Excises on motor gasoline and diesel fuel are a type of taxes levied on entrepreneurs and organizations. Their deduction is carried out during the performance of certain economic operations, including the movement of products across the border of the customs control of the Russian Federation. Let us consider in detail what the excise tax on fuel is. The article will describe the features of taxation, the procedure for charging, as well as setting rates.
General characteristic of excise tax
This tax is related to the level of government and government is federal. The payment is considered to be a general (non-e ect) tax. This means that the funds are used without reference to any specific activities. By way of exemption, excise payment, like VAT, is considered indirect. The method of taxation refers to the tax to the unskilled, that is, the obligation to calculate and pay is assigned to the payer. Another criterion of excise duty is the criterion that determines the completeness of the rights to use tax revenues. According to this indicator, it belongs to the category of compulsory allocations. This is due to the fact that its enrollment is provided for in legislation both to regional budgets and to the federal budget. The list of excisable products is rather narrow. In addition to fuel, it includes:
- Tobacco products.
- Alcoholic, alcohol-containing products, alcohol.
- Engine oils.
Excises for gasoline and diesel fuel are calculated and charged according to a certain order. The mechanism of calculation and payment assumes an establishment of the sum of the tax in the course of fulfillment of operation with corresponding production and its inclusion in cost of the goods. This means that every economic entity participating in the turnover of excisable goods must calculate the payment and, upon implementation, transfer this responsibility to a subsequent counterparty. This scheme is valid until the end user. He, in turn, bears the burden of taxation. The introduction of fuel excise provides regulation of fuel consumption.
Individuals, organizations, as well as persons moving fuel through the customs control of the Russian Federation act as subjects obliged to pay excises on fuel. Art. 179 Tax Code establishes that the need for payment occurs from the time of the transaction. In this regard, excises for fuel are obliged to pay all the subjects that commit them. They include, among other things, foreigners. As taxpayers on the fact of fulfillment of economic operations are also isolated units of enterprises.
In the process of making transactions with certain types of goods, the emergence of the obligation to pay taxes is accompanied by a number of features. In particular, when taxing actions with straight-run gasoline, payers are considered to be only its direct producers. Similar rules apply to the release of petrochemical products from it. In addition, the specifics of the origin of the payer status are provided for enterprises that carry out activities under a simple partnership agreement. At the same time, it is allowed to pay excise on fuel both jointly and as a separate entity, to which this duty is assigned by the remaining participants. This person is obliged not later than the next day after the first business transaction to notify the tax authority of the fulfillment of the obligations of the payer under the terms of the partnership agreement. Together with this, he needs to be registered as the subject of the association's affairs. This is carried out regardless of the fact of its registration as a subject carrying out its own activities. With the timely and complete excise duty payment by a person performing payment obligations under the relevant agreement, the obligation to pay this tax by the other participants will be considered fulfilled.
Object of taxation
As his art. 182 The Tax Code establishes a certain list of operations that are performed with excisable products. In particular, they include:
- Realization of excisable goods produced by payers in the territory of the Russian Federation.
- Receipt and posting of goods, certain types of products, on a give-and-take basis, including.
- Moving of products through the customs control of the Russian Federation.
As an implementation, according to Art. 182 of the Tax Code, is the transfer of ownership of goods by one entity to another on a non-refundable or reimbursable basis, as well as its application as a payment in kind.
Recognition of the object
The excise on fuel in Russia is valid for certain operations involving the transfer of fuel and lubricants produced on its territory:
- From give-and-take raw materials - to its owner or other persons.
- In the structure of the organization - for the subsequent manufacture of non-excisable goods.
- For their own needs.
- For recycling on a give-and-in basis.
The excise tax on fuel in Russia is paid when it is transferred to the territory of the country by an organization to its participant upon its withdrawal / withdrawal from the association, by a partnership member with the allocation of its property share or division of property. The object of taxation also arises in the case of sale by the subjects of ownerless, confiscated or subject to conversion to municipal / state ownership of the relevant goods.
An Important Moment
As another peculiarity of the origin of the object of taxation in the manufacture of products is the fact that under point 3 of Art. 182 NK, to calculate the tax to production equate any kind of mixing products in places of their storage and sale, resulting in excisable products. This rule does not apply to catering organizations. When mixing, a product is formed, in relation to which an increased excise rate is established in comparison with that determined for raw materials.
The group of operations related to the receipt of products is classified as a special category. The obligation to pay excises on fuel arises when a specific type of capital is entered in it. This operation should be understood as taking it into account in the form of finished goods, released from its own raw materials and using its materials. In addition, as a mandatory condition for the occurrence of this duty is the presence of a certificate. 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:
- Direct gasoline, from give and take raw materials / materials including.
- Petrochemical products, if the above fuel is used for its production.
To obtain a certificate for the production of straight-run gasoline, the enterprise must have the appropriate production facilities. They can belong to the applicant on the right of use, ownership, possession or other lawful grounds. In order to obtain a certificate for gasoline processing, it is necessary that the applicant has an agreement for the provision of services for the processing of tolling raw materials, as a result of which the fuel is produced. Based on this agreement, the document is issued in the event that the enterprise acts as the owner of the processed gasoline, and the contract is concluded with the producer of petrochemical products.
In Ch. 21 of the Tax Code were amended by the Government, in accordance with which:
- Tax rates for fuel for 2016-2017 are approved. In the amounts set for 2014. The increase in excise tax on fuel is expected in 2018. Indexing will be 5% to the indicators of 2017
- Excises on motor fuel is set at 10.5 tons per ton. This should discourage the manufacture of fuel below grade 5.
- Some types of products from art. 181. This, in particular, affected ship and furnace fuel. This exemption is envisaged with simultaneous recognition as objects of taxation of all medium distillates, to which, among other things, the said product is included.
- The tax rate for medium distillates is set at a rate that is equal to the coefficient by which the excise tax on diesel fuel is calculated.
- As the payers are recognized enterprises that have received from the tax authorities a certificate of registration of the company performing operations with the middle distillate. Owners of water transport, using the said products for bunkering, set a deduction. It is equal to the rate at which excise is calculated for ship fuel with a coefficient.
Medium distillates are liquid mixtures of hydrocarbons with fractional composition in the temperature range of 215-360 degrees. These amendments cover all possibilities for renaming the diesel fraction. Thus, to avoid the tax burden at the present time will not succeed. Since 2016, the excise tax on ship low-viscosity fuel has been set. At the same time, enterprises engaged in the relevant sphere will not be particularly affected. Among the amendments there is a tax deduction from the coefficient. 2.
Discussion of amendments
In 2014, at a meeting of the State Duma committee, a proposal was made to increase the excise rates for diesel fuel and grade 4 and 5 petrol. Experts feared at the time that when approving the amendments the cost of fuel would increase by 3 r. The proposal for the increase was made by Yevgeny Moskvichev. On diesel fuel 4 cells. He suggested raising the rate to 3450 rubles per ton. In 2015, up to 4150 rubles per ton. - in 2016, up to 3950 rubles per ton. - in 2017-m. The same figures were assumed for fuel grade 5. As for motor gasoline, it was proposed to keep it for 2015 at 7300 rubles per tonne, in 2016 it was planned to increase from 6200 to 7530, in 2017 it would be from 4.5 tons per ton. Up to 5830 rubles per ton. It was planned that all funds will be directed to the road funds of the regions. At the same time, Sergei Shatalov spoke about the need to improve the amendments. Prior to the discussion, it was planned to raise excise taxes only for diesel fuel and gasoline 5 cells. Such an increase was projected to give the road funds of the regions an additional 60 billion rubles. In 2015, and in subsequent years - more than 90 billion rubles.
The Tax Code defines uniform rates of taxation of excisable goods. They are divided into two categories: combined and solid. The latter are set in absolute terms per unit of taxation base. By this principle, in particular, excises for fuel are determined. Combined rates involve a combination of firm and part of the value indicators. The Code provides for the differentiation of tariffs by types and subspecies of products. In particular, since 2011, various rates have been set depending on the class of gasoline and diesel fuel. At calculations the principle of reduction of tariffs for more qualitative production operates. In addition, indexation of solid tariffs is envisaged taking into account the forecasted consumer prices.
It is established by Art. 187 NC for each type of excisable product. Depending on the rate, the tax base is determined by:
- As the volume of goods transferred (sold) in kind. This provision applies to products for which specific (firm) rates are used.
- As the value of goods transferred (sold). It is calculated in accordance with the prices that are set under Art. 40 TC, without excise tax, VAT on products for which ad valorem rates are set.
- As a value calculated in accordance with average sales prices that were in effect in the previous reporting period. In case of their absence, the market indicator is used excluding excise tax, VAT - in respect of goods for which interest rates are provided for tax.
- As the volume of goods sold (transferred) in kind for the calculation of excise duty when using a solid tariff and as the estimated value calculated at the maximum retail prices for determining the excise tax when applying the interest rate. Such a model is used for goods for which combined tariffs are envisaged.
In the Tax Code there are requirements concerning the maintenance of separate registration of transactions with excisable products. Thus, Art. 190 establishes that the taxpayer is charged with the responsibility of organizing a differentiated accounting for actions with goods for which different tax rates are envisaged. If an economic entity does not maintain separate seizure of transactions, the amount of excises is determined by the tax rate used by the enterprise from the single base established for all actions falling under the tax in question.