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

Original Language Title: О внесении изменений и дополнений в Федеральный закон "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 and Additions to Federal Law "On Excise" Accepted by the State Duma on 25 December 1996 approved by the Federation Council on 26 December 1996 Article 1. Amend the Federal Law "On Excise" (Statements of Congress of People's Deputies of the RSFSR and of the Supreme Soviet of the RSFSR, 1991, N 52, sect. 1872; Legislative Assembly of the Russian Federation, 1996, 1016) the following changes and additions: 1. Part Two of Article 1 should read as follows: " The following products (products) are taxed: alcohol of all kinds of raw material (except cognac and alcohols), alcohol-containing solutions according to the list, By the Government of the Russian Federation, alcohol products (alcohol, vodka, liquor, brandy, wine, wine, special and other food products with more than 1.5% of ethyl alcohol) of alcohol, excluding vinomonmaterials), beer, Tobacco, jewellery, oil, including gas condensate, motor vehicles, cars (excluding hand-operated vehicles, including those imported into the territory of the Russian Federation for persons with disabilities) ), as defined by the Government of the Russian Federation, as well as certain mineral commodities 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 should be supplemented with the words "as well as individual entrepreneurs". 3. In article 3: 1) in paragraph 1: in subparagraph (a): Replace "non-taxable excises or those used for own purposes" with the value of excisable goods, based on the "excises"; in paragraph 3 of the "excise duty" similar goods of own manufacture at the time of the transfer of the finished goods, and Absan-based on market prices prevailing in the region for similar goods in the previous reporting period "replace" with "without the excise duty on similar goods of own production at the time of the transfer of finished goods, but at the time of their production". Absence-based on market prices, taking into account the excises in the region for similar goods in the previous reporting period "; paragraph 4, delete; in subparagraph" b "of the word" including excise duties " "to replace the words" without the excise "; " in "the word" in " Minerals "to be replaced by" goods ", the word" produced "should be replaced by" sold "; 2), paragraph 2 should be amended to read: " 2. For goods imported into the territory of the Russian Federation, the customs value is increased by the amount of customs duties and customs duties. In establishing specific excise tax rates, the amount of excise tax goods imported into the Russian Federation is the amount of excisable goods imported into the territory of the Russian Federation. "; 3) in paragraph 3: in the first paragraph: the words "taking into account the rate of excise duty 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 for similar goods in the previous one" In the reporting period, replace the words "with" without the 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 price, taking into account the current excise duties in the region for similar goods in the previous reporting period; Content: " In the case of natural remuneration of work, excise goods of own production, on which firm (specific) excise rates are established, in exchange with the participation of these excisable goods, when they are paid free of charge. is the volume of transferred excisable goods in physical terms. "; 4) In paragraph 4, replace the word "exported" with the word "exported" with the word "exported". 4. In article 4: 1), paragraph 1 should read: " 1. The excise duties on excisable goods (excluding excisable types of mineral commodities), including those imported into the territory of the Russian Federation, are uniform throughout the territory of the Russian Federation and are fixed in the following amounts: (as a percentage of the value of goods at leave prices, excluding excises or in roubles per unit of measure) Alcoholic products, 45,000 tonnes. 1 liter without fault of wine and water (100%) ethanol (ethyl alcohol), kept in beverages manufactured in the finished alcoholic Vinna Vina products natural, alcoholic drinks 2 thousand. A liter of wine (except for natural) special, grape and fruit drinks of the fortress up to 28 percent, including 3 thousand rubles. 1 liter Vina and champagne 5 thousand rubles have been received by the authorities. A liter of beer (with the exception of a tin can) 500 rubles for 1 liter of beer, poured into a tin can 900 rubles per liter of alcohol from all types of raw materials, alcohol-containing solutions of 12 thousand rubles. In the Ministry of Health and Medical and Veterinary and Veterinary and Veterinary and Veterinary and Veterinary of the Ministry of Health, the Ministry of Health and the Ministry of Health OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1,100-1, 000 rubles to tobacco products in 1 liter of tobacco. 50,000 rubles ($1,200 to $1,450); and the 50,000 rubles ($1,200 to $1,220); and 50,000 rubles ($1,200 to $1,83); and- A total of 50,000 rubles ($1,200 to $1,220) a year ago (on the whole of Russia's cigarettes), except for cigarettes 1, 3 and 4 years. 50,000 rubles ($1,200 to $1,250); and organizations, up to 1 million rubles A year ago, his income was 74,5 million rubles. His income was 75,5 million rubles ($110,000). 50,000 rubles ($1,200 to $1,220); and 50,000 rubles ($1,250) per 1,000 cubic meters of gas, including gas condensate, and gas condensate, which is 50 percent more than in the first 10 months of the year. For 1 tonne of gasoline, car 25 percent of AvtoVor 5 percent passenger cars "; ____________ * Weighted average excise rate on traded oil, including gas condensate. 2), paragraph 2, delete; 3) to read paragraphs 3 and 4, respectively paragraphs 2 and 3; 4), paragraph 3 should read as follows: " 3. The excise rates on excisable types of mineral commodities (excluding oil, including gas condensate) are approved by the Government of the Russian Federation on a case-by-case level, depending on their geological and geological fields. Economic and geographical conditions. The preferential rates of excise duties on oil, including gas condensate, are approved by the Government of the Russian Federation for individual deposits in accordance with the weighted average rate of excise tax established by this Federal Law, be dependent on their geological and geo-geo-geographic conditions. "; 5) to add a new paragraph 4 as follows: " 4. The specific excise rates are revised by amending this Federal Law. ". 5. In article 5, paragraphs 1 and 2, amend to read: " 1. The amount of excise duty on excises (including on goods imported into the territory of the Russian Federation), which are fixed by interest rates, is determined by the payer under the formula A C = N ---------, 100%-A where: C-the sum of the excise; N-object of taxation (leave price excluding excise tax or customs value, increased by customs duties and customs duties); A-excise duty rate in interest. With the sum of money 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 cost of an option and in case of application for calculation Excise of market prices is determined by the formula C = N x A, where: C is the sum of the excise; N-market price, taking into account the excise tax, or the amount of the money received, or the value of the option; A is the interest rate. 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 amount 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 amount of the excise tax due on wine and drinks of grape and fruit is reduced by the amount of the excise tax paid on the territory of the Russian Federation for ethyl alcohol produced from the food raw materials used for the production of wine materials, later used to produce these wines and beverages. The negative difference between the excise taxes paid on the territory of the Russian Federation and the amount of excise goods used as raw materials, including pressure, for the production of other excisable goods and the sum of excise duties The completed excise goods are not to be offset against the upcoming payments to the budget or reimbursement from the budget. 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. Under excisable goods (with the exception of ethyl alcohol produced from all types of raw materials other than food) not implemented by the party and used by the organizations for the production of non-taxable goods, charging of excise taxes The relevant rates are calculated at the time of transfer to the production of these goods for the production of excisable goods by the allocation (write-off) of the amount of excise duties on the prime cost. 2. Organizations that produce and implement ethyl alcohol from all kinds of raw materials, alcohol-containing solutions, vodka and liquor products, beer, gasoline, including produced from pressure raw materials, are paid in the excise tax on the basis of { \field { \field { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \field { \field { \cs6\f1\cf6\lang1024 } { \field } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } } { \b } All other contributors pay the excise duties on a monthly basis based on actual turnover for the sale of goods for the last calendar month not later than the 20th day of the month following the reporting period. " 6. Annexes 1 and 2 to the Federal Act "On Excise" should be deleted. Article 2. The Government of the Russian Federation shall develop and approve within a period of three months from the date of the entry into force of this Federal Law the method of differentiating rates of excise duties on oil, including gas condensate, separately of the deposits according to their geological and geo-geological conditions. After the adoption of the mentioned methodology, the differentiated rates of excise duty on oil, including gas condensate, should be restated accordingly. Article 3. This law shall enter into force on the date of its official publication. " To invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its legal acts into conformity with this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin 10 January 1997 N 12-FZ