Rates of excisable goods. Wine has one fault: there is always not enough

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 to the tax authority of the application and copies of the required documents.

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 registration certificate for 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 an ethanol content of more than 0.5% by volume);
• 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 export procedure, 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 fulfillment by the exporter of 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.

Types of excisable goods	Tax rate (in percent and (or) rubles per unit of measurement)
Ethyl alcohol produced from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol, wine, grape, fruit, cognac, calvados, whiskey distillates:
sold to 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, and organizations paying an advance payment of excise tax (including ethyl alcohol imported into the Russian Federation from the territories of member states of the Eurasian Economic Union, which is a product of the Eurasian Economic Union), and (or) transferred when performing transactions recognized as an object of excise taxation in accordance with subparagraph 22 of paragraph 1 of Article 182 of this Code, and (or) sold (or transferred by manufacturers in the structure of one organization) for the production of goods not recognized as excisable in accordance with subparagraph 2 of paragraph 1 of Article 181 of this Code		0 rubles per 1 liter of anhydrous ethyl alcohol contained in excisable goods
sold to organizations that do not pay an advance payment of excise tax (including ethyl alcohol imported into the Russian Federation, which is not a product of the Eurasian Economic Union), and (or) transferred within the structure of one organization when a taxpayer performs transactions recognized as an object of taxation by excises, with the exception of transactions , provided for by subparagraph 22 of paragraph 1 of Article 182 of this Code, as well as with the exception of ethyl alcohol sold (or transferred by manufacturers in the structure of one organization) for the production of goods that are not recognized as excisable in accordance with subparagraph 2 of paragraph 1 of Article 181 of this Code, and ethyl alcohol sold to 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	102 rubles for 1 liter of anhydrous ethyl alcohol contained in excisable goods	107 rubles for 1 liter of anhydrous ethyl alcohol contained in excisable goods
Alcohol-containing perfumery and cosmetic products in metal aerosol packaging	0 rubles per 1 liter of anhydrous ethyl alcohol contained in excisable goods	0 rubles per 1 liter of anhydrous ethyl alcohol contained in excisable goods
Alcohol-containing household chemicals in metal aerosol packaging	0 rubles per 1 liter of anhydrous ethyl alcohol contained in excisable goods	0 rubles per 1 liter of anhydrous ethyl alcohol contained in excisable goods
Alcohol-containing products (with the exception of alcohol-containing perfumery and cosmetic products in metal aerosol packaging and alcohol-containing household chemicals in metal aerosol packaging)
Alcoholic products with a volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (champagne), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) fortified grape or other fruit must and/or wine distillate and/or fruit distillate)	500 rubles for 1 liter of anhydrous ethyl alcohol contained in excisable goods	523 rubles per 1 liter of anhydrous ethyl alcohol contained in excisable goods
Alcoholic products with a volume fraction of ethyl alcohol up to 9 percent inclusive (except for beer, drinks made on the basis of beer, wines, fruit wines, sparkling wines (champagne), cider, poiret, mead, wine drinks made without the addition of rectified ethyl alcohol, produced from food raw materials, and (or) alcoholized grape or other fruit must, and (or) wine distillate, and (or) fruit distillate)	400 rubles for 1 liter of anhydrous ethyl alcohol contained in excisable goods	418 rubles for 1 liter of anhydrous ethyl alcohol contained in excisable goods
Wines, with the exception of wines with a protected geographical indication, with a protected designation of origin, as well as sparkling wines (champagne), fruit wines, wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) spirited grape or other fruit must and/or wine distillate and/or fruit distillate	9 rubles per 1 liter	10 rubles per 1 liter
Wines with a protected geographical indication, with a protected designation of origin, excluding sparkling wines (champagnes)	5 rubles per 1 liter	5 rubles per 1 liter
Cider, poiret, mead	9 rubles per 1 liter	10 rubles per 1 liter
Sparkling wines (champagne), with the exception of sparkling wines (champagne) with a protected geographical indication, with a protected designation of origin	26 rubles per 1 liter	27 rubles per 1 liter
Sparkling wines (champagne) with protected geographical indication, protected designation of origin	13 rubles per 1 liter	14 rubles per 1 liter
Beer with a normative (standardized) content of ethyl alcohol by volume up to 0.5 percent inclusive	0 rubles per 1 liter	0 rubles per 1 liter
Beer with a normative (standardized) content of ethyl alcohol by volume over 0.5 percent and up to 8.6 percent inclusive, drinks made on the basis of beer	20 rubles per 1 liter	21 rubles per 1 liter
Beer with a normative (standardized) content of ethyl alcohol by volume over 8.6 percent	37 rubles per 1 liter	39 rubles per 1 liter
Pipe tobacco, smoking, chewing, sucking, snuffing, hookah tobacco (excluding tobacco used as a raw material for the production of tobacco products)	2,000 rubles per 1 kg	2 520 rubles per 1 kg
cigars	141 rubles for 1 piece	171 rubles for 1 piece
Cigarillos (cigarites), bidis, kretek	2,112 rubles for 1,000 pieces	2,428 rubles for 1,000 pieces
Cigarettes, cigarettes	1,250 rubles for 1,000 pieces + 11 percent of the estimated cost calculated on the basis of the maximum retail price, but not less than 1,330 rubles for 1,000 pieces	1,562 rubles for 1,000 pieces + 14.5 percent of the estimated cost calculated on the basis of the maximum retail price, but not less than 2,123 rubles for 1,000 pieces
Tobacco (tobacco products) intended for consumption by heating		4 800 rubles per 1 kg
Electronic nicotine delivery systems		40 rubles for 1 piece
Liquids for electronic nicotine delivery systems		10 rubles per 1 ml
Passenger cars:
with engine power up to 67.5 kW (90 hp) inclusive		0 rubles for 0.75 kW (1 hp)
with engine power over 67.5 kW (90 hp) and up to and including 112.5 kW (150 hp)	41 rubles for 0.75 kW (1 hp)	43 rubles for 0.75 kW (1 hp)
with engine power over 112.5 kW (150 hp)
Motorcycles with engine power over 112.5 kW (150 hp)	402 rubles for 0.75 kW (1 hp)	420 rubles for 0.75 kW (1 hp)
Automobile gasoline:
class 5	7,530 rubles per 1 ton	10 130 rubles per 1 ton
not class 5	10,500 rubles per 1 ton	13,100 rubles per 1 ton
Diesel fuel	4,150 rubles per 1 ton	6,800 rubles per 1 ton
Motor oils for diesel and (or) carburetor (injection) engines	6,000 rubles per 1 ton	5,400 rubles per 1 ton
Straight-run gasoline	10,500 rubles per 1 ton	13,100 rubles per 1 ton
Benzene, paraxylene, orthoxylene	3,000 rubles per 1 ton	2 800 rubles per 1 ton
Aviation kerosene	3,000 rubles per 1 ton	2 800 rubles per 1 ton
Middle distillates	4,150 rubles per 1 ton	7,800 rubles per 1 ton

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 indicated 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 to 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 a taxpayer sells tobacco products of the same brand with different maximum retail prices indicated on a pack, then the estimated cost is determined as the product of each maximum retail price indicated on a 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 excisable goods produced from give-and-take raw materials are transferred in the territory of the Russian Federation to the owner of this raw material, or to other persons in ownership in payment for services for the production of 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 on the right of ownership 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 in 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 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,
  • 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,
  • to 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.

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 carrying out operations 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 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, poiré, 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 excisable and non-excisable goods at the same time, 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 into the territory of the Russian Federation excisable goods 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 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 of Art. 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 terms of the cost of the corresponding excisable goods used as the main raw material, which is actually included in the production costs of other excisable goods that are deductible 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 excisable and non-excisable goods at the same time, 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.

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 - they will be more affected Russian manufacturers. 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 last years deliberately reduced the volume of supplies, fearing that they would not be able to sell the previous volumes at an 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 the volumes on the Russian market are completely 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 producers and the emerging culture of wine consumption,” he noted. “And now Russians drink five times less wine than in the Soviet period. to convince the population, to re-educate and to do everything possible 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.

Illustration: polit.info

The Russian government's proposal to raise excise rates on wine is yet another typical example of officials' concern for domestic business. Theoretically, the proposed measures are designed to help Russian winemakers who produce quality drinks from their own grapes - they are promised a tax deduction. However, an increase in excise tax will inevitably lead to a rise in the price of all wines, which, given the low purchasing power of the population, cannot be called an incentive for winemakers who are experiencing a protracted decline in sales. As a result, producers of illegal alcohol will benefit, as well as importers of cheap low-quality wine, which, as the practice of recent years has shown, have perfectly learned to adapt to rapidly changing conditions in the world. Russian market. By the right measure support for Russian winemaking in the crisis situation in which the industry finds itself, it would be to limit the import of wines with a low level of quality control (for example, from Georgia), but honest domestic producers can only dream of such measures.

According to the amendments to the Tax Code, which the government submitted to the State Duma, starting from 2020, it is proposed to increase the excise tax on still wines from 18 to 31 rubles per liter and on sparkling wines from 36 to 40 rubles per liter. One of the motivations to justify such a measure is the need to comply with WTO rules, which imply equal excise rates on Russian and imported wines.

Currently, for wines made from Russian grapes (categories PGI - Protected Geographical Indication and ZNMP - Protected Designation of Origin), there is a reduced excise rate of 5 rubles per liter. In principle, this is the right decision, which creates significant preferences for companies developing full-cycle production. The return on investment in winemaking is very long (a new vineyard produces the first fruits suitable for processing only four or five years after planting), and the share of full-fledged domestic wines in retail chains is still significantly lower than in many wine-producing countries. Therefore, Russian winemaking cannot do without various incentive measures from the state.

The very idea that wine made from Russian grapes should enjoy tax breaks is not abandoned by the government. But now, as a preferential mechanism, it is not a reduced excise duty that is proposed, but a tax deduction for producers - after the excise duty has already been paid and included in the price of a bottle on the store shelf. It is this moment that causes great doubts among winemakers.

“The proposal is not fully understood, or rather, its implementation,” comments a representative of one of the major wine companies. - In particular, it is assumed that after the increase in excise tax from 18 to 31 rubles per liter, if own grapes were used for the production of wine, the difference of 13 rubles will be returned to the producer. If it is PGI/ZNMP wine, then the difference to return will be 25 rubles (so that the excise tax is equal to the current 5 rubles per liter). Moreover, even if it is purchased grapes, the seller/producer of wine material will receive such a difference of 13 rubles. At the same time, it is assumed that the increase in excise should not affect the selling price of wine, because the difference will be returned to the producer.

But this is unlikely to happen - for several reasons. Firstly, if the increase is not invested in the selling price, then the wine producer may go into negative territory, since the reimbursement of the excise difference will take place “someday”, and he needs to pay 31 rubles for the excise right now. Secondly, the price increase will happen in any case, since the VAT of 20% is calculated on the price of a bottle of wine plus the increased excise tax. Thirdly, in the case of purchased wine materials, if the wine producer does not raise the price, he will definitely go into the red, since even this belated compensation will go not to him, but to the grape / wine material producer.

The OPORA RUSSIA entrepreneurial organization also criticized the measures proposed by the government. In a letter sent to her in the Ministry of Finance of the Russian Federation, it is said that the planned amendments to the Tax Code could negatively affect the wine industry. The maximum excise rate, which will correspond to demand and purchasing power, should not exceed 25 rubles per liter, the organization believes. At the same time, its increase should be progressive: a one-time increase should not exceed the level of 20 rubles per liter, followed by indexation by 1–2 rubles per year.

“We urge to stop the growth of the tax burden, because the industry has just begun to recover. Even if you raise taxes, you need to do it smoothly, over a long period. Imagine that your income tax was 13 percent, and in six months 26 percent will be deducted from your salary. How can you relate to this?", - said the head of "OPORA RUSSIA" Alexander Kalinin.

A significant increase in the rate could lead to an increase in prices by 15-20%, especially in the low price category, according to a letter from the organization to the Ministry of Finance. As a result, the buyer will begin to perceive Russian wines as an expensive product, and will also see a significant price distortion compared to European countries, where wine costs 2-4 euros per bottle, as opposed to 600 rubles in Russia. The decrease in the availability of wine products contradicts the concept of reducing alcohol consumption, which, in particular, involves the transition of the population to drinks with a lower alcohol content, the authors of the letter also remind.

The arguments of OPORA RUSSIA look completely justified, especially if we recall the situation in which domestic winemaking found itself as a result of the 2014 crisis. Previous crises with the devaluation of the ruble (1998 and 2008) helped domestic wine producers, who immediately received a serious advantage over imports. However, the two-fold devaluation of the ruble at the end of 2014 stimulated the demand for Russian wine for a relatively short time. The return of inexpensive foreign wines to the store shelves was facilitated by retail chains, which began to actively create their own structures involved in the import of wines, and were also able to find new foreign suppliers ready to offer competitive prices. Therefore, the positive effect of the devaluation for Russian winemakers was quickly exhausted - now they again have to compete with imports without any significant price advantage.

Already in 2017, Russian winemakers experienced a serious decline in production: 31.9 deciliters (dal) of wine were produced in the country, which was largely due to the weather factor. But in 2018, the decline continued - in 11 months, 4.7% less wine was produced than a year earlier, and this time the falling purchasing power of the population, coupled with the return of relatively inexpensive imports, made the main contribution to this. In addition, there are more and more cheap substitutes for natural wines on the shelves - the so-called wine drinks without added alcohol (VN BDES), which are constantly increasing their market share. According to the Center for Research of the Federal and Regional Alcohol Markets (CIFRRA), for 4 months of this year, their sales amounted to 8.546 million decaliters, an increase of +11.26%, or 0.865 million decaliters. For comparison, sales of still wines (excluding the HoReCa segment - hotels, restaurants, catering) grew by only 1.32% to 16.65 million deciliters, while sparkling wines fell by 0.83% to 4.54 million decaliters.

“The consumer's interest in wine drinks is growing at a faster pace within the framework of a constant volume of wine products. Apparently, poverty wins. But since wines and sparkling wines have not actually fallen, it is not poverty that wins, but the growth of interest in wine products among the poor, for whom wine and sparkling wines are still unaffordable today,” states the head of CIFRRA Vadim Drobiz.

It is easy to guess that the increase in the excise tax on wine will primarily hit the wallets of this category of consumers, which is sensitive to even a small increase in prices. The current prices for "wine drinks" in the region of 150 rubles per bottle are the same 2 euros for which you can buy a bottle of full-fledged wine in a supermarket in France or Germany. It is wine, and not a “wine drink”, in which the wine material occupies only a certain share. Of course, with a competent approach to the development of the industry, this lower price segment is practically inexhaustible, and the replacement of “wine drinks” with inexpensive, but quite high-quality wine could become one of the most important tasks of the national alcohol policy. But the government seems to have other priorities.

“I'm already more concerned about the mass market of economy wine - what will happen to it, to the consumers of this sector? - continues Vadim Drobiz. - They cannot be offended - they will spit and leave the market of factory wine-making products. And if the state thought in a state-like way (as it did in the Soviet period, although the word “marketing” could only be read in the journal “Science and Life” in translated Western articles), then it would urgently create a segment of cheap ports for Russian men (up to 120 rubles in retail for 0.75 liters at 20% strength). Even 10-15 years ago, such a segment of production exceeded 20 million decalitres per year. Let them produce it at the state-owned factories of Rosspirtprom, if there is a fear for alcohol in the product. And the product (except for illegal vodka and other surrogates) would not compete with anyone.”

For consumers in a higher price segment - wines priced between 300 and 600 rubles - the excise increase will obviously not be so painful, but this measure is unlikely to reduce the share of imported wines on the shelves, if not vice versa. Russian winemakers are still forced to work within the framework of the general federal law “On State Regulation of the Production and Turnover of Ethyl Alcohol, Alcoholic and Alcohol-Containing Products” (FZ-171), and they have to compete with winemakers from countries where the regulation of this industry is much more flexible, and the cost of production, as a result, is much lower than in Russia. As the recent crisis showed, there are plenty of new inexpensive niches for importing to Russia in the world wine market. For example, wines from Portugal and Macedonia have become very noticeable in the chains in recent years - countries that used to be very poorly represented in the Russian mass market. Now their products are a direct competitor to Russian wines of the middle price category.

A special story is Georgian wines, which are also successfully fighting for the Russian consumer, who spends a lot of money on alcohol. “The popularity of Georgian wine among the middle class of Russia has grown dramatically in recent years - many times even by 2005. Then there was also cheap Georgia (over 50% of the volume), not only for the middle class, which is now gone,” states Vadim Drobiz.

However, it should be recognized that this popularity of Georgian wines is largely based on the weak wine culture of Russians. It is unlikely that the majority of buyers of not cheap Georgian wines are wondering what is the origin of the wine material in bottles with such well-known names as "Khvanchkara", "Kindzmarauli" or "Tvishi". Despite the fact that Georgia positions itself as a wine-producing country, no national system for controlling wine material by place of origin has yet appeared there. Therefore, when buying a branded wine, there is no guarantee that this wine was produced and bottled exactly in the area indicated by its name (which is what connoisseurs appreciate in wine). In Russia, by the way, such a system has been actively developing in recent years - today the labeling of PGI and ZMNP is already used by large producers and small wineries. But they still have to compete with the same Georgian wines, often of obscure origin. And at the same time with the so-called "wines of Abkhazia", ​​which, as is well known to everyone more or less immersed in the wine theme, are Moldovan material of very dubious quality.

The question of whether the embargo on Georgian wines should be reintroduced in connection with the recent events in Tbilisi is certainly debatable. A complete ban on the import of Georgian wine will be a serious blow to companies that have been developing this business for many years and most often had nothing to do with politics. However, the principled formulation of the question of the quality and origin of Georgian wines entering Russia is necessary, first of all, for the sake of the interests of those domestic producers who seriously care about their reputation and brand. Wine is one of the most important elements of territory marketing, and if some producers play according to the rules established in world practice, while others defiantly violate these rules, then we have just unfair competition - again, beyond any politics. Georgia, of course, has the full right to dispose of its wine brands as it pleases - no one is going to take away the right to kindzmarauli and tvishi from it. However, this does not mean that products that mislead the buyer should be massively sold on the Russian market (and it’s good if this Georgian wine is produced in Georgia, and not in some Bulgaria). The same, however, applies to a number of other popular wine brands - from the Crimea and Abkhazia to Chianti and Bordeaux. One way or another, the regulation of the wine market is much more about the reputation and good name of the producer than about excises, so as long as the government sees only another “cash cow” in winemaking, all the efforts of our honest producers will remain in vain.

Nikolai Protsenko

The Federal Law "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" (At the time of preparation of this material, the details of the Law (draft N 11078-7) were not known) (hereinafter referred to as the Law) introduced a number of amendments to ch. 22 of the Tax Code of the Russian Federation. Some of them will undoubtedly have a significant impact on the tax burden of business entities in 2017. Details - further.

The list of excisable goods has been expanded

According to the Law, in order to stimulate a healthy lifestyle of the population, the list has been supplemented. In particular, in paragraph 1 of Art. 181 of the Tax Code of the Russian Federation, three new goods are named:

• pp. 15 - electronic nicotine delivery systems (in other words, electronic cigarettes). These are disposable electronic devices that produce aerosol, vapor or smoke by heating a liquid for inhalation by the user;
• pp. 16 - liquids for electronic nicotine delivery systems (any liquid containing liquid nicotine in a volume of 0.1 mg/ml);
• pp. 17 - tobacco (tobacco products), intended for consumption by heating.

Excise exemption rules changed

Until now, paragraph 2 of Art. 184 of the Tax Code of the Russian Federation allowed for the possibility of exemption from excise duty when selling excisable goods outside the territory of the Russian Federation only upon presentation to the tax authority or without it in cases specified in clause 2.1 of the named article.

In 2017, they will be able to receive the designated exemption if they submit a surety agreement secured by the obligation to pay taxes. This opportunity will be given to them by the new clause 2.2 of the named article.

This contract for tax purposes has the following features:

1. in accordance with the civil legislation of the Russian Federation between the tax authority and the guarantor(by a third party, not necessarily a credit institution), in the form approved by the Federal Tax Service (clause 2, article 74 of the Tax Code of the Russian Federation).
2. The period of validity of the guarantee agreement provided for the purpose of exemption from excise duty 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 guarantee agreement (paragraph 5, clause 2.2, article 184 Tax Code of the Russian Federation).

Note. Operations for the issuance of guarantees (guarantees) by a taxpayer who is not a bank, by virtue of the new paragraphs. 15.3 p. 3 art. 149 of the Tax Code of the Russian Federation are not subject to taxation.

The guarantor himself, on the date of submission of the application for the conclusion of a surety agreement, must comply with the requirements established by the provisions of the new paragraph 2.2 of Art. 184 of the Tax Code of the Russian Federation:

• be a Russian organization;
• for the last three years preceding the year of submission of the said application, pay a total of taxes (VAT, excises, income tax and mineral extraction tax) in the amount of at least 10 billion rubles. (this amount does not include taxes paid in connection with the movement of goods across the border of the Russian Federation and as a tax agent);
• the amount of his obligations under the current guarantee agreements (including the guarantee agreement in respect of the taxpayer) must not exceed 20% of the value of his net assets, determined as of December 31 of the calendar year preceding the year in which the said application is submitted;
• not be in the process of reorganization or liquidation, as well as in the stage of bankruptcy, have no debts in the payment of taxes, fees, penalties and fines.

So, the guarantee of other organizations (not banks) will become a full-fledged alternative to a bank guarantee to exempt the exporter from excise duty. Corresponding amendments were made to paragraph 3 of Art. 184 of the Tax Code of the Russian Federation, which determine the procedure for excise reimbursement. We add: the new rules apply to suretyship agreements that ensure the fulfillment of tax obligations, the payment deadline for which comes after July 1, 2017 (clause 12, article 13 of the Law).

Excise rates indexed

The law indexed excise rates for 2017 and determined excise rates for the planning period 2018-2019. In particular, the excises established by paragraph 1 of Art. 193 of the Tax Code of the Russian Federation:

• from 9 to 18 rubles. per liter - for wines, except for wines with a protected geographical indication, with a protected designation of origin, as well as sparkling wines (champagne), fruit wines, wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) fortified grape or other fruit must, and (or) wine distillate, and (or) fruit distillate;
• from 9 to 21 rubles. per liter - for cider, poiret and mead;
• from 26 to 36 rubles. per liter - for sparkling wines (champagne), with the exception of sparkling wines (champagne) with a protected geographical indication, with a protected designation of origin.

Excise duty rates on wines with a protected geographical indication, with a protected designation of origin, sparkling wines (champagne) and beer remain for 2017 at the previously approved level.

The prices for gasoline of the 4th and 5th classes, as in 2016, will include excise taxes in the amount of 13,100 and 10,130 rubles. per ton, respectively.

The excise tax on diesel fuel in 2017 will increase from 5,293 to 6,800 rubles. per ton and will increase annually (in 2018 - up to 7,072 rubles, in 2019 - up to 7,355 rubles per ton).

For tobacco products intended for consumption by heating, the excise rate in 2017 will be 4,800 rubles. for 1 kg of heated, pipe, smoking, chewing, snuff and hookah tobacco. From 2017 to 2019, the excise tax will increase annually: in 2018 - 5,280 rubles, and in 2019 - 5,808 rubles. for 1 kg.

From 2017, manufacturers and importers of electronic cigarettes will also have to pay excise duty. For 1 ml of nicotine-containing liquid, its rate will be 10 rubles. (11 and 12 rubles in 2018 and 2019), and one electronic cigarette will become at least 40 rubles more expensive. (by 44 rubles - in 2018, by 48 rubles - in 2019).

At the same time, the new paragraph 9 of Art. 194 of the Tax Code of the Russian Federation introduces a multiplying coefficient T to the specific excise rate for cigarettes, and (or) cigarettes, and (or) cigarillos, and (or) bidi, and (or) kretek.

In the case of the sale of these products in September - December in volumes exceeding the average monthly sales volume for the previous calendar year, this coefficient is calculated by the formula:

T \u003d 1 + 0.3 x (Vnp - Vav) / Vnp

• Vnp - the volume of excisable goods sold by the organization for the tax period;
• Vav - the average monthly total volume of the specified excisable goods sold in the previous calendar year (determined by dividing the total volume of sales of excisable goods for the year by 12).

In other cases, the value of the coefficient T is taken equal to 1.

Let's add: the multiplying coefficient was introduced in order to ensure uniform receipt of excise taxes from the sale of these tobacco products throughout the year, since at present the main share of the sale of these products falls precisely at the end of the year.

Adjusted the procedure for applying deductions

In accordance with paragraph 2 of Art. 200 of the Tax Code of the Russian Federation, the amounts of excise paid by the taxpayer when importing into the territory of the Russian Federation excisable goods 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.

But when calculating the excise tax on alcohol-containing products and alcoholic products (with the exception of natural wines, including champagne, sparkling, carbonated, effervescent, natural drinks made from wine materials produced without the addition of ethyl alcohol), these tax deductions are made within the amount of excise tax calculated on excisable goods used as raw materials, produced in the territory of the Russian Federation, based on the volume of goods used (in liters of anhydrous ethyl alcohol) and the excise rate established by paragraph 1 of Art. 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.

In the case of the use of excisable goods imported into the territory of the Russian Federation as raw materials in the production of alcoholic and excisable alcohol-containing products, tax deductions are made within the amount of the excise calculated based on the volume of goods used (in liters of anhydrous ethyl alcohol) and the excise rate established by paragraph 1 of Art. 1 st. 193 in relation to ethyl and cognac spirits sold to organizations that do not pay an advance payment of excise duty.

Thus, the following criteria must be met in order to apply tax deductions:

• excise duty must be presented;
• excise must be paid;
• excisable goods (raw materials) must be used as raw materials.

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

But how to determine the amount of the deduction in a situation where the purchased excisable goods in the tax period were simultaneously used as raw materials for the production of both excisable and non-excisable goods, in Ch. 22 of the Tax Code of the Russian Federation is currently not specified.

To eliminate this uncertainty, the Law in paragraph 2 of Art. 200 of the Tax Code of the Russian Federation, a new paragraph is introduced, which states that the procedure for determining the amount of the deduction in such a situation must be determined by the taxpayer himself and fixed in the tax accounting policy. You can make changes to the accepted 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.

MOSCOW, November 17 - RIA Novosti / Prime. The State Duma, having approved an increase in excise taxes on wine, provokes a 10% increase in prices and thus strikes at 75% of Russian consumers of wine products, said Vadim Drobiz, head of the Center for Research on Federal and Regional Alcohol Markets (CIFRRA).

Expensive bubbles: who needs a rise in the price of champagneThe State Duma decided to raise excise taxes on champagne. Experts assure that budget revenues will be minimal, and such a decision will only harm market players and consumers. The production of sparkling wines is declining, and the share of wine in the structure of consumed alcohol is also falling - it is being squeezed out by beer and strong drinks.

On Wednesday, State Duma deputies approved in the second reading in 2017-2019 an increase in excise taxes on sparkling wines (champagne) of an unprotected geographical name (made from foreign raw materials) and refused an additional increase in the excise rate on wines from Russian grapes. Thus, the excise rate on sparkling wines (champagne) will increase to 36 from 26 rubles per liter, and the excise tax on sparkling wines to 14 from 13 rubles, as provided for in the Tax Code. Even in the first reading, an increase in the excise tax on still wines from 9 to 18 rubles was approved, while the excise tax on wine made from Russian grapes remained at the level of 5 rubles.

The editors of the first reading set excise rates for sparkling and champagne wines at 27 rubles for 2017-2019, and 14 rubles for protected wines. For other wines, it was proposed to set a rate of 18 rubles, and if they are protected - 10 rubles. However, United Russia deputy Yevgeny Fedorov introduced an amendment to the bill for the second reading, which proposed for 2017-2019 to increase excise taxes on sparkling wines (champagne) to 36 rubles, and if they are protected - up to 19 rubles. This amendment was originally recommended by the budget committee for adoption.

Didn't think

“What did the State Duma do without understanding? It raised prices for all cheap wine products, which now cost up to 150 rubles per bottle and occupy 75% of the market. The cheapest normal wine made from Russian grapes probably costs 120 rubles, after this decision it will cost 150 rubles. If champagne and sparkling today have determined 164 rubles (the minimum retail price for champagne - ed.), after this increase it will already be 185 rubles. This is a lot, although it seems like nonsense for consumers, "says Drobiz.

Director of "Abrau-Durso" does not see much benefit from the increase in excise taxes on wineEven if the price movement upwards is small, this will lead to a reduction in consumption and sales will clearly decline, predicts Vladimir Maslovsky.

According to him, when deciding to raise excises, the deputies "didn't think". "They decided that all our wines will now be protected, but today we have practically none of them, and in the future, the market for this wine is unlikely to be more than 10% of the volume, as in any country in the world, where a maximum of 15% of high-quality wine, everything else is an ordinary product. These wines are expensive, and they will not be cheap after this decision, "Drobiz warns.

According to his forecasts, now producers and consumers will start switching to wine drinks. “It is more profitable to produce them, they are cheaper, the population drinks them with pleasure, but this is already an incomprehensible product, GOST allows it to be produced from God knows what, there does not have to be a sufficient amount of wine material. It is legal, safe, you won’t get poisoned by it, but it’s close not wine," the expert believes.