What goods are not recognized as subject to excise taxation?

The Tax Code of the Russian Federation regulates the lists and procedures for collecting excise taxes from manufacturers (or in some cases from sellers). This indirect tax is usually included in the cost of the finished product or in the tariff of the service provided. Despite the fact that legally this contribution is made by the company that produces, for example, alcohol, it is actually paid by the buyer due to the markup. In the article we will tell you about excisable goods - what they are, what applies to excisable products and by what rule the tax rate is calculated.

General information

The premium to the commodity value is determined by the state. It goes to the state budget with the aim of filling it, and also has the task of regulating the quantity of output and the quality of this product. All categories have a common distinctive feature - this is an area with high profitability and low production costs, which makes them accessible to taxation. Of all the taxes received by the state budget in Russia, this one takes up to 8%, which can be called a very large influx of funds into the treasury. Not only commodity units produced in the Russian Federation are subject to excise duty, but also those imported from abroad.

The payer can be either a manufacturer or a supplier, an importer, or a seller - a legal entity engaged in sales and receiving material assets during the transfer of ownership of a certain batch. Most often, the tax is assessed after production, but sometimes it must be paid by the person who sells the product, for example, if he received it as confiscated goods or after a court decision.

All excise products are regulated by regulations; its current list can always be found in Article 181 of the Tax Code of the Russian Federation.

The state often positions excise taxation as a measure to regulate sales. For example, an increase in prices for alcohol and tobacco should lead to a decrease in purchase and, accordingly, consumption.

Export and import

The export of the commodity units in question does not involve the payment of excise tax in connection with the collection of customs duties.
If such transportation is carried out by an intermediary company, then after exporting the goods he will receive back the paid excise taxes. Their amount is determined by the taxpayer company itself based on the cost of products sold and the rates established for them. When importing these goods into the country, you must pay customs duties. The object of taxation is the cost of products, taking into account duties paid at customs.

So, the list of excisable goods includes mainly tobacco and alcohol products, as well as petroleum products. They are subject to excise tax, which is one of the ways to replenish the country's budget through taxes. The list of such products may be updated, so you should monitor any relevant changes in legislation.

What goods are excisable: list

Let's present a short table with the rationale for which regulatory act states that they belong to this category.

The remaining sub-items (from 10 to 14) are occupied by chemicals and compounds that can be classified as raw materials, for example, benzene or natural gas. The list of excisable goods is established by supervisory authorities, but it may be slightly modified, so representatives of manufacturing companies in these areas need to carefully monitor amendments. In addition, some points require explanation, which we want to give in our article.

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It is also worth noting that a number of products, for example alcohol and tobacco, are subject to mandatory labeling. This measure is provided in order to regulate their turnover, as well as prevent the entry of counterfeit goods into stores and people. Each retail (as well as production and warehouse) point must be equipped with equipment - special cash registers, reading devices, software.

Full list of excisable goods

A standing tax has been introduced in many countries. Highly profitable goods subject to taxation are conventionally divided into several groups:

• luxuries;
• minerals;
• petroleum products;
• fuel;
• tobacco products;
• alcoholic products.

In the Russian Federation, the list of excisable goods is given in Article 181 of the Tax Code (as amended by Federal Law No. 117-FZ of July 7, 2003).
According to this article, excisable goods are: 1. Ethyl alcohol, which is a derivative of food or non-food raw materials. This is considered to be:

• denatured ethyl alcohol;
• raw alcohol;
• distillates – wine, grape, fruit, cognac, calvados, whiskey.

2. Products containing alcohol.
This may include solutions, emulsions, suspensions and other consistencies in liquid form. In this case, a mandatory condition is that the product contains more than 9% ethyl alcohol. Meanwhile, the legislation provides for exceptions, which will be discussed in the next section. 3. Alcohol products.

The list of which is quite extensive:

• vodka;
• liquor products;
• cognac;
• wine (including fruit, liqueur, sparkling or champagne);
• wine drinks;
• cider;
• poire;
• beer;
• beer-based drinks;
• other drinks in which the volume fraction of ethyl alcohol is more than 0.5%, with the exception of food products, which are indicated in the list established by the Government of the Russian Federation.

4. Tobacco products.
5. Passenger cars and motorcycles with engine power exceeding 112.5 kW or 150 hp. With.

6. Motor gasoline.

7. Diesel fuel.

8. Motor oils that are intended for diesel and (or) carburetor (injection) engines.

9. Straight-run gasoline, with the exception of automobile, aviation kerosene and acrylates. Thus, straight-run raw materials include gasoline fractions, for the production of which:

• distill (fractionate) oil, gas condensate, associated petroleum or natural gas;
• process oil shale, coal, fractions of oil, gas condensate, associated petroleum or natural gas through chemical transformations.

A mixture of hydrocarbons in liquid form (at a temperature of 15 or 20°C and an atmospheric pressure of 760 ml of mercury), which simultaneously meets the following physical and chemical requirements, is also classified as a gasoline fraction:

• density not less than 650 kg/m3. and no more than 749 kg/m3. at a temperature of 15 or 20°C;
• the temperature at which 90% of the mixture is distilled does not exceed 215°C, and the pressure remains at 760 ml of mercury.

The following types of fractions are not considered as straight-run gasoline:

• obtained by alkylation (oligomerization) of hydrocarbon gases;
• having a total proportion of methyl tert-butyl ether and (or) other ethers and (or) alcohols of more than 85%;
• obtained by oxidation and esterification of raw materials such as ketones, carboxylic acids, olefins, aromatic hydrocarbons, alcohols, aldehydes;
• obtained by hydrogenation, hydration and dehydrogenation of raw materials such as alcohols, ketones, carboxylic acids, aldehydes;
• having a total proportion of benzene, toluene and xylene (including paraxylene and orthoxylene) of more than 85%;
• having a total proportion of pentane and (or) isopentane of more than 85%;
• having a total alpha-methylstyrene content of more than 85%;
• having an isoprene proportion of more than 85%.

10. Middle distillates, which include mixtures of hydrocarbons in liquid form (at a temperature of 20°C and an atmospheric pressure of 760 ml of mercury). They can be obtained by primary and (or) secondary processing of raw materials, the density of which does not exceed 930 kg/m3. at a temperature of 20°C. Such raw materials can be oil, gas condensate, associated petroleum gas, or oil shale. The exceptions are:

• fractions that are not straight-run gasoline (listed in the previous paragraph);
• straight-run gasoline, cyclohexane, condensate of stable gas, motor gasoline;
• aviation kerosene, diesel fuel;
• high-viscosity products, which also include motor oils for diesel and (or) carburetor (injection) engines;
• petrochemical products that are obtained by dehydrogenation, alkylation, oxidation, hydration, esterification or chemical transformations occurring at temperatures above 700°C;
• other products in the form of a mixture of hydrocarbons in liquid form (at a temperature of 20°C and an atmospheric pressure of 760 ml of mercury), which contain more than 30% of aromatic, unsaturated, oxygen-containing components.

It should also be taken into account that mixtures of hydrocarbons in liquid form that have the following physicochemical properties are classified as highly viscous products:

• kinematic viscosity from 22 st at a temperature of 100°C;
• flash point in an open crucible is more than 80°C, pour point is up to -35°C.

11. Benzene, paraxylene, orthoxylene.
A liquid that contains 99% of the simplest aromatic hydrocarbon by weight is considered benzene, and a liquid that contains 95% of the xylene isomer by weight is considered paraxylene or orthoxylene. 12. Aviation kerosene. These are liquid fuels that are used in aircraft engines and comply with the requirements of the legislation of the Russian Federation regarding technical regulation and international treaties of the Russian Federation. In addition, mixtures of such fuels are excisable.

13. Petroleum raw materials. This is considered a mixture of hydrocarbons, which consists of one or more relevant components:

• oil;
• stable gas condensate;
• vacuum gas oil (at a temperature of 20°C and an atmospheric pressure of 760 ml of mercury, with a density of more than 845 kg/m3 and a kinetic viscosity of more than 3 st at a temperature of 80°C);
• tar (at a temperature of 20°C and an atmospheric pressure of 760 ml of mercury, with a density of at least 930 kg/m3;
• fuel oil.

14. Dark marine fuel, which is considered a mixture of hydrocarbons in solid or liquid form (at a temperature of 20°C and an atmospheric pressure of 760 ml of mercury), which is obtained by primary and (or) secondary processing of the following components:

• oil;
• stable gas condensate;
• associated petroleum gas;
• oil shale.

The following requirements are put forward to them:

• have a density of more than 860 kg/m3. at a temperature of 20°C;
• have a kinematic viscosity of 2.2 st at a temperature of 100°C;
• contain no more than 1.2% sulfur by weight.

15. Natural gas in cases provided for by international treaties of the Russian Federation.
16. Electronic nicotine delivery systems, which are disposable devices that produce aerosol, vapor or smoke by heating a liquid for inhalation by a person.

Exceptions include medical devices that are registered in accordance with the procedure established by the legislation of the Russian Federation.

17. Liquids for electronic nicotine delivery systems. This is any liquid that contains liquid nicotine in a volume of 0.1 mg/ml and is intended for use in the devices described in the previous paragraph.

18. Tobacco or tobacco products that are consumed by heating.

Types of excisable goods: what items apply to them

In fact, all product units can be divided into two groups:

• subject to mandatory labeling;
• not forcibly marked.

The first category includes two types of products:

• Tobacco packaged in packages and packs for retail sale. These are cigarettes, smoking mixtures, chewing and snorting powders, cigars and other varieties with nicotine.
• Alcohol bottled in containers from 50 ml to 100 liters and intended for retail sale. This list does not include beer and beer drinks (including those in kegs for bottling), as well as cider and mead. It is for this reason that some stores limit the alcohol range to only low-alcohol options, so as not to install special equipment for working with labeling.

Excise goods, products in the Russian Federation that are not subject to labeling, include vehicles, gasoline and diesel fuel, kerosene, alcohol, motor oil and other items from the table presented above.

Transition to PSN and trade in marked and excisable goods

A webinar was held by the Taxcom company on the topic “Abolition of UTII from January 1, 2021 and the choice of an alternative taxation regime.” Company expert Sergei Anisimov answered questions from participants regarding trade in marked and excisable goods under the patent tax system (PTS).

Retail trade OKVED 52.42.1 introduces product labeling. Are patent and marking compatible?

Today, there is a ban on the use of PSN only when selling shoes, medicines and fur clothing; in other cases, PSN can be used.

Retail trade, including excisable goods (cigarettes and tobacco products), is it possible to switch to a patent?

Yes, you can.

Is it possible to trade textiles on PSN?

There are no restrictions at the moment.

Is it possible to trade lumber on PSN?

It is possible if the area of ​​the sales area does not exceed 150 square meters. m.

Is it possible to sell beer (not draft) and cigarettes by switching to PSN starting in 2021?

It’s possible, there are no such prohibitions. You can trade non-excise goods.

Is it possible to apply a patent in the retail trade of cigarettes, beer, and dairy products?

Yes, you can.

Is PSN suitable for trading perfumes and bed linen?

Yes, it fits.

Sale of beer and cigarettes: is it possible to work on a patent or only the simplified tax system?

Yes, you can on PSN.

I sell women's coats and down jackets. Can I work on the patent tax system?

Yes, you can, non-fur clothing is not prohibited.

Individual entrepreneur, sales area 42 sq. m., we sell cigarettes, beer and food. Is a patent right for us?

Yes, it fits.

Can I replace UTII with a patent if I have three employees, a sales area of ​​64 sq. m., annual income no more than 30 million rubles, activity – retail sale of auto parts?

Yes, spare parts are covered by the patent, so according to the new rules for applying the PSN, you can switch to it. The main thing is that there are no excisable goods on sale, namely motor oils.

The individual entrepreneur is engaged in the retail sale of jewelry. From January 1, 2021, their labeling will be introduced. Will it be possible to switch from UTII to a patent taxation system from 01/01/2021?

At the moment, there are no restrictions on the use of PSN for this type of activity. If such a ban appears, go to the simplified tax system.

Is it possible to switch from UTII to the patent system if goods subject to mandatory labeling (tires) are sold in retail trade?

Available. There is no ban on the use of PSN on tires.

We have retail trade in food, beer and tobacco products. Retail area 49 sq. m. Can we apply the patent tax system?

Yes you can.

Is it possible to use PSN when trading outerwear (men's and women's) and women's blouses (these are not fur products), HS group - 6106, 6201, 6202?

Yes, you can.

When trading outerwear (labeled products) and the sales floor area is 65 sq. Is it possible to switch to a patent?

Outerwear (not fur) is not subject to the ban on the use of PSN; according to the new rules, the sales area has been increased to 150 sq. m. m.

Is it possible to switch to a patent when selling cigarettes?

Yes, you can.

Is it possible to switch from UTII to a patent in 2021? Retail clothing store. Or, since the clothes will be subject to marking, it is impossible to work on a patent?

It is possible, there is currently no information on the ban on the use of PSN when trading in this product category.

Taxcom company offers a full range of services for working with marked goods: issuing an electronic signature, registration in the system, labeling of balances, necessary equipment. Details at the link.

labeling labeling of goods UTII PSN

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Who pays excise taxes

Indirect tax is charged to legal entities, private entrepreneurs, companies engaged in import and export, as well as all other market participants who carry out excise operations. In fact, such persons are manufacturers and importers, and much less often – sellers. Resellers and other types of intermediaries do not have to pay this fee. Taxpayers who make payments according to the list of excisable goods do not have the right to switch to a simplified tax system. Those organizations that are forced to work under UTII must also pay.

When does accrual occur?

There are several cases:

• When selling commodity units, that is, in the process of transferring ownership rights. This is a one-time charge; as a rule, it occurs at the time of sale of a batch from the manufacturer to the wholesale network, and secondary procedures are not subject to tax.
• When selling confiscated or ownerless commodity units. Roughly speaking, if the seller somehow receives a product that is included in the list of excisable goods, but the price has not yet been determined, a tax is also charged on these commodity units.
• When moving excise materials within the organization. It is very interesting to observe this using the example of distillery production. To make alcohol, you need alcohol. But it is also included in the list, so if an organization independently procures raw materials, then since 2011 it is necessary to pay excise tax on it even with “internal” transfer between departments.
• When importing from abroad.

Taxpayers and objects

In Art. 179 of the Tax Code of the Russian Federation indicates all persons who are payers of excise tax. These may be:

• companies;
• individual entrepreneurs;
• citizens who transport excisable products through customs control and are determined by customs legislation.

Objects of taxation are presented in Art. 182 of the Tax Code of the Russian Federation. These are transactions performed with excisable goods. It can be:

• sale of manufactured products in the Russian Federation;
• certain types of product transfer;
• transportation of products through customs control.

At the same time, in Art. 182 of the Tax Code of the Russian Federation states that the sale of excisable products is an operation that involves the transfer of ownership rights from one party to another, free of charge or for a fee.

When excise taxes are not charged

Indirect tax is not imposed on those products that are not listed in Article 181 of the Tax Code of the Russian Federation. The following goods are considered excisable, but not subject to a tax rate:

• Everything presented in the list, if they are produced within the same enterprise not for the purpose of sale in this form, but for the next production stage. That is, when transferring raw materials from one department to another. This rule does not apply only to the pair alcohol - alcohol-containing drinks.
• Organizations engaged in export, that is, selling their products abroad. Here, the exporter must first submit an application to the tax service confirming the activities and volumes of supplies. Why this is so is because the receiving party will impose its own tax on the imported shipments. This is the basis of international trade, allowing such turnover to be profitable. It is for this reason that sometimes it happens that the same object in the stores of the country of origin is more expensive than on the shelves of the so-called “abroad”, because they have less excise tax.

In both cases, in order to get rid of “extra” added value, you should carefully keep records of all operations performed.

How to determine excise tax rates on excisable goods

Every year there is a review and establishment of new values. Typically, such operations are carried out 2-3 years in advance so that manufacturers can plan their cash and commodity turnover. There are usually three types of bets:

• Specific, they are hard. They are distinguished by a fixed markup for each unit of delivery. They are installed most often and currently apply to all types of products except tobacco. For example, in 2021 in Russia one liter of sparkling wine must be paid additionally at the rate of 40 rubles.
• Ad valorem. They vary, depend on the price of the product itself, and are calculated as a percentage. Now they are actually not used.
• Combined. From the name it is clear that they include both accrual systems. This happens, for example, with cigarettes. There is a single rate (at the moment it is 1966 rubles for every thousand cigarettes), in addition to this, 14.5% of the price of the pack is charged. It is for this reason that prices for cheap tobacco itself are so high.

Types of bets

Establishing tax rates is necessary to calculate the total amount of tax to be paid to the state budget. Several types of excise tax rates have been defined:

• solid (specific) in absolute amount (rubles and kopecks) per unit of measurement;
• combined, which consists of fixed and ad valorem rates;
• ad valorem (percentage);
• the rate of advance payment in the form of the purchase of excise duty stamps for certain types of excisable products.

In addition, to calculate the total tax amount, it is necessary to determine the tax base. It is set depending on the rates.

This video will tell you about the types of tax rates:

Solid

Fixed (specific) rates imply the establishment of absolute values ​​per unit of the tax base: per 1 ton of petroleum products, per 1 liter of ethyl alcohol, per 1000 pieces of cigarettes, and so on. The tax amount when using such a rate is the product of the tax base and the rate. The tax base is equal to the quantity of products sold or transferred in kind.

Example. The brewery sold 100,000 cans of 0.5 liter beer with an ethyl alcohol content of 4%. The established excise tax rate for this type of beer is 21 rubles.

• Total quantity of beer sold: 100,000 x 0.5 = 50,000;
• The amount of excise tax on beer to be paid: 50,000 x 21 = 1,050,000 rubles.

Ad valorem

The amount of excise tax on products to which this type of rate is applied is determined as a calculated percentage of the tax base. This rate is used for transactions with jewelry and gas.

In this case, the tax base according to Art. 189 values ​​are entered:

• received from the sale of goods as material assistance,
• advance or other payments made against future deliveries of excisable products;
• funds to expand the size of special purpose assets;
• to increase the organization’s income;
• in the form of discounts (interest) on bills of exchange;
• interest on trade loans.

The tax base for excisable products with the ad valorem rate established for them is determined as the total cost of products sold or transferred, calculated on the basis of the prices established by Art. 40 of the Tax Code of the Russian Federation without excise tax and VAT. Ad valorem rates are not established by this Tax Code. But recently natural gas was added to the list of excisable products. This led to the renewed active use of ad valorem rates when calculating excise duty.

Combined

If a product is subject to combined excise rates (usually cigarettes and cigarettes), then the tax amount is calculated as the amount obtained by adding the two excise tax amounts received:

• The result of multiplying the fixed rate and the total quantity of sold (transferred, imported) excisable products in physical terms.
• The percentage of the highest retail value of these products (ad valorem rate).

The tax base for products subject to a combined rate is equal to the quantity of products sold or transferred in kind for calculating excise duty on products for which a flat rate is provided, and as the estimated cost of products sold, calculated on the basis of the highest retail prices for calculating products at an ad valorem rate.

When using a combined rate, the concept of estimated cost is provided. It is calculated as follows: the maximum retail price indicated on the product packaging (usually this applies to cigarettes) is multiplied by the number of units of this product sold in the past tax period.

The maximum price is a figure above which the price cannot be increased. The maximum price is set by the taxpayer separately for each type of product, but not higher than the maximum price established by the Tax Code.

Example. A tobacco factory produced 10,000 cases of filter cigarettes. There are 20 cigarettes in a pack. The maximum permissible retail price is 82 rubles.

• Determination of the total number of cigarettes: one box contains 50 blocks of 10 packs. Therefore, in one box: 50 x 10 x 20 = 10,000 cigarettes. In 10,000 boxes: 10,000 x 10,000 = 100,000,000 cigarettes.
• Determination of the estimated cost: MRP (minimum estimated price) is multiplied by the number of sold packs: 82 x (10,000 x 50 x 10) = 410,000,000 rubles.
• Determination of the amount of tax at the ad valorem rate. The established percentage for 2021 is 13% of the estimated cost: 13% x 410,000,000 = 53,300,000 rubles.
• Size at a fixed rate (for 2021 it is 1562 rubles per 1000 pieces): 1562 x 100,000,000 / 1000 = 156,200,000 rubles.
• Adding the resulting values ​​at ad valorem and fixed rates: 53,300,000 + 156,200,000 = 209,500,000 rubles.
• Calculation at the minimum rate: RUB 2,123. x 100,000,000 / 1000 = 212,300,000 rub.

The tax payment must be made at the minimum rate, because its amount turned out to be higher than the amount at the combined rate. The law stipulates that the amount with the highest value is paid to the budget.

Consequently, the factory must pay 212,300,000 rubles to the budget.

The Tax Code requires separate accounting for products subject to different excise tax rates. If the enterprise does not have separate accounting, the amount of excise tax is determined from the maximum of all excise tax rates used by the taxpayer from a single tax base calculated for all transactions subject to excise tax.

How to calculate excise taxes on a list of excisable products

The calculation procedure is quite simple. It is necessary to determine the tax base and then multiply it by the rate. If it is solid and fixed, then there will be no difficulties. In the case of combined calculations, the percentage cost markup will additionally need to be summed up.

The basic rule is separate accounting of all items, for example, in alcohol production it is necessary to separately count how many liters of sparkling wine and how many liters of liqueur were produced and sold. If you consider the entire displacement as one line, you will have to multiply it by the highest rate.

The tax base is calculated monthly. If we are talking about the types of excisable goods sold that are related to the mandatory labeling system, then the production volume can be calculated based on the records in the Unified State Automated Information System (EGAIS) system. Accordingly, it is in the interests of the manufacturer that actual supplies correspond to those recorded.

The buyer sees in a separate line how much he is forced to deduct as part of this tax, as well as the amount of VAT. All this is recorded in invoices (if for some reason there is no excise tax, this must be noted in the appropriate line), but during retail sales a separate amount is not taken out of the total price.

Payment of excise tax

The scheme and timing of the transfer of tax payments are reflected in Articles 204 – 205.1 of the Tax Code of the Russian Federation. In general, excise duty on excisable goods is paid according to the following rules:

1. the size is determined based on the number of products actually sold;
2. money is transferred before the 25th day of the month following the end of the tax period.

Some types of excise taxes have their own payment deadlines. For example, for aviation kerosene with an operator’s certificate, tax must be paid before the 25th day of the 3rd month after the end of the established tax period.

It is not enough for the manufacturer to know what excise taxes are imposed on excisable goods and when they need to be paid. It is also important to correctly determine where the contributions should be sent. There are several options here:

• at the place of production;
• at the place of receipt of goods;
• at the place of registration or location of the payer.

For imported products, tax is paid directly at customs in most situations. Only in rare cases is money transferred to the Federal Tax Service.

Similar articles

• What taxes are indirect?
• Signs of excise payers
• What type of taxes are excise taxes?
• Excise taxes on alcohol
• Excise stamp for alcoholic beverages

How to choose and input excise taxes on excisable goods

In a normal batch purchase situation, the tax amount should be included in the wholesale cost of the product. If excise raw materials were used for the production of another, secondary product, then the costs for it were included in expenses, which means that the amount of costs can be reduced. Under conditions:

• the tax base for raw materials and the final result must be of a single volume;
• First, you should actually pay the tax in full, and then take advantage of the tax deduction opportunity;
• You will need official documentary evidence of transactions - invoices, customs declarations and other documents.

When to make transfers to the budget

The deadline for filing reports and payments is the 25th day of the calendar month following the day when the transactions were carried out. An exception is the distillation of gasoline and the denaturation of ethyl alcohol; for them, the reference date is the 25th date following within three months after the given tax period.

Another feature concerns producers of alcoholic beverages. They are required to split payments and make an advance payment no later than the 15th. Subsequently, the payment can be deducted. For those who have a bank guarantee confirming that in case of non-payment, the bank undertakes to transfer payment, an exemption is provided.

What happens during export

In order for an exporter to be exempt from taxation, he must submit an application and confirm his cooperation in the international market, for example, bring a copy of the contract. To collect documentation, 180 days are given from the date of conclusion of the transaction. Such a deferment must have material support - either a promise from the bank, or the deposit of one’s own funds with the opportunity to return them later.

Do you want to implement “Store 15”? Get all the necessary information from a specialist.

Thank you!

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Ethanol

Now, in a nutshell, we will tell you why the following goods are excisable if they contain ethanol.

Concept

The definition of the term is given in Federal Law No. 171. This is a substance with the formula C2H5OH, made from natural or synthetic raw materials, including raw alcohol and denatured alcohol. When assigning a liquid to this category, the criteria listed in the relevant regulatory documents - GOST, OST, TU - are taken into account.

Kinds

The classification of dozens of varieties is based on:

• raw material;
• forcing method;
• cleaning depth;
• the presence of harmful impurities or additives, their concentration.

Which of the following is subject to excise tax?

All presented varieties, excluding cognac spirit, are subject to excise taxation. This was enshrined in a 2007 decree. At the same time, a single rate was fixed - 23.5 rubles per 1 liter.

General procedure for calculating excise tax

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

When selling (transferring) excisable goods for which a fixed rate is established, calculate the excise tax using the formula:

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 equal to: 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).

In May:

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

In June:

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.

In July:

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.

Alcohol-containing products

If we are not talking about pure ethanol, but about its derivatives, then not everything is subject to taxation. Let's consider the difference.

Concept

This category includes any product with a C2H5OH content of more than 9%. All products included in this group can be divided into food, non-food and denatured.

Not everything that contains alcohol is excised

The list does not include medicines and preparations for veterinarians, as well as perfume (subject to certain bottling standards). A certain number of ppm may contain processing residues, must, and wine materials. There is no indirect tax on them either.