In the tax system of the Russian Federation and many other states, this type of tax collection is established as the excise tax. It is charged, as a rule, on a limited range of goods - mainly those that are characterized as highly profitable. Excise duty is a significant factor in filling the state budget. Therefore, the main thing for the country's authorities is to ensure the high efficiency of this process. What are the main elements of excise duty? What is its economic meaning?
What is excise duty?
Under the excise tax it is customary to understand the type of tax that is most often levied on legal entities and individual entrepreneurs at the time they carry out 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 excise taxes. For instance:
- by reference to the level of state power;
- on subjects of transfer to the budget;
- by methods of using payments;
- through withdrawal channels;
- according to the taxation scheme;
- according to the criteria for the right to use revenues.
If you classify the excise tax on these grounds, it will be a tax:
- belonging to the category of federal;
- levied, as we noted above, from legal entities and individual entrepreneurs;
- inappropriate, that is, allocated for financing an indefinite list of measures;
- belonging to the category of indirect;
- calculated and paid by the taxpayer independently;
- belonging to the category of regulated, since these payments can be directed to the budgets of different levels - federal, regional.
Excise taxes are an indirect tax. That is, it is paid, in fact, not by the taxpayer, but by buyers.
Excise taxes are thus included in the value of the goods. Having received the proceeds from the sale of a product, the taxpayer deducts from it the amount corresponding to the excise tax to the budget.
What is the economic meaning of the variety of taxes in question?
First of all, excises are set by the state in order to replenish the budget at the expense of those extra profits that firms receive from the release of highly profitable goods, as well as equalizing the economic conditions for doing business. In addition, taxes of this type can be set on imported products - in order to protect the national market. The state determines excise rates, which, on the one hand, effectively solve this problem, and on the other, make it possible to keep the national market attractive to foreign investors.
It is also important for the country's authorities to maintain moderation in the policy of determining the size of 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 the customers of the enterprises.
The difference between excise taxes and VAT
As we noted above, the tax in question is classified as indirect. There are not many in the Russian Federation. Along with excise taxes, VAT is also considered an indirect tax. It will be useful to study what are the fundamental differences between them.
First of all, VAT is charged on a disproportionately wider range of goods. In addition, services provided by the taxpayer are also subject to VAT. Excise rates are set, in turn, only for goods. Another difference between VAT and the fees in question is a simpler formula for calculating value added tax. The types of excise tax rates are classified according to several criteria. A large number of parameters can be included in the formula for calculating the corresponding payments - we will consider this feature in more detail later in the article.
Another fundamental difference between excise taxes and VAT is that the former, as a rule, involve the appearance of a real payment burden on the business. VAT is a tax largely fiscal. That is, using deductions provided by law for it, the company as a whole minimizes the financial burden. The profitability of companies that pay VAT, in principle, does not become lower than characterizing those organizations that are not subject to payment of this tax.
In turn, when considering excise taxes, the tax rate on them is not always offset by a deduction. As a result, the company bears the real payment burden. If she did not pay the excise tax (the rate on it would be offset by a deduction), then her profitability would be significantly higher. Therefore, the collection of appropriate payments is an important aspect of replenishing the state budget. Excise taxes reflect significant amounts of revenue to the treasury. Excise tax rates in the Russian Federation and many other countries are set in a value that sometimes amounts to about several tens of percent of their selling value.
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 excise tax rates may be relatively small - since it is more important for the government not so much to receive money in the budget as to monitor what the payment discipline of enterprises is.
This type of tax was first introduced in Russia in December 1991. For a long time, their collection was regulated by a separate law. But since 2001, the Tax Code of the Russian Federation has become the main regulatory act in this sphere of legal relations. Excise taxes, their rates 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 main elements that form the excise tax: rate, base and object of taxation. All of them are related to goods on which excise taxes are charged. Consider their specifics in more detail.
What goods are subject to excise duty?
The main goods for which excise duty is charged include:
- alcohol-containing products;
- alcoholic drinks;
- tobacco products;
- diesel fuel and oil;
But in some cases, certain goods may be exempted from excise taxes. Take, for example, some perfumes: on the one hand, they relate to alcohol-containing products, on the other hand, they are not products subject to excise taxes. Let us now examine the specifics of one of the key elements of the tax in question — rates.
The value of the considered indicators is determined in the provisions of the Tax Code of the Russian Federation. 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.
Solid excise tax rates are set in absolute terms per unit of tax base. For example, per 1 ton of gasoline or per liter of ethanol. In turn, the combined excise tax rates on excisable goods are calculated on the basis of solid indicators, as well as the estimated cost of production.
In some cases, a differentiated approach to bid classification may be applied. For example, excise taxes on low-quality fuel in the Russian Federation are higher than those that characterize less technological types of oil products. It can be noted that the solid excise rate is usually indexed based on inflationary processes. But it also depends on the priorities of state tax collection policies.
The object of taxation in the framework of the turnover of excisable products
Another major element of excise taxes is the object of taxation. Consider its specifics. In accordance with the norms of the Tax Code of the Russian Federation, a taxable item under the excise tax is a list of transactions that are carried out with goods subject to the charge in question. It could be:
- sale of relevant goods;
- receipt, posting of products, transportation of goods across the border of the Russian Federation;
- transfer of products manufactured using tolling raw materials to the owner of the corresponding resource or other entities;
- the direction of goods released by the enterprise, which are subject to excise taxes, for their own needs;
- the inclusion of excisable products in the capital of firms, in the structure of mutual funds, partnership contributions.
Another possible source for the formation of the object of taxation under the excise tax is the sale of goods that are subject to circulation in the ownership of the state, municipality, are confiscated or ownerless.
Of course, the import of products on which excise duty is accrued into the territory of the Russian Federation from abroad is also considered as the object in question.
It can be noted that, due to a number of provisions of the Tax Code of the Russian Federation, the object of taxation can be determined as a result of a mixture of goods forming excisable goods. In this case, excise rates are set, as a rule, higher than those products that are used as raw materials.
There are a number of features characterizing the determination of the object of taxation as a result of operations to receive or capitalize goods that are subject to excise duty. So, if we talk about them, then the object is determined upon the fact of operations only with goods such as ethanol and gasoline, which belongs to the category of straight-run. The posting procedure in this case means the acceptance of products that are released using their own materials for accounting. It can also be noted that the determination of the object of taxation is carried out only if the company has a certificate for the release of excisable goods.
Features of determining the tax base for excise taxes
Having considered what are the tax rates on excise taxes, we study the specifics of the base for the corresponding types of fees. It can be noted that this indicator is closely related to the previous one, since the excise tax base is determined on the basis of rates for specific goods. Its value may correspond to:
- the volume of products sold in physical terms (if the rates are firm for them);
- 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 framework of the previous billing period or market prices;
- the volume of goods sold in physical terms, taking into account maximum market prices that characterize the retail format of trade.
Let us now consider how the amount of excise tax can be calculated in practice.
Excise tax calculation
The amount of excise tax on goods for which a fixed rate is determined, is calculated by the formula, which takes into account such components:
- the value of the base (indicated in rubles or physical indicators);
- rate (in percent or in rubles per product volume).
If a combined bid is set for an item, then the formula will look a little more complicated. It takes into account:
- the value of the base in kind;
- the value of the rate per unit of output;
- percentage of the tax base;
- the maximum value of the goods on which the excise tax is charged.
The total amount of the payment is determined on the basis of all the amounts of the corresponding tax for each category of goods, even if the key element constituting the excise tax - the rate - in each case is determined by different principles. Calculation of the amount of collection is carried out based on the results of the past tax period and involves accounting for all types of operations related to the turnover of excisable products.
The final amount of excise tax that must be paid to the budget of the Russian Federation is determined taking into account possible deductions for the type of tax under consideration. Moreover, 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 excise taxes, then the tax is not paid to the state, and the difference is credited to the subsequent calculations of the company with the budget. The relevant tax benefits are determined in accordance with the provisions of the Tax Code.
Having studied what the tax base, excise rates, and also the object of taxation are, we 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 the goods that are subject to the collection in question. It is determined, again, based on the norms of the Labor Code of the Russian Federation. As a rule, this is the day of the shipment or transfer to the buyer of excisable goods or to the internal corporate structure that carries out the retail sale of these products.
The norms are quite specific, in accordance with which the date of sale of gasoline is determined - the day the fuel was received by the company that has a certificate for gasoline processing. There are also nuances of determining the date of receipt of denatured ethanol - the date of purchase of this product by a company that has the appropriate certificate.
The amount of the excise tax must be transferred to the budget of the Russian Federation by the taxpayer by the 25th day of the month following the past tax period. If it is a question of transferring 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, gas and alcohol are settled. If ethanol is capitalized by a company that has a certificate for the release of non-alcohol-containing goods, then the excise tax is paid in the locality in which the corresponding operation is carried out. If gas is obtained by a company that has a certificate for fuel processing, then the excise tax is paid in the locality in which the taxpayer is registered.
We studied what excise rates were set in the Russian Federation, what are the features of determining the base and object of taxation by this fee, examined the timing of payment of the corresponding tax - reporting on payments in question. Taxpayers must submit declarations to the Federal Tax Service of the Russian Federation on the results of the past tax period - by the 25th day of the month following it, a similar document by the 25th of the third month, which follows the reporting one - for payers who carry out operations with straight-run gasoline or denatured ethanol.
Labeling of excisable goods
It would be useful to consider such an aspect as marking goods subject to taxation by the type of tax in question. There are a number of goods, the production of which requires special control by the state. In particular, these are alcoholic drinks and tobacco products. They must have excise or special stamps. On the one hand, they confirm the fact that the goods are taxed with the appropriate tax, on the other hand, they certify their release under conditions that meet the requirements set forth in legal acts. An excise stamp usually has a cost. It can be installed based on the established volume of goods. Excise and special stamps are treated as accounting documents.
What commodity transactions involve excise duty exemption?
It will be useful to study which operations are exempt from excise taxes. These include:
- export of goods that are subject to excise duty;
- transfer of the appropriate type of product for the production of other excisable goods between structural divisions of the same legal entity (if they are not independent tax payers);
- the primary sale of goods classified as 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 into the territory of the Russian Federation of goods through the port, which is located in a special economic zone.
In order to be able to not pay excise taxes on goods that are exported from the Russian Federation or imported through a port in a special economic zone, the taxpayer needs to provide a tax guarantee or a guarantee to the tax structure, as well as a package of documents certifying the fact of the relevant operations. These may be:
- contracts confirming the legal relationship of the excise payer with a partner;
- payment documents certifying receipt of proceeds to the taxpayer account for goods exported from the Russian Federation;
- customs declaration, on which are marked the regulatory authorities;
- copies of transport or shipping documents that certify the fact of export of products abroad.
Operations with excisable goods: other nuances
So, we examined the basic information about the specifics of excise taxes established by the tax legislation of the Russian Federation. We found that this is a special type of tax charged on certain types of goods. , — , , . . , . .
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As in the case of taxes, the payment of excise duty is an obligation, the non-fulfillment of which is accompanied by the compulsory collection of appropriate payments from entrepreneurs. Therefore, if the company is not sure, for example, of the relevance of a deduction, it is better to pay the excise tax on time. It can be used as a deduction later - if it reflects the fact of overpayment to the budget.