MOSCOW, November 16. /TASS/. The state Duma adopted in the second (mostly) reading the bill on amendments to the Tax code, providing for the extension of the list of excisable goods and the change of rates of excises on separate kinds of goods in 2017-2019 years.
At the second reading in the state Duma the planning period 2017-2019 biennium. will increase excise duties on wine and champagne, cider and Mead, as well as all types of tobacco, gasoline 5-grade diesel fuel and middle distillates. Reduced rates of excise duties on motor oil, benzene, and aviation kerosene. The excise tax imposed on electronic cigarettes and heated tobacco. Non-alcoholic beer is still not included in the list of excisable goods.
the Excise tax on wine
Adopted at the meeting, amendments to the Tax code of the Russian Federation will increase the rate of excise duty on champagne without protected geographical indications (made from foreign raw materials). The amendment made by the Deputy-the United Russia Yevgeny Fyodorov, provides for an increase of excise duty on such champagne to 36 rubles. per liter (10 RUB). While rates of excise duty on sparkling wine from Russian grapes will not be increased more than provided in the current edition of the Tax code – to 14 rubles. per liter (1 RUB).
Originally, the government had not planned to significantly increase the excise tax on sparkling wine. The draft law adopted by the state Duma on 2 November in the first reading, envisaged the increase in excise duty on 1 RUB to both categories of sparkling wines – up to 14 RUB champagne of the Russian origin to 27 RUB for champagne made from foreign wine.
Since the first reading of the bill remained unchanged situation about twofold increase in excise on wine of foreign origin, however, during the second reading deputies have refused idea to increase the rates of excise duty on wine manufactured in Russia. Thus, the size of the excise on wines from the Russian raw materials will remain unchanged – 5 rubles. per liter, and the rate of excise duty on wine of the foreign production will grow from 9 to 18 rubles. per liter.
“You remember, talked a lot about what domestic growers, the domestic wine industry is worried about the increase in rates. Yes, the rate increased due to the imported materials. Thus, first, the regions on the basis of the decisions taken will receive additional income, and secondly, we have protected our domestic producers than those who produce products made from imported materials,” – said state Duma adopted the decision of the Chairman of the Duma Committee on budget and taxes Andrey Makarov.
the Increase in excise duties on wine and champagne Russian wine materials were discussed on November 15 at the enlarged meeting of the faction “United Russia” on which it was decided to keep rates for Russian producers. First Deputy Chairman of state Duma Committee on agrarian questions Vladimir Plotnikov noted that the increase in excise taxes would negate already provided to domestic producers state support for the development of the industry. In his words, “system support will allow by 2025, 75 percent to cover the demand in domestic wine production.”
in addition, in the second reading remained unchanged excise duty rates on cider, Poiret and Mead – they will grow by 11 RUB (from 9 to 21 rubles. per liter) for the entire period of 2017-2019 years, and on beer with alcohol content from 0.5% to 8.6% beer share of alcohol over 8.6 per cent rate of excise duty on both categories will increase by 1. (from 20 to 21 rubles. per liter, and from 37 to 39 rubles. per liter, respectively). Compared to 2016 in the period 2017-2019 biennium. will also increase the excise tax on strong alcohol (more than 9% of alcohol) – from 500 RUB. up to 523 rubles. per liter, and alcohol with a medium alcohol content (9%) is from 400 to 418 rubles.
Tobacco excise taxes
the Document approved by deputies in the first reading, the proposed increase in the excise tax on cigarettes from 1 250 RUB per thousand pieces + 12% the estimated cost in 2016 to 1 562 rubles per thousand units + 13% of the estimated cost in 2017, up to 1 718 rubles per thousand units + 13% of the estimated cost in 2018 and up to 1 890 RUB per thousand units + 13% of the estimated value in 2019. The government amendment adopted by the deputies in the second reading, increases ad valorem (in percentage) part of the rate from 13% to 14.5% for the entire three-year period.
remained the same the decision to raise rates on all types of tobacco – pipe, Smoking, chewing, sucking, snuff, hookah, however, for the second reading, the deputies revised the size of the rate increase. So, if the first reading was planned to increase rates on tobacco from 2 000 RUB. per 1 kg in 2016 to 4 800 rubles. per 1 kg in 2017, 4 992 rubles per 1 kg in 2018 and 5 192 rubles. per 1 kg in 2019, in the second reading deputies have decided to increase the rate to 2 520 RUB. in 2017, 2 772 RUB. in 2018 and 3 050 RUB in 2019. Rates of excise duties on cigars and cigarillos will increase from 2017.
in addition, the Duma was not in the second reading to revise the decision on the extension of the list of excisable goods. As planned, from 1 January 2017 subject to excise duty are electronic cigarettes as the device itself (at the rate of RUB 40 per share in 2017) and liquid for electronic delivery systems nicotine (10 RUB per 1 ml in 2017). Heated tobacco will also be excisable goods; rate is 4 800 RUB. per 1 kg in 2017, 5 280 RUB per 1 kg in 2018 and 5 808 rubles. per 1 kg in 2019.
Excise tax on diesel
Adopted in the second reading the bill provides for the increase of the excise rate for gasoline of the 5th class from the current 10 130 rubles per ton to 10 of 535 rubles per ton in 2018, and up to 10 957 RUB in 2019. For diesel fuel, the bill sets the rate of 6 800 rubles in 2017, 7 072 RUB. in 2018 and 7 335 RUB in 2019. Now the excise rate for diesel fuel is 5 293 rubles per ton. The increase will also affect the rate of excise duty on middle distillates with the current rate of 5 293 rubles per ton up to 7 800 rubles in 2017, 8 112 RUB. in 2018 and 8 436 RUB in 2019.
the Bill left unchanged the rate for excise tax on gasoline that does not meet the class 5 and a bet on straight-run gasoline, they still will be 13 100 RUB. per ton for the entire three-year period. In addition, for 2017 will continue the current rate of gasoline 5 th grade – 10 130 rubles per ton.
the Decrease in the rate of excise tax on engine oil for diesel and gasoline engines will occur from 6 000 RUB. per ton in 2016 to 5 400 RUB. per ton in the 2017-2019 biennium. Rates for benzene, paraxylene, orthoxylene and jet fuel will also be reduced – from 3 000 RUB. per ton in 2016 to 2 800 RUB per tonne in the next three-year period.
Adopted in the second reading norms are a part of the bill “On amendments to the Tax code of the Russian Federation and certain legislative acts of the Russian Federation”. This bill, in turn, is part of the so-called “budget pack” on the calculations presented in this bill, was founded by the draft budget for the planning period of 2017-2019 biennium., submitted to the Duma on 28 October 2016.
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