Excisable goods are recognized ... The list of excisable goods

Excises - a kind of indirect taxes. They are levied on payers who produce and sell individual product categories. Excises are included in the value of the goods and, accordingly, are shifted to the final consumer. Their size largely determines the cost of production and affects the demand. . Let us further consider what goods are considered excisable .

General principles

A feature of excise taxes is the fact that they act only in relation to certain goods. There are several principles that determine the products falling under them. First of all, it should be noted that excisable goods are not subject to basic necessities. The main purpose of the payment is to ensure that the budget receives revenues from the excess profits earned when producing highly profitable products. It mainly refers to tobacco and alcohol products, as well as petroleum products. It is important to note that by introducing this payment, the state seeks to limit the use of products that cause harm to consumers. It is, in particular, about tobacco and alcohol products.

Specificity

Excises are considered regulatory taxes. This means that the amount is distributed between the federal and regional budgets in proportions that depend on the type of product. For some products, deductions are made only to the state budget, for example. Today the list of excisable goods is ordered. It almost corresponds to the lists operating in other countries. в первую очередь табачные и алкогольные изделия. It should be noted that in the RF excisable goods are primarily tobacco and alcohol products. It seems that she will always be present in the lists. This is due to its specificity. On the one hand, it can not be considered mandatory for consumers, and on the other hand, its cost is rather low.

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: The following groups are recognized as excisable goods :

1. Ethyl alcohol, produced from raw materials of any kind. The exception is cognac alcohol
2. Alcohol-containing products. These include emulsions, solutions, suspensions, etc. The concentration of alcohol in them is more than 9%.
3. Alcohol production. : питьевой спирт, коньяки, ликероводочные продукты, водка, вино, прочие напитки, в которых концентрация спирта больше 1.5%. The following goods are recognized as excisable : drinking alcohol, cognacs, alcoholic beverages, vodka, wine, other drinks, in which the alcohol concentration is more than 1.5%. The only exception is wine materials.

: In addition, excisable goods are recognized as follows :

1. Beer.
2. Tobacco products.
3. Cars, motorcycles. The motor power of the latter should be more than 112.5 kW.
4. Motor oils for engines.

и бензин (прямогонный в том числе). Also excisable goods are diesel fuel and gasoline (straight-run as well).

NK

In the 181 article of the Code some explanations are given regarding certain types of products. спиртосодержащие продукты, произведенные из любого вида сырья, включающие в себя денатурирующие компоненты, исключающие возможность их использования в пищевой и алкогольной промышленности. As stated above, excisable goods are alcohol-containing products made from any kind of raw materials, including denaturing components, which exclude the possibility of their use in the food and alcohol industries. In the composition of such products there are solutions, suspensions, other liquid products, if the share of alcohol in them is more than 9%. Meanwhile, some goods excisable are not recognized regardless of the concentration of alcohol. They include:

1. Treatment-and-prophylactic, medical, diagnostic means included in the State Register of medicines and medical products. The same list includes medicines manufactured in pharmacy organizations according to individual recipes.
2. Means veterinary purpose, past registration and entered in the register, if they are spilled in a container, the volume is not more than 100 ml.
3. Perfume and cosmetic products. They are excluded from the list of excisable goods, if the share of alcohol in them is not more than 80%, they were registered and were included in the State Register.
4. Products of household chemicals, as well as perfume and cosmetics in aerosol metal packages.
5. Waste formed when alcohol is produced from food materials, alcoholic beverages, vodkas, and subject to further processing or use for technical needs.

моторные масла, бензин, прямогонный в том числе. Excisable goods are motor oils, gasoline, straight-run, including. The latter should be understood as fractions obtained during processing of oil, associated natural / oil gas, gas condensate, coal or other raw materials, products of their processing.

Categories of payers

They are established by Article 179 of the Tax Code. Payers of excises are:

1. Organization.
2. Individual entrepreneurs.
3. Subjects recognized as payers in connection with the transportation of goods through the State Border of the Russian Federation. Their list is established in accordance with the TC TC.

It should be noted that organizations and IPs can be considered payers if they carry out transactions that are subject to excise taxation.

An Important Moment

Excises differ from VAT in that they are considered single-stage indirect taxes. This means that they are included in the cost of production once and paid once. Exceptions are petroleum products. For them, another scheme works.

Base and amount

In order to determine them, it is necessary to clearly imagine what an excise taxable object is. Here we should refer to 182 and 183 articles of the NK. To exclude double taxation, the tax is charged on the sale of goods from the manufacturer. With further resale of products, the amount will not increase. сбыт их заводом-изготовителем, а не продажа их магазином или оптовым предприятием. In other words, the sale of excisable goods for tax purposes is recognized as marketing by their manufacturer, rather than selling them by a store or a wholesaler. When determining the base and the amount of deductions, it should also be taken into account that the production is equated with bottling and any form of mixing of products in storage areas. These rules, however, do not apply to catering establishments.

Import of products

, ему следует учесть ряд особенностей начисления. If the entity imports products that are recognized as excisable goods , it should take into account a number of pecuniary features. They are determined by the customs regime that will be chosen. The peculiarities of taxation can be reduced to the following:

1. When issued for free circulation and for processing for internal consumption, excises are paid in full.
2. If the re-import mode is selected, the amounts from which the subject was released or which were returned to him upon export are deducted.
3. If transit is issued, duty-free trade, destruction, refusal in favor of the state, the excise is not paid. A similar rule applies to regimes of re-export, bonded warehouse, free zone.
4. If processing is processed on the territory of Russia, the excise is not paid, if the export is carried out within the established period.
5. If the product is under the temporary import regime, partial or complete exemption from the excise tax is allowed according to the rules fixed in the TC TC.

Export

, ему следует учитывать положения пункта 2 185 статьи НК. If a person exports goods that are recognized as excisable goods , he should take into account the provisions of clause 2 of Article 185 of the Tax Code. When exporting in the regime of re-export of Russia to Russia, the amounts paid upon importation are subject to return to the payer. In other cases, the reverse transfer is not carried out.

Exemption from payment

Features of lifting the burden on payment of excises are disclosed in 184 and 198 articles of the Tax Code. As a mandatory condition for exemption from the payment is the provision of a bank guarantee or a guarantee in the tax inspection. They act as a guarantee of the payer's liability in case he does not present documents confirming the export of excisable goods and payment of tax or penalty on them within 180 days. If the relevant securities are not available, the entity is obliged to transfer the amount to the budget. However, it is subsequently refundable if the above documents are submitted.

List of securities

When exporting excisable goods, the payer must provide documents to the Tax Inspectorate within 180 days from the date of sale confirming the validity of exemption from payment of excises. Among them:

1. Contract (its certified copy) with a foreign purchaser for delivery. If the shipment is made within the framework of a commission agreement, a suretyship, or under an agency agreement, they are presented.
2. Payment documents, bank statement (or copies thereof). These papers confirm the actual receipt of profits from the sale of products to a foreign counterparty on the account of the payer in the domestic bank or the r / s of the commission agent, agent, attorney.
3. Customs cargo declaration (its copy). It should be marked by the Russian FCS, which produced products in the export mode, or in the region where the checkpoint is located, through which products were exported to Russia.
4. Copies of shipping / transportation or other documents. They should be present marks of Russian customs authorities, confirming the export of products.

The subject is entitled to exemption from taxation of operations if he keeps separate records of transactions.

Betting

Since 1997, the process of transition from percentage (ad valorem) tariffs to solid was launched. When using the latter, the automatic increase in the amount does not occur when the cost of production increases. In this regard, such rates are annually adjusted. Today, for most excisable goods, solid or specific tariffs are provided. An exception is tobacco products. There is a mixed rate for it. It combines ad valorem and specific tariffs. For each type of excisable goods, its rate applies. In addition, the legislation provides for the differentiation of tariffs within the product categories. For example, different rates are set for alcoholic beverages and beer. Their value depends on the strength of the drink. The higher it is, the higher the rate, respectively. If we talk about cars, the tariff depends on the power of the vehicle.

Jewelry

They are referred to in Article 181 of the Tax Code (sub-item 6, point 1). , изготовленные с использованием драгметаллов и их сплавов, культивированного жемчуга или драгоценных камней. Excisable goods are jewelry made with the use of precious metals and their alloys, cultured pearls or precious stones. From this definition it follows that there are no exceptions for products manufactured by order of citizens from the customer's materials. At the same time, the legislation fixes a list of goods not related to jewelry. Among them:

1. State awards, insignia / distinctions, medals, the status of which is established by the Federal Law or the Presidential Decrees.
2. Coins that have the status of a payment instrument and passed the issue.
3. Objects of religious, cult significance, used in churches during worship or the ritual. The exception is the wedding rings.
4. Haberdashery.
5. Items made of base metal or their alloys, the production of which uses silver-containing solder, handicraft products created using gold / silver-containing paints / threads.

Check of knowledge

As is known, the topic of taxes and taxation is included in the curriculum at many universities. The consolidation of materials and verification of knowledge is carried out in different ways. In this case, the students themselves develop tests on various topics. , например, учащиеся пишут рефераты. On issues related to products that are recognized as excisable goods, at MIT , for example, students write abstracts. It should be noted that the abstracts and tests can be found not only on the website or forum of the institute. For example, on the Internet there is a portal "Dean-NN". Here are the abstracts and tests. In the verification materials one of the questions on the portal "Dean" - "Excisable are the following goods". Then follows the list of products from which you need to choose the right positions.

Conclusion

Basic information on excisable goods is present in the Tax Code. The Code contains a special chapter that describes all the key questions about such products. As for practice, then, as many manufacturers today say, some products are becoming less profitable. First of all, this applies to tobacco products. In the light of the latest legislative changes, its production requires serious financial investments. Special attention should be paid to declaring excisable goods. Violation of the current customs legislation entails responsibility.