The document unifies excise tax rates on ethyl alcohol, alcohol-containing products, as well as alcohol products with a volume fraction of ethyl alcohol of more than 9%. In 2020, they will amount to 544 rubles per liter, in 2021 - 556, in 2022 - 589, for denatured alcohol - 111, 115 and 120 rubles per liter, respectively.
The law refers to excisable goods wine materials (except for distillates intended for production), grapes that are used for the production of wine, sparkling wine (champagne), liqueur wine, and alcoholic beverages made using the full-cycle technology.
Taxpayers producing these beverages and liquids will be eligible to receive tax deductions subject to the proper use of excisable materials.
In 2020, excise tax rates for still wines will increase from 18 to 31 rubles per 1 liter, for sparkling ones - from 36 to 40.
The excise rate for carbonated wine drinks made without the addition of rectified ethyl alcohol in 2020 will be 40 rubles per liter, in 2021 - 41, in 2022 - 43, for non-carbonated wine drinks and other wines, including fruit, 31, 32 and 33 rubles, respectively.
For wine materials, grape must, fruit must (which also become excisable goods), the excise rate in 2020 will be 31 rubles per liter, in 2021 - 32, in 2022 - 33 rubles, for grapes - 30, 31 and 32 rubles per ton, respectively.
The law will enter into force on January 1, 2020.
A bill to increase excise taxes on wine was submitted to the State Duma in July.
Earlier, the president of the Union of Winegrowers and Winemakers of Russia Leonid Popovich in an interview with the 360 channel commented on the proposal to increase excise taxes on wine.