Excises on fuel in Russia

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Excise taxes on motor gasoline and diesel fuel are a type of tax levied on entrepreneurs and organizations. They are deducted when performing certain business operations, including the movement of products across the border of the customs control of the Russian Federation. Let us consider further in detail what constitutes an excise tax on fuel. The article will describe the features of taxation, the procedure for collecting, as well as setting rates.

General characteristics of the excise tax

This tax, by belonging to the level of government and power, is federal. The payment is considered a tax of general (non-targeted) purpose. This means that the funds are used without being linked to any specific activities. According to the method of withdrawal, excise payment, like VAT, is considered indirect. The method of taxation classifies the tax as non-payable, that is, the obligation to calculate and pay is assigned to the payer. Another distinguishing feature of the excise is the criterion that determines the completeness of the rights to use tax revenues. According to this indicator, it belongs to the category of regulatory mandatory contributions. This is due to the fact that its enrollment is provided for in the legislation both in the regional budgets and in the federal one. List of excisableproducts are quite narrow. In addition to fuel, it includes:

1. Tobacco products.
2. Cars.
3. Alcohol, alcohol-containing products, alcohol.
4. Engine oils.
5. Beer.

Payout mechanism

Excise taxes on gasoline and diesel fuel are calculated and collected in a certain order. The mechanism of calculation and payment involves the establishment of the amount of tax in the process of making a transaction with the relevant products and including it in the cost of the goods. This means that each economic entity involved in the circulation of excisable goods must calculate the payment and, upon implementation, transfer this obligation to the subsequent counterparty. This scheme is valid until the end consumer. He, in turn, bears the burden of taxation. The introduction of an excise tax on fuel ensures the regulation of the consumption of fuel and lubricants.

Payers

Individual entrepreneurs, organizations, as well as persons moving fuels and lubricants through the customs control of the Russian Federation act as subjects obliged to deduct excise taxes on fuel. Art. 179 of the Tax Code establishes that the need to make a payment arises from the moment a business transaction is carried out. In this regard, excises on fuel must be paid by all entities that commit them. They also include foreigners. Separate subdivisions of enterprises also act as tax payers upon the completion of business transactions.

Specifics

In the process of transactions with certain types of goodsthe emergence of the obligation to pay tax is accompanied by a number of features. In particular, when imposing actions with straight-run gasoline, only its direct producers are considered payers. Similar rules apply to the release of petrochemical products from it. In addition, the features of the emergence of the status of the payer are provided for enterprises that operate under a simple partnership agreement. At the same time, it is allowed to pay the excise tax on fuel both jointly and by a separate entity, on which this obligation is assigned by the other participants. This person is obliged not later than the next day after the implementation of the first business transaction to notify the tax authority of the fulfillment by him of the obligation of the payer under the terms of the partnership agreement. Along with this, he needs to register as a subject conducting the affairs of the association. This is carried out regardless of the fact of its registration as a subject carrying out its own activities. In case of timely and full deduction of excise tax by a person fulfilling payment obligations under the relevant agreement, the obligation to pay this tax by the other participants will be considered fulfilled.

Object of taxation

As it Art. 182 of the Tax Code establishes a specific list of operations that are performed with excisable products. These include, in particular:

1. Sales on the territory of the Russian Federation of excisable goods produced by payers.
2. Receipt and posting of goods, certain types of products, including on a give-and-take basis.
3. Movement of products through the customs control of the Russian Federation.

As an implementation, according to Art. 182 of the Tax Code, is the transfer of ownership of goods by one entity to another on a gratuitous or reimbursable basis, as well as its use as payment in kind.

Object recognition

The excise tax on fuel in Russia applies to some operations for the transfer of fuels and lubricants produced on its territory:

1. From tolling raw materials - to its owner or other persons.
2. In the structure of the organization - for the subsequent manufacture of non-excisable goods.
3. For my own needs.
4. For processing on a tolling basis.

Excise tax on fuel in Russia is paid when it is transferred to the territory of the country by an organization to its participant upon its withdrawal / withdrawal from the association, by a partnership - a member upon allocation of its property share or division of property. The object of taxation also arises in the case of the sale by the subjects of ownerless, confiscated or subject to circulation in municipal / state ownership of the relevant goods.

Important moment

As another feature of the emergence of the object of taxation in the manufacture of products, the fact that, according to the third paragraph of Art. 182 of the Tax Code, in order to calculate the tax, any kind of mixing of products in the places of their storage and sale is equated to production, as a result of which excisable products appear. This rule does not apply to catering establishments. When mixed, a product is formedfor which an increased excise rate is established in comparison with that determined for raw materials.

Capitalization

The group of operations related to the receipt of products is classified as a special category. The obligation to pay excise taxes on fuel arises when a specific type of fuel is received. This operation should be understood as its acceptance for accounting in the form of finished products produced from its own raw materials and using its own materials. In addition, the presence of a certificate is a prerequisite for the fact of the occurrence of this obligation. It is issued to the enterprise on a voluntary basis.

Features of obtaining a certificate

This document is issued to entrepreneurs and issuing organizations:

1. Straight-run gasoline, from raw materials/materials including.
2. Petrochemical products, if the above fuel is used for their production.

To obtain a certificate for the production of straight-run gasoline, the enterprise must have the appropriate production capacity. They may belong to the applicant on the right of use, ownership, possession or other legal grounds. To obtain a certificate for the processing of gasoline, it is necessary that the applicant has a contract for the provision of services for the processing of tolling raw materials, as a result of which the specified fuel is produced. Based on this agreement, the document is issued if the enterprise acts as the owner of the processed gasoline, and the contract is concluded with the manufacturerpetrochemical products.

Regulatory documents

In Ch. 21 of the Tax Code was amended by the government, according to which:

1. Fuel tax rates approved for 2016-2017 in the amounts set for 2014. An increase in the excise tax on fuel is expected in 2018. Indexation will be 5% against the indicators of 2017
2. Excises on motor fuel are set at 10.5 t.r./t. This should discourage the production of fuel below grade 5.
3. Excluded some types of products from Art. 181. This, in particular, affected marine and heating oil. This exception is provided for with the simultaneous recognition as objects of taxation of all middle distillates, which, among other things, include the specified products.
4. The tax rate on middle distillates is set at a rate that is equal to the coefficient by which the excise tax on diesel fuel is calculated.
5. As payers are recognized enterprises that have received from the tax authorities a certificate of registration of a company engaged in operations with middle distillate. A deduction is established for owners of water transport using the specified products for bunkering. It is equal to the rate at which the excise tax on marine fuel is calculated with a coefficient.

Middle distillates are liquid mixtures of hydrocarbons with a fractional composition in the temperature range of 215-360 degrees. These amendments close all possibilities for renaming the diesel fraction. SoThus, it will not be possible to avoid the tax burden at the present time. Since 2016, an excise tax on marine low-viscosity fuel has been established. At the same time, enterprises engaged in the relevant field will not be particularly affected. Among the amendments, a tax deduction with a coefficient 2.

Discussion of amendments

In 2014, at a meeting of the State Duma Committee, the proposal to increase excise rates on diesel fuel and gasoline of classes 4 and 5 was adopted as a basis. Experts feared at that time that if the amendments were approved, the cost of fuel would increase by 3 rubles. Evgeniy Moskvichev made a proposal to raise. For diesel fuel 4 cells. he suggested raising the rate to 3,450 rubles/ton. in 2015, up to 4150 rubles / t. - in 2016, up to 3950 rubles / t. - in 2017. The same figures were assumed for fuel 5 cells. As for motor gasoline, it was proposed to keep it for 2015 at the level of 7300 rubles/ton, in 2016 it was planned to increase it from 6200 to 7530, in 2017 - from 4.5 thousand rubles/ton. up to 5830 rubles / t. It was planned that all funds would be directed to the road funds of the regions. At the same time, Sergei Shatalov spoke about the need to refine the amendments. Prior to the start of the discussion, it was supposed to increase excises only for diesel fuel and gasoline of class 5. Such an increase, according to forecasts, was supposed to give the road funds of the regions an additional 60 billion rubles. in 2015, and in subsequent years - more than 90 billion rubles.

Bets

The Tax Code defines uniform rates of taxation of excisable goods. They are separatedinto two categories: combined and solid. The latter are set in absolute terms per unit of taxation base. According to this principle, in particular, excises on fuel are determined. Combined rates involve a combination of fixed and part of the cost indicators. The Code provides for differentiation of tariffs by types and subtypes of products. In particular, since 2011, different rates have been established depending on the class of gasoline and diesel fuel. When calculating, the principle of tariff reduction for higher quality products applies. In addition, indexation of fixed tariffs is envisaged, taking into account forecasted consumer prices.

Base

It is established under Art. 187 of the Tax Code separately for each type of excisable product. Depending on the rate, the tax base is determined by:

1. As the volume of transferred (sold) goods in kind. This provision applies to products for which specific (fixed) rates apply.
2. As the cost of transferred (sold) goods. It is calculated in accordance with the prices established under Art. 40 TC, without excise, VAT in respect of products for which ad valorem rates are set.
3. As a cost calculated in accordance with the average selling prices that were valid in the last reporting period. In case of their absence, a market indicator without excise tax is used, VAT is used in relation to goods for which tax percentage rates are provided.



4. As the volume of sales(transferred) products in physical terms to calculate the excise when using a fixed tariff and as an estimated value calculated at the maximum retail prices to determine the excise when applying the interest rate. This model is used for products with combined tariffs.

Accounting

The Tax Code contains requirements regarding the separate registration of operations with excisable types of products. Yes, Art. 190 establishes that the taxpayer is required to organize differentiated accounting for actions with goods for which different tax rates are provided. If an economic entity does not conduct separate recording of transactions, the amount of excises is determined according to the tax rate used by the enterprise from a single base established for all actions falling under the tax in question.