One of the components of tax revenues are the funds coming from the production and sale of excisable goods.But what is the excise tax?And what is its role in pricing?Today's article will give you the answers to these important for anyone who has decided to go into business questions.
excise tax - a kind of indirect tax, which is deducted from the taxpayer, engaged in the production or sale of a certain kind of product.Like any other indirect tax, it is collected in the process of consumption of excise goods, and the buyer can not even guess, because of what went up, for example, tobacco.But let's not go into the theory of taxation and consider what the excise tax in practice.
For a start it should be noted that, unlike VAT excise duty is only installed on certain categories of products:
- consumer goods (gasoline);
- luxury and branded items;
- products that cause harm to human health (tobacco products, spirits).
But what is the excise duty and what is its role in the economy?The answer is simple: the excise tax is needed in order to artificially raise the price of a certain category of products and reduce demand for it.They can not be subject to daily necessities and other products, which is a socially significant for the majority of the population.
Excise - is historically the first form of indirect taxation, the appearance of which has been associated with an increase in government spending.Their advantage is that they are very easy to charge, because they are paid already in the production stage.Now that we have answered the question about what is the excise tax, let's look at the history of this particular type of tax in the world and in Russia.
Excise duty today its importance was known to the Romans, however, he received widespread only in the 11-12 century.In the Netherlands, for example, he is charged with goods that were intended for consumption enemies, ie,Spaniards with whom Holland was at war.
should be noted that for the first time in Russia it was used in 10-11 century.At this time the excise goods were declared only spirits.In 1817 the Constitution was adopted on drinking gathering that law set the amount of vodka and beer, subject to taxation.Already in 1838 and became excisable tobacco, and in 1848 - a match.By the early 20th century, excise revenues provide half the revenue side of the country, because at the time they were assessed, even essential commodities (sugar, salt, matches, tea, etc.).
modern view on excise duties set out in the Tax Code of the Russian Federation.According to him, the taxpayers are not only entrepreneurs who make or implement excisable goods and move them through the customs border of the country.The tax base is determined separately for each category, and the tax period - one month.As mentioned above, the socially important goods can not be subject to this tax, because it can significantly increase their prices.