graduate student from 01.01.2023 until now
Ministry of Finance of the Russian Federation (Department of Accounting, Financial Reporting and Auditing Regulation, Consultant)
employee from 01.01.2024 until now
Russian Federation
UDC 336.22
UDC 657.6
The purpose of the work is to study the methodological features of accounting for negative excise taxes using a damping mechanism, as well as to summarize approaches to disclosing information about them in individual and consolidated financial statements of Russian oil companies. It has been established that the negative excise tax as an element of the damping mechanism is a «budget subsidy» (in the economic sense), a tool to support oil refineries. At the same time, the negative excise tax as a financial support tool is compensatory (aimed at compensating for lost income) and investment (aimed at stimulating investment activity and improving the efficiency of domestic production of petroleum products). Three approaches to accounting for negative excise tax are described, a scheme for its accounting in accounting accounts is presented, and explanations regarding the applicability of Russian accounting standards are given. It is concluded that from the point of view of the principle of priority of economic content over the legal form, negative excise tax should be recognized as income (revenue).
negative excise tax, reverse excise tax, refundable excise tax, damping mechanism, tax maneuver, accounting for excise taxes, tax deduction
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