Increasing excise taxes on wine is a disservice to honest winemakers - opinion. Wine has one wine: there is always not enough Labeling of alcoholic beverages

Hello! In this article we will talk about excise taxes on alcohol.

Today you will learn:

1. What is excise tax and what types it is divided into;
2. Who pays excise taxes on alcohol;
3. What is the procedure for calculating and paying excise tax.

The rates for 2019 for a number of items have been brought into line with Law No. 301-FZ dated August 03, 2018. On the alcoholic products it remained at the level of 2018. We will talk about this, as well as the terms and procedures for payment today.

Excise tax on alcohol: the essence of the concept and why it is needed

An excise is a duty that is set by the state for manufacturers alcoholic beverages, tobacco products and a number of other goods. But today we will dwell in more detail only on the tax for alcohol producers.
This tax is called internal, operating within the boundaries of the state.

In addition, excises in Russia are included in the cost of goods, which means that the consumer pays for them. If excisable products are sold at retail, the excise amount is not allocated.

So what are excise taxes for? The answer is simple: for the state to profit from the manufacture of products that are popular with the population. And also, according to experts, the increase in excise taxes is an effective measure in the fight against excessive alcohol consumption.

Negative sides:

• Increase in volumes of illegally imported alcohol;
• The risk of increasing sales of obviously low-quality alcoholic beverages.

What is subject to excise tax

• Realization of alcoholic beverages within the borders of the Russian Federation, carried out by its manufacturer;
• Sale of products that were confiscated by a court verdict;
• The transfer of alcohol by the manufacturer to;
• Export within the borders of the customs territory of the Russian Federation.

Who pays excises

To begin with, let's clarify that those who sell alcohol in bulk are not excise payers.

In other cases, it is paid:

• Enterprises;
• Persons moving such products through customs.

How is it different from VAT?

VAT, like excise duty, is an indirect tax. But there are fundamental differences between them, which we will discuss in more detail.

1. Accrual occurs on a much larger volume of goods. They are also subject to the services provided by the payer. In turn, excises are set only on goods;
2. The next difference is that the excise tax is a real burden on the entrepreneur, and when paying VAT, if you use deductions wisely, the burden can be significantly reduced;
3. It is not always possible to offset the excise tax rate using a deduction;
4. Excises, unlike VAT, have a serious impact on the company's profitability.

Excises in Russia began to operate in 1991. The main elements from which the excise tax is formed are the base, the object and the tax rate.

Types of excise rates

• specific;
• Combined;
• Ad valorem.

specific

Presented in a fixed amount for 1 unit of goods. Most often used.

ad valorem

It is the same for the whole country and is set as a percentage of the excisable goods. Its weakness is that every time you need to calculate the customs value of products.

Combined

Combines specific and ad valorem rates.

Excise duty rates on alcohol

Excises on alcohol in 2019:

Excise tax on alcohol - brings the state the highest income when compared with other fees. And the tax rates on vodka are much higher than on other alcohol. This is an argument in favor of reducing the production of such a drink.

Ethyl alcohol is the main source of income from the application of excise taxes. The alcohol excise tax brings the state the highest income when compared with other fees. And the tax rates on vodka are much higher than on other alcohol. This is an argument in favor of reducing the production of such a drink.

Comparing rates for several years, we see that in 2019 they remained almost at the level of 2018.

How this affected the prices of alcohol in various retail chains, see below.

Alcohol price increase rate

Excises on alcohol are planned to increase only from 2020. on the:

• For products containing ethyl alcohol over 9% up to 544 rubles, now the excise tax is 523 rubles.
• Products containing ethyl alcohol less than 9% up to 435 rubles, against 418 rubles, the current rate for 2018.
• Wine - the excise rate will be 19 rubles. per liter, now it is 18 rubles.
• Ethyl alcohol sold by companies that do not pay advance excise payments up to 111 rubles. per litre. Now the excise rate is 107 rubles. per litre.

Calculation and payment of excises

In this part of our conversation, we will give an example of how the excise is calculated, for example, at a fixed rate.

For this, the following calculation formula is used:

A \u003d Nb * Ts, where A is the accrued amount of excise tax, Nb is the tax base (number of goods sold), Tc is a fixed rate.

So Company C has produced and sold 700 liters of beer, which is strong. So, she will have to pay: 700 * 21 = 14,700 rubles.

The combined rate is calculated according to the following formula:

A \u003d Nb * Ts + O + Ac / 100%, where A is the amount of excise tax, Nb is the tax base, Tc is a fixed rate, O is the amount that will be received when selling Nb, Ac is the percentage rate.

Deadlines and procedure

The payment deadline is set to the 25th day of the month following the reporting month. For example: the excise tax for March is paid until April 25. It must be paid where the product was produced and sold from the warehouse.

Goods exempted from payment of excise duty

Not covered by payment:

• Taxable goods for export;
• Manipulations on the transfer of excisable goods in order to manufacture excisable products, but only on the territory of one company;
• Excisable goods confiscated at customs;
• Excisable goods imported through the port area.

The situation with other excisable products

It should be noted that the excise tax was raised not only on alcohol. The list for the increase included cars, cigarettes, cigars, and petroleum products.

Labeling of alcoholic beverages

This product must have excise or special stamps. They certify that the goods are taxed, they also certify that the conditions for the release of products fully comply with the requirements of the law. In addition, the excise stamp is a reporting document.

Consequences of non-payment

Non-payment of excise duty entails the forced collection of payments that were not made and penalties for late payment.

Conclusion

Let's summarize. Excise alcohol is an integral part of the market. The tax on this product performs an important function: it not only increases the filling of the state budget, but also protects the consumer from fakes.

"Vedomosti". The increase seems small, but it will greatly affect both the industry and the structure of alcohol consumption by Russians.

What do they offer

• From 2020, excise duty rates on still wines will be increased from 18 to 31 rubles per liter, on sparkling wines - from 36 to 40 rubles per liter.
• At the same time, a well-known loophole is being closed: the excise tax on wine drinks and carbonated "pseudo-champagne" without the addition of alcohol will be equalized with the excise tax on wine. Now there is a single excise rate for wine drinks - 18 rubles.
• Excisable products include grapes used for the production of wine, wine materials or full-cycle alcoholic beverages. Winemakers who produce wine from Russian grapes will receive a tax deduction with a multiplier, while importers and those who use imported wine materials will pay excise duty at the full rate.

Who will lose

Winemakers believe that excises are already high, and their increase will inevitably lead to an increase in retail prices and a deterioration in the structure of consumption.

• The industry will withstand an increase in the excise tax on still wines to a maximum of 20 rubles at a time and up to 25 rubles in the future, experts say. Otherwise, the demand for inexpensive Russian and imported products will fall, and the consumer will again look at stronger and more harmful drinks, says Veniamin Grabar, president of the Ladoga company.
• An increase in excise duty will again lead to an increase in counterfeit goods and the retreat of those who have risen in price wine drinks. After the appearance of the “wine drink” category in 2012, counterfeit products migrated to it anyway. Now it is about 20 million decaliters (dal) per year, or only half the Russian production of still and sparkling wines combined (43 million decalitres).
• Experts do not count on the transition from wine drinks to wine for the majority of consumers of this product.

Who won

Producers of wine from domestic raw materials are in an unconditional win. The only problem is that so far there are only 1.5-2% of the production volume.

• One of such companies is Pavel Titov's Abrau Durso, which recently agreed with the largest Russian retailer X5 Retail Group on the development of the Russian Loza wine brand. The price should not exceed 300 rubles per bottle.
• Benefits for domestic wine materials should stimulate the planting of vineyards and reduce imports. Now in Russia there are about 95,000 hectares of vineyards, in 2018 almost 7,000 hectares were planted. Last year, Russia imported 11.6 million decaliters of wine materials, the main suppliers are Spain, Ukraine, Uzbekistan and Uruguay.

According to the Ministry of Health, over the past 8 years, alcohol consumption in Russia has decreased by almost 2 times: from 18 to 9.3 liters (in terms of alcohol) per capita. But this is due to the fact that the consumption of strong drinks is declining at a faster pace. According to Gfk, wine consumption increased by 9% in 2017. Russian production still wines in 2018 decreased by 4.9%, sparkling wines by 2.6% - with an increase in imports.

What's in it for me

We can expect that quality wine will rise in price a little more, cheap ones will become worse, and alcoholic soda disguised as champagne will completely disappear into the shadows. Not counting the disappearance of Georgian products from the shelves - but already.

Sergei Smirnov

Foundation and legal basis

Excise is an indirect tax, that is, a tax that is included in the price of a particular product (service), and thus its payment is shifted to the final consumer.

Indirect taxes are one of the main sources of formation of the revenue part of the federal budget, therefore, much attention is paid to the procedure for their calculation and payment. Indirect taxes also include VAT.

Excise tax is imposed on the so-called excisable goods - alcohol, tobacco, fuel, cars and some motorcycles.

The basics of excise regulation are established by Chapter 22 of the Tax Code of the Russian Federation. Details are often discussed in Federal Laws and Decrees of the Government of the Russian Federation, as well as other by-laws.

Excise Taxpayers

• Organizations.
• Individual entrepreneurs.
• Persons whose activities are related to the movement of goods across the customs border of the Eurasian Economic Union

The organizations and persons mentioned above are recognized as taxpayers only if they perform transactions subject to taxation in accordance with Chapter 22 of the Tax Code of the Russian Federation.

Mandatory conditions and registration certificates

Persons carrying out transactions with straight-run gasoline, ethyl alcohol, middle distillates, as well as benzene, paraxylene or orthoxylene, are required to obtain and register with the tax authorities the relevant certificates.

These certificates are valid for up to one year.

The issuance of certificates or notification of refusal to issue must, by law, occur no later than 30 calendar days from the date of submission of the application and copies of the required documents to the tax authority.

The procedure for issuing a certificate of registration of a person performing operations with straight-run gasoline is approved by Order of the Ministry of Finance of the Russian Federation dated 03.10.2006 N 122n.

The procedure for issuing a certificate of registration of an organization that performs operations with denatured ethyl alcohol is established by Order of the Ministry of Finance of the Russian Federation dated 09.10.2006 N 125n.

The procedure for issuing a certificate of registration of an organization that performs operations with benzene, paraxylene or orthoxylene is established by order of the Federal Tax Service of Russia of October 27, 2015 N ММВ-7-15 / [email protected]

The procedure for issuing a certificate of registration of an organization engaged in operations with middle distillates is established by Federal Law No. 323-FZ of November 23, 2015 "On Amendments to Part Two of the Tax Code of the Russian Federation." This law supplements Article 333.33 of the Tax Code with subparagraph 9.2, establishing the state duty for issuing certificate of registration of a person working with middle distillates Changes entered into force on 01/23/2016.

The tax authorities may suspend the validity of the certificate for up to 6 months in case of failure to comply with the requirements set forth in Art. 179.2, 179.3, 179.4 of the Tax Code of the Russian Federation.

If the violations are not eliminated within the established period, the certificate is canceled, about which the tax authority is obliged to notify the taxpayer in writing within 3 days from the date of the decision.

Excisable goods

The following are recognized as excisable goods:

• ethyl alcohol produced from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol, wine, grape, fruit, cognac, calvados, whiskey distillates;
• alcohol-containing products (solutions, emulsions, suspensions and other products in liquid form) with a volume fraction ethyl alcohol more than 9%, except for:
  • medicines (including homeopathic medicines),
  • veterinary preparations poured into containers of no more than 100 ml;
  • perfumery and cosmetic products bottled in containers of up to 100 ml with an alcohol content of up to 80% (inclusive) and with an alcohol content of up to 90% (inclusive) in the presence of a spray bottle, and with a volume fraction of ethyl alcohol up to 90%, bottled in containers up to 3 ml (inclusive);
  • waste generated during the production of ethyl alcohol from food raw materials, vodkas and alcoholic beverages, subject to further processing and use for technical purposes;
  • wine materials, grape must, other fruit must, beer must;
• alcoholic products (vodka, alcoholic beverages, cognacs, wine, fruit wine, liqueur wine, champagne, wine drinks, cider, poiret, mead, beer, beer-based drinks, other drinks with a volume fraction of ethyl alcohol of more than 0.5% );
• tobacco products;
• passenger cars;
• motorcycles with engine power over 112.5 kW (150 hp);
• motor gasoline;
• diesel fuel;
• engine oils for diesel and (or) carburetor (injector) engines;
• straight-run gasoline;
• middle distillates;
• aviation kerosene;
• natural gas (in cases stipulated by international treaties of the Russian Federation);
• benzene, paraxylene, orthoxylene;
• electronic nicotine delivery systems;
• liquids for electronic nicotine delivery systems;
• tobacco (tobacco products) intended for consumption by heating.

Pay attention!

The last three items on the list excisable goods added to paragraph 1 of Article 181 of the Tax Code of the Russian Federation by Federal Law No. 401-FZ of November 30, 2016. Thus, since 2017, the list of goods, the cost of which includes excise tax, has been expanded. In order to encourage a healthy lifestyle of citizens, excise tax is now imposed on electronic cigarettes, liquid nicotine and tobacco consumed by heating.

Object of taxation

Object of taxation The following operations are recognized as excises, in particular:

• Realization of excisable goods on the territory of the Russian Federation.
• Sale of confiscated and (or) ownerless excisable goods, as well as excisable goods that were abandoned in favor of the state.
• Transfer of excisable goods produced from give-and-take raw materials.
• Import of excisable goods into the territory of the Russian Federation and other territories under its jurisdiction.
• Obtaining (posting) denatured ethyl alcohol.
• Getting straight-run gasoline.

A complete list of transactions subject to excise duty is contained in Article 182 of the Tax Code of the Russian Federation.

Operations not subject to excise duty

The following operations are exempt from excise taxation:

• Transfer of excisable goods by non-independent structural units to each other for the production of other excisable goods.
• Sale of excisable goods placed under the customs procedure for export outside the territory of the Russian Federation, taking into account losses within the limits natural loss or import of excisable goods into the port special economic zone from the rest of the territory of the Russian Federation.
• Transfer to the owner or, at his direction, to other persons of excisable goods produced from give-and-take raw materials, if these goods are sold outside the territory of the Russian Federation in accordance with the customs procedure for export, taking into account losses within the limits of natural wastage.
• Primary sale (transfer) of confiscated and ownerless excisable goods that are subject to transfer for industrial processing under the control of customs and tax authorities or destruction.
• Transfer in the structure of one organization:
  • produced ethyl alcohol for further production of alcohol-containing perfumery and cosmetic products or alcohol-containing products household chemicals in metal aerosol packaging;
  • rectified ethyl alcohol produced by the taxpayer from raw alcohol, to a subdivision engaged in the production of alcoholic and (or) excisable alcohol-containing products;
  • produced wine, grape, fruit, cognac, calvados, whiskey distillates for aging and (or) blending for the purpose of further production (bottling) of alcoholic products by the same organization.

  Note! The above operations are not subject to taxation only if there is a separate record of operations for the production and sale (transfer) of such excisable goods.

• Import into the territory of the Russian Federation of excisable goods that have been refused and are subject to circulation in state or municipal ownership, as well as in the case of their placement in the port special economic zone.

  These operations are not subject to excise tax only if the excisable goods are actually exported outside the territory of the Russian Federation in the customs procedure for the export or import of excisable goods into the port special economic zone.

  Import and export is confirmed by the submission of all relevant documents to the tax authority.

  Pay attention!

  Previously, the taxpayer was exempted from paying excise duty when making such transactions only if a bank guarantee was submitted to the tax authority. It is submitted to the inspection no later than the 25th day of the month in which the taxpayer is obliged to submit an excise declaration. The period of its validity must be at least 10 months from the date of expiration of the established period for the taxpayer to fulfill the obligation to pay excise duty.

  However, from July 1, 2017, exporters can receive exemption from excise duty upon providing a surety agreement. Innovation is indicated in paragraph 2.2 of Art. 184 of the Tax Code of the Russian Federation - this paragraph is not in the current version of the Code, it will enter into force on July 1, 2017. The guarantee is issued in accordance with the civil legislation of the Russian Federation by an agreement between the tax authority and the guarantor (a third party, not necessarily a credit institution), in the form approved by the Federal Tax Service . The validity period of such an agreement must be at least ten months from the date of expiration of the established period for the exporter to fulfill the obligation to pay excise duty and not more than one year from the date of conclusion of the surety agreement. Operations for the issuance of guarantees by a taxpayer who is not a bank, according to the norm of the new paragraph. 15.3 p. 3 art. 149 of the Tax Code of the Russian Federation are not subject to taxation.

  The new rules apply to surety agreements that ensure the fulfillment of tax obligations that are due after July 1, 2017.

  The changes are provided for by the Federal Law of November 30, 2016 N 401-FZ.

excise rates

Bets on various types excisable goods are specified in Art. 193 of the Tax Code of the Russian Federation.

Below is a table comparing excise rates in 2016 and 2017.

In 2017, the new paragraph 9 of Art. 194 of the Tax Code of the Russian Federation also introduced an increasing coefficient T to the specific excise rate for cigarettes, and (or) cigarettes, and (or) cigarillos, and (or) bidi, and (or) kretek. It is used when selling these products in September - December in volumes exceeding the average monthly sales volume for the previous calendar year. This was done in order to evenly receive excise taxes from sales throughout the year, since usually the peak in the sale of such products occurs at the end of the tax period.

If different tax rates are established for excisable goods, the tax base shall be determined separately for each of them.

Rates are applied depending on the established order:

• solid in absolute amount (in rubles and kopecks) per unit of measurement;
• ad valorem (in percent);
• combined, consisting of solid (specific) and ad valorem.

Foreign currency proceeds are recalculated into rubles at the exchange rate of the Central Bank of the Russian Federation as of the date of sale of excisable goods.

Features established for tobacco products

Determination of the estimated cost of tobacco products has its own characteristics.

The taxpayer is obliged to submit to the tax authority at the place of registration (or to the customs authority at the place of registration of excisable goods) a notification containing information on the maximum and minimum retail prices for each brand (name) of tobacco products. It is provided every month, no later than 10 calendar days before the beginning of the month from which the maximum prices indicated in it will be applied.

Information on maximum retail prices specified in notifications received by the tax and customs authorities is published in electronic digital form in the public information system of the federal executive body authorized to control and supervise taxes and fees (the federal executive body authorized in the field of customs).

The maximum retail price is the price above which a pack of tobacco products cannot be sold to consumers by retailers, Catering, service industries, as well as individual entrepreneurs. These prices must be marked on each pack of tobacco products separately for each brand (name). They are valid for at least one calendar month.

If within one month the taxpayer sells tobacco products of the same brand with different maximum retail prices indicated on the pack, then the estimated cost is determined as the product of each maximum retail price indicated on the pack of tobacco products and the number of packs sold, on which the corresponding maximum retail price is indicated. price.

The same rule applies to tobacco products imported into the territory of the Russian Federation with different maximum retail prices.

Taxable period

calendar month.

Determining the date of sale or receipt of excisable goods

Implementation date(transfer) of excisable goods is defined as the day of shipment (transfer) of the relevant goods, incl. to the structural subdivision carrying out their retail sale.

• When transferring excisable goods produced from give-and-take raw materials in the territory of the Russian Federation to the owner of this raw material, or to other persons in ownership on account of payment for services for the production of goods to give-and-take raw materials, the date of transfer is recognized as the date of signing the act of acceptance and transfer of excisable goods.
• The date of receipt of straight-run gasoline is the day of its receipt by an organization that has a certificate for processing.
• The date of receipt of straight-run gasoline produced as a result of the provision of services for the processing of raw materials (materials) or produced in the specified structure from raw materials (materials) owned by the specified person is recognized as the day of its receipt by a person who has a certificate for the processing of straight-run gasoline.
• In the event of a shortage of excisable goods, the date of their sale (transfer) is determined as the day the shortage was discovered (except for natural wastage within the limits).
• The date of receipt of denatured ethyl alcohol is the day of receipt (receipt) by an organization that has a certificate for the production of non-alcohol-containing products of denatured ethyl alcohol.
• When acquiring benzene, paraxylene, orthoxylene in ownership, the date of their sale is the day of its receipt by a person who has a certificate for performing operations with benzene, paraxylene or orthoxylene.
• Upon posting by the specified person of benzene, paraxylene or orthoxylene produced as a result of rendering services to the specified person for the processing of raw materials (materials) or posting in the structure of the specified person benzene, paraxylene or orthoxylene produced in the specified structure from raw materials (materials) owned by the specified person the date of posting is the day of its posting by a person who has a certificate for transactions with benzene, paraxylene, orthoxylene.
• When acquiring aviation kerosene into ownership under an agreement with a Russian organization, the date of its receipt is the day of its receipt by a person included in the Register of Civil Aviation Operators of the Russian Federation and having an operator certificate (certificate).
• When acquiring middle distillates for ownership under an agreement with a Russian organization, the date of receipt is the day they are received by a Russian organization that has a certificate provided for in Article 179.5 of the Tax Code.
• The date of sale of middle distillates is recognized as the last day of the month in which the full package of documents provided for by paragraph 23 of Article 201 of the Tax Code of the Russian Federation is collected, when sold on the territory of the Russian Federation by Russian organizations:
  • licensed to carry out loading and unloading activities
  • concluded agreements with organizations included in the register of bunker fuel suppliers, on the basis of which facilities are used, through which bunkering (refueling) of watercraft is carried out
  • foreign organizations of middle distillates owned by the said Russian organizations and exported outside the territory of the Russian Federation as supplies on water vessels in accordance with the law of the Eurasian Economic Union

Forms of registers of invoices, the procedure for their submission and affixing marks by the tax authorities are approved by Order of the Ministry of Finance of the Russian Federation dated 03.10.2006 N 123n.

Terms of excise payment

When selling manufactured excisable goods, the excise tax must be paid in full no later than the 25th day of the next month.

Excise duty is paid no later than the 25th day of the third month following the expired tax period when excisable goods are sold by taxpayers:

• having a certificate of registration of a person performing operations with straight-run gasoline - when performing operations with straight-run gasoline;
• having a certificate of registration of a person performing transactions with benzene, paraxylene or orthoxylene - when performing transactions with benzene, paraxylene or orthoxylene;
• having a certificate of registration of an organization that performs transactions with middle distillates - when performing transactions with middle distillates;
• having a certificate of registration of an organization that performs transactions with denatured ethyl alcohol - when performing transactions with denatured ethyl alcohol;
• included in the Register of Civil Aviation Operators of the Russian Federation and having a certificate (certificate) of the operator - when performing operations with aviation kerosene.

Excise duty is paid no later than the 25th day of the sixth month following the tax period in which transactions were made that are recognized as an object of taxation in accordance with subparagraphs 30 and 31 of paragraph 1 of Article 182 of the Tax Code (we are talking about the sale of middle distillates by Russian organizations to foreign organizations in some cases).

By general rule excise tax on excisable goods is paid at the place of their production.

But there are exceptions:

• upon receipt (posting) of denatured ethyl alcohol, it is paid at the place of posting of excisable goods acquired into ownership;
• upon receipt of straight-run gasoline and middle distillates, the excise tax is paid at the location of the taxpayer;
• when received by organizations:
  • included in the register of bunker fuel suppliers,
  • having a license to carry out loading and unloading activities (in relation to dangerous goods in railway transport, inland water transport, in seaports),
  • concluded agreements with organizations included in the register of bunker fuel suppliers, on the basis of which facilities are used, through which bunkering (refueling) of watercraft is carried out,
  • to foreign organizations of medium distillates owned by the said Russian organizations and exported outside the territory of the Russian Federation as supplies on water vessels in accordance with the law of the Eurasian Economic Union,
  • included in the register of suppliers of bunker fuel, middle distillates acquired in ownership and placed under the customs procedure for export,
  • foreign organizations performing work (providing services) related to regional geological survey, geological survey, exploration and (or) production of hydrocarbons on the continental shelf of the Russian Federation.

Excise duty is paid at the location of the taxpayer or at the location of separate subdivisions in terms of the operations they carry out.

The terms and procedure for paying excise duty when importing excisable goods into the territory of the Russian Federation and other territories under its jurisdiction are established taking into account the provisions of the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs.

Producers of alcoholic and excisable alcohol-containing products are exempt from paying the advance payment of excise duty, provided that a bank guarantee is submitted to the tax authority simultaneously with a notice of exemption from paying the advance payment of excise duty.

The tax authorities present a demand to the guarantor bank for the repayment of a sum of money secured by a bank guarantee in the amount of an advance payment of excise duty in the event of non-payment or incomplete payment by the taxpayer of the amount of excise duty.

Tax reporting on excises

Tax declarations must be submitted to the tax authorities at the place of its location (or the location of separate subdivisions in which taxpayers are registered) for the tax period no later than the 25th day of the month following the expired tax period.

Taxpayers dealing with straight-run gasoline, denatured ethyl alcohol, benzene, paraxylene or orthoxylene, middle distillates or aviation kerosene submit declarations no later than the 25th day of the third month following the reporting one.

Taxpayers

• included in the register of bunker fuel suppliers,
• having a license to carry out loading and unloading activities (in relation to dangerous goods in railway transport, inland water transport, in seaports),
• concluded agreements with organizations included in the register of bunker fuel suppliers, on the basis of which the facilities are used, through which bunkering (refueling) of watercraft is carried out,
• foreign organizations of medium distillates owned by the said Russian organizations and exported outside the territory of the Russian Federation as supplies on water vessels in accordance with the law of the Eurasian Economic Union,
• included in the register of suppliers of bunker fuel, middle distillates, acquired in ownership and placed under the customs procedure for export,
• foreign organizations performing work (providing services) related to regional geological survey, geological survey, exploration and (or) production of hydrocarbon raw materials on the continental shelf of the Russian Federation

submit a tax return no later than the 25th day of the sixth month following the tax period in which the relevant transactions were made.

The form of the tax declaration for excises on excisable goods, with the exception of tobacco products, was approved by Order of the Federal Tax Service of Russia dated January 12, 2016 N ММВ-7-3 / [email protected].

The form of the tax declaration for excises on tobacco products was approved by Order of the Ministry of Finance of Russia dated November 14, 2006 N 146n (as amended on June 17, 2011).

Advance payments on excises

Organizations engaged in the production of alcoholic products in Russia (with the exception of wines, fruit wines, sparkling wines, cider, poire, mead, beer and beer-based drinks) and excisable alcohol-containing products are required to pay an advance payment of excise.

Organizations engaged in the production of alcohol-containing perfumery and cosmetic products in metal aerosol packaging and (or) alcohol-containing household chemicals in metal aerosol packaging are exempted from the obligation to pay an advance payment of excise tax.

An advance payment is a preliminary payment of excise tax on alcohol or alcohol-containing products before the purchase of ethyl alcohol.

The amount of the advance excise payment is determined based on the total volume of purchased ethyl alcohol, including raw alcohol (in liters of anhydrous alcohol), and the corresponding excise rate.

The advance payment must be paid before the 15th day of each month, based on the total volume of ethyl alcohol, the purchase or import of which into the Russian Federation will be carried out next month.

When paying an advance, you must submit to the tax authority before the 18th day of the month:

• a copy of the payment document confirming the transfer of the advance to the budget;
• a copy of a bank statement confirming the debiting of the advance payment from the current account;
• notice of advance payment in four copies, including one copy in electronic form.

These documents must be kept for 4 years - both by the taxpayer and the tax authority.

If the manufacturer of alcoholic products is exempted from paying the advance payment, he is obliged to submit to the tax bank guarantee and a notice of this exemption by the 18th day.

Pay attention!

Taxpayers whose average number of employees for the previous calendar year exceeds 25 people, as well as newly created organizations whose number of employees exceeds the specified limit, submit tax returns and calculations only in electronic form.

For more information on electronic reporting, see

A complete list of federal electronic document management operators operating in a particular region can be found on the official website of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.

Distribution

Excises are credited to the budget and distributed in accordance with the Budget Code of the Russian Federation and Federal Law No. 415-FZ of December 19, 2016 "On the federal budget for 2017 and for the planning period of 2018 and 2019".

Excises: what's new in 2017?

In 2017:

• The list of excisable goods has been expanded by 3 points - according to the amendments made to paragraph 1 of Article 181 of the Tax Code of the Russian Federation by Federal Law No. nicotine content and tobacco intended for consumption by heating. The excise rates for these products are: electronic nicotine delivery systems - 40 rubles per item; liquids for them - 10 rubles per 1 ml; tobacco for consumption by heating - 4,800 rubles per 1 kg.
• From July 1, 2017, the rules for exemption from excise duty when selling goods outside the Russian Federation are changing - an alternative to a bank guarantee appears, namely, a surety agreement, which can be drawn up between the tax authority and a third party - not necessarily a bank. Previously, exporters could be exempted from paying excise duty only on the basis of a bank guarantee, and this innovation expands their opportunities. Changes were made to paragraph 3 of Art. 184 of the Tax Code of the Russian Federation - the new rules (the possibility of using a guarantee agreement instead of a bank guarantee) apply only to taxes that are due after July 1, 2017.
• Increased excise rates on:
  • ethyl alcohol sold by organizations that do not pay advance payments from 102 to 107 rubles per liter of ethyl alcohol contained;
  • alcohol-containing products (except products in aerosol packaging) from 400 to 418 rubles per liter of ethyl alcohol contained;
  • alcohol with an ethyl alcohol content of more than 9% (except for beer and wine) from 500 to 523 rubles per liter of ethyl alcohol contained;
  • alcohol with an ethyl alcohol content of up to 9% (except for beer and wine) from 400 to 418 rubles per liter of ethyl alcohol contained;
  • wines (except wines with a protected geographical indication) from 9 to 10 rubles per liter;
  • cider, poiret and mead from 9 to 10 rubles per liter;
  • sparkling wines (except wines with a protected geographical indication) from 26 to 27 rubles per liter;
  • sparkling wines with a protected geographical indication from 13 to 14 rubles per liter;
  • beer with ethyl alcohol content from 0.5% to 8.6% from 20 to 21 rubles per liter;
  • beer with an ethyl alcohol content of over 8.6% from 37 to 39 rubles per liter;
  • tobacco (except for raw materials for production) from 2,000 to 2,520 rubles per kg;
  • cigars from 141 to 171 rubles per 1 piece;
  • cigarillos, bidis, kreteks from 2,112 to 2,428 rubles per 1,000 pieces;
  • cigarettes, cigarettes from 1,250 rubles 1,000 pieces + 11% of the calculated maximum retail price up to 1,562 rubles per 1,000 pieces + 14.5% of the calculated maximum retail price;
  • vehicles with power from 90 to 150 hp from 41 rubles to 43 rubles per 1 hp;
  • vehicles with power over 150 hp from 402 to 420 rubles per 1 hp;
  • motorcycles over 150 hp from 402 to 420 rubles per 1 hp;
  • class 5 motor gasoline from 7,530 to 10,130 rubles per 1 ton;
  • motor gasoline that does not comply with class 5, from 10,500 to 13,100 rubles per 1 ton;
  • diesel fuel from 4,150 to 6,800 rubles per 1 ton;
  • straight-run gasoline from 10,500 to 13,100 rubles per 1 ton;
  • middle distillates from 4,150 to 7,800 rubles per 1 ton.
• Reduced excise rates for:
  • motor oils for engines from 6,000 to 5,400 rubles per 1 ton;
  • benzene, paraxylene, orthoxylene and aviation kerosene from 3,000 to 2,800 rubles per ton.
• In 2017, the new paragraph 9 of Art. 194 of the Tax Code of the Russian Federation introduced a multiplying coefficient T to the specific excise rate for cigarettes, and (or) cigarettes, and (or) cigarillos, and (or) bidi, and (or) kretek. It is used when selling these products in September - December in volumes exceeding the average monthly sales volume for the previous calendar year. This was done in order to evenly receive excise taxes from sales throughout the year, since usually the peak in the sale of such products occurs at the end of the tax period.
• Paragraph 2 of Article 200 of the Tax Code of the Russian Federation was amended by Federal Law No. 401-FZ of November 30, 2016. According to the addition, when using purchased excisable goods in the tax period for the production of both excisable and non-excisable goods, the procedure for determining the amount of the deduction must be determined by the taxpayer himself and fixed in the tax accounting policy.

  You can specify the order:

Pay attention!

When paying arrears for all taxes, from October 1, 2017, the rules for calculating penalties will change. In case of a long delay, large amounts of penalties will have to be paid - this applies to arrears that arose after October 1, 2017. Changes have been made to the rules for calculating penalties, which are established for organizations in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation.

If, starting from the specified date, the payment is overdue by more than 30 days, the interest will be calculated as follows:

• based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, effective from the 1st to the 30th calendar days (inclusive) of such a delay;
• based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.

In case of delay of 30 calendar days or less, the legal entity will pay penalties based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

The changes are provided for by the Federal Law of May 1, 2016 N 130-FZ.

If arrears are paid before October 1, 2017, the number of days of delay does not matter, the rate in any case will be 1/300 of the Central Bank refinancing rate. Recall that since 2016 the refinancing rate is equal to the key rate.

tax deductions

According to Article 200 of the Tax Code of the Russian Federation, payers of excises have the right to reduce the amount of tax on excisable goods by the tax deductions established by this norm. According to paragraph 2 of the above norm, the amounts of excise paid by the taxpayer when importing excisable goods into the territory of the Russian Federation that acquired the status of goods of the Customs Union, subsequently used as raw materials for the production of excisable goods, are subject to deductions.

When calculating the excise tax on alcohol-containing products and alcoholic products (except for natural wines without alcohol), tax deductions are made within the amount of excise calculated on excisable goods used as raw materials, produced in the territory of the Russian Federation, based on the volume of goods used and the excise rate established by paragraph 1 tbsp. 193 of the Tax Code of the Russian Federation in relation to ethyl and cognac spirits sold to organizations paying an advance payment of excise.

When goods imported into the territory of the Russian Federation are used as raw materials, tax deductions are made within the amount of excise calculated based on the volume of goods used and the excise rate established by paragraph 1 of Art. 193 in relation to ethyl and cognac spirits sold to organizations that do not pay an advance payment of excise duty.

To use tax deductions:

• the excise tax must be presented to the payer for payment;
• paid by the taxpayer;
• excisable goods must be used as raw materials for production.

According to paragraph 3 of Article 201 of the Tax Code of the Russian Federation, deductions are made in part of the cost of the corresponding excisable goods used as the main raw material, actually included in the costs of production of other excisable goods, accepted for deduction when calculating corporate income tax.

Previously, the question remained unresolved - how to determine the amount of the deduction if the goods were used as raw materials simultaneously in the production of excisable and non-excisable goods.

In 2017, the uncertainty was eliminated - paragraph 2 of Article 200 of the Tax Code of the Russian Federation was amended by Federal Law No. 401-FZ of November 30, 2016. According to the addition, when using purchased excisable goods in the tax period for the production of both excisable and non-excisable goods, the procedure for determining the amount of the deduction must be determined by the taxpayer himself and fixed in the tax accounting policy.

You can specify the order:

• when changing production technology;
• from the beginning of a new tax period, but not earlier than after the expiration of 24 consecutive tax periods.

The authorities proposed to cancel benefits for producers of Russian branded alcohol

Domestic winemakers producing protected wines will lose reduced excise rates, follows from the “Basic Directions of Budget and Tax Policy”. Equalization of excises on Russian and imported wines requires WTO rules

Photo: Sergey Malgavko / TASS

The Ministry of Finance in the draft “Guidelines for the Budget, Tax and Customs Tariff Policy” for 2019-2021, discussed today in the State Duma (*.pdf), proposed a number of significant changes in the procedure for excise taxation of wine products. The main one is the abolition of the reduced excise tax rate on wines and champagnes with a protected geographical indication (PGI) and a protected designation of origin (PDO) from 2019. Since wines with PGI and ZNMP can only be Russian wines made from Russian grapes, the Finance Ministry's proposal means that excises on domestic and imported wines will be equalized.

WTO rules

Now excise taxes on still wines without PGI and ZNMP are 18 rubles. per liter, for sparkling wines without protection - 36 rubles. per liter, and for protected wines and sparkling wines - 5 and 14 rubles. respectively. The Ministry of Finance and the Federal Customs Service in May last year stated that, under Russian law, imported wines cannot be classified as wines with PGI/FNMP, which means that they are subject to the usual excise tax, and not the reduced one. After that, wine importers began to argue that excise preferences for Russian winemakers violate the rules of the World Trade Organization (WTO). In October 2017, Minister of Economic Development Maxim Oreshkin confirmed that the EU has claims within the WTO to Russian excises on imported wines.

According to WTO rules, it is impossible to create tax preferences for similar local products, so the preferential excise tax on PGI wines did not fit into the organization's norms, says Alexander Stavtsev, head of WineRetail. The purpose of equalizing excises is “to create favorable conditions for the development of winemaking in Russia, which at the same time would meet the norms of international law, Russia has assumed international obligations,” the press service of the Ministry of Finance confirmed to RBC.

If the proposal of the Ministry of Finance is accepted, the excise rates for domestic and imported wines will become the same: 18 rubles. for still wines and 36 rubles. for sparkling. In 2020, according to the current legislation, they will increase by 1 rub. - up to 19 and 37 rubles. In the draft Guidelines, the Ministry of Finance says that the rates of all excise taxes already set for 2019-2020 will not change, and for 2021 they will be indexed to the forecast inflation rate (4%). Based on this, excise taxes on still and sparkling wines in 2021 will amount to 20 and 38 rubles. respectively.

From own grapes

The initiative of the Ministry of Finance will equalize in excise duties not only Russian and imported wines, but also domestic wines with and without PGI/ZNMP. However, in order to maintain an incentive for domestic winemakers to create protected wine production, the Ministry of Finance intends to introduce excise taxes on grapes used to produce wine, champagne, cognac distillate, and those producers who use grapes own production, provide a tax deduction "with the application of a multiplying coefficient."

The development of own vineyards is embedded in the development of viticulture and winemaking in the Russian Federation for the period up to 2025 - in particular, we are talking about "stimulating the growth in the number of small wineries that produce wine products from their own grapes." It follows from the document of the Ministry of Finance that wine producers who do not grow grapes themselves, but buy it from other Russian enterprises, will not be entitled to a deduction.

So far, very little wine is produced in Russia with PGI and ZNMP, so excise revenues from them are symbolic. In 2017, the consolidated budget collected only 88 million rubles. excises on protected wines and champagnes; at the same time, excises on imported wines, champagne and wine drinks amounted to 6.2 billion rubles. (data from the Federal Treasury).

At the end of 2017, about 4-5 million bottles of PGI wine were produced in Russia, which corresponds to no more than 1.5% of the total wine production, Leonid Popovich, President of the Union of Winegrowers and Winemakers, cites statistics. However, according to him, the production of such wines is constantly growing, so today their share may already be about 2-3%.

Equalization of Russian producers and importers will have a bad effect on the Russian wine market, Popovich believes. However, a tax deduction for producers who use their own grapes gives hope that the negative effect will be mitigated, he adds. At the same time, it is important that the law provides for a deduction for the use of not “own”, but “produced in Russia” grapes - not all winemakers are ready to grow required amount grapes, but can buy it from other Russian producers, says Popovich.

Russian wine producers with great difficulty in last years tried to achieve minimum preferential conditions, and the proposal of the Ministry of Finance largely negates this work, says Pavel Titov, president of the Abrau Durso wine house. Abrau Durso itself produces part of the wine from its own grapes and part from imported wine materials, so the current benefits do not apply to all production, Titov explained. In general, while the initiative of the ministry is not completely clear - for example, almost never a wine producer has exclusively "own grapes", he says. And it will be difficult to pay the excise tax for grapes, even taking into account the deduction, as a result, this will again lead to debt burden on producers, Titov concludes.

The press service of the Ministry of Finance clarified to RBC that the tax deduction will be provided to producers of "full production cycle" wine products using "any grapes" as raw materials (that is, including those purchased from other Russian legal entities). “Concrete proposals with the most optimal tax deduction, multiplying coefficient, etc. will be determined in the future. These issues are still being discussed," the press service added.

The Ministry of Finance also proposed to levy excises on "wine drinks without the addition of ethyl alcohol" in the same amount as on champagne wines. Now such drinks, often disguised as champagne, are subject to excise duty at a rate of 18 rubles. per litre, like regular wine. The Ministry of Finance, therefore, proposes to increase the excise tax on them to 36 rubles. Equalizing excise rates on wine drinks disguised as champagne to excise rates on champagne is a long-awaited and fair measure, Popovic says, and aims to remove the economic incentives for making such drinks.

Excises on perfume

Another important measure of excise regulation proposed by the Ministry of Finance is the inclusion in the list of excisable goods of any alcohol-containing perfumery and cosmetic products, regardless of the volume of containers in which it is bottled. At the same time, it is proposed to introduce a zero excise rate on such products (now zero excise applies only to perfumes and cosmetics in metal aerosol packaging). In addition, the Ministry of Finance proposes to give such manufacturers the right to a tax deduction in the amount of the excise tax calculated on the purchase of ethyl alcohol, if the manufacturer documents the use of alcohol for the production of perfumery and cosmetic products.

The Ministry of Finance had previously prepared a bill containing similar proposals. The purpose of the initiative is to additionally control the circulation of ethyl alcohol by means of tax regulation and limit the circulation of alcohol-containing products used as surrogate alcohol. Excise tax is not paid to the budget from the sale of perfumes at a zero rate (that is, there is no fiscal logic here), but the manufacturer is required to submit an additional excise tax declaration, which shows how much alcohol-containing products are produced.

Participants in the perfumery and cosmetics industry then criticized the bill of the Ministry of Finance. They warned that bona fide market participants would face the additional burden of increased reporting (although they are already closely monitored by regulators), and producers of “dual-use” alcohol-containing liquids would not be affected in any way. It is better to deal with surrogates by setting minimum retail prices for alcohol-containing perfumery and cosmetic products at the level of the retail price for vodka, it was said in business reviews on the bill of the Ministry of Finance. As a result, the Ministry of Economic Development, within the framework of the regulatory impact assessment procedure, did not support the bill and asked the Ministry of Finance to finalize it.

YEREVAN, Nov 8 — Sputnik, Maria Sheludyakova. In Russia, from January 1, 2017, excises on wine will be doubled. How hard indexation will hit suppliers from the CIS countries and Georgia, Vadim Drobiz, head of the Center for Research on the Federal and Regional Alcohol Markets, told Sputnik.

Excises are indirect taxes on consumer goods. Their value is always included in the cost of goods. For Russians, an increase in excises means another increase in prices. Next year, the excise tax on wines (without alcohol content) will double.

Price increases are expected for all wines, with the exception of sparkling and champagne, fruit wines and wine drinks. On average, the cost of one bottle of red and white wine will increase by 7.5 rubles. For products made from imported grapes, an increase is provided from 9 to 18 rubles.
Many experts believe that the increase in excise taxes on wine will hit the producers themselves, but Drobiz does not agree with them. Excises will have almost no effect on imported wines, he is sure - Russian producers will be more under attack. At the same time, Drobiz stressed that the share of imported wine in Russia currently does not exceed 25%: "There will be no coup due to an increase in excise taxes."

Due to the devaluation of the ruble and the fall in real incomes of Russians, wine imports fell sharply, including from the CIS countries and Georgia. Importers focused on the Russian market in recent years deliberately reduced the volume of deliveries, fearing that they would not be able to sell the previous volumes at the increased price.

"Akhasheni" and "Khvanchkara"

Today in Russia there is simply no cheap wine from the CIS countries, the expert emphasized. Ukrainian wine has disappeared from Russian shelves, and there is almost no Azerbaijani wine left. Abkhazia, Georgia, Armenia and Moldova are currently the leaders in deliveries, but we are talking about extremely small volumes.

The increase in excises will not affect the volume of deliveries of Georgian wine, because it is already expensive in Russia. If the price rises a little, it's okay, the Russian consumer will not notice this, the expert believes.

"In 2016, the supply of this wine to Russia increased by almost 40%, but earlier, in 2015, they fell by half. Therefore, the import of Georgian wine in Russia is minus 25% compared to 2014. The increase in excise taxes on Georgian wine will not," concluded Drobiz.

Elections in Moldova will show

Moldovan wine comes to Russia only from Gagauzia, and the issue of supplies from this country is of a political nature. There is now 60% less Moldovan wine in Russia than in 2005. However, the increase in excises will affect Moldovan producers more significantly than importers from Georgia, because it is much cheaper.

"The elections in Moldova will show whether there will be Moldovan wine in Russia. The leader of the Socialist Party, Igor Dodon, will win - exports to the Russian Federation will go, they will elect another president - most likely it will not work. In any case, the previous volumes will be only if the Russian-Moldovan issue is resolved ", the expert said.

For Armenia, there will be no significant blow, because Armenian wine in Russia is already not at all cheap: "A bottle of Armenian wine will rise in price by 20 rubles - this is not fatal." Yes, and volumes Russian market absolutely ridiculous, Drobiz emphasized, about two million liters.
Since 2015, Abkhazian wine has been in the group of leaders in the Russian imported wine market, but it is also quite expensive.

How much should a bottle cost

The head of the Center for Research on the Federal and Regional Alcohol Markets calls cheap wine a bottle of which costs less than 200 rubles. In his opinion, a bottle of good wine made from real grapes in Russia could cost 120 rubles, but the dollar exchange rate affects pricing, and after the devaluation of the ruble (end of 2015), there simply cannot be cheap imported wine in the Russian Federation.

"Some dudes are sure that good wine cheaper than 500 rubles does not exist at all. But 90% of Europeans drink wine worth about one or two euros per bottle - in France, and in Italy, and in Spain. By the way, the Spaniards have published the TOP-10 cheap but very good wines in Spanish supermarket chains.The first place went to wine for 1.4 euros.So good wine can be cheap," the expert said.

There are many cheap wines in the EU countries, because subsidies for one liter are 1 euro, which allows you to significantly keep prices down, Drobiz also noted.

At the same time, according to the calculations of the head of the Research Center, 80% of Russian consumers do not afford wine that is more expensive than 200 rubles. Twelve years ago, Russian, Ukrainian, Moldovan, Bulgarian and Romanian wines were in the same price category. Now, due to the dollar exchange rate, Russian wine has no competitors in the segment of inexpensive wines.

"The very fact of raising excises is unpleasant. It turns out that the state does not support domestic manufacturers and the emerging culture of wine consumption,” he said. - And now Russians drink five times less wine than in the Soviet period. We need not only to plant vineyards, but also to convince the population, re-educate and try with all our might to reduce the price of wine with subsidies."

From January 1, 2017, a slight increase in excise taxes on gasoline and tobacco products (including electronic cigarettes) is also expected in Russia.