is an integral part of the tax system of excise tax is the fee that must apply to all individual entrepreneurs and legal entities that sell products specific nomenclature.In this fiscal payments are included in the cost of products sold, and the buyer has to pay for the acquisition of certain goods, such as tobacco products or alcoholic beverages.
Thus, the excise tax - an indirect fees imposed on highly profitable and definite products and products intended for human consumption and is a state monopoly.Such payments are the possibility of filling the state budget, as well as a way to regulate the consumer demand for a certain product group.
Elements of tax payers and
Currently, the excise tax may be regarded as established only in those cases when it determined the payers as well as constituent elements.The main elements are usually related to the definition of the object of taxation and the base, which is calculated based on the size of the indirect collection, the period of payment and the established rate.
Among the contributors included organizations and all private entrepreneurs who sell excisable goods, as well as persons engaged in the transport of products of this group across the Russian border.In addition, the excise tax must pay separate divisions of large firms that make transactions with different excisable products.
Excisable goods
Under current law, the excise duty is required to pay only in case of transactions with a specific list of products nomenclature.Such a list is included alcohol-containing products, natural alcohol and alcoholic beverages, cigarettes and beer, road and straight-run gasoline, motor oil and diesel fuel, as well as cars.
And some varieties of excisable products if certain restrictions may be exempted from compulsory taxation.This is related to a group of medicines containing alcohol funds poured into a small container products for veterinary use, which include alcohol, perfumes and certain types of waste.
Bids
to the Tax Code of the Russian Federation have the procedure for calculating excise taxes, and the rates for the calculation of taxes are divided into combined, differentiated and solid.At the same time the excise tax may be calculated differently for each of the groups of excisable goods nomenclature.For example, the differential rate is established for operations with gasoline and the implementation of high-quality fuel seller will have to pay a smaller amount of collection.Solid rates, in turn, subject to indexation in accordance with the planned changes in the consumer price index.
A tobacco and alcohol products must be marked with the help of designated federal or excise marks whose presence on the sold goods confirms the legality of their manufacture or import into the territory of the Russian Federation.Alcoholic beverages have to be marked in order to monitor the payment of tax in the budget, as well as to monitor the legality of their production and to protect citizens from purchasing counterfeit products.
federal brands are used for labeling of products produced by domestic enterprises, and they are issued by special state institutions authorized by the Government of the Russian Federation.In contrast, the excise stamps required for the monitoring of the implementation of alcoholic drinks imported from abroad, and they are purchased by importers directly to the customs authorities at the moment of resolving the documentation.
