Certain items of mass consumption, when circulated within the country, are subject to an indirect tax (excise) established by Chapter 22 of the Tax Code of the Russian Federation. The amount of excise taxes is included in the cost of the goods sold and is an important source of income in the country's budget. The procedure for calculating them depends on the type of tax rates adopted.
Instructions
Step 1
Refer to the legislation on excise taxes to determine the specifics of their calculation. Article 181 of the Tax Code of the Russian Federation indicates a list of goods that are excisable. These include: cars, alcohol-containing products, tobacco products and fuels and lubricants. Each type of excisable product has its own tax base and rate, which is indexed annually. Check out the list of Articles 181 and 181 of the Tax Code of the Russian Federation, which determine transactions that are subject to taxation.
Step 2
Determine which products of the enterprise are excisable goods. After that, refer to Articles 194-198 of the Tax Code of the Russian Federation, which indicate the procedure for calculating the amount of excise duty depending on the tax rate used.
Step 3
Calculate the amount of excise taxes on excisable goods that have a fixed tax rate. To do this, the tax base in physical terms must be multiplied by the corresponding excise rate, expressed in rubles per unit of production. For ad valorem rates, the tax base acts as the cost of goods sold, and the rate is taken as a percentage.
Step 4
If a combined tax rate is used, add the maximum retail price multiplied by a percentage share and the excise tax calculated using the natural expression of the tax base. Fill up the total amount of excise duty for all types of excisable goods that the company sells during the reporting period. This amount is the one that must be paid to the state budget.
Step 5
Make the payment of excise taxes on time in accordance with Articles 204 and 205 of the Tax Code of the Russian Federation. The tax must be paid to the budget for the sale of excisable goods no later than the 25th day of the next month after the past tax period.
