Excise taxes on gasoline instead of transport taxes: motorists will pay less or more

What counts as implementation?

Goods are considered sold if the ownership of them has passed from the seller to the buyer (Clause 1, Article 39 of the Tax Code of the Russian Federation).

For the purposes of calculating excise taxes, the following operations are considered to be sales:

• gratuitous transfer of ownership of excisable goods or the use of excisable goods with payment in kind (subclause 1, clause 1, article 182 of the Tax Code of the Russian Federation);

• shortage of excisable goods in excess of the norms of natural loss (clause 4 of article 195 of the Tax Code of the Russian Federation).

What are excise taxes on alcohol?

Excise tax refers to an internal (intrastate) tax paid on alcoholic products produced in the country and sold in the future. This fee also applies to other consumer goods. Excise taxes on alcohol remained virtually unchanged in 2020. But by 2020 a serious increase is planned. For example, for 1 liter of alcohol with an alcohol content above 9% (this does not apply to wine, beer and some other drinks) you will no longer have to pay 523, but 544 rubles.

All excise tax rates are given in Article 193 of the Tax Code of the Russian Federation. There are also types of alcohol-containing products for which payment of duties is not provided. We are talking about the following products:

• beer with an ethyl alcohol content of less than 0.5%;
• household chemicals containing alcohol;
• perfumes and cosmetics produced using alcohol.

But in 2020 you will have to pay the excise tax on vodka in any case. The exception is when:

1. manufactured products are exported to other countries;
2. alcohol is confiscated at customs;
3. excise goods entered the country by crossing the port area;
4. alcohol is transferred within the company for manipulation.

When to charge excise tax

When selling (transferring) excisable goods, accrue excise tax on the day of shipment (transfer) to the buyer (recipient) of the goods (clause 2 of Article 195 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated January 14, 2010 No. 03-07-06/03).

If an organization sells goods at retail, then the date of sale for the purposes of calculating excise taxes is the date of transfer of goods to the division that carries out retail sales (clause 2 of Article 195 of the Tax Code of the Russian Federation).

An exception is the case of the sale of goods pledged if they have been in the possession of the pledgee since the conclusion of the pledge agreement. In this case, excise tax can be charged only after a public auction. This is explained by the fact that when concluding a pledge agreement, goods are transferred to the pledgee not for the purpose of sale (Article 337 of the Civil Code of the Russian Federation).

If the obligation to pay excise duty is related to the discovery of a shortage of goods, the date of sale is the date the shortage was discovered. At the same time, excise tax is imposed on the quantity of missing goods that exceeds the norms of natural loss (clause 4 of Article 195 of the Tax Code of the Russian Federation).

For transactions of transfer of goods produced from customer-supplied raw materials, excise duty is charged on the date of signing the acceptance certificate for such goods (Clause 2 of Article 195 of the Tax Code of the Russian Federation).

Accrue excise tax on all transactions, the date of implementation (transfer) of which relates to the current month (clause 5 of Article 194, Article 192 of the Tax Code of the Russian Federation).

Situation: at what point should excise tax be charged when selling goods through an intermediary?

When selling goods under intermediary agreements, accrue excise tax at the time of transfer of goods to the intermediary.

It is explained this way.

When selling manufactured excisable goods, an object of excise taxation arises (subclause 1, clause 1, article 182 of the Tax Code of the Russian Federation).

The sale of goods is recognized as the transfer of ownership of goods (on a compensated or gratuitous basis) from one person to another (clause 1 of Article 39 of the Tax Code of the Russian Federation). That is, in general, the date of sale is considered to be the date of transfer of ownership.

At the same time, for the purposes of calculating excise taxes, the date of sale of excisable goods is defined as the day of their shipment (transfer) (clause 2 of Article 195 of the Tax Code of the Russian Federation).

Thus, if the terms of the agreement provide for the transfer of ownership, excise duty must be charged on the date of shipment of goods as part of the execution of such an agreement, regardless of the date of transfer of ownership or the date of payment. This conclusion is confirmed by the letter of the Ministry of Finance of Russia dated January 14, 2010 No. 03-07-06/03.

When selling goods through intermediaries, ownership of the goods remains with the manufacturer until they are sold by the intermediary (Clause 1, Article 996, Article 1011 of the Civil Code of the Russian Federation). However, they are transferred to an intermediary for the purpose of their sale, as a result of which ownership from the manufacturer will pass directly to the buyer. Therefore, based on the rules set out above, excise duty must be charged on the date of shipment of goods to the intermediary. Similar explanations are contained in the letter of the Ministry of Finance of Russia dated October 7, 2008 No. 03-07-06/87.

Unified state automated information system

The latest innovation is the mandatory connection to the unified information system EGAIS for everyone who wants to sell strong drinks. And it doesn’t matter retail or on tap. It is thanks to this system that it became possible to carry out strict control of each item of goods. Therefore, starting from 2020, it is prohibited to sell an excise product without connecting to this database. Those caught committing such a violation will be required to pay considerable sums in fines.

How does EGAIS work?

This control system also makes it possible to quickly determine the data of imported receipts: when and by whom it was imported into the country, composition indicators, strength and place of sale. With the help of EGAIS, it has become possible to avoid smuggled goods. For the alcohol business to flourish you need:

• acquire new excise taxes on alcohol;
• connect to EGAIS;
• get a license. And it doesn’t matter what type of business the entrepreneur is in. License permission is mandatory for everyone without exception.

To issue the latter, there is the Federal Service for the Regulation of Alcohol Products. It has branches in Moscow and other large cities of the country. This gives it the advantage of giving it control over producers and buyers even in local markets. Before contacting the service for permission, all legal entities need to collect the relevant documents and fill out an application for its acquisition.

Exception: private entrepreneurs selling beer and drinks can do so without permission, provided they have a permanent retail location.

Experts from the federal service have been reviewing the request for a month. After which, they have the right to refuse a license if there are reasons for this. If a positive decision is made, the document is issued for a maximum of five years.

Excise tax rates

After determining the moment of accrual of excise duty, determine the excise tax rate on the sold (transferred) product. This is due to the fact that the procedure for determining the tax base depends on the type of tax rates established for various excisable goods.

Tax legislation provides for three types of excise tax rates:

• hard or specific - in rubles per unit of measurement of the volume of excisable goods sold (transferred);

• ad valorem - as a percentage of the price (cost) of sold (transferred) excisable goods;

• combined - simultaneously including both fixed and ad valorem tax rates.

Currently, only two types of tax rates apply:

• combined – established for cigarettes and cigarettes;

• solid or specific - established for other excisable goods.

This conclusion follows from the provisions of paragraph 2 of Article 187 and Article 193 of the Tax Code of the Russian Federation.

The excise tax rate is determined based on the provisions of Article 193 of the Tax Code of the Russian Federation.

Situation: at what rate should the excise tax be charged on the sale of carbonated wine products with a volume fraction of ethyl alcohol over 8.5 percent?

When selling carbonated wine products, charge excise tax at the rate established for sparkling (champagne) wines.

This is explained as follows.

According to the All-Russian Classification of Products (OKP), wine products with a volume fraction of ethyl alcohol over 8.5 percent are carbonated wine (OKP code 15.93.11.210). That is, wine with a volume fraction of ethyl alcohol from 8.5 to 12.5 percent, obtained by artificially saturating table wine material with carbon dioxide. In turn, carbonated wines (code 15.93.11.210) are included in group 15.93.11 “Sparkling and carbonated wines.” Even if carbonated wine products are made on the basis of fruit wines, they cannot be classified as fermented drinks (code 15.94.10).

For alcoholic products, the excise tax rates established in Article 193 of the Tax Code of the Russian Federation are applied. There is no separate excise tax rate for carbonated wines. However, based on the grouping of alcoholic beverages presented in the All-Russian Classification of Products, for the purpose of calculating excise taxes, carbonated wines should be classified as sparkling wines (champagne).

Thus, when selling carbonated wine products with a volume fraction of ethyl alcohol over 8.5 percent, apply an excise tax rate of 26 rubles. for 1 l.

Excise tax and its impact

Chapter 22 of the Russian tax law states that drinks containing alcohol are recognized as excisable goods. An excise tax is an indirect state tax that is imposed on goods that are popular among many people within the country. It is included in the price of the product, which significantly affects its increase. Therefore, we can say that the consumer himself pays it. The benefits from it are considerable. The tax helps combat excessive alcohol consumption and generates income for the country.

This is what a tax stamp looks like. Must be on every unit of production

New excise taxes on alcohol are considered an important source of income for the country's budget, since they sometimes reach half or even 2/3 of the price of the product itself. This law allows you to control the sale of every bottle of booze. The range of excisable products includes ethyl alcohol, and this is: food alcohol, wine, grape, anhydrous, ethyl, cognac, etc. It turns out that all products with alcohol over 0.5 percent are included in this category. That is, all liqueur, vodka, beer, wine, etc.

The tax rate is not fixed. Each type of drink has its own. Therefore, in 2020 and beyond, there is a law according to which an excise stamp is required on any packaging containing alcohol (except for cider, beer and mead).

How to obtain excise tax on alcohol? How much is the excise tax on alcohol today? — Today the price varies depending on the individual unit. According to Article 193 of the Tax Code, it should be regulated. But for alcohol there is a fixed rate. It is 107 rubles per liter of pure alcohol. For drinks containing more than 9 percent alcohol - 523 rubles, and for weak ones - 418 rubles per liter.

General procedure for calculating the tax base

Once the excise tax rate has been determined, calculate the tax base for each type of excisable goods. Currently, for all excisable goods (except for cigarettes and cigarettes), the tax base is determined as the volume of sold (transferred) excisable goods in kind. In this case, the volume of excisable goods sold should be calculated in those units of measurement that are indicated in the excise tax rate.

This procedure follows from the provisions of Article 187 of the Tax Code of the Russian Federation.

If an organization sells goods of the same type, but with different excise tax rates, determine the tax base separately for each subtype of products sold (transferred), in relation to each rate (clause 1 of Article 190 of the Tax Code of the Russian Federation). To do this, it is necessary to maintain separate records (clause 2 of Article 190 of the Tax Code of the Russian Federation). If maintaining such records is impossible, tax all sold (transferred) products at a single tax rate. It must be determined based on the maximum excise tax rate provided for a given type of goods. This is stated in Article 190 of the Tax Code of the Russian Federation

An example of determining the tax base for excise duty when selling one type of product for which different tax rates are established

Alpha LLC produces beer of various strengths. Thus, Alpha’s assortment includes the following varieties:

• non-alcoholic beer (with a volume fraction of ethyl alcohol up to 0.5 percent);
• beer (with a volume fraction of ethyl alcohol from 0.5 to 8.6 percent);
• strong beer (with a volume fraction of ethyl alcohol over 8.6 percent).

Each of these three groups of beer has different excise tax rates.

If Alpha keeps separate records of beer transactions across these three groups, then to calculate the excise tax it must determine three tax bases and apply the appropriate rates to them.

If Alpha does not maintain separate accounting, it will have to determine a single tax base for beer. Then calculate the excise tax based on the maximum excise tax rate provided for beer (37 rubles per 1 liter).

An example of determining the tax base for the sale of excisable goods for which a fixed excise tax rate has been established

Alpha LLC produces beer. In July, the organization sold 500 bottles of beer (with an alcohol content of 0.5 to 8.6 percent by volume). Of the total number of beer bottles sold, 400 bottles were 0.5 liters and 100 bottles were 0.33 liters. The contractual cost of goods sold is 23,600 rubles. (including VAT - 3600 rubles, excise tax - 3495 rubles). The excise tax rate for beer with an alcohol content by volume from 0.5 to 8.6 percent is set at 20 rubles. for 1 l.

Alpha's accountant made the following entries in the accounting.

In July:

Debit 62 Credit 90-1 – 23,600 rubles. – revenue from beer sales is reflected;

Debit 90-3 Credit 68 subaccount “Calculations for VAT” – 3600 rubles. – VAT is charged on sales proceeds;

Debit 90-4 subaccount “Excise taxes” Credit 68 subaccount “Calculations for excise duties” - 4660 rubles. ((400 bottles × 0.5 l + 100 bottles × 0.33 l) × 20 rub./l) – excise tax is charged on the sale of beer.

How to calculate the “alcohol” excise tax, knowing its rate

If a businessman produces only one type of excisable ASSP, when calculating the “alcohol” excise tax, he only needs to use the following formula:

A = ORP × SA – VA,

Where:

A is the amount of excise tax on ASSP payable;

ORP - volume of ASSP sold;

CA - excise tax rate for a specific type of ASSP;

VA - excise tax deduction.

If several types of ASSP are produced and different excise tax rates are applied, the above formula for calculating the “alcohol” excise tax becomes more complicated:

A = (ORP1 × CA1 + ORP2 × CA2 + ORP3 × CA3 + ...) – VA,

Where:

ORP1, ORP2, ORP3... - the volume of ASSP sold by its types, for which different excise tax rates are established;

CA1, CA2, CA3... - excise tax rates for the corresponding types of ASSP.

Materials prepared by specialists on our website will tell you about the formulas used in economic and financial calculations:

• “The procedure for calculating accounts receivable - formula”;
• “How to calculate your own working capital (formula)?”;
• “By what formula and how to calculate profitability?”

We will tell you how to calculate the excise tax on alcoholic products in 2020 using the specified formulas in the next section.

Tax base for tobacco products

When selling cigarettes and cigarettes, the tax base consists of two parts and is defined as:

• the volume of goods sold (transferred) in kind – for the application of a fixed tax rate;

• the estimated value of these goods is for the application of the ad valorem tax rate.

This procedure is provided for in paragraph 2 of Article 187 and Article 193 of the Tax Code of the Russian Federation.

To determine the estimated cost of cigarettes or cigarettes, use the following formula:

Facilities and payers

According to Chapter 22 of the Tax Code of the Russian Federation, the object of taxation is a set of specific actions related to the execution of excisable products and the provision of products under a contract for the provision of services in the domestic region, accessible to taxation.

Taxable objects include:

• production and sale of excisable products in Russia;
• provision of excisable products based on verdicts or court decisions;
• provision for personal needs in the company's warehouse capital;
• provision by performers to the owner or other companies of excisable products from customer-supplied materials in a certain area of ​​Russia;
• transfer of sold excisable products for subsequent use of non-excisable goods;
• provision of manufactured excisable products with subsequent processing from customer-supplied raw materials.

Excise tax payers are also considered an important component. These include:

• legal entities (companies and firms);
• entrepreneurs;
• persons moving products abroad through state customs authorities in accordance with the Customs Code of the Russian Federation.

Taxpayers are not recognized as legal entities providing and selling goods in bulk, as well as departments and other independent divisions of companies. They only fulfill the direct obligations of enterprises to pay excise duty according to the area of ​​presence.

Minimum and maximum retail price

The organization does not have the right to sell tobacco products at a price below the minimum retail price and above the maximum (Clause 5, Article 13 of Law No. 15-FZ of February 23, 2013).

The maximum retail price is the price above which a pack of cigarettes or cigarettes cannot be sold to end consumers. This price must be indicated on the package. This is stated in paragraph 2 of Article 187.1 of the Tax Code of the Russian Federation.

The maximum retail price is set independently by the manufacturer for each brand (name) of cigarettes and cigarettes. Therefore, using the above formula, you need to determine the estimated cost for each brand (each name) of sold cigarettes or cigarettes. And then, if the excise tax rate on them is the same, add the resulting values ​​to determine the final estimated cost. This follows from the provisions of Article 187 of the Tax Code of the Russian Federation.

Information from manufacturers on maximum retail prices for tobacco products is published on the official website of the Federal Tax Service of Russia.

The minimum retail price is 75 percent of the maximum retail price established by the manufacturer (clause 3 of article 13 of the Law of February 23, 2013 No. 15-FZ).

Situation: can an organization set different maximum retail prices for cigarettes of the same name? Cigarettes are sold in different regions, and the costs of their sale differ.

Yes, it can, if cigarettes of the same name, which are sold in different regions of Russia, are classified as different brands.

The maximum retail price, which must be indicated on a pack of cigarettes or cigarettes, is set by tobacco product manufacturers separately for each brand (clause 2 of Article 187.1 of the Tax Code of the Russian Federation). In this case, a brand is understood as an assortment position of tobacco products that differs from other brands in at least one of the following characteristics:

• Name;

• recipe;

• dimensions;

• presence or absence of a filter;

• package.

For example, cigarettes intended for sale in the Far North may differ from cigarettes of the same name sold in other regions in the color of the packaging. Changing packaging gives manufacturers the right to classify cigarettes of the same name as different brands. As a result, set different maximum retail prices for them.

Similar explanations are contained in the letter of the Ministry of Finance of Russia dated January 20, 2009 No. 03-07-06/4.

Attention: for the sale of cigarettes and cigarettes at a price exceeding the maximum retail price indicated on each package (pack), administrative liability is provided:

• for officials – a fine of 50,000 rubles. or disqualification for up to three years;

• for legal entities - a fine of two times the amount of excess revenue received as a result of the sale of cigarettes or cigarettes at a price higher than that indicated on the pack. Excess revenue received is determined for the entire period of sale of such goods, but not more than for 1 year (Part 1 of Article 14.6 of the Code of Administrative Offenses of the Russian Federation).

Excise tax on tobacco products in 2020

Excise tax on tobacco products in 2020

In 2020, the list of excisable goods remained the same. This year, excise duty is paid upon sale and import of:

• pipe tobacco, smoking tobacco, snuff tobacco, and also intended for the production of tobacco products or for consumption by heating (tobacco for hookahs);
• cigars;
• cigarillos, bidis, kretek;
• cigarettes, cigarettes

Based on clause 15 of Art. 181 of the Tax Code of the Russian Federation, excisable goods include electronic systems for the delivery of nicotine (electronic cigarettes) and special liquids intended for use in electronic systems.

Excise tax rates on tobacco products in 2020

From July 1, 2020, legislators increased the excise tax paid on the import and sale of cigarettes and cigarettes. Until the second half of this year, taxpayers paid a fee at a fixed rate of 1,562 rubles. per 1000 units of tobacco products. Now, when selling or importing cigarettes, the fee is 1,718 rubles/1000 units.

Also, from the second half of 2020, the minimum retail price, taken into account when calculating the percentage of excise tax on tobacco products, has been increased. Until July 1, 2020, the calculation was made based on the minimum price of 2,123 rubles. for 1000 units of tobacco products, from July 1, 2020, the minimum price was fixed at 2,335 rubles/1000 units.

Full information on the current excise tax rates on tobacco and tobacco products is presented in the table below:

Registration of minimum and maximum prices

To establish the minimum and maximum retail prices, the manufacturer must submit to the tax office at the place of registration (customs authority at the place of declaration) a notification of the minimum and maximum retail prices for tobacco products.

The notification form for tax inspectorates (in relation to tobacco products produced in Russia), as well as the electronic format and procedure for filling out the form, were approved by Order of the Federal Tax Service of Russia dated March 28, 2014 No. ММВ-7-3/120.

The notification form for customs (for imported tobacco products) is not currently approved.

The notification must be submitted no later than 10 calendar days before the start of the tax period, starting from which the maximum retail prices indicated in the notification will be applied to the packaging.

The organization has the right to change the maximum retail price of cigarettes or cigarettes. To do this, you need to submit a new notification. The maximum retail prices indicated therein must be indicated on packs from the first day of the month following the date of submission of the notification, but not earlier than the expiration of the minimum validity period of the previous notification.

If an organization, by the beginning of the month from which new maximum retail prices are applied to packs, has unsold balances of cigarettes, then a situation may arise when tobacco products of the same name with different maximum retail prices are sold during the tax period. In such a case, the estimated value is determined in relation to each maximum retail price. Then the total estimated cost of sold cigarettes or cigarettes of this brand is determined.

This procedure follows from the provisions of Article 187.1 of the Tax Code of the Russian Federation.

Procedure for paying excise tax on tobacco products

Organizations and entrepreneurs recognized as payers of excise tax on tobacco products are required to submit a declaration on payment of the fee to the territorial body of the Federal Tax Service at the place of registration. The deadline for filing a declaration is until the 25th day of the month following the reporting period. The same period is provided for transferring the excise tax amount to the budget.

The excise tax declaration form on tobacco and tobacco products can be downloaded here ⇒ Excise tax declaration on tobacco products 2020.

Let's look at an example. TabakProm LLC shipped tobacco and tobacco products to the retail outlet for sale. The date of shipment according to the acceptance certificate is 09/03/2020. The amount of excise duty payable on the basis of delivery is RUB 104,880.

TabakProm LLC is obliged to prepare a tax return, submit it to the Federal Tax Service and pay excise tax to the budget by October 25, 2020.

Estimated cost of tobacco products

An example of determining the estimated cost of cigarettes sold. During the tax period, two brands of cigarettes were sold

Alpha LLC produces filter cigarettes of two brands: Balkan and Zvezda.

In July, the organization sold cigarettes of both brands in the following quantities:

• “Balkan” brand – 75,000 cigarettes (3,750 packs);
• “Zvezda” brand – 37,000 cigarettes (1,850 packs).

Packs of Balkan cigarettes sold in July had a maximum retail price of 50 rubles. On packs of Zvezda brand cigarettes – 55 rubles.

To calculate the excise tax, Alpha's accountant determined the estimated cost for each brand of cigarettes sold in July:

• “Balkan” – 3750 packs × 50 rubles. = 187,500 rub.;
• “Star” – 1850 packs × 55 rubles. = 101,750 rub.

There is one excise tax rate for all filter cigarettes. Therefore, the accountant calculated the total estimated cost of filter cigarettes sold in July: RUB 187,500. + 101,750 rub. = 289,250 rub.

An example of determining the estimated cost of cigarettes sold. During the tax period, cigarettes of the same brand were sold with different maximum retail prices

Alpha LLC produces filter cigarettes of one brand. In August, the organization sold 100,000 filter cigarettes (5,000 packs).

From August 1, based on the notice on produced packs of cigarettes, Alpha indicates the maximum retail price of 60 rubles.

During August, Alfa sold both cigarettes produced in August and cigarettes produced in July. In July, Alpha indicated on cigarette packs the maximum retail price of 57 rubles.

The number of cigarettes sold in April that were produced in July is 20,000 pieces (1,000 packs).

The estimated cost of cigarettes with a maximum retail price of 57 rubles. is: – 57 rub. × 1000 packs = 57,000 rub.

The number of cigarettes that were both produced and sold in August was 80,000 pieces (4,000 packs). Their estimated cost is: – 60 rubles. × 4000 packs = 240,000 rub.

Thus, the estimated cost of cigarettes sold by Alfa in August is: - 57,000 rubles. + 240,000 rub. = 297,000 rub.

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:

• IP;
• organizations.

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.

General procedure for calculating excise tax

Once the tax base is determined, calculate the amount of excise tax.

When selling (transferring) excisable goods for which a fixed rate is established, calculate the excise tax using the formula:

This procedure is provided for in paragraph 1 of Article 194 of the Tax Code of the Russian Federation.

An example of excise tax calculation for the sale of excisable goods for which fixed excise tax rates are established

Alpha LLC is engaged in the production of alcoholic beverages with a volume fraction of ethyl alcohol of more than 9 percent.

The excise tax rate for alcoholic products with a volume fraction of ethyl alcohol of more than 9 percent is set at 500 rubles. for 1 liter of anhydrous ethyl alcohol contained in excisable goods.

In June, Alpha purchased 200 liters of anhydrous ethyl alcohol for use in production at a cost of 11,800 rubles. (including VAT - 1800 rubles) Previously (in May), the organization transferred to the budget an advance payment of excise tax for purchased alcohol (clause 6 of Article 204 of the Tax Code of the Russian Federation). The amount of the advance payment was 100,000 rubles. (200 l × 500 rubles) (paragraph 5, paragraph 8, article 194 of the Tax Code of the Russian Federation).

Alpha uses the purchased alcohol to produce liqueur with a volume fraction of ethyl alcohol of 14 percent. In June, Alpha produced 2,000 0.7-liter bottles of liqueur. The volume of alcohol used was: 2000 bottles. × 0.7 l × 14% = 196 l.

In July, the finished products were fully sold. The contract price of goods sold is 180,000 rubles. (including VAT - 18% and excise tax).

When calculating the excise tax, the Alpha accountant does not rely on the volume of alcoholic beverages sold, but on the amount of anhydrous ethyl alcohol contained in it.

The amount of excise tax for July will be equal to: 2000 bottles. × 0.7 l × 14% × 500 rub./l = 98,000 rub.

Alpha's accountant made the following entries in accounting (transactions related to the production of finished products are not considered).

In May:

Debit 68 subaccount “Calculations for advance payments of excise duty” Credit 51 – 100,000 rubles. – advance payment of excise tax is transferred (before purchasing alcohol).

In June:

Debit 10 Credit 60 – 10,000 rub. – alcohol is credited;

Debit 19 Credit 60 – 1800 rub. – VAT presented by the alcohol supplier is reflected;

Debit 68 subaccount “Calculations for VAT” Credit 19 – 1800 rub. – accepted for deduction of VAT on alcohol.

In July:

Debit 62 Credit 90-1 – 180,000 rub. – revenue from the sale of liquor is reflected;

Debit 90-3 Credit 68 subaccount “VAT calculations” – 27,457.63 rubles. (RUB 180,000 × 18/118) – VAT is charged on sales proceeds;

Debit 90-4 subaccount “Excise taxes” Credit 68 subaccount “Calculations for excise taxes” - 98,000 rubles. – excise tax is charged on the sale of liquor;

Debit 68 subaccount “Calculations for excise taxes” Credit 68 subaccount “Calculations for advance payments of excise taxes” - 98,000 rubles. – advance payment of excise tax is credited.

The amount of the advance payment of excise tax on alcohol within the amount of excise tax accrued on sold products is accepted by Alpha for deduction (clause 16 of Article 200 of the Tax Code of the Russian Federation). Since the advance payment exceeds the amount of excise tax accrued upon sale, at the end of July Alfa does not pay excise tax to the budget.

The remaining part of the advance payment of excise tax, not accepted for deduction in July (2,000 rubles = 100,000 rubles - 98,000 rubles), will be accepted by the Alpha accountant for deduction in subsequent tax periods in which the purchased ethyl alcohol will be used for the production of liquor - vodka products with a volume fraction of ethyl alcohol of more than 9 percent.

How is Law No. 101 related to “alcohol” excise taxes?

Law No. 101-FZ dated 04/05/2016 introduced significant additions and amendments to Chapter 22 “Excise Taxes” to help improve the process of collecting excise taxes. Alcohol excise taxes were not spared from these changes.

Among the main issues related to “alcohol” excise taxes are:

• establishing the possibility of providing tax authorities with one bank guarantee, allowing exporters of ASSP to be exempted simultaneously from the advance excise tax and the procedure for transferring excise tax on the sale of ASSP exported outside the Russian Federation (in accordance with the customs export procedure);
• determination of special requirements for such a consolidated bank guarantee (its duration, etc.);
• regulation of the actions of tax officials in the process of monitoring the fulfillment of obligations secured by a bank guarantee;
• expanding the capabilities of electronic document management when transferring registers of documents (customs declarations, shipping and other documents) to tax authorities instead of their copies;
• prohibition on deduction of excise taxes in the situation of return of ASSP.

Get acquainted with various legislative innovations using the materials posted on our website:

• “Online cash registers from 2020 - the law has been adopted”;
• “Law on professional standards from 2020 - latest changes”;
• “The procedure for identifying a client in a bank according to law 115-FZ.”

General characteristics of excise tax

This tax is federal according to the level of management and power. The payment is considered a general (non-purpose) tax. This means that funds are used without reference to any specific activities. According to the method of withdrawal, the excise tax, like VAT, is considered indirect. The method of taxation classifies the tax as non-salary, that is, the responsibility for calculation and payment rests with the payer. Another distinctive feature of the excise tax is the criterion that determines the completeness of the rights to use tax revenues. According to this indicator, it falls into the category of regulatory mandatory contributions. This is due to the fact that its inclusion is provided for in legislation both in regional and federal budgets. The list of excisable products is quite narrow. In addition to fuel, it includes:

1. Tobacco products.
2. Cars.
3. Alcohol, alcohol-containing products, alcohol.
4. Motor oils.
5. Beer.

Accounting

The Tax Code contains requirements regarding separate registration of transactions with excisable products. Yes, Art. 190 establishes that the taxpayer is required to organize differentiated accounting for actions involving goods for which different tax rates are provided. If a business entity does not separately record transactions, the amount of excise taxes is determined according to the tax tariff used by the enterprise from a single base established for all actions falling under the tax in question.

Rates

The Tax Code defines uniform tax rates for excisable goods. They are divided into two categories: combined and solid. The latter are established in absolute terms per unit of tax base. This principle is used, in particular, to determine excise taxes on fuel. Combined rates involve a combination of fixed and part cost indicators. The Code provides for differentiation of tariffs by types and subtypes of products. In particular, since 2011, different rates have been established depending on the class of gasoline and diesel fuel. When calculating, the principle of reducing tariffs for higher quality products applies. In addition, fixed tariffs are indexed taking into account projected consumer prices.