Екатерина Уцына
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Правительство РФ внесло в Госдуму законопроект о поправках в Налоговый кодекс в части признания подакцизными ряда товаров1. Речь идет о спиртосодержащей парфюмерно-косметической продукции в металлической аэрозольной упаковке, а также разлитой в малые емкости (не более 100 мл), продукции бытовой химии в металлической аэрозольной упаковке, виноматериалах (за исключением виноматериалов, предназначенных для производства дистиллятов), винограде, используемом для производства вина, игристого вина (шампанского), а также спиртных напитков, изготовленных по технологии полного цикла.
Предлагается внести изменения в условия и порядок предоставления свидетельств о регистрации организаций, совершающих операции с денатурированным этиловым спиртом. Так, например, указывается, что налоговый орган обязан выдать свидетельство или уведомить об отказе в его выдаче не позднее 30 календарных дней с момента представления организацией соответствующего заявления и представления копий необходимых документов. Действие выданного свидетельства начинается с первого дня налогового периода, в котором организацией представлены вышеуказанные документы.
Также законопроектом предусматривается предоставление налогоплательщикам-производителям вышеуказанной продукции права на получение налоговых вычетов при условии надлежащего использования подакцизного сырья.
Законодатель предлагает внести некоторые изменения и в части акцизных ставок:
унифицировать ставки на спирт этиловый, спиртосодержащую продукцию, а также алкогольную продукцию с объемной долей этилового спирта свыше 9%; установить ставку акциза на винные напитки, изготавливаемые без добавления ректификованного этилового спирта, на уровне ставки акциза на игристые вина (шампанские); установить единые налоговые ставки акциза на вина, игристые вина (шампанские), производимые и ввозимые на территорию России.
О том, когда нужно доплатить налог при подаче уточненной декларации, читайте в материале «Уточненная налоговая декларация» в «Энциклопедии решений. Налоги и взносы». Получите полный доступ на 3 дня бесплатно!
Предполагается, что вышеуказанные изменения вступят в силу с 1 января 2020 года, но не ранее чем по истечении одного месяца со дня официального опубликования закона, а также не ранее 1 числа очередного налогового периода по акцизам.
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1 С текстом законопроекта № 750011-7 «О внесении изменений в Налоговый кодекс Российской Федерации» и материалами к нему можно ознакомиться на официальном сайте Госдумы.
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