Legal encyclopedia. The letter a

Excises

- an indirect tax on goods, mainly mass consumption, and services of private enterprises.

Taxpayers are:

1) organization;

2) individual entrepreneurs;

3) persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.

Excisable goods are:

1) ethyl alcohol;

2) alcohol-containing products (solutions, emulsions, suspensions and other types of products in liquid form with more than 9% ethyl alcohol, except for medicines, veterinary preparations, perfumery and cosmetic products that have passed state registration);

3) alcohol products (drinking alcohol, vodka, alcoholic beverages, cognacs, wine and

Other food products with an ethyl alcohol content of more than 1.5%, except for wine materials);

4) beer;

5) tobacco products;

6) cars and motorcycles with an engine capacity exceeding 150 liters. from.;

7) motor gasoline;

8) diesel fuel;

9) motor oils for diesel and (or) carburetor (injector) engines;

10) straight run gasoline.

The object of taxation is the following operations:

1) the sale of excisable goods;

2) Capitalization of excisable oil products by an organization or an individual entrepreneur who does not have a certificate;

3) receipt of petroleum products by an organization or individual entrepreneur with a certificate;

4) transfer of excisable goods:

A) to the owner of raw materials;

B) for the further production of non-excisable goods (in the structure of the organization);

C) for own needs;

D) in the authorized (share) capital of organizations, mutual funds as a contribution for joint activities;

E) a participant in a business association or partnership upon its withdrawal (retirement) from the organization;

E) to the party to the agreement when allocating its share from property in the common ownership of the parties to the contract, or to the division of such property;

G) for processing on a give and take basis (except for oil products);

5) import of excisable goods to the customs territory of the Russian Federation;

6) sale by individuals of confiscated and (or) ownerless excisable goods, excisable goods transferred from them on the basis of sentences or decisions of courts, arbitration courts or other authorized state bodies that are subject to conversion to state and (or) municipal property, State.

There are the following A rates: 1) unified - for goods whose varieties within the group differ little in quality and

Prices (salt, matches, sugar);

2) differentiated - for goods classified according to various qualitative characteristics such as color, fortress, etc. (Wine, cloth, etc.);

3) medium - for homogeneous goods, whose varieties have different price levels (tobacco products).

By the method of collection, A. is divided into:

1) individual - are set on certain types of goods and services and are charged at fixed rates from the unit of measurement of the goods (services);

2) universal - are charged only once or repeatedly from gross turnover and are established in percentage to the value of goods (services).

The tax period is a calendar month.