第七章外國(guó)消費(fèi)稅制學(xué)習(xí)目標(biāo)：通過(guò)本章的學(xué)習(xí)，學(xué)生應(yīng)該能夠掌握以下內(nèi)容：消費(fèi)稅產(chǎn)生的背景及發(fā)展趨勢(shì)世界各國(guó)消費(fèi)稅功能定位及制度設(shè)計(jì)英國(guó)的消費(fèi)稅制度法國(guó)的消費(fèi)稅制度加拿大的消費(fèi)稅制度世界范圍內(nèi)消費(fèi)稅改革的國(guó)際趨勢(shì)第七章外國(guó)消費(fèi)稅制第一節(jié)消費(fèi)稅概述第二節(jié)英國(guó)的消費(fèi)稅制度第三節(jié)法國(guó)的消費(fèi)稅制度第四節(jié)加拿大的消費(fèi)稅制度第五節(jié)比較與借鑒第一節(jié)消費(fèi)稅概述消費(fèi)稅的產(chǎn)生和發(fā)展消費(fèi)稅的功能定位消費(fèi)稅的征稅范圍消費(fèi)稅的計(jì)稅方法一、消費(fèi)稅的產(chǎn)生和發(fā)展（一）消費(fèi)稅的界定一種解釋認(rèn)為，消費(fèi)稅(excisetax)是對(duì)商品銷售課征的稅，屬于間接稅的范疇。這種含義的消費(fèi)稅課稅基礎(chǔ)是消費(fèi)品，但并非所有的消費(fèi)品，而是對(duì)消費(fèi)品的稅目有所選擇。除少數(shù)國(guó)家以取得財(cái)政收入為主要目的外，多數(shù)國(guó)家設(shè)立這種稅的主要目的是為了配合增值稅等主要流轉(zhuǎn)稅種，達(dá)到調(diào)節(jié)經(jīng)濟(jì)的目的。另一種解釋認(rèn)為，消費(fèi)稅是指對(duì)消費(fèi)支出課征的稅，簡(jiǎn)稱支出稅（ExpenditureTax）。消費(fèi)支出稅是所得課稅的一種特殊形式，這種稅的課征對(duì)象是個(gè)人及其家庭在一定期間的應(yīng)稅消費(fèi)額，即所得額扣除所得稅和儲(chǔ)蓄額后的余額，是所得的一部分。因此，對(duì)消費(fèi)支出課稅實(shí)際上屬于對(duì)所得課稅的一種特殊形式。（二）消費(fèi)稅的發(fā)展沿革古羅馬帝國(guó)時(shí)代，農(nóng)業(yè)、手工業(yè)逐漸有了發(fā)展，對(duì)商品課征的各種稅，如鹽稅、酒稅、礦產(chǎn)品稅、皮毛稅等，即消費(fèi)稅。19世紀(jì)中葉以后，由于以所得稅為代表的直接稅制體系的發(fā)展，作為商品課稅主要形式的消費(fèi)稅占各國(guó)稅收收入中的比重已經(jīng)下降，但因其具有獨(dú)特的財(cái)政功能和經(jīng)濟(jì)調(diào)節(jié)作用，仍受到各國(guó)政府的普遍重視。OECD成員國(guó)消費(fèi)稅占稅收總額的平均比重為10.8%，消費(fèi)稅占GDP的比重為3.7%二、消費(fèi)稅的功能定位（一）消費(fèi)稅的特征1、目標(biāo)明確，調(diào)節(jié)靈活消費(fèi)稅是對(duì)某些消費(fèi)品和消費(fèi)行為征收的一種稅。它具有選擇性、靈活性特征，導(dǎo)向性強(qiáng)。2、稅負(fù)彈性大，政策鮮明消費(fèi)稅是按照選定的消費(fèi)品分別確定不同稅率，項(xiàng)目之間的稅負(fù)水平彈性很大，高低懸殊。這種多稅率、差距大的特點(diǎn)，體現(xiàn)了國(guó)家有關(guān)政策的需要。3、財(cái)源集中，征收方便4、易于控制減免稅（二）消費(fèi)稅的調(diào)節(jié)功能

按消費(fèi)稅具體調(diào)節(jié)功能，消費(fèi)稅可分為四種類型：1、限制性消費(fèi)稅最大特點(diǎn)是通過(guò)課征消費(fèi)稅來(lái)抑制或限制某些特定產(chǎn)品的消費(fèi)或相關(guān)的行為，即“寓禁于征”。2、奢侈品消費(fèi)稅針對(duì)增值稅或銷售稅普遍調(diào)節(jié)的缺陷而特別設(shè)立的。3、使用費(fèi)性質(zhì)的消費(fèi)稅—汽車消費(fèi)稅世界公認(rèn)的具有使用費(fèi)性質(zhì)消費(fèi)稅。包括：（1）汽車燃料稅；（2）購(gòu)買汽車需要交納的貨物稅；（3）與汽車的所有權(quán)或使用有關(guān)的稅。4、體現(xiàn)政府特定政策的消費(fèi)稅—環(huán)境稅環(huán)境稅是以法律形式明確規(guī)定污染環(huán)境者要根據(jù)其排放污染物的種類、濃度和數(shù)量課征的一種稅，是特別的消費(fèi)稅。三、消費(fèi)稅的征稅范圍（一）影響消費(fèi)稅征稅范圍的因素

1、體現(xiàn)寓禁于征的精神

2、抑制消費(fèi)，引導(dǎo)正確的消費(fèi)方向

3、體現(xiàn)政策的某些政策意圖

4、稅源大，可提供充裕收入的項(xiàng)目

5、歷史因素（二）消費(fèi)稅的課征范圍從各國(guó)開(kāi)征消費(fèi)稅的實(shí)踐看，消費(fèi)稅征稅范圍分有限型、中間型和延伸型三種類型:1、有限型消費(fèi)稅

2、中間型消費(fèi)稅

3、延伸型消費(fèi)稅1、有限型消費(fèi)稅有限型消費(fèi)稅的征稅范圍僅限于傳統(tǒng)的貨物項(xiàng)目(Honduras)包括：煙草制品、酒精飲料、石油制品，機(jī)動(dòng)車車輛和各種形式的娛樂(lè)活動(dòng)，有的國(guó)家還包括糖、鹽、軟飲料等某些食物制品，及鐘表、水泥等。從總體上看，有限型課征消費(fèi)稅的征稅范圍通常不會(huì)超過(guò)10～15個(gè)品目。2、中間型消費(fèi)稅中間型消費(fèi)稅應(yīng)稅貨物的品目約在15～30種左右除包括傳統(tǒng)的消費(fèi)稅品目外，還涉及到食物制品、如牛奶和谷物制品、有些國(guó)家還包括一些廣泛消費(fèi)的品目，如紡織品、鞋類、藥品，以及某些奢侈品，如化妝品、香水等。甚至有些國(guó)家還涉及到某些生產(chǎn)資料，如水泥、建筑材料、顏料、油漆等。采用中間型課征范圍的國(guó)家約占實(shí)行消費(fèi)稅國(guó)家的30%。(Uruguay)3、延伸型消費(fèi)稅延伸型消費(fèi)稅的應(yīng)稅項(xiàng)目最廣，除了中間型課征范圍包括的應(yīng)稅項(xiàng)目外，還包括更多的消費(fèi)品，如收音機(jī)、空調(diào)器、電視機(jī)、冰箱、音響、攝影器材、電器設(shè)備，及一些生產(chǎn)性消費(fèi)資料，如鋼材、鋁制品、塑料、樹(shù)脂、橡膠制品、木材、電纜、電池等。實(shí)行延伸型消費(fèi)稅的國(guó)家有日本、希臘、牙買加、Nicaragua、海地、巴勒斯坦、尼泊爾、韓國(guó)、印度、Egypt、利比亞、孟加拉國(guó)、尼日利亞、加納等20多個(gè)國(guó)家，其中日本、韓國(guó)和印度等國(guó)的消費(fèi)科應(yīng)稅品目幾乎包括全部的工業(yè)品。四、消費(fèi)稅的計(jì)稅方法（一）消費(fèi)稅的價(jià)外稅與價(jià)內(nèi)稅

1、價(jià)外稅在商品與勞務(wù)的價(jià)格之外,另加一筆消費(fèi)稅,是消費(fèi)稅負(fù)擔(dān)的公開(kāi)形態(tài)。有些國(guó)家對(duì)毒品、賭博以及某些對(duì)環(huán)境污染的行為，規(guī)定價(jià)外稅計(jì)列，以限制其消費(fèi)。

2、價(jià)內(nèi)稅稅款包含在貨物價(jià)格之內(nèi)價(jià)內(nèi)稅情況下稅負(fù)轉(zhuǎn)嫁較隱蔽（二）消費(fèi)稅的從價(jià)稅與從量稅

1、從價(jià)稅

2、從量稅消費(fèi)稅的從價(jià)課征與從量課征各有利弊。在物價(jià)基本穩(wěn)定的情況下，兩者僅是征管手續(xù)上的區(qū)別。從量征稅與市場(chǎng)價(jià)格高低沒(méi)有直接聯(lián)系，計(jì)算簡(jiǎn)單。在物價(jià)波動(dòng)的情況下，從價(jià)課征與從量課征對(duì)政府財(cái)政收入和消費(fèi)者的負(fù)擔(dān)會(huì)有很大不同。過(guò)去湖北磷礦石按15元每噸的固定稅額實(shí)行從量計(jì)征。自2013年湖北省磷礦石資源稅實(shí)行從價(jià)定率征收，稅率為10%。對(duì)磷礦石征收的價(jià)格調(diào)節(jié)基金和其他政府性基金項(xiàng)目予以取消。湖北省探明磷礦資源儲(chǔ)量為30.4億噸，年均產(chǎn)量已超2000萬(wàn)噸，居全國(guó)第一。按過(guò)去資源稅政策，2011年全省磷礦石資源稅為3.3億元，占全省資源稅的比重為32.57%。近年來(lái)，湖北省磷礦量?jī)r(jià)齊升、持續(xù)攀高，從量計(jì)征模式因稅額較低且缺乏彈性，磷礦開(kāi)采企業(yè)和個(gè)人利潤(rùn)空間不斷擴(kuò)大，甚至暴富。資源稅從價(jià)計(jì)征改革是湖北省轉(zhuǎn)方式、調(diào)結(jié)構(gòu)的重要抓手。從價(jià)計(jì)征后，稅收與資源調(diào)價(jià)掛鉤，可實(shí)現(xiàn)資源稅與礦石價(jià)格、企業(yè)盈利水平同步增長(zhǎng)。同時(shí)，通過(guò)擠壓高品位資源經(jīng)營(yíng)者的利潤(rùn)空間，可使磷礦石開(kāi)采和加工企業(yè)更加重視中低品位礦石的開(kāi)采和利用，減少“采富棄貧”、浪費(fèi)資源現(xiàn)象的發(fā)生。第二節(jié)英國(guó)消費(fèi)稅英國(guó)有10類消費(fèi)稅，包括總量稅（AggregatesLevy）、航空乘客稅（AirPassengerDuty）、酒稅（Alcoholduties）、博彩稅（Betting,gamingandlotteryduties）、氣候變化稅和碳排放底價(jià)（ClimateChangeLevyandCarbonPriceFloor）、碳?xì)浠衔镉投悾℉ydrocarbonoilsduties）、保險(xiǎn)費(fèi)稅（InsurancePremiumTax）、土地填埋稅（LandfillTax）、飲料業(yè)稅（SoftDrinksIndustryLevy）、煙草稅（Tobaccoduties）。一、AggregatesLevyWhatisaggregateForthepurposesofAggregatesLevy,aggregateisrock,gravelorsandandanythingincorporatedinthemorwhichnaturallyoccursmixedwiththem.WhenthelevyappliesThelevyapplieswhentaxableaggregateiscommerciallyexploitedintheUKand?UKwaters.Youdonothavetopaythelevyonaggregateifit:isnotcommerciallyexploitedis

exempt,but?youmayhavetotellusaboutitisthe

productof?anexemptprocesswasusedbeforefor

constructionpurposes

(recycledaggregate)hasalreadyhadthelevyappliedandwasnotrelievedlaterCommercialexploitationCommercialexploitationhappenswhenaggregateisexploitedinthecourseofbusiness.Theexploitationiswhenaggregateis:removedfrom:its

originatingsitea

connectedsite

(registeredunderthesamename)asiteitwasmovedto,toapplyan?exemptprocess,butthiswasnotcarriedoutusedfor?constructionpurposesmixedwithanythingotherthanwater,exceptin?specialcircumstancessuppliedtoanotherpersonThefirstofthesetohappenwilltriggerthelevy.Youwillneedto

registerforthelevy

ifyouareresponsibleforexploitingorintendtoexploittaxableaggregateintheUKforcommercialreasons.UnlikeVATthereisnominimumturnoveroftaxableproductbelowwhichregistrationisnotnecessary.RatesofAggregatesLevyRatefrom1April2020Ratefrom1April2021Taxableaggregate￡2.00/tonne￡2.00/tonneWhocanclaimreliefAreliefisacreditorrepaymentofthelevywhichyoucanclaimundercertaincircumstances.Youcanonlyclaimifyouarethepersonwhocommerciallyexploitedtheaggregateandaccountedforthelevy.Intermediariesandbrokerscannotclaimtherelief.Youmusthaverecordsthatshowyou’reentitledtoclaimrelief.WhenyoucanclaimreliefYoucanclaimarelieffromthelevyforaggregatethatis:usedincertainindustrialoragriculturalprocessesexportedfromtheUKintheformofaggregateusedinanexemptprocessafterthelevyhasbeenaccountedforonitdisposedofordumpedby:returningit,unprocessedtoitsoriginatingsiteoraconnectedsiteremovingittolandfillusingitforbeachreplenishmentIftheaggregateisusedforlandfillsiteengineeringlikeconstructingapermanentcapordrainage,orotherconstructionpurposesonthesite,it’snottruewastesothelevywillapply.Spoil,off-cutsandby-productsfromanexemptprocessaretaxableiftheyarecommerciallyexploitedunlesstheyarespecificallyexempt.Youmayalsobeabletoclaimbaddebtrelief.WhentosendyourreturnWe’llsendyouanoticetofileyourreturn(formAL100)within2weeksoftheendofeachaccountingperiod.You’llbegivenadeadlineforsendingthereturnwhichisusuallythelastworkingdayofthemonthfollowingtheendofthereturnperiod.Thisexcludesanyweekendsorpublicholidays.Wemayissueyoua￡250penaltyifyoudonotfileyourreturnontime.WhentopayEachreturnwillshowthedatewhichyoumustsenditbacktoHMRCby.Unlessyou’reonnon-standardaccountingperiods,theduedateisthelastworkingdayofthemonth(excludinganyweekendsorpublicholidays)followingtheendofthereturnperiod.HMRCoffersa7day

delayedpaymentconcession

ifyoupayby

DirectDebit.Howmuchtimetoallow

MakesureyoupayHMRCbythedeadlineoryoumayhaveto

payapenalty.

Thetimeyouneedtoallowdependsonhowyoupay.PaymentmethodTimeallowanceDirectDebit10workingdaysOnlineortelephonebanking(FasterPayments)SameornextdayCHAPSSameornextdayBacs3workingdaysBychequethroughthepost3workingdaysIfthedeadlinefallsonaweekendorbankholiday,makesureyourpaymentreachesHMRConthelastworkingdaybefore(unlessyou’repayingby

FasterPayments).二、AirPassengerDutyAirPassengerDutyforplaneoperatorsWhoshouldregisterYoumustregisterandpayAirPassengerDutyifyouoperateafixedwingplanefromanyUKairportthat:weighs5.7tonnesormoreisfuelledbykerosenecarriespassengers,whethertheyhavepaidfortheflightornotRatebandsThereare2destinationbands:‘A’wherethedistancefromLondontothedestinationcountry’scapitalcityisbetween0to2,000miles‘B’wherethedistancefromLondontothedestinationcountry’scapitalcityisover2,000milesDutyischargedoneachpassengerattheratefortheplacewheretheirjourneyends(theirfinaldestination).BandAdestinationsare:allcountriesintheEUandEEAincludingCorsica,Gibraltar,Madeira,Sicily,Svalbard,TheAzores,TheBalearicIslands,TheCanaryIslandsandWesternSaharanon-EUcountries–Morocco,Libya,Algeria,Tunisiaindependentregions–theChannelIslands,IsleofMannon-EUcountries–Albania,Andorra,Switzerland,NorthMacedonia,Turkey,Ukraine,RussianFederation(westoftheUralsonly),Greenland,FaroeIslands,SanMarino,Serbia,RepublicofMoldova,Monaco,Montenegro,BosniaandHerzegovina,Belarus,KosovoAnyotherdestinationfallsintobandB.RatetypesThereare3ratesofdutyforeachdestinationbanddependingontheclassoftravel.ReducedrateFortravelinthelowestclassoftravelavailableontheplaneforseatpitcheslessthan1.016metres(40inches).StandardrateFortravelinanyotherclassoftravelorwheretheseatpitchismorethan1.016metres(40inches).HigherrateFortravelinplanesof20tonnesormoreequippedtocarryfewerthan19passengers.

RatesforflightsstartingintheUK

DutyratesforflightsstartingfromUKairports,excluding

NorthernIreland

andthe

ScottishHighlandsandIslandsregion.

Ratesfrom1April2022

Destination

bandsReduced

rateStandard

rateHigher

rateBandA￡13￡26￡78BandB￡84￡185￡554Ratesfrom1April2021Destination

bandsReduced

rateStandard

rateHigher

rateBandA￡13￡26￡78BandB￡82￡180￡541RatesforflightsstartinginNorthernIrelandYoudonotpaydutyondirectlong-haulflightsdepartingfromairportsinNorthernIreland.Aflightisa‘directlong-haulflight’when:thepassenger’sjourneybeginsfromanairportinNorthernIrelandthefirstpartofthejourneyistoadestinationoutsidebandAthatpartofthejourneyisdirectanddoesnotconnectelsewherebeforehandRatesfrom1April2022

Destination

bandsRates

(reduced,

standard

or

higher)

DirectIndirectBandAReduced￡13￡13-Standard￡26￡26-Higher￡78￡78

BandBReduced￡0￡84-Standard￡0￡185-Higher￡0￡554Ratesfrom1April2021Destination

bandsRates

(reduced,

standard

or

higher)

DirectIndirectBandAReduced￡13￡13-Standard￡26￡26-Higher￡78￡78

BandBReduced￡0￡82-Standard￡0￡180-Higher￡0￡541ExemptionsfromAirPassengerDutyScottishHighlandsandIslandsPassengerscarriedonflightsleavingfromairportsintheScottishHighlandsandIslandsregionareexempt.Thisareaisdefinedas:theHighlandRegion,WesternIslesIslandsArea,OrkneyIslandsArea,ShetlandIslandsArea,ArgyllandButeDistrict,Arran,GreatCumbraeandLittleCumbraeintheMorayDistrict,theparishesofAberlour,Cabrach,Dallas,Dyke,Edinkillie,Forres,Inveravon,Kinloss,Kirkmichael,Knockando,Mortlach,RaffordandRothesPassengersonflightsfromotherareasoftheUKtoairportsinthisregionarenotexempt.ChildrenChildrenunder2yearsoldwithoutaseatareexemptfromAirPassengerDuty,itdoesnotmatterwhatclasstheytravelin.However,ifaseatispurchasedforaninfant,theywillonlybyexemptfromAirPassengerDutyifthey’reinthelowestclassoftravel.Childrenunder16yearsoldonthedateoftheflight,andinthelowestclassoftravel,areexempt.Ifchildrenunder16yearsoldaretravellinginanyotherclassorinbusinessjets,theyarenotexempt.PeoplecarryingoutcertaindutiesSomepeopleareexemptiftheyhavedutiesonaflight.Theseareflightcrewsandcabinattendants,andpeoplewiththefollowingduties(aslongastheytravelattheairline’sexpense):escortingapassengerorgoodsundertakingrepair,maintenance,safetyorsecurityworkpreparingandhandlingoffoodanddrinkAllthesepeoplearealsoexemptiftheycarryoutthesedutieswithin72hoursoftheflightending.Thisexemptionappliestopeoplewhobeginareturnjourneywithin72hoursofcarryingoutthesedutiesaslongasthejourneyiseithertotheplace:wherethey’renormallystationedfromwheretheynormallyoperateTheyarenotexemptfromdutyifthey:travelasapassengerarenotdoingthesedutiesarenotreturningtobaseafterfinishingthesedutiesonapreviousflightPassengerscarriedunderastatutoryobligationPassengerscarriedfreeofchargeunderastatutoryobligationareexempt.Thisincludespeople:refusedadmissiontotheUKwhomustberepatriatedattheairline’sexpensewhoareonboardtoinspecttheplaneorcrew,likeCivilAviationAuthorityflightoperationsinspectorsTransitpassengersApassengeronaplanethatmakesastopenroutebutdoesnotchangeplanesisexemptforthelegofthejourneyimmediatelyafterthestop.PassengersonconnectingflightsApassengerwhoisonaconnectingflightisexemptonthesecondornextflightoftheirjourney.Thesecondornextflightonajourneymaybetreatedasconnected,dependingonwhetherthatflightistoadomesticorinternationaldestination.IfapassengertravelsinthelowestclassoftravelonaflightfromaUKairportthatconnectstoaflightwheretheyarenotinthelowestclassoftravel,thestandardrateofdutyapplies.EmergencyorpublicserviceflightsWhenaplaneoperatesasamilitaryflightperformedbymilitaryplanes,police,customsorsearchandrescueflights,they’reexcludedfromduty.Thisalsoincludesplanesusedfor:humanitarianflightsandauthorisedemergencymedicalserviceflightsflightsoperatedunderapublicserviceobligationflightsoperatedforresearchandtrainingShortpleasureflightsPassengerscarriedonflightsthatlast60minutesorlessandbeginandendatthesameplaceareexempt.Measurethe60minutesfromtheplane’sdoorsclosingtothemreopening.CircumstancesbeyondthecontroloftheairlineIfflightdetailsordestinationschange,forexample,duetobadweatherormechanicalfailure,basetheliabilityontheoriginalplannedflightdetailsanddestination.Malfunctioningofaplaneorbadweathercouldmeanpassengersaretransferredtoanotherplane,notnecessarilyoperatedbythesameairline.Inthesecasesaflightinterruptionmanifestispreparedlistingthepassengerdetails.Ifthishappensthenewoperatorshouldpayanyduty.NATO

flightsNATO

visitingforcesand

NATO

InternationalMilitaryHeadquarters(IMHQ)areexemptfromdutiesiftheymaketheflightsforofficialpurposes.Thereare2categoriesfortheconcession:wetchartersindividualtravelReturnsandpaymentsOnceyouhaveregistered,wewillsendyouamonthlyorannualnoticetofile.Wewilltellyouthedeadlineforsubmittingyourreturnandpayingduty.Signintosubmityourreturnandpayanydutydue.YouwillneedtheGovernmentGatewayuserIDandpasswordyouusedwhenyouregistered.Ifyourreturnorpaymentarelate,wemayissueapenalty.Wewillincludearemittanceadviceshowingtheaddresstosendyourpaymentto.Includethisremittanceadvicewithyourpayment.Ifyoucannotaccountfordutyonthebasisofcalendarmonths,youcanaskforreturnstomatchyouraccountingperiods.Ifyourreturndeadlinefallsonaweekendorbankholiday,yourreturnandpaymentmustreachusonthelastworkingdaybeforeyourdeadline.HMRCcanaskyoutopayadepositorbondiftheythinkthere’sariskyouwillnotpayyourtaxordutyontime,oryouhaveappointedanadministrativerepresentative.AnnualaccountingIfyourbusinessislikelytopay￡500,000dutyperyearorless,youmaybeabletousetheAnnualAccountingScheme.ApplyforpermissiontosubmitAirPassengerDutyReturnsannuallyYoucanchoosetosubmityourAirPassengerDutyReturnannuallyifyouestimatethatyouwillnotbeliableformorethan￡500,000ofduty.HowtosubmitareturnWe’llsendyou,oryourfiscaloradministrativerepresentative,anoticetofileyourreturn.Thiswilltellyouwhenyouhavetofileareturnby.Ifyou’vejustjoinedtheAnnualAccountingScheme,yourfirstreturnwillcoverfromthedateyoujointheschemeto31March.Furtherreturnswillcoverfrom1Aprilto31Marchthenextyear.You’llneedtosendanAirPassengerDutyReturnonline.AlcoholdutyBeerDutyCiderDutyWineDutySpiritsDutyBeerDutyBeerDutyischargeableonthefollowingtypesofbeeriftheirstrengthismorethan1.2%alcoholbyvolume(ABV):aleporterstoutanyotherdescriptionofbeeranythingelsemadeorsolddescribedasbeerorabeersubstitute,includingbeermixedwithnon-alcoholicdrinks-forexampleshandyBeerisliableforBeerDutyassoonasit’s‘produced’.Thisiswhentheearliestoftheeventsbelowtakesplace.Whenthebeeris:packagedremovedfromthebreweryconsumedlostfitforconsumptionBeerDutyratesMostbeersarechargedGeneralBeerDuty,butthereareadditionalratesforhighandlowstrengthbeer.AlcoholDutyratesfrom1February2019

BeerAlcoholtypeRateperhectolitrepercentofalcoholinthebeerBeer-GeneralBeerDuty￡19.08Beer-highstrength:

Exceeding7.5%abv-inadditiontotheGeneralBeerDuty￡5.69Beer-lowerstrength:

Exceeding1.2%-notexceeding2.8%abv￡8.42ReducedratesforsmallbrewersIfyouproducednomorethan60,000hectolitresofbeerinthepreviouscalendaryearyoumaybeentitledtoareduceddutyrate.ThereducedratesarepartoftheSmallBreweries’Reliefschemeandhaveaslidingscale.Reductionsstartat50%forproductionof5,000hectolitresorlessanddecreaseforlargerproductionvolumes.DifferentratesforbeermixedwithspiritsYouwillneedtopaySpiritsDutyinsteadofBeerDutyifyoumixbeerwithspirits,producingarecognisableincreaseinthealcoholicstrength.Thisappliesevenifthemajorityofthefinalproductisbeer.ReturnsandpaymentsYouhavetosubmitaBeerDutyreturn(formEX46)toHMRCbythe15thdayofthemonthafteryouraccountingperiod.Youshoulddothisevenifyourdutyliabilityisnil.YoumustthenpayanyBeerDutydeclaredonyourreturnbythe25thdayofthenextmonth(normallybyDirectDebit).Wherebeerisplacedinanexcisewarehouse,youmustpaytheBeerDutyusingeither:formsW5orW5DtheAlcoholandTobaccoWarehousingDeclarations(ATWD)onlineserviceCiderDutyDutyischargedonciderthat’smadetosellandis:madebyfermentingappleorpearjuiceandonlyaddingpermittedingredientsmorethan1.2%butlessthan8.5%alcoholbyvolume(ABV)Inthisguide,‘cider’referstobothappleciderandperry(pearcider).JuicerequirementsforciderBeforefermentationtakesplace,themixtureyouusetomakecidermusthaveatleast35%appleorpearjuiceatagravityof1,033degreesorabove.Thefinalproductmustalsocontainatleast35%appleorpearjuiceatagravityof1,033degreesorabove.Youcandilutethejuicewithwater,oritcanbeconcentratedorcomefromthedilutionofconcentratedjuice.If2ormorepre-fermentationmixesareblended,thepre-fermentationmixturesaretakenasawholewhenestablishingvolumesandstrengths.Ifaciderismadebyblending2ormoreciders,thepre-fermentationmixturesforeachofthesecidersaretakenasawhole.SparklingciderYoumustpaythesparklingciderratesofdutyiftheciderhasan

ABV

ofmorethan5.5%butnotmorethan8.5%

ABV

and:it’sinaclosedbottlewithexcesspressure,duetocarbondioxide,of3barsofpressureormoreat20°Cregardlessofpressure,it’sheldinaclosedbottlewitha‘mushroom-shapedstopper’heldinplacebyatieorfasteningLowstrengthciderYoudonotpaydutyonciderthathas1.2%

ABV

orless.Butyoumustrecorddetailsofthemanufacturingoperationsinyourproductionrecords.Youcanmovetheciderusingyourcommercialdespatchdocuments.Ciderthat’sclassifiedas‘made-wine’Ciderisclassifiedas‘made-wine’if:ithas8.5%

ABV

ormorethelabelofthecontainerortheaccompanyinginvoiceordeliverynoteshowsit’s8.5%

ABV

ormoreitcontainsanyingredientthataddscolourorflavourandisnota

permittedciderorperryingredient

(becausetheingredientisnotonthelist,orisabovethemaximumconcentration)YoumustpayWineDutyifyourciderisclassifiedas‘made-wine’.DutyratesYouneedtocalculatethedutyonanyciderthat:isover1.2%alcoholbyvolume(ABV)haspassedthe

dutypointisnotin

dutysuspensionisnotcoveredbya

reliefYoumustmakesureyoucorrectlycalculatethe

strengthandvolumeofyourcider.Howmuchdutyyoupaydependsonthestrengthoftheciderorperryandwhetherit’sstillorsparkling.

CiderDutyratesfrom1February2019

CiderandperryAlcoholtypeRateperhectolitreofproductStillciderandperry:

Exceeding1.2%-notexceeding6.9%abv￡40.38Stillciderandperry:

Exceeding6.9%-lessthan7.5%abv￡50.71Stillciderandperry:

Exceeding7.5%-lessthan8.5%abv￡61.04sparklingciderandperry:

Exceeding1.2%-notexceeding5.5%abv￡40.38sparklingciderandperry:

Exceeding5.5%-lessthan8.5%abv￡288.1WhoneedstoregistertomakeciderIfyoumakemorethan7,000litresofciderayeartosell,andit’smorethan1.2%ABV,youmustregisterforCiderDutywithHMRCandpayduty.Youmustalsoberegisteredifyoumakecidersparkling,unlessyouplantocarryoutthisprocessinanexcisewarehouse.Youcanmakestillandsparklingcideronthesameregisteredpremises.ClaimanexemptionfromregistrationYoucanapplyforanexemptionfromregistrationifyoumake,orexpecttomake,lessthan7,000litresofciderinarolling12monthperiod.Youcanaskforanexemptionfromregistrationonline.Ifyoumakemorethan7,000litresinayear,youmustregisterwithin30daysofpassingthelimit.Ifyou’veregisteredforCiderDutyandmakelessthan7,000litresinayear,you’llneedtocancelyourregistrationandclaimanexemption.ReturnandPaymentYoumustsubmitthisattheendofeachaccountingperiod.PayCiderDutybythe15thofthemonthafteryouraccountingperiod.Youshouldsubmitareturnevenifyourdutyliabilityisnil.Youraccountingperiodiseithera:calendarmonth4or5weekperiod,aslongasyouagreethisarrangementwithHMRCbeforehandWherethe15thdayfallsataweekendoronapublicholiday,wemusthaveyourreturnandpaymentbythelastworkingdaybeforeit.WineDutyYoupayWineDutywhenyoumakewineor‘made-wine’tosellandit’smorethan1.2%

ABV

(alcoholbyvolume).WhenwinebecomesliabletodutyWinebecomesliabletodutywhenit’s‘produced’.Thisiswhenitsstrengthismorethan1.2%

ABV

orit’simported.WineWineismadebyfermentationoffreshgrapesorgrapemust(freshlypressedfruitjuicethatcontainstheskins,seeds,andstemsofthefruit).Made-wineMade-wineisanyotherdrinkthathasalcoholmadebyfermentation

apartfromcider,notbydistillationoranyotherprocess.Forexample,meadisamade-wine.Beer

maybeclassedasmade-wineifit’smixedwithotherproductsandhasan

ABV

greaterthan5.5%.Inthisguide,‘wine’referstobothwineandmade-wine.FortifiedwineorwinemixedwithspiritsYoumustpaydutyatthe

spiritsduty

rateifyoumake:winestrengthenedtoabove22%

ABVadrinkthat’sclassedasaspiritbecausemostofthevolumeoralcoholofthefinalproductcomesfromthespiritpartSparklingwineYoumustpaythesparklingwineratesofdutyifthewinehasan

ABV

ofmorethan5.5%,butnotmorethan15%

ABV,and:it’sinaclosedbottlewithexcesspressureof3barsormoreat20°Cduetocarbondioxideregardlessofpressure,it’sheldinaclosedbottlewithamushroom-shapedstopperheldinplacebyatieorfasteningLowstrengthwineYoudonotpaydutyonwinethathas1.2%

ABV

orless.Butyoumustrecorddetailsofthemanufacturingoperationsinyourproductionrecords.Youcanmovethewineusingyourcommercialdispatchdocuments.Ifyouwanttomakelowstrengthwinebyremovingalcohol,youshouldcontactthe

exciseenquirieshelpline

who’lladviseyouontherulesthatmayaffecttheprocessyouuse.DutyratesYouneedtopaydutyonanywinethat:isover1.2%

ABV

(alcoholbyvolume)haspassedthe

dutypointisnotin

dutysuspensionisnotcoveredbya

reliefYouneedtomakesureyoucorrectlycalculatethe

strengthandvolumeofyourwine.Howmuchdutyyoupaydependsonthestrengthofthewineandwhetherit’sstillorsparkling.WineDutyratespayablefrom1February2019

Wineandmade-wineWineandmade-wine:

Exceeding1.2%-notexceeding4%abv￡91.68Wineandmade-wine:

Exceeding4%-notexceeding5.5%abv￡126.08Stillwineandmade-wine:

Exceeding5.5%-notexceeding15%abv￡297.57Wineandmade-wine:

Exceeding15%-notexceeding22%abv￡396.72Sparklingwineandmade-wine:

Exceeding5.5%-lessthan8.5%abv￡288.10Sparklingwineandmade-wine:

8.5%andabove-notexceeding15%abv￡381.15AlcoholtypeRateperlitreofpurealcoholWineandmade-wine:Exceeding22%abv￡28.74Youpayspiritsdutyonwinewithmorethan22%

ABV.Whentheratechangesduringanaccountingperiod,youmustfillin2separatereturnsfortheperiod.Markeachreturnaspreorpostbudget.WhopaysthedutyThepersonholdingthewineatthedutypointisliablefortheduty.ReturnsYoumustsubmitthisattheendofeachaccountingperiod.

PayWineDuty

bythe15thofthemonthafteryouraccountingperiod.Youshouldsubmitareturnevenifyourdutyliabilityisnil.Youraccountingperiodiseithera:calendarmonth4or5weekperiod,aslongasyouagreethisarrangementwithHMRCbeforehandWherethe15thdayofthemonthfallsonaweekendorpublicholiday,wemusthaveyourreturnandpaymentbythelastworkingdaybeforeit.SpiritDutySpiritsDutyispayableonanyspirits,oranymixtureorcombinationofspiritswithanythingelse,atastrengthofmorethan1.2%alcoholbyvolume(ABV).SpiritsareliableforSpiritsDutyassoonasthey’vebeenmanufactured.LicensingandapprovalToproducespiritsintheUKbydistillingalcoholicliquidsorbyanyotherprocess,suchascrackingethylenegas,you’llneed:adistiller’slicenceapprovalforyourplantandprocesstoaccountforandpaySpiritsDutytoHMRevenueandCustoms(HMRC)RedistilledormixedspiritsIfyouredistilspiritsorcompoundspiritsbyusingastill,youmusthavearectifier’slicence.Ifyoumixspiritswithanythingapartfromwater,butdon’tuseastilltodoso,youmusthaveacompounder’slicence.Spirits

AlcoholtypeRateperlitreofpurealcoholSpirits￡28.74Spirits-based:Ready-to-drinks￡28.74ReturnsandpaymentsYouneedtocompleteaquarterlydistilleryproductionreturn-

formW21

-attheendofMarch,June,SeptemberandDecembereachyear.You’llneedtocompleteareturnforeachdifferentclassofspirityoudistil.InordertopayExciseDutyonspiritsheldinanexcisewarehouse,you,asthewarehousekeeper,mustcompleteeither

formW5

or

formW5D.Alternativelyyoucanusethe

AlcoholandTobaccoWarehousingDeclarations(ATWD)onlineservice.GamblingdutiesBingoDutyGamingDutyLotteryDutyMachineGamesDutyGeneralBettingDuty,PoolBettingDutyandRemoteGamingDutyBingoDutyBingoDutyispaidontheprofitsyoumakefromorganisingand