Excise: tax period, tax rate, tax base. Reporting period of excises What tax period is set for the calculation of excises
Entrepreneurs pay a variety of taxes, which are both direct and indirect. Fees are also charged for the sale of certain types of goods. Next, we will talk about a specific tax on products that are under special control of the state - excises.
Excise rates and excisable goods
The tax period for excises is understood as a period of time, by the end of which the organization submits a tax return and transfers funds to the budget. The excise itself is an indirect tax, already added by the enterprise to the price of the goods.
It does not depend on the profit of the company or individual entrepreneur in comparison with the conditions established for the payment of direct taxes. Regardless of the size of the chain that the goods pass from the producer through the sellers to the consumer, it is paid from the pocket of the final buyer.
This type of tax applies to highly profitable product, which is not an essential product. This also includes socially harmful goods.
The list of excisable goods is given in Article 181 of the Tax Code. This includes:
- Alcohol-containing products (in which alcohol is more than 9%) and alcohol.
- Alcohol of any kind.
- Tobacco and tobacco products consumed by heating.
- Passenger cars and motorcycles with an engine power of more than 150 hp.
- Diesel fuel and gasoline (petroleum products).
- Electronic cigarettes and e-liquids.
A common feature of goods considered excisable is their high profitability at low production costs. Because of this, they are attractive as a way to fill the budget.
These products are subject to excise both when produced in Russia and when imported into the country. All products can also be divided into 2 groups:
- Those that must have mandatory labeling (tobacco products and alcoholic products).
- Products that do not need to be labeled (vehicles and fuels).
Note that putting down one brand per unit of goods costs about 0.075 rubles.
Form and content of the document
A declaration to the tax service for payment of excises is made based on the results of the past calendar month. There is no standard format for this report in the legislation. In total there are 3 document forms used for 3 main groups of goods subject to excise duty.
Order of the Federal Tax Service of the Russian Federation No. MMV-7-3 / 1 fixes two forms of the declaration:
- for alcoholic products and ethyl alcohol;
- for oil products, fuel and vehicles.
The order of the Ministry of Finance No. 146n provides a report form for persons selling tobacco products. Those who are involved in the import of excisable goods into Russia report according to the declaration given in the Order of the Ministry of Finance No. 69n. The deadlines for filing reporting documents and making tax payments are the same.
In the declaration you need to specify the amount of excise taxes for each type of product and the calculations of the size of the tax base. The enterprise must provide in the document the codes of the economic activity carried out, information on transactions carried out with goods subject to this tax, as well as on the volume of production.
Declaration filing options:
- Independently, through an authorized person or representative of a business entity.
- Sending by mail, requesting an inventory of attached documents and notification of receipt of the letter.
- By sending the declaration in electronic form (for example, on the IFTS website).
One part of the declaration is filled in by the taxpayer himself, and the other part is already drawn up by employees of the tax service.
Excisable goods are under special jurisdiction of the state and are subject to a special tax. The list of products with which the tax is paid is enshrined in the Tax Code of the Russian Federation, but changes are made to it from time to time. It is paid by the business entities that produce or sell these goods.
1. Taxpayers of excises. List of excisable goods. Object of taxation and transactions not subject to taxation
2. Methodology for determining the tax base for excises
3. Tax period. tax rates.
4. Procedure for calculating tax. Excise taxes.
5. Procedure and terms for tax payment.
excise taxpayers. List of excisable goods. Object of taxation and transactions not subject to taxation
Excise is an indirect tax included in the price of excisable goods and paid by the buyer of this product.
Excises belong to the group of federal taxes and perform a distributive function, since their share in the state budget is a little more than 5%
Legislative and regulatory regulation of excises is carried out by Chapter 22 of the Tax Code of the Russian Federation
Excise taxes are set on highly profitable products and goods that are not essential goods, as well as socially harmful goods.
List of excisable goods:
1. Ethyl alcohol from all types of raw materials
2. Alcohol-containing and alcoholic products
3. Beer
4. tobacco products
5. Passenger cars and motorcycles with engine power over 150 hp.
6. Automobile gasoline
7. Diesel fuel
8. Motor oils for diesel and carburetor engines
The taxpayers of excises are recognized
1. Organizations and individual entrepreneurs performing transactions subject to excises.
2. Persons carrying out the movement of excisable goods across the customs border of the Russian Federation
The following operations are recognized as the object of excise taxation:
1. Sale of excisable goods on the territory of the Russian Federation
2. Transfer of excisable goods for own needs of the organization of excisable goods produced by them
3. Import of excisable goods from abroad
The following operations are exempt from excise taxation
1. Transfer of excisable goods by one structural subdivision of an organization for the production of other excisable goods to another similar structural subdivision of this organization.
2. Sale of excisable goods placed under the customs regime of export
3. Primary sale of confiscated excisable goods that have been abandoned in favor of the state or that are subject to industrial processing under the control of customs and tax authorities or destruction.
Methodology for determining the tax base for excises
The procedure for calculating the tax base is determined separately depending on the object of excise taxation.
The tax base is determined by:
1. As volume in physical terms for excisable goods subject to fixed specific tax rates
2. As the value of excisable goods subject to ad valorem tax rates
Taxable period. tax rates.
The tax period for excises is a calendar month
tax rates. In accordance with Article 193 of the Tax Code of the Russian Federation, the following types of tax rates for excises are provided.
1. A fixed specific tax rate is a rate in rubles and kopecks for a specific physical volume of excisable goods.
2. The ad valorem tax rate is the rate expressed as a percentage of the monetary amount of the excise tax base.
3. A combined tax rate is a rate that contains both an ad valorem and a fixed specific rate.
Procedure for calculating tax. Excise taxes.
The amount of excise is determined by the payer independently, depending on what rate is set for excisable goods.
1. For excisable goods, for which fixed specific rates are established, the amount of excise is calculated as the product of the relevant tax rate and the tax base. (Amount A t.st. \u003d NB * Nst. (in rub.kop.)
2. For excisable goods, for which ad valorem rates are established, the amount of excise is calculated as a percentage of the tax base corresponding to the tax rate. (Sum A adv.st. \u003d NB * St (in%) / 100)
3. For excisable goods for which combined rates are set, the amount of excise is calculated according to the following formula. (Amount A comb. St. \u003d Amount A solid. St. + Amount A Adv. St.)
4. For excisable goods (alcoholic) in the production of which ethyl alcohol is used, it is determined by the following formula where K in% is the strength of alcohol-containing products in degrees. Art. - the rate set for 1 liter of 100% ethyl alcohol. Q is the volume of alcohol-containing alcoholic products sold in liters.
tax deductions
The amount of excise payable to the budget may be reduced by the amount of tax deductions.
The following are deductible:
1. Amounts presented by suppliers and paid by taxpayers for excisable goods or paid by them when importing excisable goods to the customs border of the Russian Federation.
2. The cost of the excise stamp attributable to the sold excisable products
Procedure and terms of tax payment.
The deadline for payment of excise duty for most excisable goods is set on the 25th day of the month following the expired tax period
The tax period for excises determines the procedure for reflecting the fee as part of expenses, as well as the deadline for paying tax to the budget. In the article we will tell you what tax period is provided for excise tax, how the term for accrual and payment of excise tax is determined depending on the type of operation performed.
Who pays the excise
An excise payer can be either a manufacturer of excisable goods or any other person recognized as a payer subject to certain conditions (see → ). You can find a complete list of persons and operations in which excise tax liabilities arise in the Tax Code ( article 179⊕ ). The table below shows in which cases the excise is paid by the manufacturer, and in which by another counterparty.
What is the tax period for excise duty?
According to the legislation, the excise tax period is set in the form of a calendar month. It is from this period that you should build on:
- calculation of the amount of tax;
- accrual of excise expenses;
- determining the amount of tax deductions;
- implementation of excise settlements with the budget.
Period for calculating the amount of excise
In order to find out how much tax you should pay on a particular transaction, use the formula:
Acc \u003d St * ObPr
where: St– tax rate established for a certain category of goods (⊕ );
ODP- the volume of products sold (transferred for processing).
The tax rate and the procedure for calculating the payment is determined depending on the type of product sold by you, transferred on a give-and-take basis for processing or entered in the form of import:
- For alcoholic goods, ethyl alcohol, motor oils and fuel, the tax is calculated based on the rate in rubles per liter of goods.
- In the event that you have performed excisable transactions with a car or motorcycle, the calculation of the amount of tax depends on the power of the vehicle, since the tax is set in rubles per unit of l / s;
- For cigarettes and cigarettes, a more complex calculation is provided: the amount of tax depends not only on the number of packs sold, but also on the established settlement price. The tax must be calculated at the rate in rubles per 1000 cigarettes (cigarettes) plus as a percentage of the retail price. For tobacco, the rate is set in rubles per kilogram, for cigars and cigarillos - per piece (1000 pieces), excluding the retail price.
It is necessary to calculate the amount of excise at the end of the reporting period - no later than the end of the month. It is advisable to calculate the excise tax not for each batch of manufactured (introduced) products, but in aggregate based on the results of the calendar month. The calculation must be done in the context of the types and volume of goods.
Deadline for accrual of excise tax expenses
Having calculated the amount of excise duty on the goods, a certain amount must be reflected in the accounting as expenses. Similarly to the calculation, for the calculation of excise, a period is set - a calendar month. To calculate excise tax per month:
- Determine the number of manufactured (sold) products in the context of types of goods. If the activity of your company is related to the production of beer, then you need to take into account separately the amount of sold non-alcoholic beer and beer with an alcohol content of more than 0.5%. This is due to the fact that for these categories of goods different tax rates are provided.
- Calculate the amount of tax based on the volume of goods and the rate established for it in the Tax Code.
- Reflect excise expenses in accounting in the total amount: upon sale - according to Dt 90.4, upon receipt of gasoline for processing - according to Dt 19, in case of unconfirmed export - according to Dt 91.2.
When to report tax deductions
You can reduce the amount of excise payable to the budget if:
- Your company has purchased excisable goods from the manufacturer;
- the company purchased denatured alcohol for the manufacture of non-alcohol-containing products, as evidenced;
- the organization returned excisable goods or their irretrievable loss occurred.
In addition, the company producing alcoholic beverages is entitled to the deduction. The amount of the deduction corresponds to the size of the listed advance payments for the purchase of raw materials (ethyl alcohol).
The accounting period for tax deductions is a calendar month. To take into account the deduction:
- determine the amount for which transactions were carried out at the end of the month, allowing you to use the tax deduction;
- make sure that the deduction is confirmed by the necessary documents: invoices - when purchasing excisable products or raw materials, payment orders and bank statements - when paying advances on excise duty on ethyl alcohol;
- calculate the amount of excise payable: the excise accrued for the month, minus the deduction that reduces tax liabilities.
In what tax period is the excise tax paid?
The period in which the excise tax must be paid to the budget depends on the type of excisable goods and the operation performed. Consolidated information on the timing of excise payment in certain cases is presented below in the form of a table.
| Operation | Payment term | Example |
| General order | Until the 25th of the next tax period | Brewery "Sokol" in September 2016 sold beer in the amount of 17.320 bottles. Sokol will pay the tax on 10/08/16 (until 10/25/16). |
| Processing of straight-run gasoline, denatured alcohol, middle distillates | Until the 25th day of the 3rd month of the next tax period | JSC "Nefteprom" is engaged in the processing of straight-run gasoline. 07/27/16 Nefteprom accepted 12,410 tons of gasoline for processing. The excise tax for July was paid by Nefteprom on 10/04/16 (until 10/25/16). |
| Sale of middle distillates in favor of foreign companies in the territory of the Russian Federation | JSC Glavmash, a supplier of bunker fuel, in September 2016 sold the goods of the Czech company Slava (on the territory of the Russian Federation). Glavmash transferred the excise tax for this supply on 03/12/17 (until 03/31/17). | |
| Sale of middle distillates in favor of foreign companies outside the Russian Federation | Until the 25th day of the 6th month of the next tax period | JSC "Nedra" has a license to use the subsoil of the continental shelf of the Russian Federation. In April 2016, Nedra sells excisable goods of a Finnish company, the goods are placed under the customs export procedure. The excise tax for the goods was transferred to the budget on 10/17/17 (until 10/25/17). |
The payment of excise tax is accompanied by the submission of reports to the tax authority. The deadline for submitting an excise declaration depends on the type of excisable goods and the operation performed and is similar to the deadlines for paying tax to the budget. In this regard, we consider it expedient to preliminarily submit reports to the tax office, and then transfer the specified amount of tax to the budget.
Advances on excises: calculation, payment, terms
For a number of excisable transactions, a procedure has been established according to which the company is obliged to transfer prepayments for excise tax. You are required to pay excise in advance if:
- Your company operates in the production of alcoholic and/or alcohol-containing products;
- the company acquires raw materials - ethyl alcohol, raw alcohol, which is subsequently used for the production of excisable goods.
Also, the excise duty will have to be paid in advance by those companies that transfer alcohol-containing raw materials for processing to other divisions (branches, departments, representative offices) within the organization.
- the volume of alcohol purchased (transferred within the organization) within the tax period (month);
- tax rate.
The amount of the advance is determined as a derivative of the above values.
The advance payment for the excise tax on the purchase of the next month should be paid before the 15th day of the current tax period. The question arises: how to calculate the amount of the advance if the purchase of alcohol is only planned, but not yet carried out. In this case, you can take as a basis not the actual, but the planned indicator. For example, if the supply of alcohol is not carried out, but its volume is specified in the contract, you can calculate the advance payment based on the indicator specified in the agreement.
Example #1.
On November 10, 2016, Spirprom JSC and Solnechnaya Dolina JSC signed a contract for the supply of alcohol (share 6.5%) - 118 liters. Delivery of alcohol to the warehouse of "Solnechnaya Dolina" is scheduled for 12/28/16.
In order to pay the excise advance payment on time (until 11/15/16), the accountant of Solnechnaya Dolina made the following calculation:
118 l * 400 rub. (set rate) = 47.200 rubles.
The amount was transferred to the budget on 11/12/16. The account of the "Sun Valley" reflects the following:
| date of | Debit | Credit | Operation description | Sum | A document base |
| 12.11.16 | 19 Excises | 68 Excises | Reflected the accrual of the amount of the advance excise tax on the upcoming supply of alcohol from JSC "Spirtprom" | 47.200 rub. | Accounting reference-calculation |
| 12.11.16 | 68 Excises | 51 | The amount of the excise tax advance was transferred to the budget | 47.200 rub. | Payment order |
The accountant of Solnechnaya Dolina confirmed the transferred amount of the advance by submitting to the tax office:
- a copy of the payment order;
- a copy of a bank statement;
- notice of advance payment (4 copies, including 1 in electronic form).
All of the above documents were provided by Solnechnaya Dolina on time - 11/13/16 (before the 18th of the current tax period).
Q&A on excises
Question: In September 2020, the parent company Spirtglavprom JSC transferred a batch of alcohol to the Vostochny branch for the subsequent production of alcoholic beverages. Is Spirtglavprom obliged to accrue and pay excise tax to the budget?
Answer: No, in this case, Spirtglavprom is exempt from excise duty. The tax is paid by the Vostochny branch when selling finished products.
Question: 08/12/16 Serpantin JSC plans to purchase alcohol from Spirtsnab LLC for the subsequent production of Stopka vodka. How long does it take for Serpentine to hand over the tax notice to the seller?
Answer: "Serpentine" no later than 08/09/16 (3 days before delivery) must transfer to "Spirtsnab" a notice with a mark from the tax authority.
Question: LLC "Pivnoy tsek" produces non-alcoholic beer "Marka" (0.5% alcohol) and beer "Marka strong" (7.6% alcohol). The accountant of the "Beer shop" keeps a general account of the above goods. Can "Beer Workshop" count on exemption from excise duty when selling "Marka" beer (0.5% alcohol)?
Answer: No, exemption (calculation of tax at a rate of 0 rubles) is possible only if goods (non-alcoholic beer and beer with an alcohol content above 0.5%) are recorded separately.
Obligations for certain tax payments arise from business entities, regardless of the applied taxation system and the level of profitability. These types of fees include excises imposed on categories of products fixed at the federal level. The tax period for excises is prescribed in the Tax Code of the Russian Federation.
Appointment of excise duties
Excises are used by the state to strengthen control over the production and marketing of certain groups of goods, sometimes they are used to artificially reduce the level of demand for specific products among the population (for example, alcohol or tobacco products). The fee is included in the price of the goods put up for sale, the buyer, when paying for the purchase, repays the excise rate. Excise payments are classified as indirect taxes.
The list of excisable marketable products is fixed in the Tax Code of the Russian Federation in Art. 181. All of the listed products are in mass demand. Excise taxes include:
- alcohol;
- products containing alcohol components;
- alcohol;
- tobacco products;
- vehicles;
- electronic type of cigarette.
In the role of direct payers are business entities that manufacture excisable products and sell them to intermediaries or end consumers. The amount of the fee is included in the selling price. The estimated excise rate is regulated by Art. 193 of the Tax Code of the Russian Federation.
The procedure for calculating obligations for excises
Excise taxes are calculated separately for each type of marketable product. Fee rates can be of several types:
- fixed amounts that are tied to certain physical parameters of products (for example, the amount assigned for each ton of products);
- ad valorem tariffs, which are represented by a percentage scale;
- combined bets combining the two previous options.
In Russian tax legislation, preference is given to fixed rates in fixed monetary amounts. For a small list of goods, a combined system of excise taxes is provided. The calculation of the total amounts of excises by business entities must be carried out on a monthly basis. Such a short tax period for excises is established by the provisions of Art. 192 of the Tax Code of the Russian Federation.
81 TC TS), i.e. unscrupulous purchasers of goods. Object of taxation The following operations are recognized as the object of taxation: sale on the territory of the Russian Federation by persons of excisable goods produced by them; sale by persons of confiscated or ownerless excisable goods transferred to them on the basis of sentences or decisions of courts; transfer on the territory of the Russian Federation by persons of excisable goods produced by them from give-and-take raw materials to the owner of said raw materials or to other persons; transfer within the structure of the organization of produced excisable goods for further production of non-excisable goods (except for straight-run gasoline and ethyl alcohol); transfer on the territory of the Russian Federation of excisable goods for own needs; transfer on the territory of the Russian Federation of excisable goods to the authorized (share) capital of organizations, unit funds of cooperatives, as a contribution under a simple partnership agreement; transfer by the organization of excisable goods produced by it to its participant upon its withdrawal from the organization, as well as transfer under a simple partnership agreement, upon allocation of its share from the common property or division of such property; transfer of produced excisables for processing on a give-and-take basis; import of excisable goods into the customs territory of the Russian Federation; receipt of denatured ethyl alcohol by an organization that has a certificate for the production of non-alcohol-containing products; receipt of straight-run gasoline by an organization that has a certificate for the processing of straight-run gasoline. Tax base The tax base is determined separately for each type of excisable goods. The tax base for the sale of excisable goods for which ad valorem (as a percentage) tax rates are established.
Theme 7
With the help of excises, a part of the price of the goods is withdrawn to the state budget, which does not reflect either the efficiency of production or the consumer properties of the goods, but is a consequence of the special conditions for its production and sale. If this part of the price were not withdrawn, then the enterprise producing products with increased demand would undeservedly receive high profits and would be given preferable conditions compared to others.Date of sale of excisable goods
What is the amount of excise tax payable to the budget? The excise rate for alcoholic products with a volume fraction of ethyl alcohol over 25% is set at 191 rubles. for 1 liter of anhydrous ethyl alcohol contained in excisable goods. Consequently, the amount of the accrued excise tax on the sold vodka will be equal to 114,600 rubles. (191 rubles x 1500 l x 40%. 100%). The amount of excise payable is 104,100 rubles.The tax period for excises is recognized
is part two of the Tax Code (Section 8 "Federal taxes" Chapter 22 "Excises"). The following are recognized as excise taxpayers: - persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Labor Code. Organizations and other persons are recognized as taxpayers if they perform operations with excisable goods provided for by the Tax Code. The following are considered excisable goods: - ethyl alcohol from all types of raw materials, with the exception of brandy alcohol; - alcohol-containing products (solutions, emulsions, suspensions and other products in liquid form) with a volume fraction of ethyl alcohol of more than 9%; - cars and motorcycles with engine power over 112.5 kW (150 hp)Enterprise at OSNO to produce beer-excisable goods
3 art.204 of the Tax Code of the Russian Federation). A calendar month is recognized as a tax period (Article 192 of the Tax Code of the Russian Federation). Thus, for sold beer in December, the excise tax must be paid before January 27, 2014 (January 25 and 26 are days off). In accordance with paragraph 8 of Article 194 of the Tax Code of the Russian Federation, manufacturers of alcoholic and excisable alcohol-containing products are required to pay an advance payment of excise duty. An advance payment of excise duty means the advance payment of excise duty on alcoholic and (or) alcohol-containing products prior to the acquisition (purchase) of ethyl alcohol (including raw alcohol) produced in the territory of the Russian Federation, or prior to the transaction provided for by subparagraph 22 of paragraph 1 of Article 182 of this Code.