Posted on Sep 2nd, 2019
by Olya
Categories:
- Dependencies
From the second half of 2021, a new edition of the Tax Code of the Russian Federation will come into force, according to which the rates of a number of excisable goods will be increased, including cigarettes and diesel fuel. In this article we will tell you how to calculate the excise tax on tobacco products in 2021, and also analyze whether it is necessary to charge an excise tax on electronic cigarettes and hookah tobacco.
What goods are subject to excise taxes in 2018?
Excise tax rates depend on the type of goods and are established for 2021 by Article 193 of the Tax Code of the Russian Federation. Goods recognized as excisable are listed in paragraph 1 of Article 181 of the Tax Code of the Russian Federation. Excise goods include, in particular:
- ethyl alcohol from all types of raw materials;
- alcohol-containing products (solutions, emulsions, suspensions and other types of products in liquid form) with a volume fraction of ethyl alcohol of more than 9%;
- alcoholic products (drinking alcohol, vodka, liqueurs, cognacs, wine, beer, drinks made from beer, and other drinks with a volume fraction of ethyl alcohol of more than 1.5%);
- tobacco products;
- cars;
- motorcycles with engine power over 112.5 kW (150 hp);
- motor gasoline;
- diesel fuel;
- motor oils for diesel and (or) carburetor (injection) engines;
- straight-run gasoline;
- benzene, paraxylene, orthoxylene;
- aviation kerosene;
- natural gas.
Excise tax as a special type of tax
An indirect tax, which is included in the cost of a certain list of goods, is an excise tax . The following categories must pay it:
- manufacturers of such goods;
- those who import it;
- those who process excisable raw materials.
NOTE! Anyone who resells excisable goods does not pay excise tax separately.
Signs of excise tax:
- collected from all individual entrepreneurs and enterprises throughout the Russian Federation;
- there is no intended purpose (not tied to any budget item);
- calculated and paid by sellers themselves;
- part of the funds goes to the federal budget, part to the regional budget.
Application of bets: methods
Excise tax rates for 2021 for each type of excisable goods are established by Article 193 of the Tax Code of the Russian Federation. However, options for calculating excise taxes in 2017 may be different. It depends on the form of setting the rate. We provide explanations for the different calculation options.
| 2018 |
| Firm rates |
| The amount of excise duty on excisable goods for which fixed (specific) tax rates are established is calculated as the product of the corresponding tax rate and the tax base calculated in accordance with Articles 187-191 of the Tax Code of the Russian Federation. |
| Combined bets |
| The amount of excise duty on excisable goods for which combined tax rates have been established (consisting of fixed (specific) and ad valorem (as a percentage) tax rates) is calculated as the amount obtained by adding the excise tax amounts calculated as the product of the fixed (specific) tax rate and the volume of sold (transferred, imported) excisable goods in kind and as a percentage of the maximum retail price of such goods corresponding to the ad valorem (as a percentage) tax rate. |
Who pays excise taxes on alcohol and when?
Some people mistakenly believe that excise taxes on alcohol are paid only if it is sold. In fact, the list of such situations is wider:
- sales of alcohol by the manufacturer;
- sale of alcohol, which was confiscated in court and sold in the future;
- export of alcohol in the customs territory of the country;
- transfer of products by the manufacturer to the authorized capital of the organization.
It is mistakenly believed that excise taxes on vodka and other alcoholic products are paid by the sales organizations. In fact, this applies to producers, processors and importers, including:
Moreover, a license is required for the production and sale of most alcohol. This rule does not apply to low-alcohol products such as beer, cider, poire and mead. In this case, individual entrepreneurs can also carry out production and trade. Then the first ones pay excise tax on beer and other listed products.
Example . produces sparkling wine. It sells its products wholesale to 2 local organizations - and Elite Alcohol. Which of these three participants must pay excise tax on products? “Spirtprom” pays tax when transferring ownership of alcohol (this applies not only to paid, but also to gratuitous transfers). But “Sladvino” and “Elite Alcohol” do not pay excise tax on wine, since they are already engaged in resale.
The need to pay excise duty arises only when ownership rights are transferred from the manufacturer to another person. There is no need to pay the fee again for subsequent resales.
Excise tax rates in 2021: table for calculations
From January 1, 2021, a new version of clause 1 of Art. 193 of the Tax Code on the taxation of excisable goods, in accordance with which the rates of a number of excise taxes are increased. In particular, excise taxes on passenger cars, gasoline and diesel fuel are being increased (Federal Law No. 335-FZ of November 27, 2021.
Thus, excise tax rates for cars will not only increase depending on engine power, but also a new differentiation of excise taxes for powerful cars will appear. For example, the least, from 43 rubles. up to 45 rubles, the rate will increase per liter. With. for cars with engine power from 90 to 150 hp. With. From 420 rub. up to 437 rub. Every liter will rise in price. With. for cars with power from 150 to 200 hp. With. At the same time, the excise tax rate on cars with an engine power of 200 to 300 hp. With. will be 714 rubles. for one liter With. And manufacturers of passenger vehicles with engine power over 500 hp will have to pay the most. With. – 1302 rub. for one liter With.
Simultaneously with 10,130 rub. up to 11,213 rub. for one ton the excise tax rate on class 5 motor gasoline will increase. The rate for gasoline that does not meet class 5 will remain the same and amount to RUB 13,100. per ton. The excise tax on diesel fuel will also increase: from 6,800 rubles. up to 7665 rub. for one t.
Excise taxpayers, when carrying out transactions recognized as the object of taxation, are required to submit excise tax returns to the tax authorities no later than the 25th day of the month following the expired tax period (clause 5 of Article 204 of the Tax Code of the Russian Federation). The tax period is a month (Article 192 of the Tax Code of the Russian Federation).
Below is a single table with excise tax rates for 2018:
Ethanol | |||||
| Types of excisable goods | Tax rate | ||||
| from January 1 to June 30, 2021 inclusive | from July 1 to December 31, 2021 inclusive | ||||
| Ethyl alcohol from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol and distillates (wine, grape, fruit, cognac, Calvados, whiskey)2 | When selling to manufacturers: alcohol-containing perfume and cosmetic products in metal aerosol packaging; alcohol-containing household chemical products in metal aerosol packaging | 0 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 0 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | ||
| When selling advance excise duty to payers (including ethyl alcohol imported into Russia from the territories of member states of the Customs Union, which is a product of the Customs Union) | |||||
| When transferred within the structure of one organization for the production of alcoholic or alcohol-containing excisable products in accordance with subparagraph 22 of paragraph 1 of Article 182 of the Tax Code of the Russian Federation | |||||
| When transferred by manufacturers within the structure of one organization or when selling for production goods that are not recognized as excisable in accordance with subparagraph 2 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation | |||||
| When selling to organizations that do not pay advance excise tax (including ethyl alcohol imported into Russia, which is not a product of the Customs Union) | 107 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 107 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | |||
| When transferred within the structure of one organization to carry out transactions recognized as subject to taxation by excise taxes, except for ethyl alcohol: – which is transferred within the structure of one organization for the production of alcoholic or alcohol-containing excisable products in accordance with subparagraph 22 of paragraph 1 of Article 182 of the Tax Code of the Russian Federation; – which is sold (transferred within the structure of one organization) for the production of goods that are not recognized as excisable in accordance with subparagraph 2 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation; – which is sold for the production of household chemicals and alcohol-containing perfumes and cosmetics in metal aerosol packaging | |||||
Alcohol-containing products | |||||
| Types of excisable goods | Tax rate | ||||
| from January 1 to June 30, 2021 inclusive | from July 1 to December 31, 2021 inclusive | ||||
| Alcohol-containing perfumery and cosmetic products in metal aerosol packaging | 0 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 0 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | |||
| Alcohol-containing household chemical products in metal aerosol packaging | 0 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 0 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | |||
| Alcohol-containing products (except for perfumes and cosmetics and household chemicals in metal aerosol containers) | 418 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 418 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | |||
Alcohol products | |||
| Types of excisable goods | Tax rate | ||
| from January 1 to June 30, 2021 inclusive | from July 1 to December 31, 2021 inclusive | ||
| Alcohol products with a volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (champagnes), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit must , and (or) wine distillate, and (or) fruit distillate)1 | 523 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 523 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | |
| Alcohol products with a volume fraction of ethyl alcohol up to 9 percent inclusive (except for beer, drinks made from beer, wines, fruit wines, sparkling wines (champagnes), cider, poiret, mead, wine drinks made without the addition of rectified ethyl alcohol, produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate) | 418 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 418 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | |
| Wines, fruit wines (except for wines with a protected geographical indication, with a protected designation of origin, as well as sparkling wines (champagnes), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit wort, and (or) wine distillate, and (or) fruit distillate) | 18 rub. for 1 l | 18 rub. for 1 l | |
| Wines with a protected geographical indication, with a protected designation of origin, except for sparkling wines (champagnes) | 5 rub. for 1 l | 5 rub. for 1 l | |
| Sparkling wines (champagnes), except for sparkling wines (champagnes) with a protected geographical indication, with a protected designation of origin | 36 rub. for 1 l | 36 rub. for 1 l | |
| Sparkling wines (champagnes) with protected geographical indication, with protected designation of origin | 14 rub. for 1 l | 14 rub. for 1 l | |
| Beer with a standard (standardized) content of ethyl alcohol by volume up to 0.5 percent inclusive1 | 0 rub. for 1 l | 0 rub. for 1 l | |
| Beer with a standard (standardized) content of ethyl alcohol by volume over 0.5 percent and up to 8.6 percent inclusive, as well as drinks made from beer2 | 21 rub. for 1 l | 21 rub. for 1 l | |
| Beer with a normative (standardized) content of ethyl alcohol by volume over 8.6 percent2 | 39 rub. for 1 l | 39 rub. for 1 l | |
| Cider (alcoholic products containing ethyl alcohol not more than 6% of the volume of the finished product, produced as a result of fermentation of apple must and (or) reconstituted apple juice without the addition of ethyl alcohol with or without saturation with carbon dioxide) | 21 rub. for 1 l | 21 rub. for 1 l | |
| Poiret (alcoholic products containing ethyl alcohol not more than 6% of the volume of the finished product, produced as a result of fermentation of pear must and (or) reconstituted pear juice without the addition of ethyl alcohol with or without saturation with carbon dioxide) | 21 rub. for 1 l | 21 rub. for 1 l | |
| Mead (alcoholic products containing ethyl alcohol from 1.5 to 6% of the volume of the finished product, produced as a result of fermentation of honey wort containing at least 8% honey, with or without the use of honey for sweetening and other beekeeping products, plant raw materials, with with or without the addition of sugar-containing products, without the addition of ethyl alcohol) | 21 rub. for 1 l | 21 rub. for 1 l | |
Tobacco and tobacco products | |||
| Types of excisable goods | Tax rate | ||
| from January 1 to June 30, 2021 inclusive | from July 1 to December 31, 2021 inclusive | ||
| Pipe, smoking, chewing, sucking, nasvay, snuff, hookah tobacco (except for tobacco used as raw material for the production of tobacco products) | 2772 rub. for 1 kg | 2772 rub. for 1 kg | |
| Cigars | 188 rub. for 1 piece | 188 rub. for 1 piece | |
| Cigarillos (cigaritas), bidis, kretek | 2671 rub. for 1000 pcs. | 2671 rub. for 1000 pcs. | |
| Cigarettes, cigarettes3 | 1562 rub. for 1000 pieces + 14.5% of the estimated cost, determined based on the maximum retail price (but not less than 2123 rubles per 1000 pieces) | 1718 rub. for 1000 pcs. + 14.5% of the estimated cost, determined based on the maximum retail price (but not less than 2335 rubles per 1000 pcs.) | |
| Tobacco (tobacco products) intended for consumption by heating | 5280 rub. for 1 kg | 5280 rub. for 1 kg | |
| Electronic nicotine delivery systems | 44 rub. for 1 piece | 44 rub. for 1 piece | |
| Liquids for electronic nicotine delivery systems | 11 rub. for 1 ml | 11 rub. for 1 ml | |
Cars and motorcycles | ||
| Types of excisable goods | Tax rate | |
| from January 1 to June 30, 2021 inclusive | from July 1 to December 31, 2021 inclusive | |
| Passenger cars with engine power up to 67.5 kW (90 hp) inclusive | 0 rub. for 0.75 kW (1 hp) | 0 rub. for 0.75 kW (1 hp) |
| Passenger cars with engine power over 67.5 kW (90 hp) and up to 112.5 kW (150 hp) inclusive | 45 rub. for 0.75 kW (1 hp) | 45 rub. for 0.75 kW (1 hp) |
| Passenger cars with engine power over 112.5 kW (150 hp) Motorcycles with engine power over 112.5 kW (150 hp) 1 | 437 rub. for 0.75 kW (1 hp) | 437 rub. for 0.75 kW (1 hp) |
| Passenger cars with engine power over 147 kW (200 hp) and up to 220 kW (300 hp) inclusive | 714 rub. for 0.75 kW (1 hp) | 714 rub. for 0.75 kW (1 hp) |
| Passenger cars with engine power over 220 kW (300 hp) and up to 294 kW (400 hp) inclusive | 1218 rub. for 0.75 kW (1 hp) | 1218 rub. for 0.75 kW (1 hp) |
| Passenger cars with engine power over 294 kW (400 hp) and up to 367 kW (500 hp) inclusive | 1260 rub. for 0.75 kW (1 hp) | 1260 rub. for 0.75 kW (1 hp) |
| Passenger cars with engine power over 367 kW (500 hp) | 1302 rub. for 0.75 kW (1 hp) | 1302 rub. for 0.75 kW (1 hp) |
Petroleum products | ||
| Types of excisable goods | Tax rate | |
| from January 1 to June 30, 2021 inclusive | from July 1 to December 31, 2021 inclusive | |
| Automotive gasoline: | ||
| not corresponding to class 5 | 13,100 rub. for 1 t | 13,100 rub. for 1 t |
| class 5 | RUB 11,213 for 1 t | RUB 11,892 for 1 t |
| Diesel fuel | 7655 rub. for 1 t | 8258 rub. for 1 t |
| Motor oils for diesel and (or) carburetor (injection) engines | 5400 rub. for 1 t | 5400 rub. for 1 t |
| Straight-run gasoline2 | 13,100 rub. for 1 t | 13,100 rub. for 1 t |
| Benzene, paraxylene, orthoxylene* | 2800 rub. for 1 t | 2800 rub. for 1 t |
| Aviation kerosene | 2800 rub. for 1 t | 2800 rub. for 1 t |
| Middle distillates1 | 8662 rub. for 1 t | 8662 rub. for 1 t |
* Benzene is understood as a liquid that contains 99 percent of the corresponding simplest aromatic hydrocarbon. Paraxylene or orthoxylene is understood as a liquid that contains in its mass 95 percent of the corresponding isomer of xylene or dimethylbenzene (subclause 12, clause 1, article 181 of the Tax Code of the Russian Federation).
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06.01.2017
Excise stamps on tobacco products
The sale of tobacco and tobacco products produced in the Russian Federation or imported under import conditions is carried out in the presence of special excise stamps. The issuance of excise stamps is carried out by the territorial bodies of the Federal Tax Service on the basis of an application (the form can be downloaded here ⇒ Application for receipt of excise stamps) and a report on the use of excise stamps issued earlier (the form can be downloaded here ⇒ Report on the use of excise stamps).
The cost of special excise stamps is 150 rubles/1000 units. without VAT.
Good evening! Hello, dear ladies and gentlemen! Friday! The capital show “Field of Miracles” is on air! And as usual, to the applause of the audience, I invite three players into the studio. And here is the task for this tour:
Question: Tax on tobacco and alcohol. (The word consists of 5 letters)
Answer: Excise tax (5 letters)
If this answer does not apply, please use the search form. We will try to find 141,989 words among 1,126,642 formulations.
The sale of alcohol brings significant profits to producers and retailers. Its size is formed from many indicators. The price of products is influenced not only by costs and demand, but also by what excise taxes are set on alcohol. It is believed that the burden of paying them is borne by organizations and private entrepreneurs, but in reality it turns out that the price of products simply increases to cover the costs of producers.
Middle distillates
Legislation has changed the parameters of middle distillates, as well as operations for them. So, from 2021 the following actions are performed with the product:
- assessment of the condition of raw materials at a temperature of 20 ºС corresponding to an atmospheric pressure of 760 mm Hg. Art.;
- checking the primary or secondary nature of the product;
- hydrocarbons, for which an enterprise pays excise duty, are made from oil, gas, and oil shale;
- product density 930 kg/m3.
Excise duty must be paid for the purchase of middle distillates, acquisition, and capitalization of the resulting product after processing.
