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 economic sense the excise tax on the relevant goods will be a 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. The maximum retail price is the price above which a unit of consumer packaging (pack) of tobacco products cannot be sold to consumers by enterprises retail, public catering, services, 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 VAT, excise provides for a mechanism of 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, the specified tax deductions in general case are 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, article 200 of the Tax Code of the Russian Federation). 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 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, article 52 of the Tax Code of the Russian Federation), calculated only by taxpayers.

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

General term payment 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 natural form;

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 persons 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 an accident at 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 produced and documented confirmed expenses directly related to the extraction of income, individual entrepreneurs, as well as persons receiving income from the performance of work (provision of services) under civil law contracts or from creative activities.

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 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.

Types of rates, the procedure for calculating excises.

tax rates. The taxation of excisable goods provides for the application of a fixed, ad valorem or combined tax rate for each type of object of taxation.

The fixed (specific) tax rate is calculated in absolute amount per unit of measurement.

The ad valorem tax rate is calculated as a percentage per unit of measure.

The combined tax rate implies a certain combination of elements of the specific and ad valorem tax rates.

The procedure for calculating excise duty. The amount of excise is determined at the end of each tax period as the amount of excise reduced by tax deductions, determined in accordance with the Tax Code.

The amount of excise duty on excisable goods is calculated based on the results of each tax period in relation to all transactions for the sale of excisable goods, the date of sale (transfer) of which refers to the corresponding tax period, as well as taking into account all changes that increase or decrease the tax base in the corresponding tax period.

The amount of excise tax on excisable goods for which fixed (specific) tax rates are established is calculated as the product of the relevant tax rate and tax base.

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

The amount of excise tax on excisable goods for which combined tax rates are established is calculated as the amount obtained by adding the amounts of excise calculated as the product of a fixed (specific) tax rate and the volume of sold (transferred, imported) excisable goods in kind and as the corresponding ad valorem (as a percentage) tax rate is the percentage of the value (the amount obtained by adding the customs value and subject to payment of customs duty) of such goods.

The total amount of excise when making transactions with excisable goods recognized as an object of taxation is the amount obtained as a result of adding the amounts of calculated excise for each type of excisable goods subject to excise at different tax rates.

Calculation of tax amounts payable at the location separate subdivisions carried out by the taxpayer independently.

Tax period, payment deadlines

tax period recognized as a calendar month.

Payment of excise taxes to the relevant budgets is carried out on the basis of actual sales for the expired tax period no later than the last day of the month following the reporting one.

Payment of excise tax when selling motor gasoline with an octane number over 80 is made on the basis of actual sales for the past tax period in the following order:

no later than the 15th day of the third month following the reporting month, for gasoline sold from the 1st to the 15th day of the reporting month inclusive;

no later than the 30th day of the third month following the reporting month for gasoline sold from the 16th to the last day of the reporting month.

Excise tax upon sale (transfer) of ethyl alcohol, alcohol-containing and alcoholic products, beer, tobacco products, jewelry, cars and motorcycles is made based on the actual sale (transfer) for the past tax period in equal installments no later than the 30th day of the month following reporting, and no later than the 15th day of the second month following the reporting one.

Payment of excise tax when selling alcoholic products from excise warehouses of wholesale organizations is made on the basis of actual sales for the expired tax period in the following order:

not later than the 30th day of the reporting month ( advance payment) for alcoholic products sold from the 1st to the 15th of the reporting month inclusive;

no later than the 15th day of the month following the reporting month for alcoholic products sold from the 16th to the last day of the reporting month.

The terms and procedure for paying excises when importing excisable goods into the customs territory of the Russian Federation are established by customs legislation.

Excise tax on excisable goods is paid at the place of production of such goods, and for alcoholic products, in addition, it is paid at the place of its sale from excise warehouses (50% - at the place of production, 50% - at the place of sale from the excise warehouse), except for sales at excise warehouses of other organizations.

Taxpayers are required to submit a tax return to the tax authority at the place of their registration as a taxpayer no later than the last day of the month following the reporting one. They must also submit to the tax authorities at the place of their registration and at the location of branches and separate subdivisions tax declarations in terms of their actual sale (transfer) of excisable goods for the reporting tax period later than the last day of the month following the reporting one. The declaration on excises on excisable goods is filled in according to the forms approved by the Order of the Ministry of the Russian Federation on taxes and fees of December 10, 2003 BG--3--03/675.

Tax regimes for excisable products

Currently, ad valorem rates apply to three types of excisable goods: cars with an engine capacity of more than 2500 cm3, jewelry and natural gas.

Among all the goods that are currently excisable and included in the Tax Code, the differentiation of excise rates is of the greatest importance in the taxation of cars.

The ad valorem excise rate for natural gas, given the fact that it relates to goods for which prices are regulated by the state, is in fact a specific rate that can be established at the legislative level.

The ad valorem rate in relation to jewelry can be replaced by a specific one, differentiated depending on the preciousness of the metals and stones used in their manufacture.

Imported goods.

In foreign trade operations with excisable goods and goods produced from excisable goods, the norms are differentiated depending on the counterparty country. In the case of export of excisable goods or goods, in the production of which excisable goods were used, outside the CIS, the amount of tax paid is refunded or credited against future payments. When exporting excisable goods to the CIS countries, no tax is levied. In case of import of excisable goods from outside the CIS, excises are levied on the full customs value, including customs duties and fees, in in full. When importing goods produced in the territory of the CIS, the amounts of tax paid in the country of origin are accepted for offset.

Excise duty rates for imported goods are determined by Decrees of the Government of the Russian Federation or other legislative acts and may differ from excise rates for similar Russian goods. The object of taxation when calculating excise duty on imported goods is the customs value increased by the amount of customs duty and customs fees.

For excisable goods, for which fixed (specific) excise rates are established (in absolute amount per unit of taxation), the object of taxation is the volume of sold excisable goods in physical terms.

To date, the Order of the State Customs Committee of the Russian Federation dated November 26, 2001 “Instruction on the procedure for the application of excises by the customs authorities of the Russian Federation in relation to goods imported into the customs territory of the Russian Federation” is in force.

The mechanism for paying import excises is somewhat different from other customs payments and is advance form. Amounts to be paid customs authorities when importing excisable goods, are determined on the basis of special rates established in this instruction.

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 are mass consumption products and are considered highly profitable, the very fact of the sale of which leads to the need to pay an additional tax. The excise duty is this case 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 calculating 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 of their 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 to maintain separate accounting. excises on different rates must 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. And here single form this report does not exist. 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 Vehicle. 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.

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

The total deadline for paying excise duty is for the expired tax 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).

An excise tax return, in the general case, must be submitted 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).

Rates can be divided into three groups:

• fixed (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;
• ad valorem (as a percentage of value) tax rates: not currently established;
• combined (consisting of solid (specific) and ad valorem (as a percentage of value)) 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 a 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 of the Russian Federation and other 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 retailers, public catering, services, 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.

The base (Article 187 of the Tax Code of the Russian Federation) in the general case is calculated:

• as the volume of sold excisable goods in physical terms - for excisable goods for which fixed (specific) tax rates are established (in absolute amount per unit of measurement);
• as the cost of sold (transferred) excisable goods, excluding excise tax, VAT - for excisable goods for which ad valorem (as a percentage) tax rates are established (not used due to the absence of ad valorem rates at present);
• as the volume of sold (transferred) excisable goods in physical terms for calculating excise when applying a fixed (specific) tax rate and as the estimated cost of sold (transferred) excisable goods, calculated based on the maximum retail prices for calculating excise when applying the ad valorem (as a percentage) tax rates - for excisable goods, in respect of which combined tax rates are established, consisting of a fixed (specific) and ad valorem (as a percentage) tax rates. The estimated cost of tobacco products for which combined tax rates are established is determined in accordance with Art. 187.1 of the Tax Code of the Russian Federation.

Excise: Video

1. Taxpayers of excises. List of excisable goods. Object of taxation and transactions not subject to taxation

2. Methodology for determining the tax base for excises

3. Tax period. tax rates.

4. Procedure for calculating tax. Excise taxes.

5. Procedure and terms for tax payment.

excise taxpayers. List of excisable goods. Object of taxation and transactions not subject to taxation

excise is indirect tax included in the price of excisable goods and paid by the buyer of this product.

Excises belong to the group federal taxes and perform a distributive function, since their share in state budget occupies a little more than 5%

Legislative and regulation excises are carried out by chapter 22 of the Tax Code of the Russian Federation

Excise taxes are set on highly profitable products and goods that are not essential goods, as well as socially harmful goods.

List of excisable goods:

1. Ethyl alcohol from all types of raw materials

2. Alcohol-containing and alcoholic products

3. Beer

4. tobacco products

5. Passenger cars and motorcycles with engine power over 150 hp.

6. Automobile gasoline

7. Diesel fuel

8. Motor oils for diesel and carburetor engines

The taxpayers of excises are recognized

1. Organizations and individual entrepreneurs performing operations subject to excises.

2. Persons carrying out the movement of excisable goods across the customs border of the Russian Federation

The following operations are recognized as the object of excise taxation:

1. Sale of excisable goods on the territory of the Russian Federation

2. Transfer of excisable goods for own needs organization of excisable goods produced by them

3. Import of excisable goods from abroad

The following operations are exempt from excise taxation

1. Transfer of excisable goods by one structural subdivision of the organization for the production of other excisable goods to another of the same structural unit this organization.

2. Sale of excisable goods placed under the customs regime of export

3. Primary sale of confiscated excisable goods, which were refused in favor of the state or which are subject to industrial processing under the control of customs and tax authorities or destruction.

Methodology for determining the tax base for excises

The procedure for calculating the tax base is determined separately depending on the object of excise taxation.

The tax base is determined by:

1. As volume in physical terms for excisable goods subject to fixed specific tax rates

2. As the value of excisable goods subject to ad valorem tax rates

Taxable period. tax rates.

The tax period for excises is a calendar month

tax rates. In accordance with Article 193 of the Tax Code of the Russian Federation, the following types of tax rates for excises are provided.

1. A fixed specific tax rate is a rate in rubles and kopecks for a specific physical volume of excisable goods.

2. The ad valorem tax rate is the rate expressed as a percentage of sum of money excise tax base

3. A combined tax rate is a rate that contains both an ad valorem and a fixed specific rate.

Procedure for calculating tax. Excise taxes.

The amount of excise is determined by the payer independently, depending on what rate is set for excisable goods.

1. For excisable goods, for which fixed specific rates are established, the amount of excise is calculated as the product of the relevant tax rate and the tax base. (Amount A t.st. \u003d NB * Nst. (in rub.kop.)

2. For excisable goods, for which ad valorem rates are established, the amount of excise is calculated as a percentage of the tax base corresponding to the tax rate. (Sum A adv.st. \u003d NB * St (in%) / 100)

3. For excisable goods for which combined rates are set, the amount of excise is calculated according to the following formula. (Amount A comb. St. \u003d Amount A solid. St. + Amount A Adv. St.)

4. For excisable goods (alcoholic) in the production of which ethyl alcohol is used, it is determined by the following formula where K in% is the strength of alcohol-containing products in degrees. Art. - the rate set for 1 liter of 100% ethyl alcohol. Q is the volume of alcohol-containing alcoholic products sold in liters.

tax deductions

The amount of excise payable to the budget may be reduced by the amount of tax deductions.

The following are deductible:

1. Amounts presented by suppliers and paid by taxpayers for excisable goods or paid by them when importing excisable goods to the customs border of the Russian Federation.

2. The cost of the excise stamp attributable to the sold excisable products

Procedure and terms of tax payment.

The deadline for payment of excise duty for most excisable goods is set on the 25th day of the month following the expired tax period