The state Duma Committee recommended to the II reading the draft on rates of excise taxes

The state Duma Committee recommended to the II reading the draft on rates of excise taxes


The bill retains the rates of excise duties for 2016-2017 in the amount approved in 2014. In the first reading were provided on the size of the excise tax in 2018.

MOSCOW, 11 Nov. The state Duma Committee on budget and taxes recommended that the lower house of Parliament to adopt in the second reading the draft law on the establishment of excise tax rates for 2016 and 2017, excluding from betting on 2018. The document will be considered on November 13.

In the first reading were provided on the size of the excise tax in 2018.

“Excluded rates of excise taxes for 2018 given the fact that it was our suggestion that we have an annual budget, so the rates of excise taxes for 2018 now to consider inexpedient”, — said at the meeting, the head of the Committee Andrei Makarov.

The bill retains the rates of excise duties for 2016-2017 in the amount approved in 2014.

The document was adopted on second reading in July, it was planned to approve it in the third final reading, but the Committee on budget and taxes supported some provisions of the bill, so the document was not adopted in the third reading. In particular, the Committee did not support the transition from autumn to the levying of excise duties on middle distillates, and text articles relating to 2015. The government proposed to introduce from 1 September the rate of excise duty for middle distillates, at $ 3,45 thousand rubles per ton.

Second reading

The document provides a detailed definition of middle distillates. In middle distillates include fuels like furnace, as well as marine low viscosity, which are used in the manufacture of a surrogate diesel fuel. It is assumed that the excise tax is set at the level of the rates for diesel fuel will make it uneconomical falsification.

“Essentially creates a mechanism that actually does not circumvent and to create schemes by substituting one or another class,” explained Makarov. Bet on medium distillates and diesel fuel in the bill is set in 2016 in the amount of 4150 rubles and in 2017 — 3950 rubles per 1 ton.

So, for fifth grade gasoline excise tax rate for 2016 will be 7530 rubles per ton, in 2017 — 5830 roubles per tonne, engine oil — RUB 6000 and 5400 rubles, respectively. For straight-run gasoline and gasoline that does not meet the fifth grade, excise rates from 10.5 thousand rubles in 2016 will drop to 9.7 thousand rubles in 2017.

Rates of excise duty on kerosene, benzene, paraxylene and orthoxylene in 2017 will be at the level of 2800 rubles per ton, in 2016 they will amount to 3000 rubles.

Rates of excise duty on heating fuel removed from the bill.

Excise duties on passenger cars with a capacity from 90 to 150 horsepower with 41 rubles per one horsepower in 2016 will grow in 2017 to 43 rubles. On cars and motorcycles with a capacity of over 150 horsepower rates would amount to 402 rubles and 420 rubles, accordingly.

Tobacco excise taxes

Excise rates on tobacco pipe, Smoking, chewing, sucking, snuff, hookah in 2016 is proposed to establish in the amount of 2,000 rubles per kilogram, in 2017 — 2200 rubles, the cigar — 141 and 155 ruble rubles. On cigarillos, bidis and kretek — 2112 rubles per thousand pieces in 2016 and 2207 rubles in 2017, on cigarettes and cigarettes — 1250 rubles for a thousand pieces of + 12% of the estimated cost 1420 Euro + 13%, rouble 1491 +13,5% respectively.

Alcohol excise taxes

Excise duties on cider, Poiret and Mead, and wines produced from imported grapes, will amount to 9 rubles per liter in 2016, 10 rubles — in 2017, wines produced from domestic grape — 5 rubles in 2016-2017.

The rates of excise duties on alcoholic products with ethyl alcohol up to 9% and alcohol-containing products with 400 rubles per liter in 2016 will increase in 2017 to 418 rubles. For alcoholic products with ethyl alcohol over 9% the excise rate will be in 2016 500 rubles per liter, in 2017 — 523 rubles, for ethyl alcohol sold to organizations that do not pay an advance payment of excise duty, 102 and 107 ruble rubles.