The beginning of last year was associated with the updating of legislation in the field of special fees in relation to the production and sale of alcoholic beverages. In particular, the excise tax on vodka. The most unpleasant news was the next increase in rates. What is their value today? What are the terms and conditions of payment of these payments today? We will answer these important questions that are in tune with him later in the article.
What is meant?
First, we will understand what is the excise tax on vodka. This is the name of the duty established by the state in relation to manufacturers of alcoholic, tobacco products and other excisable items. This excise tax is domestic. That is, it acts only on the territory of the Russian Federation.
It is important to note that excise taxes on vodka and other alcoholic beverages are included in the final cost of production. That is, their consumer pays. The amount of excise tax is not allocated in respect of products sold in retail.
In Russia excise taxes began to operate in 1991. They are based on three main elements:
- The tax base.
- Tax rates.
- Excisable object.
Pros and cons
Why are these specialized fees required? They are a source of revenue to the state budget. And quite reliable, since excise taxes are imposed on products that are in demand among citizens. However, excise taxes on vodka are one of the instruments of social policy. By raising them, the state seeks to reduce the prevalence of such a problem as alcoholism.
But at the same time, an increase in excise taxes leads to obvious problems:
- The volume of illegally imported alcohol is increasing.
- Volumes of illicitly produced (and sometimes harmful to health and life-threatening) alcohol products are illegally manufactured in the Russian Federation.
Value collection
Excise taxes on alcohol in many countries are decisive. Compared to many other tax collections, they bring a very high income. As for excise taxes on vodka - they are the highest among the rates on alcoholic beverages. The reason is the strength of the drink.
At the same time, increased excise taxes on vodka should stimulate manufacturers to reduce the volume of this product and switch to the production of less strong alcoholic beverages. And consumers should refuse to buy vodka in favor of less harmful alcohol products.
As for the level of rates (we will consider them below), the excise taxes on alcohol have not yet increased since 2017.
What are excise taxes calculated on?
Let us analyze in detail what the state excise tax on vodka applies to:
- Sales of alcoholic beverages by a manufacturer within the Russian Federation.
- The transfer of alcohol by producers to the authorized capital of the company.
- The sale of alcohol confiscated from the owners by court decision.
- Export of alcoholic beverages outside the Russian Federation.
Who pays?
It should be noted that excise tax payers for alcoholic beverages are not wholesale companies. It is withheld from the following persons:
- Enterprises and organizations selling alcohol at retail.
- Manufacturers of all kinds of alcoholic beverages.
- Persons exporting Russian alcohol to other countries.
Difference from VAT
Excise taxes on vodka do not mean value added taxes. These are completely different fees. They are united only by the fact that by their nature they are both indirect. Imagine their differences:
- VAT is levied on a much larger number of products and products than excise taxes. Value added tax also applies to services. Only specific goods are excisable.
- Excise duty is a rather significant burden on an entrepreneur or organization. As for VAT, this tax is not tangible provided that the deductions are correctly executed.
- Excise tax rates are not compensated to the extent that the use of deductions for VAT.
- Excise taxes have a significant impact on the company's profitability, which cannot be said about VAT.
Excise rates
How to calculate the amount of excise tax on vodka? First of all, you need to establish what rates are applicable here. If we turn to tax theory, then they introduced three varieties:
- Specific. This is a fixed monetary amount per unit of output. The excise tax on a bottle of vodka is an example of a specific rate.
- Ad valorem. This implies a certain percentage of the value of excisable products, products. The disadvantage of this rate is that in order to determine the amount of the collection, it is necessary to calculate the customs value of the goods each time. How much excise tax on vodka is here? The value depends on two components: the cost of the product itself and the value of the excise rate applicable in the state.
- Combined. In relation to one product, both the specific and ad valorem rates apply. Alcohol cannot be cited as an example. Another thing is cars. For example, customs duties in relation to them are calculated based on the cost of the machine and the power of the engine installed in it.
Actual excise tax in the Russian Federation
How much is excise tax per liter of vodka? Consider the value of this fee in relation to all alcoholic beverages:
- Alcoholic food products other than those listed below. Fortress: more than 9%. Rate: 523 rubles / liter.
- Alcoholic food products other than those listed below. Strength: less than 9%. Rate: 418 rubles / liter.
- Alcoholic beverages based on beer and wine (including sparkling and fruit), poire, cider, mead. All kinds of wine drinks, the manufacture of which does not use rectified ethyl alcohol (obtained from food raw materials) or alcoholic fruit (including grape) wort and / or distillates. Strength: up to 9%. Rate: 18 rubles / liter.
- All categories of wines, except sparkling, subject to confirmation of geographical origin, indicating the place of production. Strength: up to 9%. Rate: 5 rubles / liter.
- Sparkling wines, with the exception of those varieties that are produced without indicating the place of manufacture, the geographical origin of the product. Strength: up to 9%. Rate: 36 rubles / liter.
- Sparkling wines, the producers of which indicate the geographical origin of the drink and the location where it is made. Strength: up to 9%. Rate: 14 rubles / liter.
- Beer. Strength: up to 0.5%. Rate: 0 rubles / liter.
- Beer. Fortress: more than 8.6%. Rate: 39 rubles / liter.
- Beer drinks not fortified with ethyl alcohol. Strength: 0.5-8.6%. Rate: 21 rubles / liter.
- Cider. Drinks obtained during fermentation or apple wort or reconstituted apple juice are meant. Strength: up to 6%. Rate: 21 rubles / liter.
- Poiret. This refers to products created during the fermentation process of either pear wort or pear reconstituted juice. Fortress: up to 8.6%. Rate: 21 rubles / liter.
- Mead. Drinks obtained during the fermentation of honey must (the minimum proportion of honey in such a product is 8%). Strength: 1.5-6%. Rate: 21 rubles / liter.
What is the excise tax on vodka in this vein? Since it belongs to alcohol products not included in the list of exceptions, and its strength exceeds 9%, the excise tax in this case is 523 rubles.
Future forecasts
How to check the excise tax on vodka? It is enough to compare with the indicators given above. It is predicted that they will be relevant throughout 2019. But already in 2020 their increase is planned:
- The excise tax on alcohol products with a strength of more than 9% (vodka belongs to it) will increase to 544 rubles.
- Products not included in the exclusive list, whose strength is less than 9%, are also considered. The excise tax here will increase to 435 rubles.
- The excise rate on wines will increase slightly. It will increase to 19 rubles per liter.
Calculation of excise taxes
To calculate the amount of excise taxes awaiting a particular batch of alcoholic beverages, businessmen use a simple formula:
A = Nb x C.
The components here are as follows:
- A - excise duty, mandatory.
- NB - tax base (sold alcohol products, calculated in liters).
- C is the rate approved by law (the values indicated by us above).
Terms of payment
Russian tax legislation sets the exact deadlines for paying excise taxes: until the 25th of the month that follows the reporting one. They are repaid in the locality where the products were manufactured and sold from the general, wholesale warehouse.
It is important to note that excisable alcohol products should be highlighted with special brands. These marks certify that an excise tax is paid from it, the conditions for the production of such vodka comply with the current requirements of the legislation of the Russian Federation.
If a businessman refuses to pay excise taxes on alcohol, he will be charged forcibly. With the addition of relying fines and late fees.
Exceptional alcohol products
In conclusion, we list the products containing ethyl alcohol, but at the same time free from excise duties:
- Medicines that have passed state registration and are included in the State Register of the Russian Federation. As well as medicines, information about which is indicated in the Unified Register of Medicinal Products of the Eurasian Economic Union.
- Medicines (including homeopathic products) produced by drugstores by order, prescription of medical institutions.
- Veterinary medicines that have passed the mandatory state registration specified in the State Register. With one condition - they must be sold in containers of less than 100 ml.
- Assortment of perfumes and cosmetics. But there are limitations. So, the proportion of ethyl alcohol in such products should not exceed 80%. The maximum volume of containers with alcohol-containing products is 100 ml.
- Cosmetics and perfumes with ethyl alcohol content up to 90%. There are two valid options. Products must be packaged in spray bottles with a maximum volume of 100 ml. Or in ordinary bottles, but the volume of which cannot be more than 3 ml.
- Waste generated during the processing of C 2 H 5 OH. This refers to the mass that in the future is subject to further processing. Or it will be used for any technological (rather than food) purposes.
To summarize. Excise taxes are imposed on products in high demand among the population. It is not surprising that it is alcohol and vodka in particular. In addition, excise taxes here are an instrument of social policy. Raising them, the state is trying to combat the excessive consumption of strong alcohol by the population.
The fact is that the cost of ethyl alcohol is relatively low. More than 2/3 of the price of the same vodka is excise taxes. Their final payer is the consumer. As for excise taxes on alcohol, in 2018-2019. they stayed the same. Another increase is planned for 2020.