Code, excisable goods bids for calculation.
Product Composition
Participating in the circulation of certain categories of products, economic entities act as payers of excise taxes. Petroleum products (automobile and straight-run gasoline, motor oil, diesel fuel), alcohol, alcohol-containing and tobacco products, beer, and alcoholic beverages can be used in trade only when the stipulated amounts are paid to the budget. The Tax Code establishes the exemption of certain product categories from this obligation subject to a number of restrictions.
Subjects
Payers of excise taxes are recognized as persons moving goods across the border of the Russian Federation; individual entrepreneurs, organizations providing domestic turnover. In Art. 179 of the Tax Code, it is established that the accrual obligation arises from the moment certain operations are performed. In this regard, payers of excise taxes are all persons who commit them. These include, among other things, foreign business entities. Excise tax payers are also separate divisions of companies.
Features of the obligation
It should be said that excise tax payers are enterprises that operate in the form of a simple partnership. The Tax Code establishes joint liability for the deduction of mandatory amounts to the budget under the relevant agreement.At the same time, this obligation is allowed to be fulfilled both by all comrades jointly and by an individual entity. In the latter case, it is assigned to the person by all other participants in the company.
The specified entity shall not later than the date of the relevant operation notify the tax service of the fulfillment of the relevant obligation by him within the terms of the simple partnership agreement. At the same time, he must register again. In this case, he will act as a taxpayer who conducts the affairs of society. This obligation arises regardless of whether it is registered as an entity carrying out independent activity or not. With the timely and complete implementation of the established rules by the entity conducting the affairs of the company, the remaining comrades - payers of excise taxes will be exempted from the need to make contributions to the budget.
Object of taxation
The operations provided for in the Tax Code act as it. Excise tax payers are enterprises that carry out:
- Production and sales of products on the territory of the Russian Federation.
- Receipt and posting of products.
- Some types of transmission, including tolling.
- Moving products across the border of the Russian Federation.
Payers of excise taxes and objects of taxation: characteristics
The implementation is the transfer of ownership of the relevant product categories from one entity to another on a gratuitous / reimbursable basis, as well as their use in kind. Excise tax payers are business entities that carry out certain operations to provide products manufactured by them. In particular, we are talking about the transfer of:
- products released from raw materials supplied its owner or other persons;
- in the structure of the company manufactured products for the subsequent creation of excisable goods;
- entities that produced products for their own needs;
- for processing on a toll basis;
- in the territory of the Russian Federation by the subjects of their products to the share (authorized) capital, mutual funds, as well as in the form of a contribution in accordance with a simple partnership agreement;
- the company the products it produces to its member as part of its disposal (exit) from the company;
- by a simple partnership when allocating a share of a participant from property that is in common ownership, or during its division.
Excise tax payers are also those companies that sell products that are ownerless, confiscated or subject to transfer to municipal / state ownership, the list of which is provided for in the Tax Code. As an operation, in the course of which there is an obligation to make the deduction in question, the import of the corresponding products into the territory of the Russian Federation also acts.
Production
This operation in the framework of excise taxes has a number of features. One of them is set in Art. 182, paragraph 3 of the Tax Code. The norm states that production is any form of mixing of products in places of their sale and storage when an excisable product is created. The exception is catering. In Art. 193 Tax Code provides a list of products to which an increased tariff is applied in comparison with those that are used as raw materials.
Getting
Posting operations belong to a special group of processes. Excise tax payers are companies that produce straight-run gasoline and denatured ethyl alcohol. Capitalization is the acceptance of the relevant product categories as finished products. They must be released from their own raw materials. In this case, excise tax payers must have an appropriate certificate. It indicates the types of activities that are prohibited or allowed to conduct. Certificates are issued on a voluntary basis. They replace the license for the release of non-alcohol-containing products or meth.Accordingly, the certificate acts as a document directly related only to the taxation of denatured alcohol.
Straight run gasoline
To carry out transactions with it, the company must also have a certificate. However, the conditions for its provision have some features. Permission is granted to companies conducting the following activities:
- Production of gasoline direct distillation, including tolling raw materials.
- Petrochemical production. At the same time, straight-run gasoline should be used in production.
To obtain the appropriate certificate, the applicant must have at his disposal the necessary capacities for the production of these products. They may be in his property, in possession, use or belong to him on other legal grounds. Another condition is the existence of an agreement on the provision of services by a business entity for the processing of tolling materials, under which straight-run gasoline is produced. Based on this agreement, permission is granted if the applicant acts as the owner of the processed raw materials and it is concluded with the manufacturer of petrochemical products.
Exemptions
Operations that do not act as an object of taxation are given in Art. 183. These include:
- Sale of products for export.
- Transfer of products for the production of other excisable goods between divisions of the company. At the same time, they should not make other independent contributions to the budget.
- Import into the territory of the Russian Federation of products that were refused and which should be transferred to municipal or state ownership or placed in a port SEZ.
Tariffs
In Art. 193 Tax Code established rates uniform for the entire territory of the Russian Federation. Tariffs are classified as combined and solid. The latter are set in absolute value per unit base. For example, for 1 ton of petroleum products of a particular type, for 1 liter of ethyl alcohol (anhydrous), for the number of units. The combined rate combines a specific component and a share of the cost indicator. The Tax Code provides for the classification of tariffs by type and subspecies of products. For example, since 2011, a rate has been set in accordance with the class of diesel fuel and motor gasoline on the principle of reduction for better fuel. Legislation provides for indexation of solid tariffs according to projected consumer price indicators.
Base
It is determined for each type of excisable goods separately. Such a rule is established in Art. 187 Tax Code. Each product category has its own tariff. Depending on the rates, the base is determined:
- As the volume of transferred (sold) products in kind. This rule applies to products for which fixed tariffs are set.
- As the value of the transferred (sold) products. It is calculated in accordance with the prices determined by the provisions of Art. 49 Tax Code, excluding VAT and excise tax. This rule applies to products for which ad valorem (percentage) tariffs are defined.
- As the value of the goods transferred, calculated in accordance with the average selling prices that were in force in the previous tax period. In case of their absence, the market value is taken as the basis. In the latter case, VAT and excise taxes are not taken into account. This rule applies to products for which interest rates are determined.
- As the volume of goods transferred (sold) in kind for the calculation of tax when using a fixed rate and as the estimated cost of goods sold. The latter is calculated based on the maximum retail price when using the interest rate. This rule applies to products for which combined rates are set.
Alcoholic Products
To ensure control of tax payments and the legality of production and circulation for alcohol-containing products, marking has been introduced. It is carried out in relation to products in which the alcohol content is more than 9% of the volume. The following procedure is provided for these products:
- Products released on the territory of the Russian Federation, except for those intended for export, are identified by special federal brands. They are acquired by organizations in government agencies authorized by the government.
- Products imported into the territory of the Russian Federation are identified by excise stamps. They are purchased at the customs authorities.
Marking
It is provided for certain types of excisable goods. For example, mandatory labeling is needed for alcohol and tobacco products. It, among other things, acts as a method of identifying the legality of import or production. Mandatory labeling is established for foreign tobacco products imported into the territory of the Russian Federation for subsequent sale.
