On Amendments And Additions To The Federal Law On Excise Taxes "

Original Language Title: О внесении изменений и дополнений в Федеральный закон "Об акцизах"

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102045180

Expired-the Federal law from 05.08.2000 N 118-ФЗ (January 1, 2001 onwards), the Russian Federation, the FEDERAL LAW on amendments and additions to the Federal Act entitled "Excise Act" passed by the State Duma on December 25, 1996 year approved by the Federation Council December 26, 1996 year Article 1. To amend the Federal law on excise taxes "(records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 52, p. 1872; Collection of laws of the Russian Federation, 1996, no. 11, art. 1016) the following amendments and supplements: 1. Part two of article 1 shall be amended as follows: "the excise tax is levied on the following goods (products): ethyl alcohol of all kinds of raw materials (except for cognac and raw spirit), spirit-based solutions in accordance with the list approved by the Government of the Russian Federation, alcoholic drinks (alcohol drinking, vodka, liquor, cognac, natural, wine specials and other food products with alcohol content of more than one and a half per cent of the units of alcohol products except for wine), beer, tobacco, jewellery, oil, including gas condensate, gasoline, cars (except cars with manual control, including imported on territory of the Russian Federation implemented by persons with disabilities in accordance with the procedure determined by the Government of the Russian Federation), as well as certain types of mineral raw materials in accordance with the list approved by the Government of the Russian Federation (hereinafter referred to as the excisable goods). ".
2. subparagraph "a" of article 2 shall be supplemented with the words "as well as individual entrepreneurs.
3. Article 3:1) in paragraph 1: sub-paragraph (a): in the second paragraph, the words "not subject to excise duty, value of excisable goods is determined on the basis of selling prices, including excise duty according to the established rates" were replaced by the words "not subject to excise duty or used for its own purposes, the rate of excise goods, defined on the basis of selling prices excluding excise taxes";
in the third paragraph, the words "subject to excise duty according to the established rates on similar goods of own manufacture finished goods at the time of the transfer, and in their absence, on the basis of market prices prevailing in the region for similar goods in the previous reporting period" should be replaced by the words "without regard to excise duty on similar goods of own manufacture finished goods at the time of the transfer, and in their absence, on the basis of market prices, taking into account the excise prevailing in the region for similar goods in the previous reporting period ";
the fourth paragraph should be deleted;
in subparagraph "b", the words ", including excise duty according to the established rates" were replaced by the words "without regard to excise duty";
in subparagraph "b" words "minerals" should be replaced by the word "goods", the word "obtained" should be replaced by the word "implemented";
2) paragraph 2 shall be amended as follows: "2. For the goods imported to the territory of the Russian Federation, the object of taxation is the customs value increased by the amount of customs duties and customs fees. When establishing specific excise duties subject to taxation is the amount of goods imported into the territory of the Russian Federation of excisable goods in kind. ";
3) in paragraph 3: in the first paragraph: the words "subject to excise duty according to the established rates on similar goods of own manufacture finished goods at the time of the transfer, and in their absence, on the basis of market prices prevailing in the region for similar goods in the previous reporting period" should be replaced by the words "without regard to excise duty on similar goods of own manufacture finished goods at the time of the transfer, and in their absence, on the basis of market prices, taking into account the excise prevailing in the region for similar goods in the previous reporting period ";
supplement paragraph the following sentence: "when natural pay excisable goods of own manufacture for which fixed (specific) rates of excise duties, in the exchange involving these excisable goods when they are the object of taxation is the donation amount transferred excisable goods in kind.";
4) in paragraph 4 the word "exported" should be replaced by the word "taken", the word "exported" should be replaced by the word "removed".
4. Article 4:1) paragraph 1 shall be amended as follows: ' 1. Excise duties for excisable goods (except for excisable minerals), including those imported into the territory of the Russian Federation, are uniform throughout the territory of the Russian Federation and are installed in the following sizes: (percentage to the cost of goods at cost prices excluding excise duties or in rubles per unit) alcohol products , 45 thousand. rubles per 1 liter without excluding wine and water (100%) alcohol to ethyl alcohol-containing-ing ing in integrated alcohol products natural Wines, soft drinks 2 thousand. rubles per 1 liter of wine (except for natural) special, grape and fruit drinks fortress to 28 per cent 3 thousand. rubles per 1 liter of sparkling wines and champagnes 5th. rubles per 1 liter of Beer (except bottled, cans) 500 rubles per 1 litre of Beer poured in cans 900 rubles per 1 liter of ethyl alcohol of all kinds of raw materials, alcohol solutions of 12 thousand. rubles per 1 liter of ethanol, given medical and veterinary agencies, pharmacies and enterprises for the production of medicines and products between medical and vet-purpose of submission-Ministry of healthcare-injured the Russian Federation and the Ministry of agriculture and food is concentrated and the Russian Federation within the overall consumption of alcohol quotas in consultation with Ministers-with the economy of the Russian Federation 8th. rubles per 1 litre of tobacco: tobacco pipes 100 thousand. rubles per 1 kg of tobacco smoking 50 thousand. rubles per 1 kg cigars 5th. rubles per 1 piece cigarillos, cigarettes with filter length more than 85 mm 21 thousand. rubles per 1000 pieces of cigarettes with filter, except cigarettes more than 85 mm and cigarettes 1, 2, 3 and 4 grades according to GOST 14 thousand. rubles per 1000 pieces of cigarettes with filter 1, 2 and 3 grades according to GOST 10 thous. rubles per 1000 pieces of cigarettes with filter 4-5th grade according to GOST 7.5 thousand. rubles per 1000 pieces of cigarettes without filter 5.5 thousand. rubles per 1000 pieces of cigarettes of grade 1 3 thousand. rubles per 1000 pieces of jewelry 30 percent of oil, including gas condensate-St * 55 thousand. rubles per 1 ton of gasoline 25 percent of passenger cars, 5 percent;
_ * weighted average rate of excise duty on traded oil, including gas condensate.
2) paragraph 2 should be deleted;
3) 3 points and 2 points, respectively, take 4 and 3;
4) paragraph 3 shall be amended as follows: "3. The excise rates on excised minerals (with the exception of oil, including gas condensate) are approved by the Government of the Russian Federation differentiated for individual deposits according to their geological and economic-geographical conditions. Differentiated rates of excise duties on oil, including gas condensate, shall be approved by the Government of the Russian Federation for individual deposits according to the weighted average rate of the excise duty established by this federal law, depending on the geological and economic-geographical conditions. ";
5) supplement article 4 a new paragraph to read as follows: "4. The specific excise rates have been revised by amending the present Federal law."
5. In article 5, paragraphs 1 and 2 shall be amended as follows: ' 1. The amount of the excise duty on excisable goods (including goods imported into the territory of the Russian Federation), on which excise rates are established as a percentage is determined by the payer of the formula and c = n---------100%-where: p-excise tax amount;
N-object of taxation (sale price excluding excise or customs value plus customs duty and customs fees);
A-percentage rate of excise duty.
With the amount of money received by the organizations for produced and sold their excisable goods in the form of financial assistance, the replenishment of special purpose funds, as well as on the value of the option and the use for calculating the excise tax excise tax amount the market price is determined by the formula c = n x a, where: p-excise tax amount;
N-market price in the light of the excise tax, or the amount of money received, or the value of the option;
A-percentage rate of excise duty.

In case of use as raw material, including goods, excise goods (except for excisable minerals) on the territory of the Russian Federation already had paid excise duty, the amount of excise duty payable on ready podakciznomu product is reduced by the amount of excise tax paid on raw materials used for its production. The amount of excise duty payable on wine and drinks, grape and fruit, is reduced by the amount of excise duty paid in the territory of the Russian Federation on alcohol atilovomu, produced from food raw material used for the production of wine, later used for the production of these wines and beverages. When the negative difference between the amounts of the excise paid on the territory of the Russian Federation for excisable goods used as raw material, including goods for the production of other excisable goods, and the amounts of the excise on ready realized excisable goods to offset the expense of future payments into the budget or budget not subject to reimbursement.
The amount of excise duty paid on the goods (with the exception of minerals), used as raw material for production of goods exempted from this tax in accordance with paragraph 4 of article 3 of this federal law, as well as alcohol atilovomu, forms of all commodities except food, later used as a raw material for manufacture of excisable goods on the cost of these goods does not apply, and shall be set off against future payments or shall be compensated at the expense of total income taxes within ten days from the date of receipt of the payment for the appropriate reporting period. When the set-off amount is subject to (reimburse) excise tax on these goods whose cost actually charged (debited) to cost reporting period.
For excisable goods (with the exception of ethyl alcohol produced from all commodities except food) are not implemented on the side and used by organizations for the production of goods that are not subject to excise duty, the excise amount on the relevant rate is made at the time of the transfer in the production of these goods for the manufacture of nepodakciznyh products classification (decommissioning) the amount of the excise duty on the cost of nepodakciznoj products.
2. organizations that produce and implement the ethyl alcohol of all kinds of raw materials, solvents, alcohol vodka and likerovodočnuû products, beer, gasoline, including produced from raw materials, shall pay excise duty in the budget based on actual speed on the following dates: 15th of this month-the first decade;
25-th day of the current month-for the second decade;
5-th day of the month following the reporting month for the remaining days of the month.
All other taxpayers to pay excise duty on the basis of actual monthly turnover on realization of goods during the previous calendar month, not later than 20th of the month following the reporting month.
6. Annexes 1 and 2 to the Federal law "on excise taxes" should be deleted.
Article 2. The Government of the Russian Federation to elaborate and adopt, within a period of three months from the date of entry into force of this federal law methodology differentiation of excise on oil, including gas condensate, individual deposits according to their geological and economic-geographical conditions. After the approval of the said methods of differential rates of excise on oil, including gas condensate, shall be recalculated accordingly.
Article 3. This federal law shall enter into force on the day of its official publication.
The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its legal acts in compliance with this federal law.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 12 January 10, 1997-FZ