Excise, rate. Excise and its types: rates and calculation of the amount of payment of the tax on excises. Excise rates in the Russian Federation

In the tax system of the Russian Federation and many other countries, this kind of collection is collected in the treasury, as excise tax. As a rule, it is charged for a limited range of goods - mainly those that are characterized as highly profitable. The collection of excises is a significant factor in the filling of the state budget. Therefore, the main thing for the authorities of the country is to ensure high efficiency of this process. What are the main elements of excise tax? What is its economic meaning?

What is excise tax?

Under the excise duty it is customary to understand the type of tax that is most often levied on legal entities and IPs at the time of their transactions with certain lists of goods. In particular - transported across the border of the Russian Federation. There are quite a few approaches to the classification of excises. For example:

- referring to the level of state power;

- on subjects of transfer to the budget;

- on how to use payments;

- through the channels of withdrawal;

- According to the scheme of taxation;

- by the criteria for the right to use the proceeds.

If the excise is classified according to the indicated characteristics, then it will be a tax:

- belonging to the federal category;

- levied, as we noted above, from legal entities and entrepreneurs;

- non-earmarked nature, that is, directed to financing an undetermined list of activities;

- belonging to the category of indirect;

- calculated and paid by the taxpayer independently;

- related to the category of regulated, because these payments can be sent to budgets of different levels - federal, regional.

Excises are an indirect tax. That is, he is actually paid not by the taxpayer, but by the buyers.

Excises, therefore, are included in the cost of the goods. Having received the proceeds of the sale of a product, the taxpayer deducts the amount corresponding to the excise tax from the budget.

What is the economic meaning of this taxation?

First of all, excises are set by the state in order to replenish the budget at the expense of those super profits that firms receive from the production of highly profitable goods, as well as equalization of economic conditions for doing business. In addition, taxes of this type can be imposed on imported products - in order to protect the national market. The state determines the excise rates, which, on the one hand, effectively solve this problem, on the other hand, allow preserving the attractiveness of the national market for foreign investors.

It is also important for the authorities of the country to maintain moderation in the policy of determining the size of the relevant indicators in terms of maintaining acceptable selling prices for excisable products for citizens - as we noted above, the actual tax payers in question are customers of enterprises.

The difference between excise taxes and VAT

As we noted above, the tax in question belongs to the category of indirect taxes. There are not so many in the Russian Federation. Along with excise taxes, an indirect fee is also considered to be VAT. It will be useful to study what are the fundamental differences between them.

First of all, VAT is charged on an incommensurably wider range of goods. In addition, VAT is also levied on services provided by the taxpayer. Excise rates are set, in turn, only for goods. Another difference between VAT and the fees in question is a simpler formula for calculating the value added tax. Types of excise rates are classified according to several criteria. A large number of parameters can be included in the formula for calculating the corresponding payments - this feature will be considered in more detail later in this article.

Another fundamental difference between excise taxes and VAT is that the former, as a rule, assume the appearance of a real payment load on business. VAT is a tax that is largely fiscal. That is, using the statutory deductions for it, the firm as a whole reduces the financial burden to a minimum. The profitability of companies that pay VAT does not in principle become lower than characterizing those organizations that are not subject to payment of this tax.

In turn, if you consider excises, the tax rate for them is not always offset by a deduction. As a result, the company has a real billing load. If it did not pay excise (the rate on it would be offset by a deduction), its profitability would be much higher. Therefore, charging appropriate payments is an important aspect of the replenishment of the state budget. Excises reflect significant sums of revenues to the treasury. Rates of excises in the Russian Federation and many other countries are set in a value that sometimes amounts to several tens of percent of their selling price.

Sometimes, the introduction of appropriate payments is carried out in order to increase the effectiveness of monitoring the illegal turnover of a product in the state. In this case, the established rates of excise taxes can be relatively small - since it is more important for the government not to get money to the budget, how much to monitor the payment discipline of enterprises.

The type of taxes considered was first introduced in Russia in December 1991. For a long time their collection was regulated by a separate law. But since 2001 the main normative act in this sphere of legal relations was the Tax Code. Excises, rates on them and other characteristics of taxes of this type are determined in the provisions of the relevant code. More precisely, by the norms of Chapter 22 of Part 2 of the Tax Code.

The basic elements forming excise: the rate, base and object of taxation. All of them are related to the goods for which excises are charged. Let's consider their specifics in more detail.

What goods are subject to excise tax?

The main goods for which the excise duty is charged are:

- alcohol-containing products;

- alcoholic beverages;

- tobacco products;

- gasoline;

- diesel fuel and oils;

- cars.

But in a number of cases certain goods can be exempt from taxation. Take, for example, some perfumes: on the one hand, they refer to alcohol-containing products, on the other - are not products that are subject to excise. We will now study the specifics of one of the key elements of the tax in question - rates.

Excise rates

The magnitude of the indicators considered is determined in the provisions of the Tax Code. Excise rates in Russia in the Tax Code of the Russian Federation are fixed for the entire territory of the country. They are classified into 2 varieties - solid and combined.

Excise rates relating to solid, established in absolute terms per unit of the tax base. For example, for 1 ton of gasoline or 1 liter of ethanol. In turn, combined excise rates for excisable goods are calculated on the basis of solid indicators, as well as on the estimated cost of production.

In some cases, a differentiated approach to the classification of rates may be applied. For example, excises for low-quality fuel in the Russian Federation are higher than those that characterize less technologically advanced types of petroleum products. It can be noted that the solid excise rate is usually indexed on the basis of inflationary processes. But it also depends on the priorities of the state policy on tax collection.

Object of taxation within the scope of excisable goods turnover

Another important element of excise taxes is an object of taxation. Let's consider its specificity. In accordance with the norms of the Tax Code of the Russian Federation, the object of taxation in the excise tax is the list of operations that are performed with goods taxed by the collection in question. It can be:

- sale of the relevant goods;

- receipt, posting of goods, transportation of goods across the border of the Russian Federation;

- transfer of products produced using tolling raw materials to the owner of the relevant resource or other entities;

- the direction of goods issued by the enterprise, which are subject to excises, for own needs;

- inclusion of excisable products in the capital of firms, in the structure of mutual funds, contributions of partnerships.

Another possible source for the formation of a taxable object within the excise tax - the sale of goods that are subject to conversion into the ownership of the state, the municipality, are classified as confiscated or ownerless.

Undoubtedly, the import of products for which the excise duty is charged is also considered as the object in question, to the territory of the Russian Federation from abroad.

It can be noted that, due to a number of provisions of the Tax Code, the object of taxation can be determined as the result of a mixture of goods that form excisable products. At the same time, excise rates are usually set higher than those that are used as raw materials.

There are a number of features that characterize the definition of the object of taxation as a result of transactions for the receipt or receipt of goods that are subject to excise tax. So, if we talk about them, then the object is determined by the fact of carrying out operations only with goods such as ethanol and gasoline, belonging to the category of straight-run ones. The posting procedure in this case means acceptance of the product, which is released using own materials, to the accounting. It can also be noted that the definition of the object of taxation is carried out only if the enterprise has a certificate for the production of excisable goods.

The specifics of determining the excise tax base

Having considered what are the tax rates for excise taxes, we will study the specifics of the base for the appropriate types of charges. It can be noted that this indicator is closely related to the previous one, since the excise base is determined on the basis of rates for specific goods. Its value can correspond to:

- the volume of products sold in physical terms (if the rates for them are firm);

- the cost of goods sold, which is calculated taking into account prices determined on the basis of the provisions of the Tax Code of the Russian Federation;

- the cost of production, determined on the basis of average selling prices in the previous settlement period or market prices;

- the volume of goods sold in physical terms, taking into account the maximum market prices that characterize the retail trade format.

Let us now consider how the amount of the excise tax can be calculated in practice.

Calculation of excise amount

The value of the excise tax on goods for which a fixed rate is determined is calculated by the formula in which such components are taken into account:

- the size of the base (indicated in rubles or in physical terms);

- the size of the rate (in percent or in rubles in terms of output).

If the product has a combined rate, then the formula will look a little more complicated. It takes into account:

- the size of the base in physical terms;

- value of the rate per unit of output;

- percentage of the tax base;

- the maximum amount of value of goods for which the excise duty is charged.

The total amount of payment is determined on the basis of all the amounts of the corresponding tax for each commodity category, even if the key element composing the excise rate is in each case determined by different principles. Calculation of the value of the collection is carried out based on the results of the past tax period and involves the recording of all types of transactions related to the turnover of excisable products.

The final value of the excise duty, which must be paid to the budget of the Russian Federation, is determined taking into account possible deductions for the type of taxes in question. The corresponding indicator can be positive or negative. In the first case, the difference is transferred to the budget. If the deductions are more than excises, then the tax is not paid to the state, and the difference is credited to the subsequent calculations of the firm with the budget. The corresponding privileges for the tax in question are determined in accordance with the provisions of the Tax Code.

Terms of payment of excises

Having studied what the tax base, excise rates, as well as the object of taxation are, consider such an aspect as the timing of making the payments in question to the budget.

The main factor in this case is the date of sale of goods that are subject to collection, which is being discussed. It is determined, again, on the basis of the norms of the Labor Code of the Russian Federation. As a rule, this is the day of shipment or transfer to the buyer of excisable goods or intracorporate structure that sells these products.

Quite specific are the rules, according to which the date of sale of gasoline is determined - the day of receipt of fuel by the firm, which has a certificate for processing gasoline. There are also nuances of determining the date of receipt of denatured ethanol - the day that this product is purchased by a company that has the appropriate certificate.

The amount of excise duty must be transferred to the budget of the Russian Federation by the taxpayer until the 25th day of the month, which follows the previous tax period. If it is a question of transferring the tax on gasoline and alcohol to firms that have the necessary certificates, it is carried out until the 25th day of the third month, which follows the past tax period.

Excise taxes are paid, as a rule, in those settlements where goods are produced. Otherwise, calculations for gasoline and alcohol are carried out. If ethanol is taken by a firm that has a certificate for the production of non-alcoholic products, then the excise tax is paid in the settlement in which the corresponding operation is carried out. If gasoline is produced by a company that has a fuel processing certificate, then the excise tax is paid in the settlement where the taxpayer is registered.

Reporting

We have studied what rates of excises are set in the Russian Federation, what are the specifics of determining the base and the object of taxation by this collection, considered the terms of payment of the relevant tax - reporting on the payments in question. Taxpayers should submit to the Federal Tax Service of the Russian Federation a declaration on the results of the past tax period - until the 25th day of the following month, a similar document until the 25th day of the third month, which follows the reporting one for payers who operate with straight-run gasoline or denatured ethanol.

Marking of excisable goods

It will be useful to consider such an aspect as the marking of goods subject to taxation by the type of taxes under consideration. There are a number of goods, the production of which requires special control from the state. In particular, these are alcoholic beverages and tobacco products. They must have excise or special marks. On the one hand, they confirm the fact that the goods are taxed with the appropriate tax, on the other - certify their release in conditions that meet the requirements fixed in legal acts. The excise stamp, as a rule, has a value. It can be set based on the established volume of goods. Excise and special stamps are considered as accounting documents.

What operations for goods involve exemption from payment of excises?

It will be useful to study what operations are exempt from taxation. These include:

- export of goods that are subject to excise tax;

- transfer of the appropriate type of products for the production of other excisable goods between the structural subdivisions of one legal entity (if they are not independent subjects of tax payment);

- the primary sale of goods belonging to the category of confiscated, ownerless or those that are subject to transfer to the state or in favor of the municipality;

- industrial processing of goods, carried out under the control of state bodies;

- Import to the territory of the Russian Federation of goods through a port, which is located in a special economic zone.

In order to be able not to pay excises for goods that are exported from the Russian Federation or imported through a port in a special economic zone, the taxpayer must submit a bank guarantee or a suretyship to the tax structure, as well as a package of documents certifying the fact of the relevant operations. These can be:

- contracts confirming the legal relationship of the payer of excise duty with the partner;

- payment documents certifying receipt to the account of the taxpayer of the proceeds for the goods exported from the Russian Federation;

- a customs declaration, on which are the marks of regulatory bodies;

- copies of transport or shipping documents that certify the fact of exporting products abroad.

Operations with excisable goods: other nuances

So, we examined the basic information about the specifics of excises, established by the tax legislation of the Russian Federation. We found out that this is a special type of taxes charged on certain types of goods. The main elements that make up the excise are the rate, base, object of taxation. Their specificity is determined by the provisions of the Tax Code of the Russian Federation. But there are a number of noteworthy nuances that characterize the turnover of excisable goods in Russia. It will be useful to study them.

First of all, it is worth paying attention to the provisions of the Tax Code, which establish that accounting for transactions with excisable products must be carried out separately. In particular, this concerns transactions with goods for which the established excise rates are different. If a taxpayer company does not comply with this requirement, the excise amount should be calculated on the basis of the maximum rates from the base characterizing the transactions subject to the taxes in question.

Another nuance to which it is useful to pay attention is the provision of the Tax Code, which obliges to pay excises not only to Russian legal entities and IP, but also to foreign economic entities.

As in the case of taxes, payment of excise duty is an obligation, the non-fulfillment of which is accompanied by compulsory collection of appropriate payments from entrepreneurs. Therefore, if the company is not sure, for example, the relevance of a particular deduction - it is better to pay the excise on time. It can be used as a deduction later - if it reflects the fact of overpayment to the budget.