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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 Law "On Excise" Accepted by the State Duma on 4 February 1998 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; 1997, N 3, est. 356) the following changes and additions: 1. In article 1: 1), part two should read: " The following products (products) are taxed: Alcoholic products (with the exception of denatured), alcoholic beverages (alcohol drinking drinking, vodka, alcoholic beverages, brandy, wine, wine, wine and other food products with more than one and a half ethyl alcohol content) % of the volume of alcohol, except for beer, tobacco, jewelry, oil, including stabilized gas condensate, gasoline car, cars (excluding hand-operated vehicles, including those imported into the Russian territory) OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2) to supplement the article after the second part of the third part, fourth and fifth: " For the purposes of this Federal Law, the denatured alcohol-containing products, including the denatured alcohol (except alcohol supplied by imports), shall be recognized Alcohol-containing products from all types of raw materials that contain denatured additives, excluding the possibility of using it for the production of alcoholic and food products, and manufactured in accordance with the established (agreed) federal by the executive branch of the normative documentation. Alcohol-containing subexcise products include solutions, emulsions, suspension and other products with a volume of ethyl alcohol exceeding 12 per cent contained in excisable products, with the exception of alcohol-containing products Medicinal, curative and prophylactic, diagnostic tools registered by the authorized federal executive authority and registered in the State Register of Medicinal Products, Medical Products, and by individual recipes produced by pharmacies, including homeopathic preparations, veterinary preparations, perfumery-cosmetic products that have undergone State registration in federal executive bodies, alcohol-containing waste generated by Production of alcohol by ethyl ethyl from food raw materials, water, liquor and further processing, which have been registered in the authorized federal executive body. For the purposes of this Federal Act, the jewellery subject to excise duties includes articles which are used as various decorations, household items and (or) for decorative and other purposes, to perform various rituals and ceremonies, coins, commemorative, jubilee and other signs and medals (except for coins with legal status of payment and past emissions, state awards, medals, honours, and distinctions whose status is defined by the federal authorities) by laws or decrees of the President of the Russian Federation, as well as by laws or other by regulations of the States members of the Commonwealth of Independent States) made of precious metals and their alloys, precious stones and (or) cultivated pearls, precious materials with gemstone inserts and (or) Cultured pearl. Not applicable to the jewellery subject to excise duties, religious and religious objects intended for use in temples, sacred and (or) worship (except engagement rings). ". 2. Article 2 should read as follows: " With the I 2. -Producing and implementing their enterprises, institutions and organizations, which are the legal entities of the Russian Federation, their branches and other separate units, which have a separate balance and a settlement unit. (current) account, foreign legal entities, international organizations, branches and other separate units of foreign legal entities and international organizations established in the territory of the Russian Federation, foreign organizations not having the status of a legal entity, and simple partnerships, as well as Individual entrepreneurs (hereinafter-the organizations); , on excisable goods used for the production of non-taxable goods, and (or) for their own needs-producing their organizations; OF THE PRESIDENT OF THE RUSSIAN FEDERATION belonging to organizations to be registered as taxpayers in the Russian Federation-organizations-owners of raw materials; organizations that carry out the primary sale of confiscated and (or) ownerless "Excise goods and excisable goods imported into the territory of the Russian Federation without a customs clearance," Agreements on common customs space with others States) or using these goods in the manufacture of excisable goods. The composition of the excise duties on goods imported into the territory of the Russian Federation is determined by the customs legislation of the Russian Federation. ". 3. In article 3: 1), in paragraph 1: in subparagraph (a): the second paragraph should read: " for organizations that produce and implement excisable goods on which the ad valorem is installed (in "Excise duty", excluding excisable goods from pressure, as well as for organizations using produced excisable goods for the production of non-taxable goods and (or) for their own needs-the cost excisable goods based on holiday prices, excluding excise duties; "; in the third paragraph: the paragraph after "subexcises from oil raw materials" should be supplemented with the words " for organizations that carry out the primary realization of confiscated and (or) untitled excisable goods and excisable goods, from in favor of the state, as well as goods imported into the territory of the Russian Federation without a customs clearance (subject to agreements on a common customs space with other states) and on which have been established ad valorem (percentage) excise rate, "; " ready " Replace "excisable"; words "with" replace "without accounting"; sub-paragraph "b" should read: "(b) on excisable goods on which ad valorem (in%) excise duty" which are produced outside the territory of the Russian Federation from a long period of raw materials belonging to organizations subject to registration as taxpayers in the Russian Federation-the cost of realizable excised goods, defined by On the basis of the holiday prices, excluding excises; "; , (2) in 2 words "imported into the territory" should be replaced by "imported into the customs territory"; 3) in paragraph 3: in paragraph 1: paragraph after "excisable goods of own production," add " to that are fixed by the advalorem rate (in percent) of the excise rate, "; paragraph after the words" in exchange with ", add" these "; read" without counting "; paragraph 2, after" excisable ". Goods "to be supplemented with the words" by which the ad valorem is installed (in per cent) The rates of excise duty, "; 4), paragraph 4, should be deleted. 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 Russian Federation and are fixed at the following levels: ------------------------------------------------------------------- Types of excisable goods As a percentage of the value of goods at leave prices without counting the excises or in rubles and pennies per unit measurements ------------------------------------------------------------------- Alcohols of all types of raw materials 12 roubles. 1 litre Spin ethyl alcohol to be issued 8 roubles. 1 litre to medical and veterinary institutions, pharmacy network and enterprises for the production of medicines and medical and veterinary products at the presentation of the Ministry of Health of the Russian Federation and the Ministry of Health In accordance with the agreement with the Ministry of Economy of the Russian Federation, the Russian Ministry of Agriculture and the Food of the Russian Federation, in accordance with the agreement with the Ministry of Economy of the Russian Federation, for 50 rubles. For 1 litre the exception of wine, low-alcohol inaqueal (100%) drinks with a volume of ethyl alcohol, alcohol up to 9%, contained in the excisable and vineyards, fruit and honey drinks, and Liquor products with a volume of ethyl alcohol up to 25%, inclusive; alcohol containing products in accordance with Article 1 of this Federal Law of Liquor products, grape, 40 rubles. 1 litre of fruit and honey drinks from the waterless (100%) ethyl alcohol to ethyl alcohol, 25% inclusive, for the excisable and carbonated goods of vermouth and wine, except for 22 Rub. 50 cops. 1 litre of natural, sparkling, champagne, non-water (100%) spigot and carbonated ethyl alcohol, contained in the excisable products Vin sparkling and champagne 6 Rub. 1 litre Vin and beverages are seeped and carbonated 7 rubles. 1 litre Vin-natural; low-alcohol 2 rubles. 40 cops. 1 litre of beverages with a volume of ethyl alcohol up to 9% inclusive, except for the gasised and chippy Beer 60. 1 liter Tobacco products: tobacco pipe, except for 140 rubles. 1 kg of pipe in tobacco pipe in GOST tobacco pipe 13 pipe. 50 cops. For 1 kg of tobacco smoke, except for 60 roubles. 1 kg of tobacco used as a raw material for the production of tobacco products, with the exception of cigars with GOST 3 rubles. For one piece of cigars on GOST 1 ruble. For one thing, a cigarillah, a cigarette with a filter length of 25 rubles. 1 000 pieces above 85 mm with the filter except for 17 rubles. For 1,000 pieces of cigarettes a length of more than 85 mm and cigarettes 1, 2, 3 and 4 cigarettes with a filter of 1, 2, and 3 rubles with a filter of cigarettes 1, 2, 3 and 4. For 1,000 pieces of classes on GOST of a cigarette with a Class 4 filter of 8 rubles. For 1,000 pieces GOST has a cigarette without a filter of 6 rubles. For 1,000 pieces of papiros 1, 4 rubles. For 1 000 pieces of jewelry 15 percent of oil, including stabilized 55 rubles. Gas condensate production in the first half of the year is about 2 billion rubles. In 2016, the amount of gasoline in the amount of $1.01 per tonne, the number of cars with a value of "80". 1 ton of octane number, vehicles with a working 10 per cent "; engine capacity more than 2,500 cubic metres. see _______________ * Weighted average excise rate on traded oil, including stabilized gas condensate. 2) in paragraph 3: "The rates of excise" shall be replaced by "The rates of excise duties and the order of their determination; , after the word" including ", add" stabilized "; 3) in paragraph 4 The rates are "to be replaced by the word" Bet ". 5. In article 5: 1), in paragraph 1: paragraphs 1 to 12 should be deleted; add a new paragraph first reading: " 1. The amount of the excise tax is determined by the payers on their own. At the same time, the sum of the excise duties in the settlement documents and the primary documents, including the invoices, is provided by a separate line. "; paragraphs 13, 14 and 15, respectively, to consider second, third and second paragraphs respectively. fourth; paragraph 2, after the word "not", should be supplemented by the words ", and refers to financial results"; paragraph 3 of the word " exempted from taxation under Article 3, paragraph 4 of the Federal Act, as well as "to replace" with the words "removed" OF THE PRESIDENT OF THE RUSSIAN FEDERATION to supplement the paragraph with the following paragraphs: " Spirits of ethyl [ [ ethyl]] from [ [ food]] produced from [ [ food]], not traded on the side and used by the organization for the production of denatured alcohol, not taxable excise, excise duties when it is transferred into production for the manufacture of a denatured alcohol are not paid. Excise amount assessed and paid by taxpayers to the budget for excisable goods exported outside the territory of the Russian Federation (excluding excisable goods exported to States Parties) Commonwealth of Independent States, Excise Types of Mineral Commodities, as well as excisable goods exported in terms of barter), after documentation confirmation within 90 days of shipment of such goods The authority shall be credited to these taxpayers through forthcoming payments, or reimbursed from general tax revenues within the 10-day period. Organizations producing excisable goods that were later removed from the Russian Federation (excluding excisable goods exported to States members of the Commonwealth of Independent States, excisable species) Minerals, as well as excisable goods exported in terms of trade), tax authorities may be granted a delay in the payment of excise duties on excise goods, provided that they provide them with the guarantee of authorized banks in which, if the organization fails to submit to the tax authorities within 90 days from the time of shipment of documents confirming the removal of such goods from these banks after the expiration of the 90 days in receipt of the insured amount of excise duty. "; 2), paragraph 2 should be redrafted to read: " 2. The excise duties shall be paid in the following terms: No later than the 30th day of the month following the reporting month-on excisable goods (excluding natural gas), implemented from the 1st to 15th of the reporting month; No later than the 15th of the second month following the reporting month-on excisable goods (excluding natural gas), implemented from the 16th to the last number of the reporting month. Natural gas actases shall be paid to the budget based on the actual implementation not later than the 20th day of the month following the accounting period. "; 3) in paragraph 4, the words" to 20 "should be replaced by the words" no later than 20 "; 4) Paragraph 5 should read: " 5. For the purposes of this Federal Law, the date (time) of the sale of excisable goods, except for natural gas, is the day of shipment (transfer) of excisable goods, including produced from pressure raw materials. The same order determines the date (the moment) of the sale of the excisable goods of own production in kind, free transfer of excisable goods, exchange and conduct of mutual credits with participation. Excise products. However, for the purposes of this Federal Act, it does not matter whether the transfer or shipment is directly to the buyer, the owner of the mangy raw materials or on his behalf to the other consignee. The date (moment) of natural gas sales is considered to be the day of receipt of cash for natural gas in the accounts in the establishment of banks, and in cash payments is the day of receipt of cash into the cash register. With the donation of natural gas, in exchange with its participation, the date of implementation is considered to be the day of its transfer. ". Article 2. This Federal Law shall enter into force on the date of its official publication. With respect to excisable goods shipped prior to the date of entry into force of this Federal Act, the calculation and payment of the tax shall be made in the previously established manner at the previously applicable rates. " 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 14 February 1998 N 29-FZ