Excisable khoom raug lees paub Daim ntawv teev cov khoom excisable

2024 Tus sau: Howard Calhoun | [email protected]. Kawg hloov kho: 2023-12-17 10:28

Excises yog hom se tsis ncaj. Lawv raug them rau cov neeg them nyiaj uas tsim thiab muag qee yam ntawm cov khoom. Excises suav nrog tus nqi ntawm cov khoom thiab, raws li, raug xa mus rau cov neeg siv khoom kawg. Lawv qhov loj me feem ntau txiav txim siab tus nqi ntawm kev tsim khoom thiab cuam tshuam rau kev thov. Cia peb xav ntxiv seb cov khoom twg raug lees paub tias yog excisable.

Cov Ntsiab Lus Tseem Ceeb

Ib yam ntawm excises yog qhov tseeb tias lawv siv rau qee yam khoom. Muaj ntau lub hauv paus ntsiab lus uas cov khoom uas poob rau hauv lawv tau txiav txim siab. Ua ntej tshaj plaws, nws yuav tsum raug sau tseg tias cov khoom tseem ceeb tsis raug rau lub luag haujlwm excise. Lub hom phiaj tseem ceeb ntawm kev them nyiaj yog muab cov nyiaj tau los ntawm cov nyiaj tau los ntau dhau los ntawm kev tsim cov khoom muaj txiaj ntsig zoo. Nws feem ntau suav nrog cov khoom luam yeeb thiab cawv, nrog rau cov khoom siv roj av. Nws yog ib qho tseem ceeb uas yuav tsum nco ntsoov tias los ntawm kev qhia txog qhov kev them nyiaj no, lub xeev nrhiav kev txwv kev siv cov khoom uas ua rau muaj kev puas tsuaj rau cov neeg siv khoom. Peb tab tom tham, tshwj xeeb, txog cov khoom luam yeeb thiab cawv.

Specific

Excises yog suav tias yog cov se tswj hwm. Qhov no txhais tau hais tias cov nyiaj tau muab faib nruab nrab ntawm tsoomfwv thiab cov peev nyiaj hauv cheeb tsam hauv kev faib ua feem uas nyob ntawm hom khoom. Rau qee cov khoom, kev txiav tawm tsuas yog ua rau lub xeev pob nyiaj siv, piv txwv li. Niaj hnub no, cov npe ntawm cov khoom excisable tau streamlined. Nws yuav luag sib xws rau cov npe hauv kev quab yuam hauv lwm lub tebchaws. Nws yuav tsum tau muab sau tseg tias nyob rau hauv Lavxias teb sab Federation haus luam yeeb thiab cawv cov khoom yog feem ntau pom zoo raws li excisable khoom. Nws zoo nkaus li tias nws yuav ib txwm muaj nyob hauv cov npe. Qhov no yog vim nws qhov tshwj xeeb. Ntawm ib sab, nws tsis tuaj yeem suav tias yuav tsum tau siv rau cov neeg siv khoom, thiab ntawm qhov tod tes, nws cov nqi qis heev.

List

Cov pab pawg hauv qab no raug lees paub tias yog cov khoom siv tsis raug:

1. Ethyl cawv ua los ntawm cov khoom siv raw ntawm txhua yam. Qhov kev zam yog cognac cawv
2. Cov khoom muaj cawv. Cov no suav nrog emulsions, kev daws teeb meem, kev ncua, thiab lwm yam. Cov dej cawv hauv lawv yog ntau dua 9%.
3. Cawv cawv. Cov khoom hauv qab no raug lees paub tias yog excisable: haus cawv, cognacs, dej cawv, vodka, cawv, lwm yam dej qab zib uas cov cawv concentration ntau dua 1.5%. Qhov tshwj xeeb yog cov khoom siv cawv.

Ntxiv rau, cov khoom hauv qab no raug lees paub tias yog excisable:

1. Beer.
2. khoom luam yeeb.
3. Tsheb, maus taus. Lub cev muaj zog ntawm lub tom kawg yuav tsum yog ntau tshaj 112.5 kW.
4. Cov roj rau cav.

Diesel roj thiab roj av (nrog rau cov roj av ncaj qha) kuj raug lees paub tias yog cov khoom siv tau.

NKAUJ NKAUJ

Tshooj 181 ntawm Txoj Cai muab qee cov lus piav qhia txog qee yam khoom. Raws li tau hais los saum toj no, cov khoom siv excisable yog cov khoom muaj cawv uas ua los ntawm txhua yam khoom siv raw, suav nrog cov khoom siv denaturing, tsis suav nrog qhov muaj peev xwm ntawm lawv siv hauv cov khoom noj thiab cawv. Cov muaj pes tsawg leeg ntawm cov khoom no muaj cov kev daws teeb meem, tshem tawm, lwm yam khoom ua kua, yog tias qhov feem pua ntawm cov cawv hauv lawv yog ntau tshaj 9%. Lub caij no, qee cov khoom tsis lees paub tias yog excisable, tsis hais qhov concentration ntawm cawv. Cov no suav nrog:

1. Kev kho-thiab-prophylactic, kho mob, kuaj mob cov neeg ua haujlwm suav nrog hauv Xeev Kev Sau Npe Tshuaj thiab Cov Khoom Kho Mob. Tib daim ntawv teev npe suav nrog cov tshuaj uas tsim nyob rau hauv cov khw muag tshuaj raws li tus kheej cov tshuaj.
2. Txhais tau rau cov kws kho tsiaj, sau npe thiab nkag rau hauv lub npe, yog tias lawv ntim rau hauv cov thawv ntim nrog ntim tsis pub tshaj 100 ml.
3. Nyob zoo ib tsoom phooj ywg sawv daws. Lawv raug cais tawm ntawm cov npe ntawm cov khoom siv excisable yog tias feem ntawm cov cawv hauv lawv tsis ntau tshaj 80%, lawv tau sau npe thiab suav nrog hauv Xeev Register.
4. Cov khoom siv tshuaj hauv tsev, nrog rau cov tshuaj tsw qab thiab tshuaj pleev ib ce hauv pob khoom hlau aerosol.
5. Cov khib nyiab tsim tawm thaum lub sijhawm tsim cov cawv los ntawm cov khoom noj khoom haus, dej cawv, vodkas, thiab raug ua haujlwm ntxiv lossis siv rau kev xav tau.

Lub cev muaj zog roj, roj av, ncaj-khiav suav nrog raug lees paub tias yog cov khoom siv tsis raug. Cov yav tas yuav tsum to taub raws li ib feem uas tau txais thaum lub sij hawm ua cov roj, txuam tej yam ntuj tso / roj av, gas condensate, thee los yog lwm yam raw cov ntaub ntawv, cov khoom ntawm lawv ua.

qeb them nyiaj

Lawv tau tsim los ntawm Tshooj 179 ntawm Txoj Cai Se. Cov neeg them nyiaj ntawm excises suav nrog:

1. koom haum.
2. Tus neeg ua lag luam.
3. Cov ntsiab lus lees paub tias yog cov neeg them nyiaj hauv kev sib txuas nrog kev thauj khoom hla lub xeev ciam teb ntawm Lavxias Federation. Lawv daim ntawv teev npe yog tsim los ua raws li Txoj Cai Ua Haujlwm ntawm Lub Tsev Haujlwm Saib Xyuas Kev Ruaj Ntseg.

Nws yuav tsum tau muab sau tseg tias cov koom haum thiab cov neeg ua lag luam tuaj yeem suav tias yog cov neeg them nyiaj yog tias lawv ua cov haujlwm uas raug them se.

lub sijhawm tseem ceeb

Excises txawv ntawm VAT nyob rau hauv uas lawv raug suav hais tias ib-theem tsis ncaj se se. Qhov no txhais tau hais tias lawv suav nrog cov nqi tsim khoom ib zaug thiab kuj tau them ib zaug. Cov khoom siv roj yog ib qho kev zam. Lawv muaj txoj kev sib txawv.

Base and amount

txhawm rau txhais lawv, koj yuav tsum nkag siab meej tias yam khoom ntawm se se yog dab tsi. Ntawm no ib qho yuav tsum xa mus rau Tshooj 182 thiab 183 ntawm Txoj Cai Se Se. Txhawm rau zam kev them se ob npaug, cov se raug them rau kev muag khoom ntawm cov chaw tsim khoom. Nrog rau kev muag khoom ntxiv ntawm cov khoom, tus nqi yuav tsis nce ntxiv. Nyob rau hauv lwm yam lus, kev muag khoom ntawm excisable khoom rau se ua se tau lees paub tias yog muag los ntawm lawv cov chaw tsim tshuaj paus, thiab tsis yog lawv muag los ntawm lub khw los yog wholesaler.kev lag luam. Thaum txiav txim siab lub hauv paus thiab tus nqi ntawm kev txiav tawm, nws yuav tsum tau muab coj mus rau hauv tus account tias bottling thiab txhua hom kev sib xyaw cov khoom hauv qhov chaw cia yog sib npaug rau kev tsim khoom. Cov cai no, txawm li cas los xij, tsis siv rau cov chaw ua noj.

khoom lag luam

Yog tias ib lub chaw xa khoom tuaj yeem lees paub tias yog cov khoom siv tsis raug, nws yuav tsum coj mus rau hauv tus lej ntawm cov txiaj ntsig tau txais txiaj ntsig. Lawv raug txiav txim los ntawm kev lis kev cai uas yuav raug xaiv. Cov yam ntxwv ntawm kev sau se tuaj yeem sau tau raws li hauv qab no:

1. Thaum tso tawm rau kev ncig dawb thiab rau kev ua haujlwm rau kev noj hauv tsev, excises tau them tag nrho.
2. Yog xaiv hom kev xa tawm rov qab, cov nyiaj uas tau tso tawm lossis xa rov qab rau nws thaum lub sijhawm xa tawm raug txiav tawm.
3. Yog tias kev thauj mus los, kev lag luam tsis muaj se, kev puas tsuaj, kev tsis lees paub hauv lub xeev tau muab, tus excise tsis them. Ib txoj cai zoo sib xws siv rau cov kev tswj hwm xa tawm rov qab, lub tsev khaws khoom kev lis kev cai, thaj chaw dawb.
4. Yog tias ua tiav ntawm thaj chaw ntawm Russia, tus excise yuav tsis them yog tias cov khoom xa tuaj raws sijhawm.
5. Yog tias cov khoom lag luam nyob rau hauv kev tswj hwm kev xa tawm ib ntus, kev zam ib nrab lossis ua tiav kev zam los ntawm kev lav phib xaub raug tso cai raws li cov cai hauv kev lis kev cai ntawm Lub Koom Haum Kev lis kev cai.

Export

Yog tias ib tus neeg xa tawm cov khoom lag luam uas lees paub tias yog cov khoom siv tsis raug, nws yuav tsum coj mus rau hauv tus account cov nqe lus 2 ntawm kab lus 185 ntawm Tsab Cai Se. Thaum exporting nyob rau hauv re-export tsoom fwv txawv teb chaws ntawm Russia, them ntawmCov nyiaj ntshuam yuav raug xa rov qab mus rau tus neeg them nyiaj. Hauv lwm qhov xwm txheej, kev hloov pauv rov qab tsis ua tiav.

Kev zam los ntawm kev them nyiaj

Cov yam ntxwv ntawm kev tshem tawm lub nra ntawm kev them nyiaj excises tau nthuav tawm hauv Tshooj 184 thiab 198 ntawm Txoj Cai Se. Ib qho yuav tsum tau ua ua ntej rau kev zam los ntawm kev txiav tawm yog qhov kev lees paub ntawm lub txhab nyiaj lossis cov ntawv pov thawj rau lub chaw ua se. Lawv ua raws li kev ruaj ntseg rau tus neeg them nyiaj lub luag haujlwm yog tias nws tsis nthuav tawm cov ntaub ntawv lees paub kev xa tawm ntawm cov khoom tsis raug thiab them se lossis kev nplua rau lawv hauv 180 hnub. Yog tias tsis muaj cov ntaub ntawv cuam tshuam, qhov kev kawm yuav tsum tau hloov cov nyiaj mus rau cov peev nyiaj. Txawm li cas los xij, nws yuav rov qab tau yog tias cov ntaub ntawv saum toj no tau nthuav tawm.

Daim ntawv pov thawj

Thaum xa tawm cov khoom tsis raug cai, tus neeg them nyiaj yuav tsum, tsis pub dhau 180 hnub txij li hnub muag, xa mus rau Tsoom Fwv Teb Chaws Kev Pabcuam Kev Tshawb Fawb cov ntaub ntawv lees paub qhov siv tau ntawm kev zam los ntawm kev them nyiaj excises. Ntawm lawv:

1. Daim ntawv cog lus (nws daim ntawv pov thawj) nrog tus neeg yuav khoom txawv teb chaws rau cov khoom. Yog tias cov khoom xa tuaj raws li kev pom zoo, lav, lossis raws li kev pom zoo ntawm lub koomhaum, lawv tau nthuav tawm.
2. Cov ntaub ntawv them nyiaj, daim ntawv qhia nyiaj hauv tuam txhab (lossis lawv cov ntawv luam). Cov ntaub ntawv no lees paub qhov tau txais txiaj ntsig tiag tiag los ntawm kev muag cov khoom lag luam rau tus neeg txawv teb chaws rau tus neeg them nyiaj hauv lub txhab nyiaj hauv tsev lossis tus account ntawm tus neeg sawv cev, tus neeg sawv cev, tus kws lij choj.
3. Kev lis kev cai cargo tshaj tawm (daim ntawv). Hauv nwsyuav tsum tau cim los ntawm Tsoom Fwv Teb Chaws Kev lis kev cai Lavxias, uas tau ua tiav qhov kev tso tawm ntawm cov khoom lag luam hauv hom kev xa tawm, lossis hauv cheeb tsam uas lub chaw kuaj xyuas nyob, los ntawm cov khoom raug xa tawm txawv teb chaws.
4. Luam ntawm shipping / thauj lossis lwm yam ntaub ntawv. Lawv yuav tsum muaj cov cim ntawm Lavxias teb sab kev lis kev cai uas lees paub cov khoom xa tawm.

Tus neeg kawm tau txais txoj cai zam kev them se ntawm kev ua haujlwm yog tias nws khaws cov ntaub ntawv cais ntawm lawv.

Bets

Txij li xyoo 1997, cov txheej txheem ntawm kev hloov pauv ntawm feem pua (ad valorem) tariffs mus rau tariffs tas lawm tau pib. Thaum siv tom kawg, tsis muaj qhov tsis siv neeg nce hauv cov nyiaj nrog kev nce nqi ntawm cov khoom. Yog li ntawd, cov nqi no raug hloov kho txhua xyoo. Niaj hnub no, feem ntau cov khoom excisable yog raug kho los yog tshwj xeeb tariffs. Qhov tshwj xeeb yog cov khoom luam yeeb. Nws muaj tus nqi sib xyaw. Nws muab cov ad valorem thiab cov tariffs tshwj xeeb. Txhua hom excisable khoom muaj nws tus nqi. Tsis tas li ntawd, txoj cai lij choj muab kev sib txawv ntawm cov nqi se hauv cov khoom lag luam. Piv txwv li, cov nqi sib txawv yog teem rau cov khoom siv cawv thiab npias. Lawv tus nqi nyob ntawm lub zog ntawm cov dej haus. Qhov siab dua, tus nqi siab dua, feem. Yog tias peb tham txog tsheb, ces tus nqi se nyob ntawm lub peev xwm ntawm lub tsheb.

jewelry

Lawv tau hais hauv tsab xov xwm 181 ntawm Txoj Cai Se (sub kab lus 6, nqe 1). Excisable khoom yog cov hniav nyiaj hniav kub,ua los ntawm cov hlau muaj nuj nqis thiab lawv cov alloys, kab lis kev cai hlaws lossis pob zeb muaj txiaj ntsig. Los ntawm cov ntsiab lus no, nws ua raws li tsis muaj kev zam rau cov khoom tsim los ntawm kev txiav txim ntawm cov pej xeem los ntawm cov ntaub ntawv ntawm cov neeg siv khoom. Nyob rau tib lub sijhawm, txoj cai lij choj kho cov npe ntawm cov khoom tsis cuam tshuam nrog cov hniav nyiaj hniav kub. Ntawm lawv:

1. Lub xeev khoom plig, insignia / distinctions, medals, cov xwm txheej uas yog tsim los ntawm Tsoom Fwv Teb Chaws Txoj Cai lossis Thawj Tswj Hwm Decrees.
2. npib uas muaj cov xwm txheej ntawm cov cuab yeej them nyiaj thiab tau tshaj tawm.
3. Cov khoom ntawm kev ntseeg, kev coj noj coj ua tseem ceeb siv hauv cov tuam tsev thaum teev ntuj lossis kev teev ntuj dawb ceev. Qhov tshwj xeeb yog kab tshoob nplhaib.
4. Cov khoom ua los ntawm cov hlau hauv paus lossis lawv cov alloys, hauv kev tsim cov khoom siv nyiaj uas muaj cov khoom siv, cov khoom siv tes ua siv kub-/ nyiaj-muaj xim / xov.

Knowledge test

Raws li koj paub, cov ncauj lus ntawm cov se thiab se tau suav nrog hauv kev kawm ntawm ntau lub tsev kawm qib siab. Kev sib sau ua ke ntawm cov ntaub ntawv thiab kev sim kev paub yog ua nyob rau hauv ntau txoj kev. Nyob rau tib lub sijhawm, cov tub ntxhais kawm lawv tus kheej tsim cov kev xeem ntawm ntau yam. Ntawm cov teeb meem ntsig txog cov khoom lag luam uas tau lees paub tias yog cov khoom siv tsis raug, ntawm MIT, piv txwv li, cov tub ntxhais kawm sau cov ntawv sau. Nws yog ib qho tsim nyog hais tias cov ntawv sau thiab cov ntawv xeem tuaj yeem pom tsis yog ntawm lub koom haum lub vev xaib lossis lub rooj sab laj. Piv txwv li, muaj Dean-NN portal hauv Is Taws Nem. Abstracts thiab xeem tau muab tso rau ntawm no. Hauv cov ntaub ntawv pov thawj, ib qho ntawm cov lus nug ntawm Dean portal yog "Cov khoom hauv qab no raug lees paub tias yog excisable." Hauv qab no yog cov npe ntawm cov khoom uas koj yuav tsum xaiv cov khoom raug.

Zaj lus

Cov ntaub ntawv tseem ceeb ntawm cov khoom siv tsis raug yog muaj nyob hauv Tax Code. Txoj Cai muaj ib tshooj tshwj xeeb uas hais txog tag nrho cov lus nug tseem ceeb txog cov khoom zoo li no. Raws li kev xyaum, raws li ntau manufacturers tau sau tseg niaj hnub no, nws tau dhau los ua tsawg thiab tsis muaj txiaj ntsig los tsim qee yam khoom. Ua ntej tshaj plaws, qhov no siv rau cov khoom lag luam luam yeeb. Raws li kev hloov pauv tsis ntev los no hauv txoj cai lij choj, nws cov khoom tsim tau xav tau kev nqis peev nyiaj txiag loj. Kev saib xyuas tshwj xeeb yuav tsum tau them rau qhov kev tshaj tawm ntawm cov khoom siv excisable. Kev ua txhaum cai ntawm kev lis kev cai tam sim no entails lav.