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On Amending The Law Of The Russian Federation "on Excise Taxes"

Original Language Title: О внесении изменений в Закон Российской Федерации "Об акцизах"

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Overtaken by Federal Law 05.08.2000 N 118-FZ (from 1 January 2001) RUSSIAN FEDERATION FEDERAL LAW On Amendments to the Law of the Russian Federation "On Excise" Adopted by the State Duma on 14 February 1996 approved by the Federation Council on 22 February 1996 Article 1. To amend the Law of the Russian Federation "On Excise" (Vedomra) of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 52, Art. 1872; Congress of People's Deputies of the Russian Federation and Supreme Soviet of the Russian Federation, 1992, N 34, sect. 1976; 1993, N 2, sect. 74; N 4, est. 118; N 35, sect. 1415), in the following wording: "Federal Law About Excise C et I". General provisions This Law introduces excise taxes-indirect taxes included in the price of goods (products). The following products (products) are taxed: alcohol ethyl alcohol from all kinds of raw materials, alcohol, alcohol, vodka, alcoholic drinks, cognac, champagne (sparkling wine), wine, other alcoholic drinks, beer, Tobacco, jewellery, petrol car, cars (excluding hand-operated vehicles for persons with disabilities in the order determined by the Government of the Russian Federation), as well as individual mineral commodities List approved by the Government of the Russian Federation (hereinafter referred to as the Excise goods). " In the case of the import of excisable goods into the territory of the Russian Federation, the order of their excise duties shall be established by this Federal Law and the customs legislation of the Russian Federation. C, I am 2. Excise taxpayers Excise payers are: a) on excisable goods produced in the territory of the Russian Federation (with the exception of mangable raw materials)-producing and In accordance with the legislation of the Russian Federation, legal entities, their branches and other separate units having a separate balance and account (current) account, foreign legal entities, international organizations, affiliates and others -separate units of foreign legal entities and international organizations established in the territory of the Russian Federation, foreign organizations which do not have the status of a legal entity (hereinafter-the organization); b) in excisable Goods produced by raw materials in the territory of the Russian Federation-producing them; in) on excisable goods produced outside the territory of the Russian Federation from a pressure of organizations to be registered as taxpayers in OF THE PRESIDENT OF THE RUSSIAN FEDERATION The customs legislation of the Russian Federation determines the composition of the excise duty on goods imported into the territory of the Russian Federation. C but I am 3. Taxation object 1. The object of taxation is: a) on goods produced in the territory of the Russian Federation: for organizations that produce and implement excisable goods, except for goods from pressure raw materials, and The value of excise goods used for the production of non-taxable goods is the value of the excisable goods, determined on the basis of the leave prices, which include an established rate of excise duty; for organizations producing excisable goods from raw materials, the value of these products, as determined by the The organization of maximum selling prices, taking into account the excise duties at fixed rates on similar goods of own production at the time of the transfer of the finished goods and, in their absence, based on the market prices prevailing in the region in the same way Goods in the previous reporting period; for organizations producing excisable goods used for the production of goods not subject to excise duties-actual cost of excise duties; b) for goods produced for of the Russian Federation belonging to organizations to be registered as taxpayers in the Russian Federation and have paid the value of their work in manufacturing these goods-the value of the sold excisable goods, as determined on the basis of the selling prices, The volume of excise types of excise taxes (in absolute amount per unit of taxation) include excise taxes (in absolute amount per unit of excise duty),-the volume of produced excisable goods in kind expressions. 2. For goods imported into the territory of the Russian Federation, the object of taxation is determined in accordance with the customs legislation of the Russian Federation. In establishing specific rates of excise tax, the volume of excise taxes imported is the volume of excise goods imported in kind. 3. During the exchange with the participation of excisable goods with the participation of excisable goods, in exchange with the participation of the excisable goods, the value of the excisable goods, as defined by the excise duty, is the value of the excisable goods. " On the basis of the maximum selling prices, taking into account the rate of excise duties on similar goods of own production at the time of the transfer of the finished goods and, in their absence, based on the market prices prevailing in the region at the same time, Goods in the previous reporting period. Excise payments are also paid to the amounts received by the organizations for the excisable and realizable goods in the form of financial assistance, replenishment of special purpose funds, as well as the value of an option. 4. Excise goods, which are exported outside the territory of the Russian Federation (with the exception of excisable goods exported to the States members of the Commonwealth of Independent States, excisable types of mineral commodities), are not liable to excise duties. ). C t I am 4. The excise rates 1. Excise duties on excisable goods (excluding excisable types of mineral commodities) produced in the territory of the Russian Federation are the same throughout the Russian Federation. The excise duties on excisable goods imported into the territory of the Russian Federation are established taking into account the protection of domestic producers and consumers and the preservation of competitiveness of domestic goods. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2. The excise duties on excisable goods (excluding excisable types of mineral commodities) produced in the territory of the Russian Federation shall be fixed in size in accordance with Annex 1 to this Federal Act. " The excise duties on excisable goods imported into the territory of the Russian Federation shall be fixed in size in accordance with Annex 2 to this Federal Law. 3. The Government of the Russian Federation approves the rates of advance payment in the form of the purchase of excise taxes on individual types of excise goods. 4. The excise rates on excisable types of mineral commodities are approved by the Government of the Russian Federation on a case-by-case basis, depending on their mining-geological and economic-geographic conditions. C but I am 5. Method of calculation and payment of excise duty 1. The amount of the excise tax is determined by the payers on their own. The amount of excise duties is indicated on a separate line in the excise documents on excisable goods. In case of use as raw materials, including [ [ Excise]] goods (excluding excisable types of mineral commodities which have already been paid in the territory of the Russian Federation) the sum of the excise duty to be paid on the finished excise product is reduced by the amount of the excise tax paid on the raw materials used for its production. The value of the excise duty on goods (excluding excisable minerals) used in future as a raw material for the production of goods exempted from this type of tax in accordance with paragraph 4 Article 3 of this Federal Law, as well as ethyl alcohol, produced from all types of raw materials, except food, used as a raw material for the production of non-taxable goods at the cost of these goods are not included but are credited against the forthcoming payments or are reimbursed at the expense of Total tax receipts within 10 days from the date of receipt of the calculation for the relevant reporting period. The sum of the excise duties on these items, which are actually charged (written off) during the reporting period at cost, is subject to reimbursement. In the case of excise goods not traded on the side and used by the organization for the production of non-taxable goods, the accrual of excise duties at the respective rates is made at the time of transfer to the production of these goods In order to make non-excise goods the sum of excise duties on the prime cost. 2. Organizations that produce and implement ethyl alcohol from all kinds of raw materials, alcohol drinking, alcohol, spirits, alcoholic drinks, cognac, champagne (sparkling wine), wine and other alcoholic beverages, as well as producing these products from According to him, the excise duties are paid to the budget on the third day after the day of implementation, on the basis of actual turnover. [ [ Extractive]] [ [ mineral]] and [ [ beer]] organizations that produce and implement beer, car, cars, including produced from pressure raw materials, are paid in the excise tax on the basis of from actual turnover, on the following dates: 15th of the current month for the first decade; 25 of the current month for the second decade; 5th in the reporting month for the rest of the reporting month of the month. All other taxpayers pay the excise tax on a monthly basis based on the actual turnover for the sale of goods in the last calendar month (the taxpayers producing excisable goods used for the production of goods, not Disposable excise taxes-based on the actual cost and the amount of the excise duty at the fixed rates, up to the twentieth of the month following the reporting period. 3. For goods subject to mandatory marking of an excise duty on goods, the taxpayers make an advance payment in the amount fixed by the Government of the Russian Federation. The amount of the advance payment shall be calculated upon the final calculation of the amount of the excise duty calculated on the basis of taxable basis. 4. The billpayers provide the tax authorities at their location with the tax calculation (declaration) according to the prescribed form up to the twentieth of the month following the reporting period. 5. The date of the turnover is considered to be the day of receipt of funds for excisable goods on accounts in banks, and on the cash payments-the day of arrival of the proceeds to the cash register. In cases where the implementation is determined by the goods shipped, the date of the turnover is considered to be the day of their shipment and presentation of the settlement documents to the buyers. The day of their transfer is the day of their transfer and the date of the actual transfer of the turnover is the date of the transfer. 6. Acquizi shall be credited to the budgets of appropriate levels in the manner and under the conditions established by the federal law on the federal budget for the corresponding fiscal year. 7. The procedure for calculating and paying the excise duties on goods imported into the territory of the Russian Federation is established by this Federal Law and the customs legislation of the Russian Federation. The sum of the excise tax payable on goods originating from and imported from the territory of the States members of the Commonwealth of Independent States is reduced by the amount of the excise duty paid in the country of origin. C t I am 6. The responsibility of the taxpayers and the control of the tax and customs authorities 1. The correctness and timeliness of the payment of excise duties is the responsibility of the taxpayers and their officials. 2. For violation of this federal law, payers and their officials are liable under the Russian Federation Law " On the basics OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. Control of compliance with the tax legislation of the Russian Federation, correctness of calculation, completeness and timeliness of the introduction of excise duties into the budget shall be carried out by the tax and customs authorities in accordance with their competence, defined Federal laws. C t I am 7. Final provisions The instructions for the application of this Federal Law shall be developed and published by the State Tax Service of the Russian Federation in consultation with the Ministry of Finance of the Russian Federation. Instructions on the application of the provisions of the customs legislation of the Russian Federation regulating the relations related to the payment of excise duties on goods imported into the territory of the Russian Federation shall be developed and published. The State Customs Committee of the Russian Federation together with the State Tax Service of the Russian Federation in coordination with the Ministry of Finance of the Russian Federation. The Government of the Russian Federation should consider granting the enterprises of the alcoholic drinks industry the postponement or payment of the payment of the excise duties on the federal budget until 1 April 1996 and recommend OF THE PRESIDENT OF THE RUSSIAN FEDERATION February 1996. The President of the Russian Federation and the Government of the Russian Federation shall bring their legal acts into conformity with this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin 7 March 1996 N 23-FZ _________________ Application 1 to Federal Law "About Excise" Excise duties on excisable goods, produced in the territory of the Russian Federation (...) (...) Ethyl alcohol produced from all kinds of raw materials, except for the food 60 Spirt ethyl alcohol, produced from 80 Spirt ethyl alcohol, neglected by medical and veterinary institutions, pharmacy chains and enterprises for the production of medicinal products Ministry of Health and Medical Industry of the Russian Federation and Ministry of Agriculture and Food of the Russian Federation within the limits of general quotas of alcohol in coordination with the Ministry of Economy of the Russian Federation 60 Drinking 90 Vodka, spirits of wine, spirits of more than 28% 85% 85 Liquiders Fortress of the Fortress up to 28%, 80% Champagne, 55 Champagne (wine-sparkling wine) 45 Wino natural 20 beer 15 Tabaceae products (cigarettes, cigars, cigarettes 1-class 1) 20 South-Gasoline Cars 20 Light Cars 5 _____________________ * As a percentage of actual cost of excise-on excisable goods not implemented on the side and used by the organization for the production of non-excise products. _____________ Appendix 2 to the Federal Law "About Excise" Excise tax rates goods imported into the territory of the Russian Federation + ----------------------------------------------------------------------------- + | or | | | | | | | | | ECU per unit | | | | dimensions) | + ---------------- + ------------------------------------ + ----------------------- | | 1 | 2 | Vineyard of grapevine natural, including 0.5 ECU/litre 2204 10 110, 2204 30) 2204 10 Win-win <1> 1 ECU/litre 2205 vermouth wines and other wine-grape wines natural with add vegetable or aromatics extracts 1 ECU/litre 2206 00 Other beverages (cider apple, pear cider (perp), drink honey) 0.5 EXY/litre 2207 10 000 Alcohol Undenatured, with content of alcohol by volume not less than 80% 400%, but not less than 4 ECU/litre 2207 20000 Ethyl alcohol and other alcohols 60% 2208 20 100, Hard Spirits, got- 2208 20 900 dips in distillation (per- race) of grape wine or export- Grapes 5 ECU/litre 2208 30 Vclaims 5 ECU/litre 2208 40 Rom and 5 ECU/litre 2208 50 Jean and my zegelovaya ECU/litre 2208 90 110, Arak 5 ECU/litre 2208 90 190 2208 90 310, Vodka 3.5 ECU/litre 2208 90 390 2208 90 330, Sliv, Pear, or cherry From 2208 90 390 Alcohol infusion, excluding liquor 3 ECU/litre 2208 90 510-Other alcohol drinks, liquees, and 2208 90,790 other alcoholic beverages 3 ECU/litre 2208 90 910, Alcohol ethyl unenatured, 2208 90 990 with a volume of alcohol by volume- 80% 400%, but no less 4 ECU/litre 2402 (for the claim-Cigars (including cigars with cut-off- with the ends), cigarillae (thin 2402 90 000), cigarettes from tobacco, cigarettes <1> 2 ECU/1000 pieces 2710 00 330 Gasoline Vehicle 20% 2710 00 350 7113 South products and their parts from precious metals or metals, precious metal- mil 30% 7114 Products of Gold and Silver Wizards and parts of these products precious metals and metals, precious metal- mil 30% 7116 products from natural or cultural- pearl, precious or semi-precious stones (natural, artificial or reconstructed- 30% Of the 8703 21,100 <2> Cars with piston engine s internal combustion engine with spark-ignition and from a screw- up engine with a worker engine capacity no more than 1000 cube. see new 10% but not less than 0.375 ECU/cube. cm of the engine capacity From 8703 2900 <2> Passenger cars with piston engine internal combustion engine with spark-ignition and with screwdriver- but a workout engine engine capacity is not more than 1000 cube. refer to used <3> 10%, but not less than 0.1 ECU/cube. cm of the engine capacity From 8703 22 190 <2> Cars with piston engine internal combustion engine with spark ignition and with a screwdriver- but a workout engine engine capacity is more than 1000 cubic meters. cm, but not more than 1500 cubic meters. cm, new 10% but not less than 0.425 ECU/cube. see Engine capacity From 8703 2900 <2> Cars with piston engine s internal combustion engine with spark-ignition and with a screwdriver- but a workout engine engine capacity is more than 1000 cubic meters. cm, but not more than 1500 cubic meters. cm used <3> 10%, but not less than 0,115 ECU/cube. see engine capacity From 8703 23 190 <2> Passenger cars with piston engine internal combustion engine with spark-ignition and c-york mechanism with worker engine capacity is more than 1500 cubic metres. cm, but not more than 1,800 cubic meters. cm, new 15% but not less than 0.675 ECU/cube. see Engine capacity From 8703 23 900 <2> Cars with piston engine s internal combustion engine with spark-ignition and with a screwdriver- but a workout engine engine capacity is more than 1500 cubic metres. cm, but not more than 1,800 cubic meters. see used <3> 15%, but not less than 0.2 ECU/cube. see engine capacity From 8703 23 190 <2> Passenger cars with piston engine internal combustion engine with spark-ignition and c-york mechanism with worker The engine capacity is greater than 1800 cubic metres. cm but not more than 3000 cubic meters. cm, new 20% but not less than 1.3 ECU/cubes. see Engine capacity From 8703 23 900 <2> Cars with piston engine s internal combustion engine with spark-ignition and with a screwdriver- but a workout engine The engine capacity is greater than 1800 cubic metres. cm but not more than 3000 cubic meters. cm used <3> 20%, but not less than 0.35 ECU/cube. see of the engine capacity From 8703 24 100 <2> Cars with piston engine s internal combustion engine with spark-ignition and with a screwdriver- but a workout engine engine capacity is more than 3000 cubic metres. , new 25%, but not less than 2.0 ECU/cube. see of the engine capacity From 8703 24,900 <2> Cars with piston engine s internal combustion engine with spark-ignition and with a screwdriver- but a workout engine engine capacity is more than 3000 cubic metres. cm used <3> 25%, but not less than 0.7 ECU/cube. see engine capacity From 8703 3100 <2> Cars with an engine internal combustion with flammable (diesel or semi-Studio) compression with engine capacity No more than 1500 cubic meters. cm, new 10% but not less than 0.425 ECU/cube. see engine capacity From the 8703 3900 <2> Engines of the engine internal combustion with a compression ignition (diesel or semi- ) engine) with engine capacity No more than 1500 cubic meters. see former in usage <3> 10%, but not less than 0,115 ECU/cube. see engine capacity From 8703 32 190 <2> Cars with an engine internal combustion with a flammable (diesel or semi- zel) engine with engine capacity More than 1500 cubes. see but not more than 1800 cube. cm, new 15% but not less than 0.675 ECU/cube. see engine capacity From 8703 32 900 <2> Cars with an engine internal combustion with flammable (diesel or semi-Studio) compression with engine capacity More than 1500 cubes. see but not more than 1800 cube. see former in usage <3> 15%, but not less 0.2 ECU/cube. see engine capacity From 8703 32 190 <2> Cars with an engine internal combustion with a flammable (diesel or semi- zel) engine with engine capacity more than 1800 cubes. cm, but not more than 2500 cube. cm, new 20% but not less than 1.3 ECU/cubes. see engine capacity From 8703 32 900 <2> Cars with an engine internal combustion with flammable (diesel or semi-Studio) compression with engine capacity more than 1800 cubes. cm, but not more than 2500 cube. see former in usage <3> 20%, but not less than 0.35 ECU/cube. see engine capacity From the 8703 33 190 <2> Cars of the engine internal combustion with a flammable (diesel or semi- zel) engine with engine capacity more than 2500 cc cm, new 25% but not less than 2.0 ECU/cube. see engine capacity From 8703 33 900 <2> Cars with an engine internal combustion with flammable (diesel or semi-Studio) compression with engine capacity more than 2500 cc see former in usage <3> 25%, but not less than 0.7 ECU/cube. see engine capacity _________________ <1> Here and Beyond: The range of goods is defined as the code of the VED and the name of the product. <2> Here and further: cars specially equipped for medical purposes are not subject to excise duties. <3> Here and further: the car is considered to be used if three years and more have passed since the day of its release, regardless of mileage. ____________