Excise se on vodka: hom phiaj, paj, tus nqi

2024 Tus sau: Howard Calhoun | [email protected]. Kawg hloov kho: 2024-01-02 13:55

pib xyoo tas los tau cuam tshuam nrog kev hloov kho cov cai lij choj hauv thaj chaw ntawm cov nqi tshwj xeeb hauv kev cuam tshuam txog kev tsim khoom thiab muag cov khoom siv cawv. Hauv particular, se excise rau vodka. Cov xov xwm tsis txaus siab tshaj plaws yog lwm qhov nce ntxiv. Niaj hnub no lawv loj npaum li cas? Cov nqe lus thiab cov cai rau kev them cov nyiaj no yog dab tsi hnub no? Peb yuav teb cov lus nug tseem ceeb no tom qab hauv kab lus.

txhais tau li cas?

Ua ntej, cia peb txheeb xyuas seb cov se se ntawm vodka yog dab tsi. Qhov no yog lub npe ntawm lub luag hauj lwm tsim los ntawm lub xeev nyob rau hauv relation mus manufacturers ntawm cawv, luam yeeb thiab lwm yam excisable khoom. Qhov no excise yog internal. Ntawd yog, nws tsuas yog siv tau rau thaj chaw ntawm Lavxias Federation.

Nws yog ib qho tseem ceeb uas yuav tsum nco ntsoov tias cov se excise ntawm vodka thiab lwm yam dej cawv muaj nyob rau hauv tus nqi kawg ntawm kev tsim khoom. Ntawd yog, cov neeg siv khoom them nyiaj rau lawv. Tus nqi ntawm excise tsis faib rau cov khoom muag ntawm cov khw muag khoom.

Nyob rau hauv Lavxias Federation, excises pib ua haujlwm hauv xyoo 1991. Lawv ua raws li peb lub ntsiab lus:

• Tax base.
• Betstaxation.
• Excisable object.

pros and cons

Vim li cas cov haujlwm tshwj xeeb no tsim nyog? Lawv yog lub hauv paus ntawm cov nyiaj pab rau lub xeev pob nyiaj siv. Thiab ntseeg tau heev, txij li excises yog levied ntawm cov khoom uas yog nyob rau hauv kev thov ntawm cov pej xeem. Nyob rau tib lub sijhawm, excises ntawm vodka yog ib qho ntawm cov cuab yeej ntawm kev coj noj coj ua. Los ntawm kev tsa lawv, lub xeev nrhiav kev txo qis ntawm cov teeb meem xws li cawv.

Tab sis tib lub sijhawm, kev nce se hauv se kuj ua rau muaj teeb meem pom tseeb:

• cawv tsis raug cai yog nce ntxiv.
• Cov ntim khoom tsis zoo (thiab qee zaum ua rau muaj kev phom sij rau kev noj qab haus huv thiab kev phom sij rau lub neej) cov khoom haus cawv uas raug tsim tawm hauv thaj chaw ntawm Lavxias Federation tau nce zuj zus.

Collection value

Kev txiav txim siab ntawm cov khoom cawv hauv ntau lub xeev tau txiav txim siab. Piv nrog rau ntau lwm cov kev sau se, lawv coj tau nyiaj ntau heev. Raws li rau excise se rau vodka, lawv yog siab tshaj ntawm cov nqi rau cov khoom cawv. Yog vim li cas yog lub zog ntawm haus.

Tib lub sijhawm, nce se se ntawm vodka yuav tsum txhawb cov neeg tsim khoom kom txo qis qhov ntim ntawm kev npaj ntawm cov khoom no, hloov mus rau kev tsim cov dej cawv tsawg dua. Thiab cov neeg siv khoom yuav tsum tsis kam yuav vodka kom pom zoo rau cov khoom siv cawv tsawg dua.

Raws li theem ntawm tus nqi (peb yuav saib lawv hauv qab), cov se excise ntawm cawv tseem tsis tau nce txij li xyoo 2017.

se excise yog dab tsi?

Cia peb txheeb xyuas kom meej tias lub xeev se se ntawm vodka siv rau:

• Kev muag khoom cawv los ntawm cov chaw tsim khoom hauv Lavxias Federation.
• Kev hloov cawv los ntawm cov neeg tsim khoom mus rau lub tuam txhab tso cai peev.
• Kev muag cawv raug txeeb los ntawm cov tswv los ntawm lub tsev hais plaub txiav txim.
• Export cov dej cawv sab nraum Lavxias teb sab Federation.

leej twg them?

Nco ntsoov tias cov tuam txhab muag cawv ntau tsis yog tus them se ntawm cov khoom siv cawv. Nws raug txwv los ntawm cov neeg hauv qab no:

• Kev lag luam thiab cov koom haum muag cawv ntawm khw muag khoom.
• Chaw tsim khoom ntawm txhua yam cawv.
• Cov neeg xa tawm cawv Lavxias mus rau lwm lub tebchaws.

VAT qhov txawv

Vodka excise tus nqi tsis suav nrog cov nqi se ntxiv. Cov no yog cov nqi sib txawv kiag li. Lawv koom siab tsuas yog los ntawm qhov tseeb tias los ntawm lawv qhov xwm txheej lawv yog ob qho tib si tsis ncaj. Xav txog lawv qhov sib txawv:

• VAT yog raug rau ntau cov khoom lag luam thiab cov khoom lag luam ntau dua li excises. Tus nqi ntxiv se kuj tseem siv tau rau cov kev pabcuam. Tsuas yog cov khoom tshwj xeeb yog excisable.
• se se yog ib lub nra hnyav rau tus neeg ua lag luam lossis lub koom haum. Raws li rau VAT, cov se no tsis pom tseeb, yog tias kev txiav tawm raug ua tiav.
• Tus nqi Excise tsis raug them rau tib yam li kev siv VAT txiav tawm.
• Excises muaj qhov cuam tshuam loj rauprofitability ntawm lub tuam txhab, uas tsis tuaj yeem hais txog VAT.

Excise rates

Yuav ua li cas xam tus nqi se se ntawm vodka? Ua ntej ntawm tag nrho cov, koj yuav tsum tau tsim kom muaj cov nqi uas muaj feem xyuam rau ntawm no. Yog tias peb tig mus rau txoj kev xav se, ces muaj peb hom:

• Specific. Qhov no yog ib qho nyiaj ruaj khov rau ib chav tsev ntawm kev tsim khoom. Cov se se rau ntawm lub raj mis ntawm vodka yog ib qho piv txwv ntawm tus nqi tshwj xeeb.
• Txoj kev valorem. Qhov no qhia txog qee feem pua ntawm cov nqi ntawm cov khoom siv excisable, cov khoom. Qhov tsis zoo ntawm tus nqi no yog tias txhawm rau txiav txim siab tus nqi, nws yog qhov tsim nyog los suav cov nqi kev lis kev cai ntawm cov khoom txhua lub sijhawm. Tus nqi se se ntawm vodka ntau npaum li cas ntawm no? Tus nqi nyob ntawm ob yam: tus nqi ntawm cov khoom nws tus kheej thiab tus nqi ntawm tus nqi excise nyob rau hauv lub xeev.
• sib tov. Ob qhov tshwj xeeb thiab ad valorem tus nqi siv rau ib yam khoom. Cawv tsis yog piv txwv ntawm no. Lwm yam yog tsheb. Piv txwv li, kev lis kev cai nyob rau hauv kev sib raug zoo rau lawv yog xam raws li tus nqi ntawm lub tsheb thiab lub hwj chim ntawm lub cav nruab rau hauv nws.

Tus nqi tam sim no ntawm se se tawm hauv Russia

Tus nqi se se ntau npaum li cas rau ib liter ntawm vodka? Xav txog tus nqi ntawm cov nqi no nrog rau txhua yam khoom cawv:

• Cawv cov khoom noj uas tsis yog cov npe hauv qab no. Fortress: ntau dua 9%. Tus nqi: 523 rubles / liter.
• Cawv cov khoom noj uas tsis yog cov npe hauv qab no. Fortress: tsawg dua 9%. Tus nqi: 418 rubles / liter.
• Cawv cawv raulub hauv paus ntawm npias thiab cawv (xws li sparkling thiab txiv hmab txiv ntoo), poiret, cider, mead. Txhua yam dej cawv cawv, kev tsim khoom uas tsis siv cov tshuaj ethyl cawv (tau los ntawm cov khoom siv raw khoom) lossis cov txiv hmab txiv ntoo cawv (xws li txiv hmab txiv ntoo) yuav tsum thiab / lossis distillates. Fortress: mus txog 9%. Tus nqi: 18 rubles / liter.
• Txhua pawg ntawm cawv, tshwj tsis yog sparkling, raug lees paub ntawm thaj chaw keeb kwm, qhia qhov chaw tsim khoom. Fortress: mus txog 9%. Tus nqi: 5 rubles / liter.
• Sparkling wines, tshwj tsis yog cov ntau yam uas tsim tawm yam tsis qhia qhov chaw tsim khoom, thaj chaw keeb kwm ntawm cov khoom. Fortress: mus txog 9%. Tus nqi: 36 rubles / liter.
• Sparkling wines, uas nws cov neeg tsim khoom qhia txog thaj chaw keeb kwm ntawm cov dej haus thiab qhov chaw uas nws tsim. Fortress: mus txog 9%. Tus nqi: 14 rubles / liter.
• Beer. Fortress: mus txog 0.5%. Tus nqi: 0 rubles / liter.
• Beer. Fortress: ntau dua 8,6%. Tus nqi: 39 rubles / liter.
• npias haus tsis muaj zog nrog ethyl cawv. Qhov hnyav: 0.5-8.6%. Tus nqi: 21 rubles / liter.
• Cider. Qhov no yog hais txog cov dej qab zib tau los ntawm cov txheej txheem fermentation ntawm ob lub kua yuav tsum los yog cov kua txiv hmab txiv ntoo rov ua dua. Fortress: mus txog 6%. Tus nqi: 21 rubles / liter.
• Poiret. Qhov no yog hais txog cov khoom tsim nyob rau hauv tus txheej txheem ntawm fermentation ntawm tog twg los pear yuav tsum los yog pear kua txiv reconstituted. Fortress: mus txog 8,6%. Tus nqi: 21 rubles / liter.
• Muaj. Cov dej haus tau txais nyob rau hauv tus txheej txheem ntawm fermentation ntawm zib mu wort (qhov tsawg kawg nkaus feem ntawm zib mu nyob rau hauv xws li ib tug khoom yog 8%). Qhov hnyav: 1.5-6%. Nqe:21 rubles / liter.

Tus nqi se se ntawm vodka yog dab tsi? Txij li thaum nws yog cov khoom siv cawv uas tsis suav nrog hauv cov npe ntawm kev zam, thiab nws lub zog ntau dua 9%, tus nqi ntawm excise nyob rau hauv cov ntaub ntawv no yog 523 rubles.

Huab cua rau yav tom ntej

Yuav ua li cas txheeb xyuas cov se se ntawm vodka? Nws yog txaus los sib piv nrog cov ntsuas tau muab los saum toj no. Lawv cia siab tias yuav muaj feem cuam tshuam thoob plaws xyoo 2019. Tab sis twb nyob rau xyoo 2020 nws tau npaj yuav nce lawv:

• Cov se se rau cov khoom lag luam cawv nrog lub zog ntau dua 9% (uas suav nrog vodka) yuav nce mus rau 544 rubles.
• Cov khoom tsis suav nrog hauv cov npe tshwj xeeb, uas nws cov ntsiab lus cawv tsawg dua 9%, kuj raug txiav txim siab. Tus excise se ntawm no yuav nce mus rau 435 rubles.
• Tus nqi excise ntawm wines yuav nce me ntsis. Nws yuav nce mus rau 19 rubles ib liter.

Xaiv excises

Xaiv pes tsawg tus excises tos ib pawg ntawm cov khoom cawv, cov neeg lag luam siv cov qauv yooj yim:

A=Nb x C.

Cov khoom ntawm no yog raws li hauv qab no:

• A - excise duty, yuav tsum tau them.
• Nb - se base (muag dej cawv, xam hauv liters).
• С - tus nqi pom zoo los ntawm txoj cai lij choj (tus nqi qhia los ntawm peb saum toj no).

Hnub kawg them nyiaj

Russian se txoj cai lij choj tsim cov hnub kawg rau kev them nyiaj excise: ua ntej 25th hnub ntawm lub hli tom qab tshaj tawm ib qho. Lawv raug them rov qab rau hauv cheeb tsam qhov twgcov khoom raug tsim thiab muag los ntawm ib qho chaw muag khoom, lag luam wholesale.

Nws yog ib qho tseem ceeb uas yuav tsum nco ntsoov tias cov khoom siv cawv uas tsis tuaj yeem yuav tsum tau muab cim nrog cov nyiaj tshwj xeeb. Cov cim no tau lees paub tias lub luag haujlwm excise tau them los ntawm nws, cov xwm txheej rau kev tso tawm cov vodka ua raws li cov cai tam sim no ntawm kev cai lij choj ntawm Lavxias Federation.

Yog tus neeg ua lag luam evased them se excise ntawm cawv, nws raug yuam kom them cov nyiaj. Nrog rau qhov ntxiv cov nqi nplua thiab cov nqi lig.

Nyob zoo ib tsoom niam txiv kwv tij neej tsas sawv daws

Nyob rau hauv xaus, peb sau cov khoom uas muaj ethyl cawv nyob rau hauv lawv cov muaj pes tsawg leeg, tab sis tib lub sij hawm dawb los ntawm excise lub luag hauj lwm:

• Tshuaj uas tau dhau lub xeev kev sau npe thiab suav nrog hauv Xeev Kev Sau Npe ntawm Lavxias Federation. Raws li cov tshuaj, cov ntaub ntawv hais txog qhov uas tau qhia hauv Unified Register of Medicinal Products of the Eurasian Economic Union.
• Tshuaj (nrog rau cov khoom siv homeopathic) ua los ntawm cov khw muag tshuaj raws li kev txiav txim, tshuaj los ntawm cov tsev kho mob.
• Cov tshuaj Veterinary uas tau dhau lub xeev yuav tsum tau sau npe, teev nyob rau hauv Lub Xeev Register. Nrog rau ib qho xwm txheej - lawv yuav tsum tau muag hauv ntim nrog ntim tsawg dua 100 ml.
• Assortment of perfumery and cosmetic products. Tab sis muaj kev txwv ntawm no. Yog li, qhov kev faib ua feem ntawm ethyl cawv hauv cov khoom no yuav tsum tsis pub tshaj 80%. Qhov siab tshaj plaws ntim ntim nrog cov khoom muaj cawv yog 100 ml.
• Tshuaj pleev ib ce thiab tshuaj tsw qab uas muaj txog li 90% ethyl cawv. Muaj ob qhov siv taukev xaiv. Cov khoom yuav tsum tau ntim rau hauv lub raj mis tsuag nrog lub ntim siab tshaj plaws ntawm 100 ml. Los yog hauv cov fwj zoo tib yam, tab sis qhov ntim uas tsis tuaj yeem ntau dua 3 ml.
• Npuag generated thaum ua C₂H_{5OH. Qhov no yog hais txog qhov loj uas yuav tsum tau ua ntxiv rau yav tom ntej. Los yog nws yuav raug siv rau qee yam txuj ci (tsis yog khoom noj) lub hom phiaj.}

Summarize. Excises yog levied rau cov khoom uas yog nyob rau hauv siab xav tau ntawm cov pejxeem. Tsis xav tsis thoob, nws yog cawv thiab vodka tshwj xeeb. Tsis tas li ntawd, excises ntawm no yog ib qho cuab yeej ntawm kev cai lij choj. Los ntawm kev tsa lawv, lub xeev tab tom sim tawm tsam kev haus cawv ntau dhau los ntawm cov pejxeem.

Lub ntsiab lus yog tias tus nqi ntawm ethyl cawv kuj qis. Ntau tshaj 2/3 ntawm tus nqi ntawm tib vodka yog precisely excises. Tus neeg them nyiaj kawg yog tus neeg siv khoom. Raws li excises ntawm cawv, hauv 2018-2019. lawv tseem nyob ntawm tib theem. Kev nce qib tom ntej yog npaj rau xyoo 2020.