Кіріспе
АҚШ-та тізімделген тауарларға салынатын жанама салық – АҚШ-тағы акциздік салық тізімделген тауарларға салынатын жанама салық болып табылады. Акциздік салықтарды федералдық, штаттық және жергілікті билік органдары белгілейді және олар АҚШ-тың барлық аймақтарында біркелкі емес. Бензин, дизель отыны, алкоголь және темекі өнімдері сияқты кейбір тауарларға бірнеше билік органы бір уақытта салық салады. Кейбір акциздер өндірушіден немесе сатушыдан алынады және тұтынушы оларды тікелей төлемейді, сондықтан олар өнімнің немесе қызметтің бағасына "жасырын" күйінде болып қалады, жеке тізімдемеден гөрі.
Indirect tax on listed items in the US
Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state, and local governments and are not uniform throughout the United States. Certain goods, such as gasoline, diesel fuel, alcohol, and tobacco products, are taxed by multiple governments simultaneously. Some excise taxes are collected from the producer or retailer and not paid directly by the consumer, and as such, often remain "hidden" in the price of a product or service rather than being listed separately.
Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state, and local governments and are not uniform throughout the United States. Certain goods, such as gasoline, diesel fuel, alcohol, and tobacco products, are taxed by multiple governments simultaneously. Some excise taxes are collected from the producer or retailer and not paid directly by the consumer, and as such, often remain "hidden" in the price of a product or service rather than being listed separately.
Федералды акциздер мен кірістер
Федералды акциздер 2020 қаржы жылында 86,8 миллиард доллар көтеріліп, жалпы федералды салық кірісінің 2,5% құрады.
Federal excise taxes raised $86.8 billion in fiscal year 2020 or 2.5% of total federal tax revenue.
Отын
1993 жылдан бері федералды акциздер бензин үшін 18,4 цент/галон, ал дизель отыны үшін 24,4 цент/галон деңгейінде сақталып келеді. Бұл 2015 қаржы жылында 37,4 миллиард доллар көлемінде кіріс әкелді. Осы отын салығы Тас жолдар қорының 90 пайызын құрады. 2021 жылы отынға салынатын штаттық салықтардың орташа мөлшері бензин үшін галонға 31,02 цент, ал дизель отыны үшін галонға 32,66 центті құрады. Дегенмен, көптеген штаттар бензинге жалпы сату салығын қолданбайды. Жалпы штаттық және федералды салықтар, салықты қайтаруды ескермегенде де, басқа дамыған елдермен салыстырғанда салыстырмалы түрде төмен.
Federal excise taxes have been stable at 18.4¢ per gallon for gasoline and 24.4¢ per gallon for diesel fuel since 1993. This raised $37.4 billion in fiscal year 2015. These fuel taxes raised 90% of the Highway Trust Fund. The average of state taxes on fuel was 31.02¢ per gallon for gasoline and 32.66¢ per gallon for diesel fuel in 2021. However, most states exempt gasoline from general sales taxes. The total state and federal taxes are relatively low compared to other industrialized countries, already without consideration of the sales tax rebate.
Әуежайлар мен әуе жолдарының сенімгерлік қоры
Әуежай және әуе жолдары сенім қорына бөлінген акциздік салықтар 2020 қаржы жылында 9,0 миллиард доллар көлемде жиналды, бұл 2019 қаржы жылындағы 16,0 миллиард доллардан кем. Жылдық акциз салықтарының жалпы сомасы 3 миллиард доллар дәрі-дәрмек импорттаушылары мен өндірушілерінен алынды. Медициналық құралдарға 2,32% және жабық күнге күю қызметтеріне 10% акциз салықтары да қолданылады. Cadillac салығын жойған сол бюджет заңы 31 желтоқсаннан кейін жасалған барлық сатулар үшін медициналық құралдар салығын да жойды.
Excise taxes dedicated to the Airport and Airway Trust Fund raised $9.0 billion in fiscal year 2020, down from $16.0 billion in fiscal year 2019. Annual excise taxes totaling $3 billion were levied on importers and manufacturers of prescription drugs. An excise tax of 2.32% on medical devices and a 10% excise tax on indoor tanning services are applied as well. The same budget bill that repealed the Cadillac tax also repealed the medical device tax for all sales occurring after December 31.
Темекі
Темекіге салынатын акциздер 2020 жылғы қаржы жылында 12,4 миллиард доллар көлемде түсім әкелді.
Excise taxes on tobacco raised $12.4 billion in fiscal year 2020.
Конституциялық құқық
1789 жылы ратификацияланған АҚШ Конституциясы федералды үкіметке салық салуға өкілеттік берді, оған сәйкес Конгресс салықтарды, баждарды, алымдарды және акциздерді салуға және жинауға, қарыздарды төлеуге, сондай-ақ АҚШ-тың жалпы қорғанысын және жалпы әл-ауқатын қамтамасыз етуге құқылы. АҚШ Конституциясы штаттар арасындағы тарифтерге тыйым салады, ал АҚШ-та өндірілген барлық тауарлар басқа штатқа салықсыз әкелінеді немесе жіберіледі. АҚШ конституциялық құқығы бойынша акциз салығы көбінесе оқиғаға байланысты салық болып табылады (салық төлеу жағдайынан өзгеше). Бұл "салық төлеу жағдайына" қатысты соңғы ерекшелік – Пациенттерді қорғау және қолжетімді күтім туралы заңмен (Халық заңы 111-148) бекітілген Ішкі кірістер кодексінің 5000А тармағындағы «ең төменгі қажетті қамсыздандыру» салығы, онда денсаулық сақтанумен қамтылмаған жағдайда салықтық санкция жанама салық ретінде салынады; Бас судья Джон Робертс «Ұлттық тәуелсіз бизнес федерациясы v. Себелиус» ісінде былай деді: «ол нақты жағдайлар туғанда қолданылады». Федералды акциздік салықтар АҚШ Конституциясына (1-бап, 8-тармақ) сәйкес АҚШ-тың барлық штатында біркелкі болуы тиіс: барлық баждар, алымдар және акциздер АҚШ-тың барлық штатында біркелкі болады.
The U. S. Constitution, ratified in 1789, gave the federal government authority to tax, stating that Congress has the power to
lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States;
Tariffs between states are prohibited by the U. S. Constitution, and all domestically made products can be imported or shipped to another state tax free. In the U. S. constitutional law sense, an excise tax is usually an event tax (as opposed to a state of being tax). A recent exception to this "state of being" principle is the "minimum essential coverage" tax under Internal Revenue Code section 5000A as enacted by the Patient Protection and Affordable Care Act (Public Law 111–148), whereby a tax penalty is imposed as an indirect tax on the condition of not having health insurance coverage; as reasoned by Chief Justice John Roberts in National Federation of Independent Business v. Sebelius: "it is triggered by specific circumstances." Federal excise taxes are also required by the U. S. Constitution (Article 1, Section 8) to be uniform throughout the United States:
all duties, imposts and excises shall be uniform throughout the United States.
lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States;
Tariffs between states are prohibited by the U. S. Constitution, and all domestically made products can be imported or shipped to another state tax free. In the U. S. constitutional law sense, an excise tax is usually an event tax (as opposed to a state of being tax). A recent exception to this "state of being" principle is the "minimum essential coverage" tax under Internal Revenue Code section 5000A as enacted by the Patient Protection and Affordable Care Act (Public Law 111–148), whereby a tax penalty is imposed as an indirect tax on the condition of not having health insurance coverage; as reasoned by Chief Justice John Roberts in National Federation of Independent Business v. Sebelius: "it is triggered by specific circumstances." Federal excise taxes are also required by the U. S. Constitution (Article 1, Section 8) to be uniform throughout the United States:
all duties, imposts and excises shall be uniform throughout the United States.
Акциз салығының түрлері
АҚШ Конституциясының мақсаттары үшін акциздік салықты кең мағынада кез келген жанама салық ретінде анықтауға болады (әдетте, оқиғаға салынатын салық). Осы мағынада акциз дегеніміз: 1) меншік салығы немесе меншігіне байланысты құн салығы; 2) адам басына салынатын салық немесе капитальдық салықтан басқа салықтар (АҚШ-та өте сирек кездеседі). Бұл кең мағынада табыс салығы, қосылған құн салығы (ҚҚС), сату салығы және трансферт салығы басқа акциздік салықтардың мысалдары болып табылады, бірақ олар әдетте акциздік салықтар деп аталмайды (АҚШ-та), олар салынған түрлі жолдармен байланысты. АҚШ-та акциздік салықтар санамаланған тауарлардың (виски, шарап, темекі, бензин, шиналар және т.б.) салығы болып табылады. Кейбір оқиғаларға салынатын басқа салықтар кең мағынада акциз ретінде қарастырылуы мүмкін, бірақ бұл термин басқа, тар мағынада қолданылғанда, "акциздік салық" атауымен алынуы немесе алынуы мүмкін емес. Тар мағынада "акциздік" деп аталатын салықтар әдетте бензин, дизель отыны, сыра, арақ, шарап, темекі, әуе билеті, дөңгелек, жүк көлігі және т.б. сияқты белгілі бір заттың сатып алуы сияқты оқиғаларға салынатын салықтар болып табылады. Бұл салықтар әдетте тауар бағасына қосылады, әдеттегідей сату салығы сияқты бөлек көрсетілмейді. Салықтық есептің күрделілігін азайту үшін акциздік салық әдетте жанармай, шарап немесе ішімдік ішімдіктері, темекі пакеттері және т.б. сияқты мөлшерлерге салынады. Оны әдетте өндіруші немесе бөлшек саудагер төлейді. Акциздік салықтар көбінесе тұтынушыға жүктеледі, ол ақыр соңында өнімді тұтынады. Тауардың ақырғы сатылатын бағасы акциздік салықтың сомасын есептеу кезінде қарастырылмайды. Салықтың жағдайына мысал ретінде акциз емес, құндылықтағы мүлік салығы келтіріледі. Кедендік немесе тарифтік салықтар мүліктік (әдетте импортталған тауарлар) болу жағдайына немесе құн салығы ретінде негізделеді және әдетте акциздік салықтар деп аталмайды. Акциздік салықтарды өндірушілер мен бөлшек саудагерлер жинайды және оларды Ішкі кірістер қызметіне (IRS) немесе басқа мемлекеттік немесе жергілікті мемлекеттік салық жинау агенттігіне төлейді. АҚШ-тың тарихи статистикасында 1945 жылға дейінгі федералды акциздік салықтың тарихи жиналуы көрсетілген.
For purposes of the U. S. Constitution, an excise tax can be broadly defined as any indirect tax (usually, a tax on an event). In this sense, an excise means any tax other than: (1) a property tax or ad valorem tax because of its ownership; (2) a tax per head tax or capitation tax by being present (very rare in the United States). In this broad sense, income taxes, value added taxes (VATs), sales taxes, and transfer taxes are examples of other excise taxes but are typically not called excise taxes (in the United States) because of the different ways they are imposed. In the United States, the only excise taxes are the taxes on quantities of enumerated items (whiskey, wine, tobacco, gasoline, tires, etc.). Other taxes on specific events may technically be considered excise taxes in the broad sense but may or may not be collected under the name "excise tax", where the term is used in a different, more narrow sense. In the more narrow sense, taxes denominated as "excise" taxes are usually taxes on events, such as the purchase of a quantity of a particular item like gasoline, diesel fuel, beer, liquor, wine, cigarettes, airline tickets, tires, trucks, etc. These taxes are usually included in the item's price, not listed separately like sales taxes usually are. To minimize tax accounting complications, the excise tax is generally imposed on quantities like gallons of fuel, wine or drinking alcohol, packets of cigarettes, etc. It is usually paid initially by the manufacturer or retailer. The burdens of excise taxes are often passed on to the consumer, who eventually consumes the product. The price for which the item is ultimately sold is not generally considered in calculating the excise tax amount. An example of a state of being tax is an ad valorem property tax—which is not an excise. Customs or tariffs are based on the property (usually imported goods) as a state of being or ad valorem taxes and are also typically not called excise taxes. Excise taxes are collected by producers and retailers and paid to the Internal Revenue Service (IRS) or other state or local government tax collection agency. Historical federal excise tax collections to 1945 are listed in the Historical Statistics of the United States
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
Акциздер тізімделген нақты салық салынатын оқиғаларға немесе өнімдерге салынады және әдетте оны тұтынушы тікелей жинамайды немесе төлемейді. Акциздік салықтарды өндіруші немесе бөлшек саудагер жинайды және IRS, мемлекеттік немесе жергілікті салық агенттіктеріне береді. Өндіруші, әдетте, тұтынушыға акциздік салықтың кем дегенде бір бөлігін бере алады, оның сомасы өнім сатылатын кезде оның бағасына қосылады. Тұтынушылар мен өндірушілер салық жүктемесін бөлісетін деңгей сұраныс пен ұсынымның бағалық эластиктігіне байланысты. Көбінесе сату салығы өнімнің құнының пайыздық мөлшерінде, оның ішінде акциздік салық ретінде алынады. Дәстүр бойынша, федералды үкімет мүлік пен сату салығын штаттар мен жергілікті билік органдарына өздерінің табысы үшін қалдырды. Импортталған тауарларға салынатын баж салығы немесе кедендік баждар АҚШ-тың федералды үкіметі салатын жалғыз мүлік салығы болып табылады. Тарифтерді тек федералды үкімет ғана белгілей алады, оны қандай да бір мемлекеттік немесе жергілікті билік жүргізе алмайды. Кедендік баж немесе тариф АҚШ конституциялық құқығының мақсаттары үшін акциздік салықтан номиналды түрде бөлек. Акциздік салықтарды федералды, мемлекеттік және жергілікті билік органдары белгілей алады (және белгілейді). Көптеген салықтар акциздік салық деп аталады, бұл салықты (заңды заң мағынасындағы акциз) салатын заңда, тіпті оларды басқа салық деп атауға болады. Акциздік салықтар бойынша әртүрлі салықтар жылдар бойы жинақталған.
For purposes of the U. S. Constitution, an excise tax can be broadly defined as any indirect tax (usually, a tax on an event). In this sense, an excise means any tax other than: (1) a property tax or ad valorem tax because of its ownership; (2) a tax per head tax or capitation tax by being present (very rare in the United States). In this broad sense, income taxes, value added taxes (VATs), sales taxes, and transfer taxes are examples of other excise taxes but are typically not called excise taxes (in the United States) because of the different ways they are imposed. In the United States, the only excise taxes are the taxes on quantities of enumerated items (whiskey, wine, tobacco, gasoline, tires, etc.). Other taxes on specific events may technically be considered excise taxes in the broad sense but may or may not be collected under the name "excise tax", where the term is used in a different, more narrow sense. In the more narrow sense, taxes denominated as "excise" taxes are usually taxes on events, such as the purchase of a quantity of a particular item like gasoline, diesel fuel, beer, liquor, wine, cigarettes, airline tickets, tires, trucks, etc. These taxes are usually included in the item's price, not listed separately like sales taxes usually are. To minimize tax accounting complications, the excise tax is generally imposed on quantities like gallons of fuel, wine or drinking alcohol, packets of cigarettes, etc. It is usually paid initially by the manufacturer or retailer. The burdens of excise taxes are often passed on to the consumer, who eventually consumes the product. The price for which the item is ultimately sold is not generally considered in calculating the excise tax amount. An example of a state of being tax is an ad valorem property tax—which is not an excise. Customs or tariffs are based on the property (usually imported goods) as a state of being or ad valorem taxes and are also typically not called excise taxes. Excise taxes are collected by producers and retailers and paid to the Internal Revenue Service (IRS) or other state or local government tax collection agency. Historical federal excise tax collections to 1945 are listed in the Historical Statistics of the United States
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
Акциздік салық жинау кестесі акциздік салықтың түрі бойынша (2010)
For purposes of the U. S. Constitution, an excise tax can be broadly defined as any indirect tax (usually, a tax on an event). In this sense, an excise means any tax other than: (1) a property tax or ad valorem tax because of its ownership; (2) a tax per head tax or capitation tax by being present (very rare in the United States). In this broad sense, income taxes, value added taxes (VATs), sales taxes, and transfer taxes are examples of other excise taxes but are typically not called excise taxes (in the United States) because of the different ways they are imposed. In the United States, the only excise taxes are the taxes on quantities of enumerated items (whiskey, wine, tobacco, gasoline, tires, etc.). Other taxes on specific events may technically be considered excise taxes in the broad sense but may or may not be collected under the name "excise tax", where the term is used in a different, more narrow sense. In the more narrow sense, taxes denominated as "excise" taxes are usually taxes on events, such as the purchase of a quantity of a particular item like gasoline, diesel fuel, beer, liquor, wine, cigarettes, airline tickets, tires, trucks, etc. These taxes are usually included in the item's price, not listed separately like sales taxes usually are. To minimize tax accounting complications, the excise tax is generally imposed on quantities like gallons of fuel, wine or drinking alcohol, packets of cigarettes, etc. It is usually paid initially by the manufacturer or retailer. The burdens of excise taxes are often passed on to the consumer, who eventually consumes the product. The price for which the item is ultimately sold is not generally considered in calculating the excise tax amount. An example of a state of being tax is an ad valorem property tax—which is not an excise. Customs or tariffs are based on the property (usually imported goods) as a state of being or ad valorem taxes and are also typically not called excise taxes. Excise taxes are collected by producers and retailers and paid to the Internal Revenue Service (IRS) or other state or local government tax collection agency. Historical federal excise tax collections to 1945 are listed in the Historical Statistics of the United States
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
| Акциздік салықтар | 2010 (млн доллар) | Пайыз |
|---|---|---|
| Алкоголь | $9,229.0 | 13.8% |
| Темекі | $17,160.0 | 25.6% |
| Телефон | $993.0 | 1.5% |
| Көлік отындары | $(11,030.0) | −16.5% |
| Басқалар | $1,904.0 | 2.8% |
| Жалпы | $18,256.0 | 27.3% |
For purposes of the U. S. Constitution, an excise tax can be broadly defined as any indirect tax (usually, a tax on an event). In this sense, an excise means any tax other than: (1) a property tax or ad valorem tax because of its ownership; (2) a tax per head tax or capitation tax by being present (very rare in the United States). In this broad sense, income taxes, value added taxes (VATs), sales taxes, and transfer taxes are examples of other excise taxes but are typically not called excise taxes (in the United States) because of the different ways they are imposed. In the United States, the only excise taxes are the taxes on quantities of enumerated items (whiskey, wine, tobacco, gasoline, tires, etc.). Other taxes on specific events may technically be considered excise taxes in the broad sense but may or may not be collected under the name "excise tax", where the term is used in a different, more narrow sense. In the more narrow sense, taxes denominated as "excise" taxes are usually taxes on events, such as the purchase of a quantity of a particular item like gasoline, diesel fuel, beer, liquor, wine, cigarettes, airline tickets, tires, trucks, etc. These taxes are usually included in the item's price, not listed separately like sales taxes usually are. To minimize tax accounting complications, the excise tax is generally imposed on quantities like gallons of fuel, wine or drinking alcohol, packets of cigarettes, etc. It is usually paid initially by the manufacturer or retailer. The burdens of excise taxes are often passed on to the consumer, who eventually consumes the product. The price for which the item is ultimately sold is not generally considered in calculating the excise tax amount. An example of a state of being tax is an ad valorem property tax—which is not an excise. Customs or tariffs are based on the property (usually imported goods) as a state of being or ad valorem taxes and are also typically not called excise taxes. Excise taxes are collected by producers and retailers and paid to the Internal Revenue Service (IRS) or other state or local government tax collection agency. Historical federal excise tax collections to 1945 are listed in the Historical Statistics of the United States
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
Тәуелсіз қорлар:
For purposes of the U. S. Constitution, an excise tax can be broadly defined as any indirect tax (usually, a tax on an event). In this sense, an excise means any tax other than: (1) a property tax or ad valorem tax because of its ownership; (2) a tax per head tax or capitation tax by being present (very rare in the United States). In this broad sense, income taxes, value added taxes (VATs), sales taxes, and transfer taxes are examples of other excise taxes but are typically not called excise taxes (in the United States) because of the different ways they are imposed. In the United States, the only excise taxes are the taxes on quantities of enumerated items (whiskey, wine, tobacco, gasoline, tires, etc.). Other taxes on specific events may technically be considered excise taxes in the broad sense but may or may not be collected under the name "excise tax", where the term is used in a different, more narrow sense. In the more narrow sense, taxes denominated as "excise" taxes are usually taxes on events, such as the purchase of a quantity of a particular item like gasoline, diesel fuel, beer, liquor, wine, cigarettes, airline tickets, tires, trucks, etc. These taxes are usually included in the item's price, not listed separately like sales taxes usually are. To minimize tax accounting complications, the excise tax is generally imposed on quantities like gallons of fuel, wine or drinking alcohol, packets of cigarettes, etc. It is usually paid initially by the manufacturer or retailer. The burdens of excise taxes are often passed on to the consumer, who eventually consumes the product. The price for which the item is ultimately sold is not generally considered in calculating the excise tax amount. An example of a state of being tax is an ad valorem property tax—which is not an excise. Customs or tariffs are based on the property (usually imported goods) as a state of being or ad valorem taxes and are also typically not called excise taxes. Excise taxes are collected by producers and retailers and paid to the Internal Revenue Service (IRS) or other state or local government tax collection agency. Historical federal excise tax collections to 1945 are listed in the Historical Statistics of the United States
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
| | 2010 (млн доллар) | Пайыз |
|---|---|---|
| Көлік | $34,992.0 | 52.3% |
| Әуежай және әуе жолы | $10,612.0 | 15.9% |
| Қара өкпе мүгедектері | $595.0 | 0.9% |
| Ішкі су жолдары | $74.0 | 0.1% |
| Мұнай төгілу жауапкершілігі | $476.0 | 0.7% |
| Су ресурстары | $580.0 | 0.9% |
| Жер асты қоймасы | $169.0 | 0.3% |
| Темекі бағалары | $937.0 | 1.4% |
| Вакциналық жарақаттан өтемақы | $218.0 | 0.3% |
| Жалпы амортизалар | $48,653.0 | 72.7% |
For purposes of the U. S. Constitution, an excise tax can be broadly defined as any indirect tax (usually, a tax on an event). In this sense, an excise means any tax other than: (1) a property tax or ad valorem tax because of its ownership; (2) a tax per head tax or capitation tax by being present (very rare in the United States). In this broad sense, income taxes, value added taxes (VATs), sales taxes, and transfer taxes are examples of other excise taxes but are typically not called excise taxes (in the United States) because of the different ways they are imposed. In the United States, the only excise taxes are the taxes on quantities of enumerated items (whiskey, wine, tobacco, gasoline, tires, etc.). Other taxes on specific events may technically be considered excise taxes in the broad sense but may or may not be collected under the name "excise tax", where the term is used in a different, more narrow sense. In the more narrow sense, taxes denominated as "excise" taxes are usually taxes on events, such as the purchase of a quantity of a particular item like gasoline, diesel fuel, beer, liquor, wine, cigarettes, airline tickets, tires, trucks, etc. These taxes are usually included in the item's price, not listed separately like sales taxes usually are. To minimize tax accounting complications, the excise tax is generally imposed on quantities like gallons of fuel, wine or drinking alcohol, packets of cigarettes, etc. It is usually paid initially by the manufacturer or retailer. The burdens of excise taxes are often passed on to the consumer, who eventually consumes the product. The price for which the item is ultimately sold is not generally considered in calculating the excise tax amount. An example of a state of being tax is an ad valorem property tax—which is not an excise. Customs or tariffs are based on the property (usually imported goods) as a state of being or ad valorem taxes and are also typically not called excise taxes. Excise taxes are collected by producers and retailers and paid to the Internal Revenue Service (IRS) or other state or local government tax collection agency. Historical federal excise tax collections to 1945 are listed in the Historical Statistics of the United States
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
Жалпы, Акциздік салықтар: $66,909.0
For purposes of the U. S. Constitution, an excise tax can be broadly defined as any indirect tax (usually, a tax on an event). In this sense, an excise means any tax other than: (1) a property tax or ad valorem tax because of its ownership; (2) a tax per head tax or capitation tax by being present (very rare in the United States). In this broad sense, income taxes, value added taxes (VATs), sales taxes, and transfer taxes are examples of other excise taxes but are typically not called excise taxes (in the United States) because of the different ways they are imposed. In the United States, the only excise taxes are the taxes on quantities of enumerated items (whiskey, wine, tobacco, gasoline, tires, etc.). Other taxes on specific events may technically be considered excise taxes in the broad sense but may or may not be collected under the name "excise tax", where the term is used in a different, more narrow sense. In the more narrow sense, taxes denominated as "excise" taxes are usually taxes on events, such as the purchase of a quantity of a particular item like gasoline, diesel fuel, beer, liquor, wine, cigarettes, airline tickets, tires, trucks, etc. These taxes are usually included in the item's price, not listed separately like sales taxes usually are. To minimize tax accounting complications, the excise tax is generally imposed on quantities like gallons of fuel, wine or drinking alcohol, packets of cigarettes, etc. It is usually paid initially by the manufacturer or retailer. The burdens of excise taxes are often passed on to the consumer, who eventually consumes the product. The price for which the item is ultimately sold is not generally considered in calculating the excise tax amount. An example of a state of being tax is an ad valorem property tax—which is not an excise. Customs or tariffs are based on the property (usually imported goods) as a state of being or ad valorem taxes and are also typically not called excise taxes. Excise taxes are collected by producers and retailers and paid to the Internal Revenue Service (IRS) or other state or local government tax collection agency. Historical federal excise tax collections to 1945 are listed in the Historical Statistics of the United States
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
Ескертулер:
For purposes of the U. S. Constitution, an excise tax can be broadly defined as any indirect tax (usually, a tax on an event). In this sense, an excise means any tax other than: (1) a property tax or ad valorem tax because of its ownership; (2) a tax per head tax or capitation tax by being present (very rare in the United States). In this broad sense, income taxes, value added taxes (VATs), sales taxes, and transfer taxes are examples of other excise taxes but are typically not called excise taxes (in the United States) because of the different ways they are imposed. In the United States, the only excise taxes are the taxes on quantities of enumerated items (whiskey, wine, tobacco, gasoline, tires, etc.). Other taxes on specific events may technically be considered excise taxes in the broad sense but may or may not be collected under the name "excise tax", where the term is used in a different, more narrow sense. In the more narrow sense, taxes denominated as "excise" taxes are usually taxes on events, such as the purchase of a quantity of a particular item like gasoline, diesel fuel, beer, liquor, wine, cigarettes, airline tickets, tires, trucks, etc. These taxes are usually included in the item's price, not listed separately like sales taxes usually are. To minimize tax accounting complications, the excise tax is generally imposed on quantities like gallons of fuel, wine or drinking alcohol, packets of cigarettes, etc. It is usually paid initially by the manufacturer or retailer. The burdens of excise taxes are often passed on to the consumer, who eventually consumes the product. The price for which the item is ultimately sold is not generally considered in calculating the excise tax amount. An example of a state of being tax is an ad valorem property tax—which is not an excise. Customs or tariffs are based on the property (usually imported goods) as a state of being or ad valorem taxes and are also typically not called excise taxes. Excise taxes are collected by producers and retailers and paid to the Internal Revenue Service (IRS) or other state or local government tax collection agency. Historical federal excise tax collections to 1945 are listed in the Historical Statistics of the United States
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
Барлық доллар сомалары АҚШ долларында көрсетілген. Кейбір акциздік салықтар сенімгерлік қорларына беріледі және қорға "арналған" жиналады. Көбінесе сенімгерлік қорлар жеткілікті салық жинай алмайды, өйткені заң шығарушылар акциздік салық мөлшерлемелерін белгілеуді және сенімгерлік қорлардың рұқсат етілген жобаларын қаржыландыру жеткіліксіз болады. Тұтынушылардың сатып алуындағы өзгерістер бастапқы болжамдарды бұрмалап, қаржыландырудың жетіспеуіне әкелуі мүмкін. Көптеген қаражат облигацияларды және басқа ұзақ мерзімді жобаларды қайтаруға бағытталғандықтан, олардың төлем қабілетін сақтау үшін әдетте жалпы қаражат құюды қажет етеді. Салық мөлшерлемелерін ұзақ мерзімді түзетулер немесе қорларды төлем қабілетті ету үшін рұқсат етілген сенімгерлік қорлардың тізімін қысқарту үшін екі партиялық келісімдер қажет, бұл сирек кездеседі.
For purposes of the U. S. Constitution, an excise tax can be broadly defined as any indirect tax (usually, a tax on an event). In this sense, an excise means any tax other than: (1) a property tax or ad valorem tax because of its ownership; (2) a tax per head tax or capitation tax by being present (very rare in the United States). In this broad sense, income taxes, value added taxes (VATs), sales taxes, and transfer taxes are examples of other excise taxes but are typically not called excise taxes (in the United States) because of the different ways they are imposed. In the United States, the only excise taxes are the taxes on quantities of enumerated items (whiskey, wine, tobacco, gasoline, tires, etc.). Other taxes on specific events may technically be considered excise taxes in the broad sense but may or may not be collected under the name "excise tax", where the term is used in a different, more narrow sense. In the more narrow sense, taxes denominated as "excise" taxes are usually taxes on events, such as the purchase of a quantity of a particular item like gasoline, diesel fuel, beer, liquor, wine, cigarettes, airline tickets, tires, trucks, etc. These taxes are usually included in the item's price, not listed separately like sales taxes usually are. To minimize tax accounting complications, the excise tax is generally imposed on quantities like gallons of fuel, wine or drinking alcohol, packets of cigarettes, etc. It is usually paid initially by the manufacturer or retailer. The burdens of excise taxes are often passed on to the consumer, who eventually consumes the product. The price for which the item is ultimately sold is not generally considered in calculating the excise tax amount. An example of a state of being tax is an ad valorem property tax—which is not an excise. Customs or tariffs are based on the property (usually imported goods) as a state of being or ad valorem taxes and are also typically not called excise taxes. Excise taxes are collected by producers and retailers and paid to the Internal Revenue Service (IRS) or other state or local government tax collection agency. Historical federal excise tax collections to 1945 are listed in the Historical Statistics of the United States
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
Алкогольдік ішімдіктерге, темекі өнімдеріне және қару-жараққа салынатын акциздік салықтар АҚШ Қаржы министрлігіндегі Алкоголь және темекі салығы және сауда бюросы (TTB) басқарады. Әр штат бойынша бензин, дизель және т.б. үшін акциздік салықтардың жалпы сомасы есептелді. Федералды сенімгерлік қорлардың акциздік салық жиналымдары көбінесе күрделі үлесу жоспарлары арқылы әр штатқа қайтарылады. Құбылыс жолының кірісі жолдар мен транзиттік жүйелер арасында бөлінеді. Құбылыс жолының есебі әдетте құбылыс жолының салықтарының 85% және Жол транзитінің есебі 15% алады. Құбылыс жолының қорының төлем қабілетін сақтау үшін және Қоршаған ортаны қорғау агенттігінің диктат еткен жаңа отын экономикасы стандарттарын немесе салық төленбеген плагин электрлік көліктердің өсуін өтеу үшін салық мөлшерлемелерін түзету қажет болуы мүмкін. Отын бағасының өсуімен көлік құралдарының тиімділігі артып, немесе қашықтықтар қысқарғандықтан, сатып алынатын жанармай мөлшері азаяды, бұл Құбылыс жолының қорының жиналымдарын азайтады. Құбылыс жолының федералды қаржыландырылуы жолдарды, көпірлерді немесе туннельдерді салу және қайта жаңарту сияқты капиталдық шығыстармен шектеледі немесе жұмысты қаржыландыру үшін сатылған облигацияларды төлеу. Қаржының көп бөлігі елдегі ең көп қолданылатын жолдарға капитал ұсыну, қалааралық жолдарды күтіп ұстау және көпірлерді жөндеу сияқты әртүрлі мақсаттарға көмек көрсетуге бағытталған нақты бағдарламаларға бөлінеді. Қалааралық емес жолдардағы тұрақты күтім, соның ішінде шұңқырларды жабу және қарды тазалау, басқа көздерден қаржыландырылуы керек. Қаржыландыру көбінесе штаттардан жартылай долларға тең қаржы талап етеді. Отынға және т.б. салынатын акциздік салықтың бір бөлігінен қаржы алатын Жол транзитінің есебі де ұқсас шектеулерге ие.
For purposes of the U. S. Constitution, an excise tax can be broadly defined as any indirect tax (usually, a tax on an event). In this sense, an excise means any tax other than: (1) a property tax or ad valorem tax because of its ownership; (2) a tax per head tax or capitation tax by being present (very rare in the United States). In this broad sense, income taxes, value added taxes (VATs), sales taxes, and transfer taxes are examples of other excise taxes but are typically not called excise taxes (in the United States) because of the different ways they are imposed. In the United States, the only excise taxes are the taxes on quantities of enumerated items (whiskey, wine, tobacco, gasoline, tires, etc.). Other taxes on specific events may technically be considered excise taxes in the broad sense but may or may not be collected under the name "excise tax", where the term is used in a different, more narrow sense. In the more narrow sense, taxes denominated as "excise" taxes are usually taxes on events, such as the purchase of a quantity of a particular item like gasoline, diesel fuel, beer, liquor, wine, cigarettes, airline tickets, tires, trucks, etc. These taxes are usually included in the item's price, not listed separately like sales taxes usually are. To minimize tax accounting complications, the excise tax is generally imposed on quantities like gallons of fuel, wine or drinking alcohol, packets of cigarettes, etc. It is usually paid initially by the manufacturer or retailer. The burdens of excise taxes are often passed on to the consumer, who eventually consumes the product. The price for which the item is ultimately sold is not generally considered in calculating the excise tax amount. An example of a state of being tax is an ad valorem property tax—which is not an excise. Customs or tariffs are based on the property (usually imported goods) as a state of being or ad valorem taxes and are also typically not called excise taxes. Excise taxes are collected by producers and retailers and paid to the Internal Revenue Service (IRS) or other state or local government tax collection agency. Historical federal excise tax collections to 1945 are listed in the Historical Statistics of the United States
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
An excise is imposed on listed specific taxable events or products and is usually not collected or paid directly by the consumer. Excise taxes are collected by the producer or retailer and delivered to the IRS, state or local tax agency. The producer can usually pass at least some of the excise tax burden to the consumer, the amount of which is added to the price of the product when it is sold. The degree to which consumers and producers will share the burden, called tax incidence, depends upon the price elasticities of supply and demand. Often, sales taxes are collected as a percentage of the cost of the product, including its excise tax—a tax on a tax. Traditionally, the federal government has left property and sales taxes to the states and local governments for their revenue. Tariffs or customs duties on imported goods are essentially the only property taxes imposed by the U. S. federal government. Tariffs can be set only by the federal government, not by any state or local jurisdiction. A customs duty or tariff is nominally separate from an excise tax for U. S. constitutional law purposes. Excise taxes can be (and are) set by federal, state, and local jurisdictions. Many taxes are called an excise tax in the statute imposing that tax (an excise in the statutory law sense) even though they could more accurately be called some other kind of tax. Different taxes have accumulated over the years under the excise tax classification. Table of excise tax collection<br/ >by type of excise tax (2010)<br/ >(dollar amounts are in millions)2010 Excise TaxesMillionsPercentAlcohol $9,229.0 13.8%Tobacco $17,160.0 25.6%Telephone $993.0 1.5%Transportation fuels $(11,030.0)−16.5%Other $1,904.0 2.8%Total $18,256.0 27.3%Trust funds:Transportation $34,992.0 52.3%Airport and airway $10,612.0 15.9%Black lung disability $595.0 0.9%Inland waterway $74.0 0.1%Oil spill liability $476.0 0.7%Aquatic resources $580.0 0.9%Leaking underground storage tank $169.0 0.3%Tobacco Assessments $937.0 1.4%Vaccine injury compensation $218.0 0.3%Total Trusts $48,653.0 72.7%Total, Excise Taxes $66,909.0 Notes:All dollar amounts are in millions of U. S. dollarsSome Excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. Often, trust funds do not collect enough taxes because the legislators assume setting the excise tax rates and allowable trust fund projects results in underfunding. Changing consumer purchases have wronged the original assumptions, which may result in underfunding. Because many funds are allocated to repay bonds and other long term projects, they often require an infusion of general funds to stay solvent. Long term adjustments of tax rates or a less extensive list of allowable trust fund projects to keep the funds solvent require bi partisan agreements, which are rare. The excise taxes on alcoholic beverages, tobacco products and firearms are administered under the Alcohol and Tobacco Tax and Trade Bureau (TTB) in the United States Department of the Treasury. The total excise taxes on gasoline, diesel etc. for each state have been calculated. Federal Trust Fund excise tax collections are often remitted to each state by complicated allocation plans. The Highway Trust Fund revenue is split between highways and transit systems. The Highway Account normally receives about 85% of all highway trust fund taxes, and the Mass Transit Account receives about 15% of all Highway Trust Fund excise tax collections. The Highway Trust Fund may well require tax rate adjustments to stay solvent and make up for increasing fuel economy standards dictated by the Environmental Protection Agency or the increased use of untaxed plug in electric vehicles. As fuel prices rise, there is a slight decrease in gallons of fuel bought as vehicles are made more efficient and/or travel shorter distances, all of which reduce Highway Trust Fund collections. Federal funding of the Highway Trust Fund is restricted for capital expenditures, such as constructing and reconstructing roads, bridges, or tunnels or paying bonds sold to finance the work. The bulk of funding is for specific programs set up to channel aid to the states for various uses, such as providing capital for the nation's most heavily used roads, maintaining interstates, and fixing bridges. Regular maintenance on non interstate roads, including pothole patching and snowplowing, must be funded through other sources. Funding often requires a partial dollar match by the states. The Mass Transit Account, which gets its funding from a fraction of the excise taxes imposed on fuels, etc., has similar restrictions.
Заңмен бекітілген құқық
АҚШ-тың әртүрлі өнімдерге арналған акциздік салық ставкаларының кестесі (2010) (нақты сенімгерлік қор бойынша топтастырылған)
Тақырып Салық мөлшерлемесі
Жалпы қор Акциздік салықтар
Кіші сигареттер $1.01 бумасы 20 дана
Сигареттер, үлкен $0.40 дана
Дистильденген алкоголь 80 градус $2.14 750 мл
Шарап 14% алкоголь немесе одан аз $0.21 750 мл
Шарап 14–21% $0.31 750 мл
Шарап 21–24% $0.62 750 мл
Шықтырғыш шарап $0.67 750 мл
Карбонаттанған шарап $0.65 750 мл
Қатты сидр $0.04 750 мл
Сарап $0.05 12 унция
Пистолеттер мен револьверлер 10% бағасы
Басқа атыс қарулары мен оқ-дәрі 11% бағасы
Танналау салоны 10% бағасы
Газды тұтынушы 21.5–22.5 мпг $1,000.00 көлік
Газды тұтынушы 12.5–13.5 мпг $6,400.00 көлік
Телефон қоңыраулары 3% жергілікті
Жұмысқа арналған акциз 2.50% салым
Қарауыл өкпе мүгедектігі
Көмір кендері $1.10 тонна
Көмір кендері 4.40% бағасы
Ашық шахтада өндірілетін көмір $0.55 тонна
Көмірдің ашық шахтада өндірілетін көмірі 4.40% бағасы
Газбензин қоры
Газбензин $0.183 галлон
Дизель отыны $0.243 галлон
Алкоголь отыны $0.183 галлон
LPG отыны $0.183 галлон
LNG отыны $0.243 галлон
CNG отыны $0.183 галлон
3,500 фунттан ауыр тіректері $0.09 10 фунт салмағы
Ауыр жүк көліктері 12% бағасы
55,000–75,000 фунт жүк көтергіштігі $100.00 көлік/жыл
55,000 фунттан артық әр 1000 фунт үшін $22.00 көлік/жыл
75,000 фунттан артық әр 1000 фунт үшін $550.00 көлік/жыл
Сырқап жатқан жер асты қоймасы қоры
Сырқап жатқан газ қоры 0.1 цент галлон
Вакцинаның зақымдануын өтеу қоры
Вакцина $0.75 дозасы
Су көлігі Жолаушылар акцизі
Кеме сапары $3.00 жолаушы
Жер және суды қорғау қоры
Кеме отыны $0.20 галлон
Мұнайдың төгілу қоры
Мұнай $0.08 баррель
Кемежайды күтіп ұстау қоры
Кемежайды күтіп ұстау 0.13% жүк
Кемежайды балық аулау және қайықпен жүзу қоры
Балық аулау құралдары 10% бағасы
Кеме бензині $0.183 галлон
Кеме дизелі $0.243 галлон
Әуежай және әуежолдары қоры
Әуе билеті 7.50% бағасы
Халықаралық билет $16.30 дана
Әуе жүгі 6.25% төлемақысы
Әуе керосині $0.043 галлон
Ұшақ отыны $0.218 галлон
Авиациялық бензин $0.194 галлон
Ескертулер: Кейбір акциздер сенімгерлік қорларға бөлінеді және қор үшін жиналады және оған "арналады". "Акциз" термині де заңдық мағынаға ие. Жалпы алғанда, АҚШ-та "акциз" деп аталатын салықты енгізетін кез келген заң акциздік салық туралы заң болып табылады. АҚШ-тың федералды заңдық акциздері Ішкі кірістер кодексінің D ("әртүрлі акциздер") және E ("Алкоголь, темекі және басқа акциздер") кіші бөлімдері бойынша (немесе қолданылған), сүсіңкі жолаушылар автомобильдері, ауыр жүк көліктері мен тіркемелері, "газды жалмап жүрген" көлік құралдары, дөңгелектер, мұнай өнімдері, көмір, вакциналар, демалыс жабдықтары, атыс қарулары (Ұлттық атыс қарулары туралы заңды қараңыз), байланыс қызметтері (телефондық федералды акциздік салықты қараңыз), әуе көлігі, шетелдік сақтандыру компаниялары шығарған полистер, ойын-сауық компаниялары, су көлігі, терең су қойнауынан қатты минералды ресурстарды алу, химиялық заттар, белгілі бір импортталған заттар, белгілі бір жұмыс беруші жоспарларына аударылатын аударымдар және басқа көптеген мәселелер. Массачусетс штаты барлық көліктерге "акциздік салық" деп аталатын салық төлейді, бірақ бұл, шын мәнінде, құн салығы. Акциздер әдетте бір немесе екі мақсатқа ие: кірістерді көбейту және белгілі бір мінез-құлықты немесе белгілі бір заттарды сатып алуды болдырмау. Мұнайға, алкогольге және темекіге салынатын салықтар екі себеппен де "ақталады". Кейбір экономистер кірісті арттыратын ең оңтайлы салықтар эластикалық емес сұранысқа ие тауарлар сатылымынан алынуы керек деп болжайды; керісінше, мінез-құлықты өзгертетін салықтар сұраныс эластикалық болған жерде бағалау керек. Акциздік салық тізімдеріндегі тауарлардың көпшілігі салыстырмалы түрде икемсіз "құмарлықтар" болып табылады, олардың тек қана ұзақ мерзімді икемділігі бар. АҚШ-та ең көп таралған акциздердің бірі - федералды және штаттық үкіметтер енгізген темекі салығы. Бұл салық - бұл тек қана әр бумаға салынатын акциз. Атап айтқанда, федералды үкімет стандартты 20 сигарет бумасы үшін біркелкі 1,01 доллар акциздік салық төлейді. Федералды салықтан басқа, 50 штаттың барлығы да әртүрлі салық төлейді. Жалпы алғанда, акциздер темекі өнімдерінің бөлшек сауда құнының басым бөлігін құрайды. Кейбір юрисдикцияларда темекіге салынатын салықтан тұтынушылар еріктеме темекі мен темекі қағазын бөлек сатып алса немесе салық төлейтін штаттардан темекі сатып алса, аулақ бола алады. Акциздік салықтар өндіріс немесе импорт немесе сату орнында салынып, өндіріледі және кейіннен Ішкі кіріс қызметіне немесе мемлекеттік немесе жергілікті салық агенттіктеріне жіберіледі. Федералды үкімет кейбір акциздік салықтарды жинап алады. Содан кейін, ол штаттарға жартылай сәйкес келетін негізде төлейді, мысалы, штараралық тас жол құрылысы, әуежай құрылысы немесе көпірлерді жөндеу үшін. Акциздік салықтар әдетте экспортталатын тауарларға қатысты алынып тасталады немесе қайтарылады, экспортты ынталандыру үшін. Контрабандашылар және басқа салықтан қашқындар тауарларды салық төленбейтін немесе төмен салық төленетін жерде алуға тырысады, содан кейін оларды өз юрисдикциясындағы салықтан кейінгі бағадан арзанға сатады немесе пайдаланады. Ұқсас тауарлар үшін акциздік салықтар импортталған және жергілікті өнімдер үшін бірдей болады; егер салық өзгеше болса, онда нақты немесе жасырын кедендік баж немесе тариф бар. Штат Гавайидегі штаттық "акциздік салықтың" ерекше мысалы бар. Сату салығының орнына Гавайи штаты Штаттың барлық бизнес қызметіне жалпы акциздік салықты немесе GET-ті салады. GET көбінесе бизнес үшін 4% және көтерме саудагерлер үшін 0.5% мөлшерлемемен алынады. Салық барлық бизнес ұйымдарына салынады, сондықтан салық өндіріс деңгейінің әр деңгейінде (материалдық жеткізушіден өндірушіден көтерме саудагерге бөлшек саудагерге) жиналады. GET барлық бизнес қызметтеріне де, мысалы, жылжымайтын мүлік агенттерінің комиссияларына, адвокаттардың гонорарларына және т.б. салады. Салық терминінің дәлірек атауы қосылған құн салығы немесе ҚҚС болар еді. Гавайидің туризмге және туристік шығындарға үлкен тәуелділігіне байланысты штат GET арқылы үкімет кірісінің шамамен жартысын жинап алады. Гавайидің GET-і төмен кірісті отбасыларға пропорционалды түрде әсер етеді деп сынға ұшырады, себебі ол аралық мәмілелерде (көтерме саудагер мен бөлшек саудагер арасындағыдай) және қызметтерде де алынады, бұл соңғы бөлшек бағамен өсетін пирамида тәрізді әсерге әкеледі.
Table of U. S. excise tax ratesfor different products (2010)(grouped by specific trust fund)ItemTaxRateMeasureGeneral Fund Excise taxesSmall Cigarettes$1.01 pkg 20Cigars, large$0.40 ea. cigarDistilled Alcohol 80 proof$2.14 750 mlWine 14% Alcohol or Less$0.21 750 mlWine 14 to 21%$0.31 750 mlWine 21 to 24%$0.62 750 mlWine Sparkling$0.67 750 mlWine Carbonated$0.65 750 mlHard Cider$0.04 750 mlBeer$0.05 12 ozPistols and Revolvers10%priceOther Firearms and Ammunition11%priceTanning Salon10%priceGas guzzler 21.5–22.5 mpg $1,000.00 vehicleGas guzzler 12.5–13.5 mpg $6,400.00 vehicleTelephone Calls3%localWagering excise tax2.50%wagerBlack Lung Disability TrustCoal mined$1.10 tonCoal mined4.40%priceCoal open pit$0.55 tonCoal open pit4.40%priceHighway Trust FundGasoline $0.183 gallonDiesel $0.243 gallonAlcohol fuels $0.183 gallonLPG fuel $0.183 gallonLNG fuel $0.243 gallonCNG fuel $0.183 gallonTires over 3,500 lb. rated wt. $0.09 10# rated wtHeavy Trucks12%price55,000–75,000 lbs. capacity $100.00 truck/yr. each 1000# over 55,000 $22.00 truck/yr. over 75,000 # $550.00 truck/yr. Leaking Underground Storage Tank TrustLeaking Gas storage .1 cent gallonVaccine Injury Compensation Trust Fund ExciseVaccine $0.75 doseWater Transportation Passenger excise taxShip voyage $3.00 passengerLand and Water Conservation Trust FundShip fuel $0.20 gallonOil Spill fundOil $0.08 barrelHarbor Maintenance Trust FundHarbor Maintenance0.13%cargoSport Fish Restoration & Boating Trust FundSport Fishing gear10%priceBoat Gasoline $0.183 gallonBoat Diesel $0.243 gallonAirport and Airway Trust FundAirline Ticket7.50%priceInternational Ticket$16.30 ea. Air Cargo6.25%chargesComm. Aviation kerosene $0.043 gallonJet Fuel $0.218 gallonAviation gasoline $0.194 gallonNotes: Some excise taxes are assigned to Trust Fundsand are collected for and "dedicated" to the Trust. The term "excise" also has a statutory law meaning. Generally, any statute that imposes a tax denominated explicitly as an "excise" in the United States is an excise tax law. U. S. federal statutory excises are (or have been) imposed under Subtitle D ("miscellaneous excise taxes") and Subtitle E ("Alcohol, Tobacco, and Certain Other Excise Taxes") of the Internal Revenue Code, through , relating to such things as luxury passenger automobiles, heavy trucks and trailers, "gas guzzler" vehicles, tires, petroleum products, coal, vaccines, recreational equipment, firearms (see National Firearms Act), communications services (see telephone federal excise tax), air transportation, policies issued by foreign insurance companies, wagering, water transportation, removal of hard mineral resources from deep seabeds, chemicals, certain imported substances, non deductible contributions to certain employer plans, and many other subjects. The Commonwealth of Massachusetts charges what it calls an "excise tax" on all vehicles, even though this is, in fact, an ad valorem tax. Excise duties usually have one or two purposes: to raise revenue and to discourage particular behavior or purchase of specific items. Taxes such as those on sales of fuel, alcohol, and tobacco are often "justified" on both grounds. Some economists suggest that the optimal revenue raising taxes should be levied on sales of items having an inelastic demand; in contrast, behavior altering taxes should be assessed where demand is elastic. Most items on the excise tax lists are relatively inelastic "addictions" with only long term elasticity. One of the most common excises in the United States is the cigarette tax imposed by the federal and state governments. This tax is simply an excise tax applied to each pack of cigarettes. Specifically, the federal government uniformly charges an excise tax of $1.01 for a standard pack of 20 cigarettes. On top of the federal tax, all 50 states levy a different cigarette tax that ranges from $0.17 per pack in Missouri to $4.35 per pack in New York. Overall, the excise taxes constitute most of the retail cost of cigarettes. Cigarette taxes can be avoided in some jurisdictions if consumers purchase loose tobacco and cigarette paper separately or by purchasing cigarettes from lower taxing states. Excise taxes can be imposed and collected at the point of production or importation or the point of sale and then remitted to the Internal Revenue Service or state or local taxing agency. The federal government often collects some excise taxes. Then, it remits to the states on a partially matching basis to pay for items like interstate highway construction, airport construction, or bridge repairs. Excise taxes are usually waived or refunded on goods being exported to encourage exports. Smugglers and other tax evaders will often seek to obtain items at a point where they are not taxed or taxed much lower and then later sell or use them at a price lower than the post tax price in their jurisdiction. For similar items, excise duties are the same for imported and domestically produced goods; if the tax differs, there is an explicit or implicit customs duty or tariff. An unusual example of a state "excise" tax is found in the State of Hawaii. Instead of a sales tax, the State of Hawaii imposes a General Excise Tax, or GET, on all business activity in the State. The GET is charged at a rate of 4% for most businesses and 0.5% for wholesalers. The tax is imposed on all business entities, so the tax is collected at every level of production (material supplier to manufacturer to wholesaler to retailer.) The GET is also charged on all business service activity, such as real estate agent commissions, lawyer fees, etc. A more accurate tax term would be a value added tax or VAT. With Hawaii's industry heavily dependent on tourism and tourist spending, the state regularly raises nearly half its government revenues through the imposition of the GET. Hawaii's GET has been criticized for having a disproportionate impact on low income families because of the fact it is charged on intermediary transactions (such as those between wholesaler and retailer) as well as services, resulting in a pyramiding effect as costs rise with final retail prices.
Акциз салығын қолдану
Алкоголь, темекі, атыс қарулары және жарылғыш заттар бюросы (ATF) 1886 жылы құрылған, ол АҚШ Әділет департаментінің (DOJ) құрамындағы федералдық құқық қорғау ұйымы. Оның міндеттеріне атыс қаруын және жарылғыш заттарды заңсыз пайдалану, өндіру және иелену; өртке оқиға жасау және жарылыс актілері; алкоголь және темекі өнімдерін заңсыз өндіру және таратпау, сондай-ақ осы өнімдерге тиесілі федералды акциздік салықтан қашу жатады. АҚШ Қазынашылық департаментіне қарасты Ішкі кірістер қызметі (IRS) 70 миллиард долларға жуық акциздік салықты қамтитын бір миллионнан астам акциздік салық декларацияларын жинауға жауапты. IRS-тің 510 нөмірілі басылымында федералды акциздік салықты жинау бойынша барлық формалар, ставкалары, ережелер және т.б. тізімделген. IRS акциздік салық ережелерін бұзған адамдарды сотқа беруге және оларды түрмеге қамауға құқылы.
The Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF), formed in 1886, is a federal law enforcement organization within the United States Department of Justice (DOJ). Its responsibilities include the investigation and prevention of federal offenses involving the unlawful use, manufacture, and possession of firearms and explosives; acts of arson and bombings; and illegal manufacturing and trafficking of alcohol and tobacco products that avoid paying the federal excise taxes on these products. The Internal Revenue Service (IRS) within the United States Department of the Treasury is responsible for collecting over one million excise tax returns that contain almost $70 billion in excise taxes. IRS Publication 510 lists all the forms, rates, rules, etc. on federal excise tax collection. The IRS is authorized to sue people who violate the excise tax rules and have them incarcerated.
Акциздер туралы түсініктеме
Сэмюэл Джонсонның ағылшын тілінің сөздігі 1755 жылы акцизді "Тауарларға салынатын жақтырмас салық, және ол мүліктің жалпы судьяларымен емес, акциз төлейтіндер жалдаған бейшаралармен шешіледі" деп анықтады.
Samuel Johnson's A Dictionary of the English Language defined excise in 1755 as "A hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid."