Excise on fuel in Russia
Excises on motor gasoline and diesel fuel are a kind of taxes levied on entrepreneurs and organizations. Their deduction is carried out during the performance of certain economic operations, including the movement of products across the border of the customs control of the Russian Federation. Let us consider in detail what the excise tax on fuel is. The article will describe the features of taxation, the procedure for charging, as well as setting rates.
General characteristic of excise duty
This tax is related to the level of government and government is federal. The payment is considered a general (non-e ect) tax. This means that the funds are used without reference to any specific activities. By way of exemption, excise payment, like VAT, is considered indirect. The method of taxation refers to the tax to the unprofitable, that is, the obligation to calculate and pay is assigned to the payer. Another criterion of excise is the criterion that determines the completeness of the rights to use tax revenues. On this indicator, it belongs to the category of compulsory allocations. This is due to the fact that its enrollment is provided for in legislation both to regional budgets and to the federal budget. The list of excisable products is rather narrow. In addition to fuel, it includes:
- Tobacco products.
- Alcoholic, alcohol-containing products, alcohol.
- Engine oils.
Excises for gasoline and diesel fuel are calculated and charged according to a certain order. The mechanism of calculation and payment presupposes the establishment of the amount of tax in the process of performing an operation with the corresponding products and including it in the cost of the goods. This means that each economic entity participating in the turnover of excisable goods must calculate the payment and, when implemented, transfer this responsibility to the subsequent counterparty. This scheme is valid until the end user. He, in turn, bears the burden of taxation. The introduction of fuel excise provides regulation of fuel consumption.
Individuals, organizations, as well as persons moving fuel through the customs control of the Russian Federation act as subjects obliged to pay excises for fuel. Art. 179 NK establishes that the need to make a payment arises from the moment of carrying out the business transaction. In this connection, the excises for fuel must be paid by all the entities that commit them. They include, among other things, foreigners. As taxpayers on the fact of fulfillment of economic operations, separate subdivisions of enterprises act also.
In the process of making transactions with certain types of goods, the emergence of the obligation to pay taxes is accompanied by a number of features. In particular, when taxing actions with straight-run gasoline payers are considered only its direct producers. Similar rules apply to the release of petrochemical products from it. In addition, the specifics of the origin of the payer status are provided for enterprises that carry out activities under a simple partnership agreement. At the same time, it is allowed to pay excise on fuel both jointly and as a separate entity, to which this obligation is assigned by the other participants. This person is obliged not later than the next day after the first business operation to notify the tax authority of the fulfillment of the obligations of the payer under the terms of the partnership agreement. Together with this, he needs to be registered as the subject of the association's affairs. This is done regardless of the fact of its registration as a subject carrying out its own activity. With the timely and complete excise duty payment by the person performing payment obligations under the relevant agreement, the obligation to pay this tax by the other participants will be considered fulfilled.
Object of taxation
As his art. 182 NK sets a certain list of operations that are performed with excisable products. In particular, they include:
- Realization of excisable goods produced by payers in the territory of the Russian Federation.
- Receipt and posting of goods, certain types of products, on a give-and-take basis, including.
- Moving of products through the customs control of the Russian Federation.
As an implementation, according to Art. 182 NK, the transfer of ownership of goods by one entity to another on a non-refundable or reimbursable basis, as well as its application as a payment in kind.
Recognition of the object
The excise on fuel in Russia applies to certain operations for the transfer of fuel and lubricants produced on its territory:
- From give-and-take raw materials - to its owner or other persons.
- In the structure of the organization - for the subsequent manufacture of non-excisable goods.
- For their own needs.
- For recycling on a give-and-take basis.
The 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 retirement / withdrawal from the association, by a partnership member with the allocation of its property share or division of property. The object of taxation also arises in the case of sale by the subjects of ownerless, confiscated or subject to conversion to municipal / state ownership of the relevant goods.
As another peculiarity of the appearance of the object of taxation in the manufacture of products is that under the third paragraph of Art. 182 NK, for calculating the tax to production, equate any kind of mixing of products in places of their storage and sale, as a result of which excisable products appear. This rule does not apply to catering organizations. When mixing, a product is formed, in relation to which an increased excise rate is set in comparison with that determined for raw materials.
The group of operations related to the receipt of products is classified as a special category. The duty to pay excises on fuel arises when a specific type of capital is entered in it. This operation should be understood as taking it into account in the form of finished products, produced from its own raw materials and using its materials. In addition, as a mandatory condition for the occurrence of this duty is the availability of evidence. It is issued to the enterprise on a voluntary basis.
Features of obtaining a certificate
This document is issued to entrepreneurs and organizations that issue:
- Direct gasoline, from customer-supplied raw materials / materials, including.
- Petrochemical products, if the above fuel is used for its production.
To obtain a certificate for production of straight-run gasoline, the enterprise must have the appropriate production facilities. They can belong to the applicant on the right of use, ownership, possession or other lawful grounds. In order to obtain a certificate for gasoline processing, it is necessary that the applicant has an agreement on the provision of services for the processing of customer-supplied raw materials, as a result of which the fuel is produced. On the basis of this agreement, the document is issued if the enterprise acts as the owner of the processed gasoline, and the contract is concluded with the producer of petrochemical products.
In Ch. 21 NK government was amended, according to which:
- Fuel tax rates for 2016-2017 have been approved. in the amounts established for 2014. The increase in excise tax for fuel is expected in 2018 year. Indexing will be 5% to the indicators of 2017
- Excise on automobile fuel is set at the rate of 10.5 tp / t. This should discourage the manufacture of fuel below the 5 class.
- Some types of products from art. 181. This, in particular, has affected ship and furnace fuel. This exemption is envisaged with the simultaneous recognition of all middle distillates as objects of taxation, among which, among other things, the said products.
- The tax rate for medium distillates is set at a rate that is equal to the ratio by which the excise tax on diesel fuel is calculated.
- As payers are recognized enterprises that have received from the tax authorities a certificate of registration of the company performing operations with the middle distillate. Owners of water transport, applying this product for bunkering, set a deduction. It is equal to the rate at which the excise tax on ship fuel with a coefficient is calculated.
Medium distillates are liquid mixtures of hydrocarbons with a fractional composition in the temperature range of 215-360 degrees. These amendments cover all possibilities for renaming the diesel fraction. Thus, to avoid the tax burden at the present time will not succeed. From 2016, the excise duty on ship low-viscosity fuel is established. At the same time, enterprises engaged in the relevant sphere will not be particularly affected. Among the amendments there is a tax deduction from the coefficient. 2.
Discussion of amendments
In 2014, at a meeting of the State Duma committee, a proposal was made to increase the excise rates for diesel fuel and 4 and 5 gasoline. Experts feared at the time that when approving the amendments the cost of fuel would increase by 3 r. Proposal for the increase introduced Yevgeny Moskvichev. On diesel fuel 4 cl. he offered to raise the rate to 3450 r. / t. in 2015-m, to 4150 r. / t. - in 2016-m, up to 3950 r. / t. - in 2017. The same figures were assumed for fuel 5 cl. As for motor gasoline, it was suggested to keep it at 2015 year at the level of 7300 r. / T., In 2016
Increase from 6200 to 7530, in 2017 - from 4.5 mp / t. up to 5830 RUR / t. It was planned that all funds will be directed to the road funds of the regions. Together with this, Sergei Shatalov spoke about the need to improve the amendments. Prior to the discussion, it was planned to raise excises only for diesel fuel and gasoline 5 class. Such an increase was projected to give the road funds of the regions an additional 60 billion rubles. in 2015-m, and in subsequent years - more than 90 billion rubles.
The Tax Code defines uniform rates of taxation of excisable goods. They are divided into two categories: combined and solid. The latter are set in absolute terms per unit of taxation base. By this principle, in particular, excises for fuel are determined. Combined rates involve a combination of firm and part of the cost parameters. The Code provides for the differentiation of tariffs by types and subspecies of products. In particular, with 2011-g. Different rates are established depending on the class of gasoline and diesel fuel. At calculations the principle of reduction of tariffs for more qualitative production operates. In addition, indexation of solid tariffs is envisaged taking into account the forecasted consumer prices.
It is established by Art. 187 NC for each type of excisable product. Depending on the rate, the tax base is determined by:
- As the volume of goods transferred (sold) in kind. This provision applies to products for which specific (firm) rates are used.
- As the value of goods transferred (sold). It is calculated in accordance with the prices that are set under Art. 40 NC, excluding excise tax, VAT on products for which ad valorem rates are set.
- As a value calculated in accordance with average sales prices that were in effect in the previous reporting period. In case of their absence, the market indicator is used excluding excise tax, VAT is applied to goods for which interest rates are provided.
- As the volume of sold (transferred) products in physical terms for the calculation of excise tax when using a solid tariff and as the estimated value calculated at the maximum retail prices for determining the excise tax when applying the interest rate. Such a model is used for goods for which combined tariffs are envisaged.
In the Tax Code, there are requirements regarding the maintenance of separate registration of transactions with excisable types of products. Thus, Art. 190 establishes that the taxpayer is required to organize a differentiated accounting for actions with goods for which different tax rates are provided. If an economic entity does not maintain separate seizure of transactions, the amount of excises is determined by the tax rate used by the enterprise from the single base established for all actions falling under the tax in question.