The excise price is made up of the type of goods subject to this type of tax, the size of the tax rate established by law. In addition, the existence of grounds for exemption from the payment of this tax is taken into account.
The excise price is established by law, it consists of several parameters defined in the current Tax Code of the Russian Federation. So, the main parameter is the type of goods that is subject to this type of tax. Usually, excise taxes are established in relation to certain transactions with alcohol, tobacco products, and their payers are the final consumers of the goods. For example, the domestic tax legislation names ethyl alcohol, alcoholic, alcohol-containing products, tobacco products, diesel fuel, gasoline, motor oils and some other types of goods as taxable products.
Tax rates for different types of goods
The second important parameter influencing the price of a specific excise tax is the tax rate that is set for each type of goods subject to this type of tax. It should be borne in mind that tax rates for excisable goods are established for a certain period of time, and upon its expiration, the corresponding changes are made to the Tax Code of the Russian Federation.
So, for alcohol-containing products, the excise price is set at four hundred rubles for each liter of ethyl alcohol contained in the relevant product. The indicated price is valid only during 2014, since in 2015 it rises to five hundred rubles, and in 2016 - to 550 rubles. Thus, there is a gradual increase in the value of excise taxes over time, carried out by adjusting tax rates.
What additional factors should be considered?
The excise price is also influenced to a certain extent by specific transactions with excisable goods. In some cases, there are grounds for exemption from paying excise duty, so its value becomes zero. So, when transferring products within the organization for production purposes, excise taxes are not paid, except for those cases when the structural divisions of the company involved in the turnover of goods are independent tax payers.
In addition, the value of the excise tax is largely determined by deductions, the right to which also arises when performing transactions of a certain type. For example, the right to deduction arises when such products are imported into the territory of the country for the purpose of subsequent use as raw materials in the production of other goods, also subject to excise taxes.
