What is an excise tax?

An excise tax that is an integral part of the Russian tax system is a collection that is compulsorily collected from all individual entrepreneurs, as well as from legal entities that sell products of a certain nomenclature. At the same time, fiscal payments are included in the cost of sold products, and they must be paid by the buyer as a result of the acquisition of certain goods, for example, tobacco products or alcoholic beverages.

Thus, the excise tax is an indirect charge, established on highly profitable and definite products and products intended for consumption by the population and being a state monopoly. Such payments become an opportunity to fill the state budget, as well as a way to regulate consumer demand for a certain group of goods.

Elements of taxation and payers

Currently, excise tax can be considered established only in cases where its payers are determined, as well as the constituent elements. The main elements usually include the definition of the object of taxation and the base, on the basis of which the size of the indirect collection, the period of payment and the established rate are calculated.

The number of payers includes organizations and all private entrepreneurs selling excisable goods, as well as persons engaged in the transportation of products of this group across the border of the Russian Federation. In addition, the excise tax is obliged to pay the separate divisions of large firms that perform transactions with various excisable products.

Excise goods

According to the current legislation, excise duty is required to be paid only in the case of transactions with a certain list of item items. Such a list includes alcohol-containing products, natural alcohol and alcoholic beverages, cigarettes and beer, automotive and straight-run gasoline, motor oil and diesel fuel, as well as cars.

Moreover, some varieties of excisable products may be exempt from compulsory taxation if certain restrictions are met. These are alcohol-containing drugs belonging to the group of medicines, veterinary drugs dispensed in small containers, which include alcohol, perfume products and some types of waste.


In the tax code of the Russian Federation there is an order of calculation of excises, and rates for calculation of taxes are subdivided into combined, differentiated and firm. At the same time, excise tax can be calculated in different ways for each of the nomenclatural groups of excisable goods. For example, the differential rate is set for operations with gasoline, and when selling high-quality fuel, the seller will have to pay a smaller fee. Solid rates, in turn, are subject to indexation in accordance with the planned index of changes in consumer prices.

And tobacco products and alcohol products must be labeled with the help of federal or excise marks intended for this purpose, the presence of which on the goods being sold confirms the legality of their production or importation into the territory of the Russian Federation. Alcoholic beverages need to be labeled in order to control the payment of taxes to the budget, as well as to monitor the legality of their production and protect citizens from the acquisition of counterfeit products.

Federal marks are used for marking products produced by domestic enterprises, and they are issued in special government agencies authorized by the government of the Russian Federation. In contrast, excise stamps are required to control the sale of alcoholic beverages imported from abroad, and they are purchased by importers directly at the customs authorities at the time of issuing permits.

Similar articles





Trending Now






Copyright © 2018 Theme powered by WordPress.