Особливості адміністрування і аудиту акцизного податку з пива солодового

Abstract

Здійснено характеристику підакцизних товарів та ставок акцизного податку на пиво солодове. Визначено завдання аудиту акцизного податку та наведено кореспонденцію рахунків його справляння. Проведено моніторинг кількості декларантів акцизного податку з пива солодового в Україні. Визначено чинники, які впливають на адміністрування акцизного податку з пива солодового до бюджету. Проаналізовано основні показники декларації з акцизного податку підприємства галузі пивоваріння. Сформульовано точку зору щодо оптимізації ставок акцизного податку на алкогольні напої, зокрема на пиво солодове. Introduction. The role of excise tax in social and economic processes is determined by its ability to regulate the interest of producers before entering such industries as brewing. The excise tax is an effective instrument for realizing in the interests of society the strategic purposes and objectives of the state policy - socio-economic and fiscal. It is a basic of the sustainable development of the country. Thus, it is expedient to study the main trends of administration and audit of the excise tax on beer in Ukraine. The purpose of the article is to study the tasks and procedures for administering and audit- ing the excise tax for producers of malt beer. Results. Characterization of excisable goods and rates of excise duty on malting beer is carried out. The task of audit of excise tax is determined. The article presents the correspond- ence of accounts for the excise tax on alcoholic beverages. The number of declarants of the ex- cise tax on malt beer in Ukraine has been monitored. The factors that influence the administra- tion of the excise tax from the malt to the budget are determined. The article analyzes the main indicators of the excise tax declaration of the brewing enterprise. A viewpoint on optimization of excise tax rates for alcoholic beverages, in particular for malting beer, is formulated. Focused attention is paid to the role of the excise tax on alcoholic beverages (beer) for the financial re- sources of the states. The expediency of the strengthened tax regulation of the alcoholic drinks market in Ukraine was noted. Conclusions. The main problems of administration and audit of the excise tax are related to the growth of fiscal opportunities and the reduction of regulatory influence. Therefore, there is a need for a significant improvement of the procedure for charging and paying excise by enhancing its regulatory properties and expanding the tax base.