The taxation podaktsiznyh the goodsNina Lobanovoj does not like excises
the Taxation podaktsiznyh the goods
At a yesterday`s briefing in the State Tax Service of Russia there was a sensation. The deputy chief of department of indirect taxes GNS Nina Lobanova has scarified the new Law on excises.
the New law does not assess, as before, with excises spirtosoderzhashchie solutions with denaturirujushchimi additives, Nina Lobanova was indignant. The majority of manufacturers of alcoholic production, which under the pretext of " uses it; spirtosoderzhashchih fragrant substances “ Ostensibly intended for manufacture of perfumery production, let out usual spirit. The first checks have found out that these substances consist on 99,9 % of drinking spirit and only on 0,01 % - from denaturirovannogo spirit and fragrant substances. And additives, as a rule, rather digestible, for example aroma of an orange. What is the drinks not especially spoils.
it, considers Lobanova, not a unique lack of the law. The serious error is admitted at taxation of low alcohol sparkling drinks (the tax to these goods have absolutely unreasonably lifted in three and a half time - with 2 to 7 roubles for litre). “ In the law it is written nesurazitsa “ - Nina Lobanova ascertained. On available for the information, this nesurazitsa will be soon corrected - the next amendments prepare, and the excise will be again lowered - to 2 rbl. 40 copeck
In the Law on excises are also more curious turns. The test order of payment of excises is entered, in particular. It concerns the countries having uniform with Russia customs space. For example, the excise rate on technical spirit in Russia makes today 12 roubles for litre, in Belarus - in three and a half time it is less. A difference in rates the Belarus supplier realising spirit in Russia, will be compelled to pay in addition to the Russian budget. The same will occur and in the event that the Russian company will decide to sell the goods on which in Russia lower duties, than in Belarus are established in Belarus. However offsets are made only towards surcharges: businessmen pay extra taxes, however the adjacent state (in case excises in the country of appointment more low, than in the departure country) does not return the paid taxes to them.
one more innovation: according to the new law to pay duties the organisations realising the confiscated or ownerless goods in favour of the state should also. In what it will result? Till now on the spirit made by the Russian distilleries, excises were wound. At the same time the organisations selling confiscated foreign spirit, excises did not pay and could sell it at the dumping prices. To likerovodochnomu factory was cheaper to buy spirit at konfiskanta, than from the Russian distillery. Home producers of spirit incurred losses. Now Russian konfiskanty and manufacturers uravneny in the rights - both those and others will pay excises.
most painfully new law will strike on exporters. Earlier they were automatically released from excise payment on the taken out goods. Now they at the best at least for three months should finance the Russian state, at worst at all will lose the right to a privilege. The new order is that: the exporter within 45 days after goods shipment should grant the mortgaging sum - excises. If in 90 days it can give the documents confirming crossing of the Russian borders, the excise to it will return. If will be late, money remains with the state. All it becomes under the flag of struggle against pseudo-export. According to Nina Lobanovoj, for last year of 60 % taken out from Russia podaktsiznoj actually it has appeared production “ pseudo-export “ also it has been completely realised in the Russian market.
GALINA - LYAPUNOV