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Lecture notes, cheat sheets
Budget system of the Russian Federation. Excise taxes (lecture notes)
Directory / Lecture notes, cheat sheets Table of contents (expand) LECTURE No. 7. Excises Excises - type of indirect taxes on goods included in the price or tariff. Excise taxpayers are: 1) organizations; 2) individual entrepreneurs; 3) persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation. Excisable goods are: 1) ethyl alcohol from all types of raw materials, with the exception of brandy alcohol; 2) alcohol-containing products (solutions, emulsions, suspensions and other products in liquid form) with a volume fraction of ethyl alcohol of more than 9%. 3) alcoholic products (drinking alcohol, vodka, alcoholic beverages, cognacs, wine and other food products with a volume fraction of ethyl alcohol of more than 1,5%, with the exception of wine materials); 4) beer; 5) tobacco products; 6) passenger cars and motorcycles with engine power over 112,5 kW (150 hp); 7) motor gasoline; 8) diesel fuel; 9) engine oils for diesel and injection engines; 10) straight-run gasoline. The following transactions are recognized as objects of taxation: 1) the sale on the territory of the Russian Federation by persons of excisable goods produced by them, the sale of collateral and the transfer of excisable goods under an agreement on the provision of a compensation or novation. The transfer of ownership of excisable goods by one person to another person on a reimbursable and non-reimbursable basis, as well as their use in case of payment in kind, shall be recognized as the sale of excisable goods; 2) posting on the territory of the Russian Federation by an organization that does not have a certificate of oil products independently produced from its own raw materials and materials, obtaining ownership of oil products as payment for services for the production of oil products from give-and-take raw materials and materials. Posting - acceptance for accounting as finished products of excisable petroleum products produced from own raw materials and materials; 3) receipt on the territory of the Russian Federation of petroleum products by an organization or an individual entrepreneur who has a certificate. Receipt of oil products is recognized as the acquisition of ownership of oil products, posting of oil products received as payment for services for their production from give-and-take raw materials and materials, and posting of excisable oil products independently produced from own raw materials and materials, as well as receipt by the owner of raw materials and materials of oil products as finished products produced from these raw materials and materials on the basis of a processing agreement; 4) transfer on the territory of the Russian Federation by an organization of oil products produced from raw materials and materials supplied by the customer to the owner of these raw materials and materials, who does not have a certificate. The transfer of petroleum products to another person on behalf of the owner is equated to the transfer of petroleum products to the owner; 5) sale by persons of confiscated and ownerless excisable goods transferred to them on the basis of sentences or decisions of courts, arbitration courts or other authorized state bodies, excisable goods that have been abandoned in favor of the state and are subject to conversion into state or municipal property; 6) the transfer on the territory of the Russian Federation by persons of excisable goods produced by them from give-and-take raw materials, with the exception of operations for the transfer of petroleum products to the owner of the specified raw materials or to other persons, including the receipt of these excisable goods in ownership as payment for services for the production of excisable goods from give-and-take raw materials; 7) transfer within the structure of the organization of produced excisable goods for further production of non-excisable goods; 8) transfer on the territory of the Russian Federation by persons of excisable goods produced by them for their own needs; 9) transfer on the territory of the Russian Federation by persons of excisable goods produced by them to the authorized capital of organizations, unit funds of cooperatives, as well as as a contribution under a simple partnership agreement; 10) the transfer on the territory of the Russian Federation of excisable goods produced by the organization to its participant upon its withdrawal from the organization, as well as the transfer of excisable goods produced under a simple partnership agreement to a participant in the said agreement upon allocation of its share from the property that is in common ownership of the participants in the agreement, or division of such property; 11) transfer of manufactured excisable goods for processing on a give-and-take basis; 12) import of excisable goods into the customs territory of the Russian Federation; 13) primary sale of excisable goods originating from the territory of the Republic of Belarus and imported into the territory of the Russian Federation from the territory of the Republic of Belarus; 14) receipt of denatured ethyl alcohol by an organization that has a certificate for the production of non-alcohol-containing products. The tax base is determined separately for each type of excisable goods. The tax base for the sale of excisable goods produced by the taxpayer, depending on the tax rates established for these goods, is determined by: 1) as the volume of sold excisable goods in physical terms - for excisable goods in respect of which fixed tax rates are established; 2) as the cost of excisable goods sold, calculated on the basis of prices determined without taking into account excise tax, value added tax - for excisable goods, in respect of which ad valorem tax rates are established; 3) as the value of transferred excisable goods, calculated on the basis of average selling prices in force in the previous tax period, and in their absence - on the basis of market prices excluding excise duty, value added tax - for excisable goods, in respect of which ad valorem tax rates are established . The amounts of excise calculated by the taxpayer in the course of the sale of excisable goods and presented to the buyer shall be attributed to the taxpayer as expenses deductible when calculating corporate income tax. The amounts of excise calculated by the taxpayer for transactions of transfer of excisable goods recognized as an object of taxation, as well as when they are sold free of charge, are attributed to the taxpayer at the expense of the relevant sources, which account for the costs of these excisable goods. The excise amounts presented by the taxpayer to the buyer when selling excisable goods from the buyer are taken into account in the cost of purchased excisable goods. The amount of excise payable by a taxpayer carrying out transactions recognized as an object of taxation is determined at the end of each tax period as reduced by tax deductions. Products that are exported outside the countries that are members of the CIS are exempted from paying excise taxes. Author: Natalia Burkhanova << Back: Corporate income tax >> Forward: Value added tax
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