Rus News Journal

Federation council suggests to return taxes on NPZ

Yesterday on a round table in federation Council discussed advantages and lacks of system of collection of excises operating since January, 1st, 2003 on the oil products, providing excise payment at a stage of wholesale and retail trade in fuel. The majority of participants of session have agreed in opinion that the system of has not justified. That is why it it is necessary to cancel and return urgently to an old regime of taxation by excises of oil refining factories (NPZ).
the System of payment of the fuel excises, operating till January, 1st, 2003, provided that payers of this tax are directly manufacturers, that is NPZ which by then was the little less than 30. The decision to cancel a similar order has been connected by that since January, 1st, 2003 the basic source of replenishment of regional budgets on the purpose of road building - the turnaround tax to users of highways has been liquidated. As one of the basic measures under indemnification dropping out in this connection incomes of regions it has been solved proindeksirovat rates of fuel excises on 45 %, simultaneously having changed the mechanism of their collection - tax burden have transferred from the manufacturer on the organisations of wholesale and retail trade which are carrying out final realisation of fuel. It was thus supposed that thus excises will be redistributed in regular intervals on territories, that is the is more expensive, cars and consequently, gasoline consumption, the is more in region settles excises.

however practice of application of the new legislation has yielded unexpected result. Use by tax bearers with support of authorities of various quite legal schemes has led to that excises settled only in several regions whereas the most part of subjects of federation has not received any indemnification. For elimination of disproportions between regions since January, 1st, 2004 the law on the federal budget for the next year it has been decided to enter an order of centralisation of 50 % of excises in the federal budget with their subsequent distribution on regions under special specifications.

as it was found out yesterday, the operating system of payment of fuel excises on - former does not suit many. Moreover, for its prompt cancellation tax specialists who, actually, and should collect new excises have expressed as deputies, councillors of federation and Audit Chamber, and.

so, according to the head of department of indirect taxes FNS Nadezhdy Chamkinoj, system it is very difficult both for tax bearers, and for the checking. If earlier tax specialists supervised correctness of payment of excises only 27 NPZ now the number of tax bearers makes more than thousand. Besides, tax specialists frequently have not time to check the documents given by tax bearers in tax departments, for the reason, in - the first, deadlines, and in - the second, great volume of documents. According to Nadezhdy Chamkinoj, it is necessary to return to old system of collection of excises with NPZ and simultaneously to impose in regions the uniform tax to the made tax for retail trade in gasoline on gaz stations that will allow to solve a problem with alignment of receipts of fuel excises on territories.

for return to former system the auditor of Audit Chamber Vladimir Panskov has expressed also. As he said, as a result of excise innovations use by tax bearers various " has sharply increased; grey schemes of leaving from the tax. as a result we have received firms - a something ephemeral, as well as in a case from the VAT - the auditor was indignant. It has scarified and the operating mechanism of distribution of fuel excises on regions, having noticed that many regions on - former have received less promised indemnification. and in general, what sense was to spray this tax on huge number of tax bearers, that then it all the same tsentralizovyvat. As a matter of fact, we have created one more fund of support of regions. What for? - mister Panskov was perplexed. As he said, tax bearers have suffered from an innovation, which frequently obkladyvajut the tax twice also. the System which allows to levy the tax twice, at all has no right to existence - has supported its vice-president of budgetary committee of the State Duma Sergey Shtogrin.

Earlier I supported introduction of a new order of collection of excises, - the first vice-president of committee of Council of federation on economic policy, business and the property Vladimir Gusev admitted and has suggested to return to old system: - Gathering from the tax as a result have really grown, and uniformity of its receipt on regions is not present .

By the way, the high collecting of fuel excises - 97,5 % - became a bargaining chip of the deputy minister of the finance of Sergey Shatalov, which unique yesterday stood up for preservation of an operating order. Recognising that problems with payment of fuel excises really arise, mister Shatalov has declared: In spite of the fact that the scheme of gathering of excises on oil products difficult enough, it is possible to recognise results satisfactory . If the system works more or less adequately, we collect excises almost completely, maybe, it is necessary to concentrate on obespechitelnyh measures, than to start the next revolution and completely to change an order of payment of excises - Sergey Shatalov has underlined. As he said changes can concern exclusively rates of excises, which in the long term it is necessary to unify Not to give to tax bearers, manipulating different rates of excises, to play regrading .

the Only thing with what participants of session have agreed all without an exception, - necessity to enter the excise rate on so-called prjamogonnyj gasoline (now the rate of 0 %). As a matter of fact, it nizkooktanovyj the gasoline intended in basic for the needs of petrochemistry. However by its various additives oktanovoe the number at desire can be raised and sold already under the pretext of usual gasoline without excise payment. However in this situation as Sergey Shatalov has explained, it is necessary or to reconcile to a rise in prices for petrochemical production or to compensate the excise on prjamogonnyj the gasoline used in petrochemistry, from the budget. but this variant does not inspire me - admitted to the deputy minister.