What goods are subject to excise taxes in 2018?
Excise tax rates depend on the type of goods and are established for 2021 by Article 193 of the Tax Code of the Russian Federation. Goods recognized as excisable are listed in paragraph 1 of Article 181 of the Tax Code of the Russian Federation. Excise goods include, in particular:
- ethyl alcohol from all types of raw materials;
- alcohol-containing products (solutions, emulsions, suspensions and other types of products in liquid form) with a volume fraction of ethyl alcohol of more than 9%;
- alcoholic products (drinking alcohol, vodka, liqueurs, cognacs, wine, beer, drinks made from beer, and other drinks with a volume fraction of ethyl alcohol of more than 1.5%);
- tobacco products;
- cars;
- motorcycles with engine power over 112.5 kW (150 hp);
- motor gasoline;
- diesel fuel;
- motor oils for diesel and (or) carburetor (injection) engines;
- straight-run gasoline;
- benzene, paraxylene, orthoxylene;
- aviation kerosene;
- natural gas.
What are excise taxes on alcohol?
Excise tax refers to an internal (intrastate) tax paid on alcoholic products produced in the country and sold in the future. This fee also applies to other consumer goods. Excise taxes on alcohol remained virtually unchanged in 2021. But by 2021 a serious increase is planned. For example, for 1 liter of alcohol with an alcohol content above 9% (this does not apply to wine, beer and some other drinks) you will no longer have to pay 523, but 544 rubles.
All excise tax rates are given in Article 193 of the Tax Code of the Russian Federation. There are also types of alcohol-containing products for which payment of duties is not provided. We are talking about the following products:
- beer with an ethyl alcohol content of less than 0.5%;
- household chemicals containing alcohol;
- perfumes and cosmetics produced using alcohol.
But in 2021 you will have to pay the excise tax on vodka in any case. The exception is when:
- manufactured products are exported to other countries;
- alcohol is confiscated at customs;
- excise goods entered the country by crossing the port area;
- alcohol is transferred within the company for manipulation.
Application of bets: methods
Excise tax rates for 2021 for each type of excisable goods are established by Article 193 of the Tax Code of the Russian Federation. However, options for calculating excise taxes in 2017 may be different. It depends on the form of setting the rate. We provide explanations for the different calculation options.
| 2018 |
| Firm rates |
| The amount of excise duty on excisable goods for which fixed (specific) tax rates are established is calculated as the product of the corresponding tax rate and the tax base calculated in accordance with Articles 187-191 of the Tax Code of the Russian Federation. |
| Combined bets |
| The amount of excise duty on excisable goods for which combined tax rates have been established (consisting of fixed (specific) and ad valorem (as a percentage) tax rates) is calculated as the amount obtained by adding the excise tax amounts calculated as the product of the fixed (specific) tax rate and the volume of sold (transferred, imported) excisable goods in kind and as a percentage of the maximum retail price of such goods corresponding to the ad valorem (as a percentage) tax rate. |
How to calculate excise tax on tobacco and cigarettes: calculations, examples
The amount of excise duty established in hard form is calculated using the formula:
Excise fixed rate = KolAktsPr * Ratefixed,
where KolAktsPr is the quantity of excisable goods (in kilograms, pieces, milliliters); Fixed rate - the excise duty rate established in hard form (rubles) in relation to a unit (kilogram, milliliter) of product.
Let's look at an example. Based on the acceptance certificate dated September 3, 2018, TabakProm JSC transfers the following products to the retail outlet:
- tobacco for hookahs – 3.5 kg;
- electronic cigarettes – 200 pcs.;
- liquid for electronic cigarettes – 1.5 l (1500 ml).
Let's calculate the amount of excise duty payable on tobacco and tobacco products:
- We calculate the excise tax on tobacco for hookahs at a rate of 5,280 rubles/1 kg: 3.5 kg * 5,280 rubles. = 18.480 rub.
- When calculating the excise tax on electronic cigarettes, we use a rate of 44 rubles/1 piece: 200 pieces. * 44 rub. = 8,800 rub.
- The excise tax on liquid for electronic cigarettes is calculated at a rate of 11 rubles/1 ml:
1500 ml * 11 rub. = 16,500 rub.
The total amount of excise tax payable on tobacco products transferred for sale is 44,140 rubles. (18,840 rubles + 8,800 rubles + 16,500 rubles).
When calculating the excise tax on cigarettes and cigarettes, a combined rate is used , which includes a fixed and interest rate:
- A flat rate is understood as a fixed fee amount for 1000 units of tobacco products in rubles.
- The interest rate is determined based on the maximum retail price. To calculate the maximum price, the established value of the minimum retail cent is used (the minimum price is equal to 75% of the maximum price). Thus, from July 1, 2018, the maximum retail price for cigarettes and cigarettes is 3,133.33 rubles/1000 units.
The formula for calculating the excise tax on cigarettes and cigarettes is as follows:
Combined excise rate = KolActPr * Fixed rate + 14.5% * MaxRoznPrice,
where KolAktsPr is the quantity of excisable goods (1000 pieces); Ratefix – excise duty rate established in hard form (rubles) per 1000 units of product; MaxRoznPrice is the maximum retail price for tobacco products, equal to 75% of the minimum established price.
Let's look at an example. On September 8, 2018, TabakProm LLC transferred the following products to the retail outlet for sale:
- cigarettes “Desna” – 2,000 packs. (40,000 pcs.);
- cigarettes “Dnepr” – 1,000 packs (20,000 pcs.).
A single excise tax rate applies to cigarettes and cigarettes:
- fixed rate – 1,718 rub./1000 pcs.;
- interest rate – 14.5% of the maximum price of 3,133.33 rubles/1000 units.
Excise tax rates in 2021: table for calculations
From January 1, 2021, a new version of clause 1 of Art. 193 of the Tax Code on the taxation of excisable goods, in accordance with which the rates of a number of excise taxes are increased. In particular, excise taxes on passenger cars, gasoline and diesel fuel are being increased (Federal Law No. 335-FZ of November 27, 2021.
Thus, excise tax rates for cars will not only increase depending on engine power, but also a new differentiation of excise taxes for powerful cars will appear. For example, the least, from 43 rubles. up to 45 rubles, the rate will increase per liter. With. for cars with engine power from 90 to 150 hp. With. From 420 rub. up to 437 rub. Every liter will rise in price. With. for cars with power from 150 to 200 hp. With. At the same time, the excise tax rate on cars with an engine power of 200 to 300 hp. With. will be 714 rubles. for one liter With. And manufacturers of passenger vehicles with engine power over 500 hp will have to pay the most. With. – 1302 rub. for one liter With.
Simultaneously with 10,130 rub. up to 11,213 rub. for one ton the excise tax rate on class 5 motor gasoline will increase. The rate for gasoline that does not meet class 5 will remain the same and amount to RUB 13,100. per ton. The excise tax on diesel fuel will also increase: from 6,800 rubles. up to 7665 rub. for one t.
Excise taxpayers, when carrying out transactions recognized as the object of taxation, are required to submit excise tax returns to the tax authorities no later than the 25th day of the month following the expired tax period (clause 5 of Article 204 of the Tax Code of the Russian Federation). The tax period is a month (Article 192 of the Tax Code of the Russian Federation).
Below is a single table with excise tax rates for 2018:
Ethanol | |||||
| Types of excisable goods | Tax rate | ||||
| from January 1 to June 30, 2021 inclusive | from July 1 to December 31, 2021 inclusive | ||||
| Ethyl alcohol from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol and distillates (wine, grape, fruit, cognac, Calvados, whiskey)2 | When selling to manufacturers: alcohol-containing perfume and cosmetic products in metal aerosol packaging; alcohol-containing household chemical products in metal aerosol packaging | 0 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 0 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | ||
| When selling advance excise duty to payers (including ethyl alcohol imported into Russia from the territories of member states of the Customs Union, which is a product of the Customs Union) | |||||
| When transferred within the structure of one organization for the production of alcoholic or alcohol-containing excisable products in accordance with subparagraph 22 of paragraph 1 of Article 182 of the Tax Code of the Russian Federation | |||||
| When transferred by manufacturers within the structure of one organization or when selling for production goods that are not recognized as excisable in accordance with subparagraph 2 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation | |||||
| When selling to organizations that do not pay advance excise tax (including ethyl alcohol imported into Russia, which is not a product of the Customs Union) | 107 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 107 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | |||
| When transferred within the structure of one organization to carry out transactions recognized as subject to taxation by excise taxes, except for ethyl alcohol: – which is transferred within the structure of one organization for the production of alcoholic or alcohol-containing excisable products in accordance with subparagraph 22 of paragraph 1 of Article 182 of the Tax Code of the Russian Federation; – which is sold (transferred within 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 the Tax Code of the Russian Federation; – which is sold for the production of household chemicals and alcohol-containing perfumes and cosmetics in metal aerosol packaging | |||||
Alcohol-containing products | |||||
| Types of excisable goods | Tax rate | ||||
| from January 1 to June 30, 2021 inclusive | from July 1 to December 31, 2021 inclusive | ||||
| Alcohol-containing perfumery and cosmetic products in metal aerosol packaging | 0 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 0 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | |||
| Alcohol-containing household chemical products in metal aerosol packaging | 0 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 0 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | |||
| Alcohol-containing products (except for perfumes and cosmetics and household chemicals in metal aerosol containers) | 418 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 418 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | |||
Alcohol products | |||
| Types of excisable goods | Tax rate | ||
| from January 1 to June 30, 2021 inclusive | from July 1 to December 31, 2021 inclusive | ||
| Alcohol products with a volume fraction of ethyl alcohol over 9 percent (except for beer, wines, fruit wines, sparkling wines (champagnes), 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)1 | 523 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 523 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | |
| Alcohol products with a volume fraction of ethyl alcohol up to 9 percent inclusive (except for beer, drinks made from beer, wines, fruit wines, sparkling wines (champagnes), 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) | 418 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | 418 rub. for 1 liter of anhydrous ethyl alcohol contained in excisable goods | |
| Wines, fruit wines (except for wines with a protected geographical indication, with a protected designation of origin, as well as sparkling wines (champagnes), wine drinks made without the addition of rectified ethyl alcohol produced from food raw materials, and (or) alcoholized grape or other fruit wort, and (or) wine distillate, and (or) fruit distillate) | 18 rub. for 1 l | 18 rub. for 1 l | |
| Wines with a protected geographical indication, with a protected designation of origin, except for sparkling wines (champagnes) | 5 rub. for 1 l | 5 rub. for 1 l | |
| Sparkling wines (champagnes), except for sparkling wines (champagnes) with a protected geographical indication, with a protected designation of origin | 36 rub. for 1 l | 36 rub. for 1 l | |
| Sparkling wines (champagnes) with protected geographical indication, with protected designation of origin | 14 rub. for 1 l | 14 rub. for 1 l | |
| Beer with a standard (standardized) content of ethyl alcohol by volume up to 0.5 percent inclusive1 | 0 rub. for 1 l | 0 rub. for 1 l | |
| Beer with a standard (standardized) content of ethyl alcohol by volume over 0.5 percent and up to 8.6 percent inclusive, as well as drinks made from beer2 | 21 rub. for 1 l | 21 rub. for 1 l | |
| Beer with a normative (standardized) content of ethyl alcohol by volume over 8.6 percent2 | 39 rub. for 1 l | 39 rub. for 1 l | |
| Cider (alcoholic products containing ethyl alcohol not more than 6% of the volume of the finished product, produced as a result of fermentation of apple must and (or) reconstituted apple juice without the addition of ethyl alcohol with or without saturation with carbon dioxide) | 21 rub. for 1 l | 21 rub. for 1 l | |
| Poiret (alcoholic products containing ethyl alcohol not more than 6% of the volume of the finished product, produced as a result of fermentation of pear must and (or) reconstituted pear juice without the addition of ethyl alcohol with or without saturation with carbon dioxide) | 21 rub. for 1 l | 21 rub. for 1 l | |
| Mead (alcoholic products containing ethyl alcohol from 1.5 to 6% of the volume of the finished product, produced as a result of fermentation of honey wort containing at least 8% honey, with or without the use of honey for sweetening and other beekeeping products, plant raw materials, with with or without the addition of sugar-containing products, without the addition of ethyl alcohol) | 21 rub. for 1 l | 21 rub. for 1 l | |
Tobacco and tobacco products | |||
| Types of excisable goods | Tax rate | ||
| from January 1 to June 30, 2021 inclusive | from July 1 to December 31, 2021 inclusive | ||
| Pipe, smoking, chewing, sucking, nasvay, snuff, hookah tobacco (except for tobacco used as raw material for the production of tobacco products) | 2772 rub. for 1 kg | 2772 rub. for 1 kg | |
| Cigars | 188 rub. for 1 piece | 188 rub. for 1 piece | |
| Cigarillos (cigaritas), bidis, kretek | 2671 rub. for 1000 pcs. | 2671 rub. for 1000 pcs. | |
| Cigarettes, cigarettes3 | 1562 rub. for 1000 pieces + 14.5% of the estimated cost, determined based on the maximum retail price (but not less than 2123 rubles per 1000 pieces) | 1718 rub. for 1000 pcs. + 14.5% of the estimated cost, determined based on the maximum retail price (but not less than 2335 rubles per 1000 pcs.) | |
| Tobacco (tobacco products) intended for consumption by heating | 5280 rub. for 1 kg | 5280 rub. for 1 kg | |
| Electronic nicotine delivery systems | 44 rub. for 1 piece | 44 rub. for 1 piece | |
| Liquids for electronic nicotine delivery systems | 11 rub. for 1 ml | 11 rub. for 1 ml | |
Cars and motorcycles | ||
| Types of excisable goods | Tax rate | |
| from January 1 to June 30, 2021 inclusive | from July 1 to December 31, 2021 inclusive | |
| Passenger cars with engine power up to 67.5 kW (90 hp) inclusive | 0 rub. for 0.75 kW (1 hp) | 0 rub. for 0.75 kW (1 hp) |
| Passenger cars with engine power over 67.5 kW (90 hp) and up to 112.5 kW (150 hp) inclusive | 45 rub. for 0.75 kW (1 hp) | 45 rub. for 0.75 kW (1 hp) |
| Passenger cars with engine power over 112.5 kW (150 hp) Motorcycles with engine power over 112.5 kW (150 hp) 1 | 437 rub. for 0.75 kW (1 hp) | 437 rub. for 0.75 kW (1 hp) |
| Passenger cars with engine power over 147 kW (200 hp) and up to 220 kW (300 hp) inclusive | 714 rub. for 0.75 kW (1 hp) | 714 rub. for 0.75 kW (1 hp) |
| Passenger cars with engine power over 220 kW (300 hp) and up to 294 kW (400 hp) inclusive | 1218 rub. for 0.75 kW (1 hp) | 1218 rub. for 0.75 kW (1 hp) |
| Passenger cars with engine power over 294 kW (400 hp) and up to 367 kW (500 hp) inclusive | 1260 rub. for 0.75 kW (1 hp) | 1260 rub. for 0.75 kW (1 hp) |
| Passenger cars with engine power over 367 kW (500 hp) | 1302 rub. for 0.75 kW (1 hp) | 1302 rub. for 0.75 kW (1 hp) |
Petroleum products | ||
| Types of excisable goods | Tax rate | |
| from January 1 to June 30, 2021 inclusive | from July 1 to December 31, 2021 inclusive | |
| Automotive gasoline: | ||
| not corresponding to class 5 | 13,100 rub. for 1 t | 13,100 rub. for 1 t |
| class 5 | RUB 11,213 for 1 t | RUB 11,892 for 1 t |
| Diesel fuel | 7655 rub. for 1 t | 8258 rub. for 1 t |
| Motor oils for diesel and (or) carburetor (injection) engines | 5400 rub. for 1 t | 5400 rub. for 1 t |
| Straight-run gasoline2 | 13,100 rub. for 1 t | 13,100 rub. for 1 t |
| Benzene, paraxylene, orthoxylene* | 2800 rub. for 1 t | 2800 rub. for 1 t |
| Aviation kerosene | 2800 rub. for 1 t | 2800 rub. for 1 t |
| Middle distillates1 | 8662 rub. for 1 t | 8662 rub. for 1 t |
* Benzene is understood as a liquid that contains 99 percent of the corresponding simplest aromatic hydrocarbon. Paraxylene or orthoxylene is understood as a liquid that contains in its mass 95 percent of the corresponding isomer of xylene or dimethylbenzene (subclause 12, clause 1, article 181 of the Tax Code of the Russian Federation).
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06.01.2017
Procedure for paying excise tax on tobacco products
Organizations and entrepreneurs recognized as payers of excise tax on tobacco products are required to submit a declaration on payment of the fee to the territorial body of the Federal Tax Service at the place of registration. The deadline for filing a declaration is until the 25th day of the month following the reporting period. The same period is provided for transferring the excise tax amount to the budget.
The excise tax declaration form on tobacco and tobacco products can be downloaded here ⇒ Excise tax declaration on tobacco products 2018.
Let's look at an example. TabakProm LLC shipped tobacco and tobacco products to the retail outlet for sale. The date of shipment according to the acceptance certificate is 09/03/2018. The amount of excise duty payable on the basis of delivery is RUB 104,880.
TabakProm LLC is obliged to prepare a tax return, submit it to the Federal Tax Service and pay excise tax to the budget by October 25, 2018.
Calculation example
Kurila LLC purchased 3 kg of tobacco. The payment is calculated using a flat rate:
2520 * 3 kg = 7560
For organizations working with certain types of previously specified products, there are special registration certificates, as specified in subparagraphs 2, 3, 4 and 5 of Article 179 of the Tax Code. This document is necessary for those enterprises that work with the following types of products:
- Denatured ethyl alcohol. If an enterprise produces a given product, then it requires certain paper for production. It will only be issued if the manufacturer has the required production capacity and equipment.
- Straight-run gasoline. In this case, there must be a special document proving that the company has the right to work with this product.
- Benzene, paraxylene and orthoxylene. Work with petrochemical products must be confirmed by this certificate.
- Middle distillates. These include certain types of oil derivatives that are obtained from the distillation of hydrocarbons. To operate with them, the company must have on its balance sheet sea vessels and special equipment for the extraction of raw materials.
To obtain the necessary document, an organization must submit an application to the tax authority and attach copies of the required documents. Everything will be decided in 30 days (calendar). If the functioning of the document has been suspended, the tax office must determine a period for correcting the current situation (no more than six months).
