The budget may receive up to an additional 60 billion rubles to the levy of excise duty on gasoline with gas stations, not refineries, considered the analytical company “Infotech-Terminal”. On the eve of the leading oil companies in the country have appealed to the President with appropriate initiative. Experts believe that the so-called “bodyazhnogo” gasoline, whose share in the market is about 16%, with an operating order of collection of excise duty does not bring the state a dime. If you enter it in the “official turnover”, it is likely that the need for the excise tax increase will disappear by itself.
The current procedure for levying excise duty implies that the payment is taken at the refineries. Since April 1, the excise tax increases 7530 rubles per ton up to 10 130 rubles. A letter to the President urging them to postpone the payment of fuel excise from refineries to gas stations was signed by the heads of leading oil companies, including the President of “LUKOIL” Vagit Alekperov and the President of “Rosneft” Igor Sechin. In “Rosneft” comments on the “news” contained in the letter of offer: Rosneft proposes to charge excise taxes on fuels not sold refineries, and fuel sold at the pump. This is perfectly natural because, in fact, the excise tax is a sales tax. Transfer payments of excise duty from the refineries to the gas station puts all market participants — both vertically integrated companies and a small network of fueling stations — in the same conditions. Now refineries pay the excise tax on fuels, which is not sold to end customer actually lend to the budget.”
In his address to Vladimir Putin, the oil industry noted that the existing order of things “negative impact on cash flows and financial position of oil companies, the refining margin which declined significantly in connection with the implementation of “big tax maneuver” and the decision to increase excise duty from 1 April 2016″.
Calculations of the company “Infotech-Terminal” come from the fact that the market sold large volumes of the “left” or “bodyazhnogo” gasoline. The company experts estimate its share at 16%, or 6.23 million tonnes of which are realized on the domestic market of 40 million tonnes, “the Official data on the sales of counterfeit gasoline, of course, absent. However, to estimate the volume of sales of this, as they say, “bodyazhnogo” gasoline can be quite accurate. “Bodyazhnogo” gasoline in industrial quantities make on tank mixing and a mini-refinery… About half the gasoline are converted to low-grade “bodyazhnogo” gasoline. Sale of counterfeit gasoline at the Russian stations is estimated as half of the volume of production straight-run gasoline,” — said in the explanation of the calculations.
If you collect the excise duty in including “bodyazhnogo” gasoline — in other words, to transfer the excise duty on petrol stations, — the budget may receive more than 63 billion for a new rate of excise duty, according to the company “Infotech-Terminal”. At the old rate the amount to almost 47 billion. This compares with an effect that is expected from the increase in the excise duty during the current mode of payment — 92.6 billion rubles.
General Director of “InfoTEK-Terminal” Rustam Tankaev notes that the Finance Ministry’s position is clear:
— In Russia only 38 large refineries and more than 25 thousand gas stations. The officials simply do not want to mess with a large number of taxpayers. But if 20 years ago it was really impossible task, but today all the stations are equipped with automated systems for accounting of sales and the calculation of the excise tax now is a simple technical task.
On this fact I draw the attention of the head of the oil companies in a letter to the President: “the Implementation of suggestions becomes possible in connection with the development and implementation of the new Federal tax service of kontrolno-cash technics with advanced software that allows the tax authorities to obtain real-time information on commodity-money turnover of retailers, including gas stations”.
The Finance Ministry does not agree with this reasoning.
— We do not support oil companies, — said “Izvestia” a conversion of the oil source in the Ministry. — Firstly, there is a purely administrative case: do excise taxpayers tens of thousands of stations instead of thirty oil refineries, to monitor tens of thousands of taxpayers instead of thirty is a significant increase in the burden on administrators at a significantly reduced collection. Secondly, the levy of excise duty only after refueling is technically not possible: not all the fuel sold at the pump, the part can be purchased from large consumers (carpool, agricultural producers, transport enterprises, large factories, the army, FEMA, etc.) in bulk at the refinery. The proposal to levy excise duty only at the pump allows you to excise the portion of fuel that does not fall on the gas station.
However, Rustam Tankaev insists that the officials have chosen the simplest but not the most effective solution.
— You need to properly administer the gasoline market, and then the budget will receive additional revenue without increasing excise taxes and the inevitable rise in prices. The population is on the verge of their purchasing power now to raise the price of gasoline wrong, because it will reduce consumption, he said.