Increase in excise taxes on tobacco and alcohol is guaranteed until 2024

What counts as implementation?

Goods are considered sold if the ownership of them has passed from the seller to the buyer (Clause 1, Article 39 of the Tax Code of the Russian Federation).
For the purposes of calculating excise taxes, the following operations are considered to be sales:

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

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

What does he pay for?

Payers of excise tax on alcohol are companies, entrepreneurs and persons sending alcohol through customs. The tax is paid by manufacturers using ethyl alcohol of all varieties. It can be food grade, cognac, wine, grape or anhydrous. If ethyl alcohol is used to create medicines, the manufacturer also pays excise tax.

Law firms selling goods wholesale do not have any obligation to pay excise tax. Departments and divisions of such companies do not become participants in taxation.

Export of alcohol in the customs zone of the country is subject to excise tax. These are companies that produce, process and import alcohol. But not only the sale and production of alcohol is subject to tax.

The list of situations for the occurrence of obligations to pay excise taxes on alcohol is supplemented:

• transfer of alcohol products to the authorized capital of the company by the manufacturer;
• sale of alcohol confiscated by the court and sold.

There is no excise duty when purchasing alcohol in a store. Tax obligations arise before the product even hits the shelf.

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

Many people do not even suspect how much their lives are influenced by the laws that come from the pen of the people's representatives. Law No. 101 is no exception, therefore every citizen who has anything to do with alcohol products needs to know the basic provisions of this legal act. Law No. 101 made significant changes to the process of collecting excise taxes, including:

• Prohibition on deduction of excise taxes in the situation of return of ASSP.
• Presentation of special requirements for a bank guarantee.
• Full regulation of the actions of tax inspectorate employees, which is aimed at increasing the efficiency of collecting this tax deduction.
• Submission to the tax office of one bank guarantee, which allows you to be exempt from the advance payment when carrying out export operations with alcoholic beverages.
• A significant increase in document flow in electronic form to ensure greater transparency of transactions related to the sale of ethyl alcohol.

When to charge excise tax

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

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

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

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

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

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

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

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

It is explained this way.

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

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

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

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

When selling goods through intermediaries, ownership of the goods remains with the manufacturer until they are sold by the intermediary (Clause 1, Article 996, Article 1011 of the Civil Code of the Russian Federation). However, they are transferred to an intermediary for the purpose of their sale, as a result of which ownership from the manufacturer will pass directly to the buyer.

Examples of solving problems for calculating excise taxes

VALUE ADDED TAX

Type of tax.

Value added tax (VAT) is a federal indirect tax, which is a form of withdrawal to the budget of part of the added value created at all stages of production and defined as the difference between the cost of material costs attributed to production and distribution costs.

Subjects of tax.

The following are recognized as VAT taxpayers:

a) organizations;

b) individual entrepreneurs;

c) persons recognized as VAT taxpayers in connection with the movement of goods across the customs border of the Russian Federation.

Tax object.

In particular, the following transactions are recognized as the object of VAT taxation:

1) sale of goods (works, services), as well as transfer of property rights on the territory of the Russian Federation;

2) carrying out construction and installation work for own consumption;

3) transfer of goods for one’s own needs on the territory of the Russian Federation, the costs of which are not deductible when calculating income tax;

4) importation of goods into the customs territory of the Russian Federation.

The tax base.

The tax base for VAT is, in particular, recognized as:

a) proceeds from the sale of goods (work, services), received in cash or in kind, including securities, taking into account excise taxes for excisable goods;

b) the customs value of imported goods, taking into account customs duties and excise taxes.

Tax rates.

There are three main tax rates for VAT taxation.

1. Zero rates apply to goods exported under the customs export regime, as well as to work and services related to the production of these goods.

2. A rate of 10% is applied when selling:

- basic food products, in particular meat and meat products, except for delicatessen, dairy products, eggs, sugar, salt, vegetable oil, bread, flour, seafood and fish products, vegetables, baby food and other goods according to the list specified in the Tax Code RF;

— goods for children, in particular knitwear, clothing and footwear, cribs, mattresses, strollers, stationery and other goods according to the list specified in the Tax Code of the Russian Federation;

- periodicals and book products, as well as editorial and publishing works related to their production, etc.

3. The 18% rate applies to all other goods, works and services, including excisable food products, as well as goods imported into the customs territory of the Russian Federation in the import regime.

Taxable period.

The tax period (including for taxpayers acting as tax agents, hereinafter referred to as tax agents) is established as a quarter.

Tax benefits.

When assessing VAT, the following tax benefits are used:

1) are exempt from VAT, in particular:

— operations for the sale of the most important and vital medical goods, products, equipment according to the list approved by the Government of the Russian Federation;

— medical services provided by budgetary medical institutions;

— services for maintaining children in preschool institutions;

— services of urban passenger transport and suburban transport;

— funeral services;

— educational services of non-profit educational institutions;

— restoration work and services;

— services of cultural and art institutions;

— banking operations (except for collection);

insurance services;

— sale of land, residential buildings and premises;

— services of lawyers, etc.;

2) organizations and individual entrepreneurs are exempt from paying VAT if, when carrying out their activities for the three previous consecutive calendar months, the amount of revenue from the sale of goods (work, services) excluding taxes did not exceed a total of 2 million rubles;

3) tax deductions are used, which give the taxpayer the right to reduce the total amount of VAT to be transferred to the budget by the tax amounts presented to the taxpayer and paid by him, in particular when purchasing goods (work, services) intended for production activities or for resale.

Procedure and deadline for paying tax.

The amount of VAT payable to the budget is calculated at the end of each tax period, taking into account the provided tax benefits. Tax payment is made based on the results of each tax period in equal installments no later than the 25th day of each of the three months following the expired tax period.

Preparation of VAT calculations.

To process transactions subject to VAT, you must use the following documents: invoices, invoice registers, purchase and sales books. Each shipment of goods is issued with an invoice. An invoice is drawn up by the supplier in the name of the buyer in two copies and is a document that serves as the basis for accepting VAT amounts claimed for deduction or reimbursement, paid upon the purchase of goods, works and services. Each enterprise is both a supplier and a buyer, and therefore deals with two types of VAT. The company, as a supplier, maintains a sales book and a log of issued invoices. The sales ledger is intended to determine the amount of VAT on sales of products, works and services. The company, as a buyer, maintains a purchase book and a log of received invoices. The purchase book is intended to determine the amount of VAT when purchasing goods, works and services.

Examples of solving problems for calculating VAT

1. In the dining room they cook porridge with milk. Purchased milk for 260 rubles, cereals for 145 rubles. The cost of all sold porridge made from these products was 528 rubles. Amounts are indicated excluding VAT.

Calculate how much VAT the canteen should transfer to the budget for these operations, taking into account that the VAT rate of 10% was used when purchasing products, and 18% when selling.

2. The Morozko enterprise received fresh vegetables purchased from an agricultural enterprise in the amount of 450,000 rubles. Part of the products worth 200,000 rubles. was packaged and frozen, after which it was sold for 280,000 rubles. to the wholesale seller - the trading company “Optovik”, which sold all products in the amount of 400,000 rubles. The Morozko enterprise processed the remaining part of the vegetable products into canned vegetables and sold them at retail in the amount of 380,000 rubles. All amounts are indicated excluding VAT.

Determine how much VAT should be transferred to the budget of the enterprise “Morozko” and “Wholesaler” for the operations listed above.

Enterprise "Morozko"

Enterprise "Wholesaler"

EXCISE

Type of tax.

Excise taxes are a federal indirect tax that is imposed on a limited number of excisable goods, in particular alcohol and tobacco products, cars, gasoline, etc.

Subjects of tax.

The following are recognized as excise tax payers:

1) organizations;

2) individual entrepreneurs;

3) persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation.

Tax objects.

In particular, the following transactions are recognized as the object of excise taxation:

1) sales of excisable goods by producers of these goods;

2) sales of excisable goods purchased from manufacturers of these goods;

3) import of excisable goods into the territory of the Russian Federation, etc.

The tax base.

When taxing excise taxes, the tax base is determined for each type of excisable product, in particular:

a) as the volume of excisable goods sold or imported into the Russian Federation in natural units when specific (fixed) rates are applied;

b) the cost of excisable goods sold or imported into the Russian Federation excluding excise taxes and VAT when applying ad valorem (interest) rates.

Tax rates.

There are two types of excise tax rates:

a) ad valorem, or percentage, which are set as a percentage of the cost of goods without excise tax;

b) specific, or hard, which are set in rubles to the natural meter of the product.

Taxation of excisable goods is carried out at the rates of Art.

Calculation of excise tax on tobacco products

The taxpayer submits a return monthly before the 25th. For actual goods sold. Pays in one lump sum or in advance and final payment. The excise duty is paid by the 25th of the next reporting period, the advance is paid by the 15th of the current month. When exporting and importing alcohol, excise duty is paid in the next tax period.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

The amount of excise tax calculated in this way must be compared with the minimum amount of excise tax. The minimum amount is set in the tax rate. The larger of the specified amounts must be paid to the budget.

This procedure follows from the provisions of Articles 193 and 194 of the Tax Code of the Russian Federation. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated July 19, 2012 No. 03-07-06/187.

Examples of solving problems for calculating excise taxes

Based on these data, it is necessary to calculate the accrued excise tax

1. According to this type of excise tax, the object of taxation is anhydrous ethyl alcohol. Consequently, the organization must convert the alcoholic products produced into anhydrous alcohol and calculate the tax base accordingly

740 l. × 40% / 100% = 296 l.

2. The amount of excise tax charged will be

296 l × 500 rub. = 148,000 rub.

Features of calculating excise tax on tobacco products

When calculating excise taxes on tobacco products, the taxpayer is obliged to apply the maximum prices for tobacco products established by their manufacturer. At the same time, the excise tax rate provides for a minimum limit. If, as a result of excise tax calculations, its value is less than the minimum limit, then for further calculations of the excise tax on the volume of produced and sold tobacco products, the taxpayer is obliged to use the minimum value of the excise tax rate. The procedure for calculating excise tax is presented in example 15.

Example 15.

The organization sold 7,800 packs of cigarettes in the reporting tax period. Accordingly, the organization needs to calculate the excise tax on cigarettes sold, payable to the budget.

Let's consider two situations.

In the first case, the retail price for a pack of cigarettes is set at 95 rubles, in the second case

−
60 rub.
The pack contains 20 cigarettes.

The excise tax rate for this type of cigarettes is set at the following amount: 960 rubles. for 1,000 pcs. cigarettes + 11% of the estimated cost, calculated on the basis of the maximum retail price, but not less than 1,330 rubles. for 1,000 pcs.

Situation 1.

a) total cigarettes sold

7,800 packs
× 20 pcs.
= 156,000 pcs. b) total excise tax on 1,000 cigarettes

960 rub.
+ 7,800 packs × 95 rub.
× 11% / 156,000 pcs. × 1,000 = = 960 rub. + 522.5 rub. = 1,482.50 rub.

b) the same per 1 pack of cigarettes

RUB 1,482.5 / 1,000 × 20 = 29.65 rub.

c) the amount of excise tax per number of packs of cigarettes sold

29.65 rub. × 7,800 packs = 231,270 rub.

Situation 2.

a) total cigarettes sold

7,800 packs
× 20 pcs.
= 156,000 pcs. b) total excise tax on 1,000 cigarettes

960 rub.
+ 7,800 packs × 60 rub.
× 11% / 156,000 pcs. × 1,000 = = 960 rub. + 330 rub. = 1,290.0 rub.

Excise tax calculated on 1,000 cigarettes, at a price of 60 rubles. per pack turned out to be less than the established lower excise tax value for this type of tobacco product, that is, less than 1,330 rubles. In this situation, the taxpayer is obliged to conduct subsequent calculations of excise taxes based on this minimum level of excise taxes per 1,000 cigarettes.

b) total excise tax per 1 pack of cigarettes

RUB 1,330 / 1,000 × 20 = 26.6 rubles.

c) the amount of excise tax per number of packs of cigarettes sold

26.6 rub. × 7,800 packs = 207,480 rubles.

Date added: 2016-02-24; ;

New excise stamps for alcohol

1. Labeling of alcoholic products imported (imported) into the Russian Federation with excise stamps is carried out before its import into the Russian Federation and after receiving confirmation of recording information about the specified alcoholic products applied to the excise stamp in the unified state automated information system for recording the volume of production and turnover of ethyl alcohol alcohol, alcoholic and alcohol-containing products.

(as amended by Resolutions of the Government of the Russian Federation dated 01/08/2009 N 2, dated 07/27/2012 N 776)

(see text in previous)

a) providing the ability to read information about the alcoholic products they label using technical means of the unified state automated information system for recording the volume of production and turnover of ethyl alcohol, alcoholic and alcohol-containing products during the entire period that alcoholic products are in circulation;

b) excluding the possibility of their counterfeiting and reuse.

with the inscription “Alcohol products up to 9% inclusive” - for alcoholic products with an ethyl alcohol content of up to 9 percent of the volume of finished products inclusive, with the exception of alcoholic products, which are subject to affixing excise stamps with the inscriptions “Wines”, “Natural wines”, “Wines” champagnes and sparkling wines";

with the inscription “Alcohol products over 9 to 25%” - for alcoholic products with an ethyl alcohol content of 9 to 25 percent of the finished product volume inclusive, with the exception of wines, liqueur wines, fruit wines, sparkling (champagne) wines and wine drinks;

with the inscription “Alcohol products over 25%” - for alcoholic products with an ethyl alcohol content of over 25 percent and up to 95 percent of the volume of finished products inclusive;

with the inscription “Wines” - for liqueur and fruit wines, as well as wine drinks;

with the inscription “Natural wines” - for alcoholic products with an ethyl alcohol content of 4.5 percent to 16.5 percent of the volume of finished products inclusive, with the exception of fruit wines, liqueur wines and sparkling (champagne) wines;

with the inscription “Champagne and sparkling wines” - for sparkling (champagne) wines;

with the inscription “up to 0.1 liter” - for vodka and strong alcoholic drinks with an ethyl alcohol content of more than 25 percent of the volume of finished products, the volume of which in consumer packaging is up to 0.1 liter inclusive;

with the inscription “up to 0.25 l” - for vodka and spirits with an ethyl alcohol content of more than 25 percent of the volume of finished products, the volume of which in consumer packaging ranges from 0.1 liter to 0.25 liters inclusive;

with the inscription “up to 0.5 liters” - for vodka and strong alcoholic drinks with an ethyl alcohol content of more than 25 percent of the volume of finished products, the volume of which in consumer packaging ranges from 0.25 liters to 0.5 liters inclusive;

with the inscription “up to 0.75 l” - for vodka and spirits with an ethyl alcohol content of more than 25 percent of the volume of finished products, the volume of which in consumer packaging ranges from 0.5 liters to 0.75 liters inclusive;

with the inscription “up to 1 liter” - for vodka and spirits with an ethyl alcohol content of more than 25 percent of the volume of finished products, the volume of which in consumer packaging ranges from 0.75 liters to 1 liter inclusive;

with the inscription “over 1 liter” - for vodka and strong alcoholic drinks with an ethyl alcohol content of more than 25 percent of the volume of finished products, the volume of which in consumer packaging is more than 1 liter.

(P.

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

If the excise tax rate on alcoholic products of a certain type is known, then it is easy to calculate the amount of tax that needs to be paid to the country’s budget. Excise tax is calculated using the following formula:

A=ORP*SA-VA

Where:

• A is the amount of excise tax.
• ORP - volume of products sold.
• CA is the excise tax rate for a certain type of alcohol-containing product.
• VA - excise tax deduction.

This formula is only suitable when it is necessary to calculate the amount of excise tax for one category of alcohol-containing products. If there is a need to calculate tax for several types of alcoholic beverages, the formula is used:

A=(ORP*SA + ORP1*CA1 + ORP2*ORP2)-VA,

In this formula, ORP!*CA1 and ORP2*ORP2 are the value for calculating the excise tax rate of an additional name of alcoholic beverages.

Thus, it is possible to calculate in one formula the value of excise taxes for an unlimited number of different categories of alcohol-containing products.

Excise tax on alcohol in 2018: what are they, rate, cost calculation formula

3 in ed. Decree of the Government of the Russian Federation dated July 27, 2012 N 776)

with the inscription “Strong alcoholic drinks” - for alcoholic products with an ethyl alcohol content of more than 25 percent of the volume of the finished product;

with the inscription “Vodka” - for vodka with an ethyl alcohol content from 38 percent to 56 percent of the volume of the finished product, inclusive;

with the inscription “Alcoholic drinks up to 9%” - for alcoholic products with an ethyl alcohol content of up to 9 percent of the finished product volume inclusive, with the exception of wines, fruit wines and wine drinks;

with the inscription “Alcoholic drinks over 9 to 25%” - for alcoholic products with an ethyl alcohol content of over 9 percent and up to 25 percent of the volume of finished products inclusive, with the exception of wines, fruit wines, liqueur wines, sparkling (champagne) wines and wine drinks;

with the inscription “Sparkling (champagne) wines” - for sparkling (champagne) wines;

with the inscription “Liqueur wines” - for liqueur wines;

with the inscription “Fruit wines” - for fruit wines;

with the inscription “Wine drinks” - for wine drinks;

with the inscription “Grape wines” - for alcoholic products with an ethyl alcohol content of 4.5 percent to 16.5 percent of the volume of finished products inclusive, with the exception of fruit wines, liqueur wines and sparkling (champagne) wines;

with the inscription “up to 0.375 liters” - for grape wines, sparkling (champagne) wines, liqueur wines, fruit wines and wine drinks, the volume of which in consumer packaging is up to 0.375 liters inclusive;

with the inscription “up to 0.75 l” - for vodka, strong alcoholic drinks with an ethyl alcohol content of more than 25 percent of the finished product volume, grape wines, sparkling (champagne) wines, liqueur wines, fruit wines and wine drinks, the volume of which is in consumer packaging ranges from 0.5 liters to 0.75 liters inclusive;

with the inscription “over 1 liter” - for vodka and strong alcoholic drinks with an ethyl alcohol content of more than 25 percent of the volume of finished products, the volume of which in consumer packaging is more than 1 liter;

with the inscription “up to 1.5 liters” - for grape wines, sparkling (champagne) wines, liqueur wines, fruit wines and wine drinks, the volume of which in consumer packaging ranges from 0.75 liters to 1.5 liters inclusive;

with the inscription “over 1.5 liters” - for grape wines, sparkling (champagne) wines, liqueur wines, fruit wines and wine drinks, the volume of which in consumer packaging is over 1.5 liters.

(P.

3(1) introduced by Decree of the Government of the Russian Federation dated July 27, 2012 N 776)

4. Excise stamps containing information about the special economic zone must be applied to alcoholic products imported into the territory of the special economic zone created on the territory of the Russian Federation in accordance with federal laws.

5. Responsible for labeling alcoholic beverages with excise stamps in the prescribed manner are the organizations that purchased the excise stamps.

(as amended by Resolutions of the Government of the Russian Federation dated 01/08/2009 N 2,

dated July 27, 2012 N 776)

3 in ed. Decree of the Government of the Russian Federation dated July 27, 2012 N 776)

Alpha LLC produces filter cigarettes of one brand. In May, the organization sold 100,000 filter cigarettes (5,000 packs). All packs of cigarettes sold by Alfa in February had the same maximum retail price of 60 rubles.

For filter cigarettes the following excise tax rate is established: RUB 1,250. for 1000 pcs. 12.0% of the estimated cost, determined based on the maximum retail price (but not less than 1,680 rubles per 1,000 pcs.).

This is the combined excise tax rate. Therefore, when calculating the excise tax for May, the Alpha accountant separately determines the tax base for the application of a fixed excise tax rate and the tax base for the application of an ad valorem excise tax rate.

Alpha's accountant calculated the amount of excise duty at a fixed rate: - 100,000 pcs. × 1250 rub.: 1000 pcs. = 125,000 rub.

After this, the Alpha accountant calculated the tax base for applying the ad valorem rate: - 60 rubles. × 5000 packs = 300,000 rub.

and the amount of excise tax at an ad valorem rate: – 300,000 rubles. × 12.0% = 36,000 rub.

The total amount of excise tax was: – 125,000 rubles. 36,000 rub. = 161,000 rub.

The total excise tax per 1000 cigarettes should not be less than 1680 rubles. To ensure compliance with this rule, the accountant calculated the amount of excise tax on 1000 units of cigarettes sold: 161,000 rubles. : 100,000 pcs. × 1000 pcs. = 1610 rub.

The amount received is less than the minimum established excise tax on filter cigarettes. Consequently, the amount of excise tax payable to the budget by Alfa is equal to the minimum established amount - 168,000 rubles.

Debit 62 Credit 90-1– 300,000 rub. (60 rubles × 5000 packs) – revenue from the sale of cigarettes is reflected;

Debit 90-3 Credit 68 subaccount “VAT Calculations” – RUB 38,135.59. (RUB 300,000: 118 × 18) – VAT is charged on sales proceeds;

Debit 90-4 subaccount “Excise taxes” Credit 68 subaccount “Calculations for excise duties” – 168,000 rubles. – excise tax is charged on the sale of cigarettes.

Every year or every few years, the tax rate on popular excisable goods increases. The excise tax on alcoholic products in 2018 does not differ from the rate in 2021. The government of the country sets excise taxes on alcohol. The updated version of the Tax Code with amendments to rates is published on January 1 of each year.

The 2021 ethyl alcohol excise tax will change in 2021 and 2021. In 2021, the 2021 alcohol excise tax rate remains the same. The systematic increase in rates applies to popular categories of alcoholic beverages. The excise tax on vodka is the highest of all alcoholic beverages and it continues to grow. The government is fighting the alcohol addiction of citizens by increasing the cost of alcohol, increasing the indirect tax.

Economic sense

There is an opinion that excise taxes are imposed on the most popular consumer goods. That is, the state is supposedly guided by the logic “this product is consumed in large quantities - let’s impose an excise tax on it and get a lot of budget revenue.” Excise goods indeed bring a lot of money to the budget, but the logic here is completely different. Initially, excise taxes are imposed on harmful goods, which in the future will bring additional problems and expenses to the state.

Let's look at the example of alcohol. Let’s say that there will be no excise taxes on alcohol in the state and alcoholic beverages will become much cheaper and more accessible. This will lead to the fact that citizens who refrained from using them because of the high cost will begin to drink more. Cases of alcohol dependence will become more frequent.

It would seem that this is a personal problem for everyone. Everyone understands that alcoholism threatens with a bunch of diseases. However, for the state, potential alcoholics mean many expenses:

• if a person gets sick from alcoholism and takes sick leave, the state will have to pay for sick leave (3 days at the expense of the employer, and then at the expense of the Social Insurance Fund);
• if a person loses his job and registers with the employment service, the state will pay him unemployment benefits;
• if a person acquires a serious illness and becomes unable to work not temporarily, but permanently, the state will pay him a disability pension;
• If a person dies as a result of an acquired disease, and he is left with minor children, then the state will have to pay a survivor’s pension, maintenance in an orphanage, and benefits for guardians.

Thus, alcohol addiction of citizens can result in huge expenses for the state. Therefore, it is logical that the government, through increasing excise taxes on alcohol, is trying to make alcoholic beverages less accessible so that citizens drink less and are not addicted to alcohol.

But there is also another side to the coin. There are always people who already have an alcohol addiction and are unable to give up the addiction even when their income level does not allow them to purchase normal alcohol. In this case, they switch to alcohol-containing substances that were not originally intended for oral consumption. This turns into even bigger problems for the state, and also causes wide public outcry.

A striking example of this is the mass methanol poisoning in Irkutsk, which occurred in December 2021. 76 people died because they drank con, which previously contained ethyl alcohol, but then a batch containing methanol and antifreeze went on sale. That case once again drew public attention to the disadvantages of increasing excise taxes on alcohol - more and more addicted people are starting to drink alcohol-containing liquids that are not suitable for drinking.

Therefore, the state in excise policy must balance between two extremes - excise taxes must be high enough to prevent the massive emergence of alcoholism, but at the same time, excise taxes cannot be raised on absolutely everything, otherwise people with alcohol addiction will begin to switch to such surrogates.

How to calculate the amount of excise tax

There are currently three types of bets:

• solid, or as they are often called specific;
• ad valorem;
• combined.

A flat rate is expressed as a fixed amount per unit of production. They are used to determine almost all excisable goods, except tobacco products.

To calculate the amount of excise tax, it is necessary to multiply the corresponding tax rate by the tax base, expressed in physical terms and determined by the volume of excisable products sold.

Total volume=120,000*0.5=60,000 liters.

Note that the excise tax rate that should be applied is 21 rubles. per liter

Excise tax amount = 60,000*21=1,260,000 rub.

To calculate the ad valorem rate, it is necessary to take a certain percentage of the cost of excisable goods.

The amount of excise tax is determined as the product of the tax base and the ad valorem rate. The base is compiled on the basis of the cost of sold excisable goods, calculated on the basis of prices excluding VAT and excise tax. In Russia, this type of bet is not used.

The combined rate is determined by the sum of the flat and ad valorem rates. In Russia, this type of rate is used to determine the amount of excise taxes for tobacco products.

To determine the amount of excise taxes at the combined rate that must be paid to the budget, it is necessary to know the volume of products sold in physical terms, as well as the estimated cost of these products, calculated from the maximum retail value of the goods.

First, let's determine how many pieces were produced:

• 1 box = 50 blocks;
• 1 block = 10 packs;
• 1 pack = 20 pieces;
• 1 box = 50*10*20=10,000 pieces;
• 23,000 boxes = 10,000 *23,000 = 230,000,000 pieces.

RS = 112 * 10,000,000 = 1,120,000,000 rub.

1,562*1,120,000,000/1,000=1,749,440,000 rub.

1,749,440,000 14.5*1,120,000,000=1,911,840,000 rub.

As you can see, for calculations it is important to know and control the rates that are set annually by the Government.

It is important to correctly calculate the excise tax before submitting the declaration to the Tax Inspectorate. The taxpayer independently keeps records of products and is obliged to submit reliable calculations, otherwise he risks receiving a fine. Using the formula, we will figure out how to calculate the excise tax on alcohol.

Excise tax on alcohol = Number of products in liters for 1 month * Tax rate

240 * 523,380 * 18 = 132,360 rubles

240 * 544,380 * 19 = 137,780 rubles

The cost of excise taxes on alcohol due to the rate increase will be 5,420 rubles. For large corporations, such tax increases will not cause difficulties. Timely optimization will help continue business development. Globally, increasing the alcohol tax serves a good purpose - protecting the health of citizens. Alcohol increases in price and hits consumers' pockets.

How will this affect producers?

To understand how much the excise burden on producers is increasing, let’s calculate the amount of excise tax paid by some abstract enterprise before and after the rate increase.

There are two formulas for calculating excise taxes.

A = K x C, where

A – excise tax,

K – quantity of excisable products produced during the tax period,

C – excise tax rate.

This formula is used for goods with a fixed excise tax rate. But there is another one:

A = (O x TC) + (OS x AC), in which:

A – excise tax;

О – total quantity of excisable products sold;

TS – fixed rate;

OS – the total amount of revenue for excisable products;

AC – ad valorem rate.

However, this rate is used not for alcoholic products, but for cigarettes, cigars and other things, so in our calculations we will limit ourselves to the first formula.

Let’s say the Dobry Melnik brewery annually produces 2,000 liters of beer with a strength of up to 8.6% and 3,000 liters of beer with a strength of 8.6% or more.

In 2021, the amount of excise tax will be equal to:

2000 x 21 + 3000 x 39 = 42,000 + 117,000 = 159,000 rub.

In 2021, the amount of excise tax will be equal to:

2000 x 22 + 3000 x 41 = 44,000 + 123,000 = 167,000 rub.

In 2021, the amount of excise tax will be equal to:

2000 x 23 + 3000 x 43 = 46,000 + 129,000 = 175,000 rub.

Thus, provided that production volumes remain constant, the amount of excise taxes paid by the brewery will increase by 8 thousand rubles. Of course, the main burden here falls on the buyer - excise tax is one of the indirect taxes included in the price of the product and paid by the consumer of the product. Manufacturers may also suffer if, due to forced price increases, their sales volumes decrease. Consumers can switch to cheaper analogues or completely refuse to consume such products.

Thus, excise taxes are a policy instrument through which the state encourages citizens to refuse to consume harmful goods. We examined in theory and calculated in practice how the upcoming increase in excise taxes will turn out, and also figured out why alcohol addiction of citizens is unprofitable for the state. By the way, the story is about the same with excise taxes on tobacco products, and excise taxes on gasoline and cars are a kind of environmental protection measure.

Registration of minimum and maximum prices

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

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

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

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

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

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

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

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

• presence or absence of a filter;

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

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

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

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

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

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

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

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

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

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

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

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