Excise taxes on fuel in Russia

Excises on motor gasoline and diesel fuel are a type of tax levied on entrepreneurs and organizations. Their deduction is carried out in the performance of certain business operations, including the movement of products across the border of the customs control of the Russian Federation. Let us consider in more detail what the excise tax on fuel is. The article will describe the features of taxation, the collection procedure, as well as setting rates.

General characteristics of excise duty

This tax is federal at the level of management and authority. Payment is considered a general (inappropriate) tax. This means that the funds are used without reference to any specific activities. With the method of withdrawal, excise tax, like VAT, is considered indirect. The taxation method classifies the tax as non-taxable, that is, the obligation to calculate and pay rests with the payer. Another hallmark of excise duty is a criterion that determines the completeness of the rights to use tax revenues. According to this indicator, it belongs to the category of regulatory mandatory contributions. This is due to the fact that its enrollment is provided for in the legislation both in regional budgets and in federal. The list of excisable products is rather narrow. In addition to fuel, it includes:

1. Tobacco products.
2. Cars.
3. Alcoholic, alcohol-containing products, alcohol.
4. Motor oils.
5. Beer.

Payout mechanism

Excises on gasoline and diesel fuel are calculated and levied in a certain order. The calculation and payment mechanism involves the determination of the amount of tax in the process of making transactions with the relevant products and its inclusion in the cost of goods. This means that each economic entity participating in the sale of excisable goods must calculate the payment and, when sold, transfer this obligation to a subsequent counterparty. Such a scheme is valid to the end consumer. He, in turn, bears the burden of taxation. The introduction of excise tax on fuel provides fuel consumption regulation.

Payers

Individual entrepreneurs, organizations, as well as persons moving fuel and lubricants through the customs control of the Russian Federation act as entities obligated to pay excise taxes on fuel. Art. 179 of the Tax Code establishes that the need to make a payment arises from the moment a business transaction is completed. In this regard, excise taxes on fuel are required to pay all entities that commit them. To them, including, include foreign individuals. Separate subdivisions of enterprises also act as tax payers upon completion of business operations.

Specificity

In the process of making transactions with certain types of goods, the appearance of a tax obligation is accompanied by a number of features. In particular, when taxing straight-run gasoline, only its direct producers are considered payers. Similar rules apply to the release of petrochemical products from it. In addition, the features of the emergence of payer status are provided for enterprises that carry out activities under a simple partnership agreement. In this case, it is allowed to pay excise tax on fuel both jointly and by an individual entity to which this obligation is assigned by other participants. This person is obliged not later than the next day after the first business transaction to notify the tax authority that he has fulfilled the payer's duties under the terms of the partnership agreement. Along with this, he needs to be registered as a subject conducting the business of the association. This is carried out regardless of the fact of its registration as an entity carrying out its own activities. If the excise tax is paid in full and on time by the person fulfilling payment obligations under the relevant agreement, the obligation to pay this tax by the other participants will be considered fulfilled.

Object of taxation

As him art. 182 of the Tax Code establishes a certain list of operations that are carried out with excisable products. These include, in particular:

1. The implementation in the territory of the Russian Federation of excisable goods produced by payers.
2. Receipt and posting of goods, certain types of products, including tolling.
3. The movement of products through the customs control of the Russian Federation.

As an implementation, according to Art. 182 of the Tax Code, the transfer of ownership of goods by one entity to another on a gratuitous or reimbursable basis, as well as its use as in-kind payment, is advocated.

Object Recognition

The excise tax on fuel in Russia applies to certain operations for the transfer of fuels and lubricants issued on its territory:

1. From tolling raw materials - to its owner or other persons.
2. In the structure of the organization - for the subsequent manufacture of excisable goods.
3. For own needs.
4. For processing on a toll basis.
   

The excise tax on fuel in Russia is paid upon transferring it in the territory of the country by the organization to its member upon its disposal / withdrawal from the association, by the partnership-member upon allocation of its property share or division of property. The object of taxation arises also in the case of the sale by the subjects of the ownerless, confiscated or liable to appeal to the municipal / state property of the relevant goods.

Important point

As another feature of the occurrence of the object of taxation in the manufacture of products is the fact that under paragraph three of Art. 182 of the Tax Code, for calculating the production tax, any kind of mixing of products in the places of their storage and sale is equated, as a result of which excisable products appear. This rule does not apply to catering organizations. When mixed, a product is formed in relation to which an increased excise tax is established in comparison with that which is determined for raw materials.

Posting

A group of operations related to obtaining products is assigned to a special category. The obligation to pay excise taxes on fuel arises upon capitalization of its specific type. This operation should be understood as taking it into account in the form of finished products produced from our own raw materials and using our materials. In addition, the presence of a certificate is a prerequisite for the occurrence of this obligation. It is issued to the enterprise on a voluntary basis.

Features of obtaining a certificate

This document is issued to entrepreneurs and organizations that issue:

1. Straight-run gasoline, including tolling materials including.
2. Petrochemical products, if the above fuel is used for its production.

In order to obtain a certificate for straight-run gasoline production, an enterprise must have appropriate production facilities. They may belong to the applicant on the right of use, property, ownership or other legal grounds. To obtain a certificate for the processing of gasoline, it is necessary that the applicant has an agreement on the provision of services for the processing of tolling raw materials, as a result of which the specified fuel is produced. Based on this agreement, a document is issued if the company acts as the owner of the processed gasoline, and the contract is concluded with the manufacturer of petrochemical products.

Regulations

In ch. 21 NK Government amended, according to which:

1. Fuel tax rates for 2016-2017 have been approved. in the amounts established for 2014. An increase in the excise tax on fuel is expected in 2018. Indexation will be 5% compared to 2017.
2. Excise taxes on automobile fuel are set at 10.5 tons / ton. This should discourage the manufacture of fuel below grade 5.
3. Some types of products from Art. 181. This, in particular, affected ship and heating oil. This exception is provided for with the simultaneous recognition as objects of taxation of all middle distillates, which, among other things, include the specified products.
4. The tax rate for middle distillates is set in an amount that is equal to the coefficient by which the excise tax on diesel fuel is calculated.
5. As payers are recognized enterprises that have received from the tax authorities certificates of registration of a company engaged in operations with middle distillate. Owners of water transport using the specified products for bunkering are deducted. It is equal to the rate at which the excise tax on marine fuel is calculated with a coefficient.

Medium distillates are liquid mixtures of hydrocarbons with a fractional composition in the temperature range of 215-360 degrees. These amendments close all the possibilities for renaming the diesel fraction. Thus, currently, it will not be possible to avoid the tax burden. Since 2016, an excise tax has been established on low-viscosity marine fuel. At the same time, enterprises engaged in the relevant field will not be particularly affected. Among the amendments, a tax deduction with coefficient is provided. 2.

Discussion of amendments

In 2014, at a meeting of the State Duma committee, the proposal was adopted to increase excise rates on diesel and gasoline of classes 4 and 5 as a basis. Experts feared at the time that when approving amendments, the cost of fuel would increase by 3 p. The proposal for an increase was introduced by Evgeny Moskvichev. For diesel fuel 4 cells. he proposed to increase the rate to 3450 p. / t. in 2015, up to 4150 p./t. - in 2016, up to 3950 p./t. - in 2017. The same figures were assumed for fuel 5 cells. As for motor gasoline, it was proposed to keep it for 2015 at the level of 7300 rubles / ton, in 2016 it was planned to increase from 6200 to 7530, in 2017 - from 4.5 tons / ton. up to 5830 p. / t. It was planned that all funds will be directed to regional road funds. Along with this, Sergey Shatalov spoke out about the need to finalize the amendments. Prior to the discussion, an increase in excise taxes on diesel fuel and gasoline of 5 cells was supposed. Such an increase was projected to give the regional road funds an additional 60 billion rubles. in 2015, and in subsequent years - more than 90 billion rubles.

Bets

The Tax Code defines uniform tax rates for excisable goods. They are divided into two categories: combined and solid. The latter are set in absolute terms per unit of tax base. According to this principle, in particular, excise taxes on fuel are determined. Combined rates involve a combination of solid and part of the cost indicators. The Code provides for the differentiation of tariffs by type and subspecies of products. In particular, since 2011, various rates have been set depending on the class of gasoline and diesel fuel. In the calculations, the principle of tariff reduction for better products is applied. In addition, it provides for indexation of solid tariffs taking into account projected consumer prices.

Base

It is established by art. 187 Tax Code separately for each type of excisable products. Depending on the rate, the tax base is determined by:

1. As the volume of transferred (sold) goods in kind. This provision applies to products for which specific (fixed) rates are used.
2. As the value of the transferred (sold) goods. It is calculated in accordance with the prices established by art. 40 Tax Code, without excise tax, VAT in respect of products for which ad valorem rates are established.
3. As the value calculated in accordance with the average selling prices that were in force in the previous reporting period. In case of their absence, a market indicator without excise duty is used, VAT is applied to goods for which tax interest rates are provided.
   
4. As the volume of sold (transferred) products in physical terms for the calculation of excise duty when using a fixed tariff and as the estimated cost calculated at the maximum retail prices for determining excise duty when applying the interest rate. This model is used for products for which combined tariffs are provided.

Accounting

The Tax Code contains requirements regarding the separate registration of transactions with excisable products. So, Art. 190 establishes that the taxpayer is charged with the obligation to organize differential accounting for actions with goods for which different tax rates are provided. If the business entity does not conduct separate recording of operations, the amount of excise taxes is determined by the tax rate used by the enterprise from a single base established for all actions that fall under the tax in question.