ÎÒÐÀÑËÅÂÛÅ ÏÐÎÁËÅÌÛ ÞÐÈÄÈ×ÅÑÊÎÉ ÍÀÓÊÈ È ÏÐÀÊÒÈÊÈ 658.62.018 Solov’yev Oleg Demyanovich , (603950, , , 3) candidate of sciences (law), associate professor of the department of judicial accounting and bookkeeping accounting Nizhny Novgorod academy of the Ministry of internal affairs of Russia (3 Ankudinovskoe shosse, Nizhny Novgorod, 603950) E-mail: [email protected] The application of special knowledge in the detection of counterfeit alcohol products - ; - ; In the article the author considers the following issues: the questions use a special court and merchandising knowledge and methods of their use in activity units economic security and combating corruption on identifying counterfeit alcohol products; the necessity of the possession of the police special knowledge; formulate proposals for improving the efficiency of counteraction to illegal circulation of excisable goods. . : - , , , , , - . Keywords: special court and merchandising knowledge, alcohol products, excise and special tax, counterfeit production, unlawful economical activity, improvement of legislation in sphere of circulation of alcohol products. 66,6 , - , 2013 , 22,3% [1]. 2010 , , - , , . - , . 2012—2014 , 254 . - 1 110 143 500 ., . 0,5 . , 2013 - 1 2014 220 12,3% 85,7 100 . 2014 - , ., - ÎÒÐÀÑËÅÂÛÅ ÏÐÎÁËÅÌÛ ÞÐÈÄÈ×ÅÑÊÎÉ ÍÀÓÊÈ È ÏÐÀÊÒÈÊÈ , , - , , , 50 . 65%. , , , . , - — . 25 1 2015 185 . 0,5 - , [2], - 22 1995 171- . « - , , 300 . - ( » [3] - ) . « » 2015—2016 . 500 , , . , , , , - , , , ; - , , ( ) . , , , - , - , . , , - , : - , — : ; - , . ; ; - ; — : . - ( . , , 185 . — 1 0,5 .) [2]; 2015 : , : - , ; ); , — , [4]; : - . , ( , . - - ; . - , . - , ( : , 2015, : - ), ; 2 (30) 101 ÎÒÐÀÑËÅÂÛÅ ÏÐÎÁËÅÌÛ ÞÐÈÄÈ×ÅÑÊÎÉ ÍÀÓÊÈ È ÏÐÀÊÒÈÊÈ — ( ) : - , - , ; ; , - , ; ; ; — : ; . . . . - . , «Johnnie Walker «Diageo», , - Red Label», , — : — , ; — « »; — . « » , - ; » [5, . 27—34]. — - , , , ; — , , - , ; , — , - . : 10 8 - , . , - , , - . , . , . ; : - , ; . ; , , ; - . - . [6; 7]. - , . 102 . . , - ÎÒÐÀÑËÅÂÛÅ ÏÐÎÁËÅÌÛ ÞÐÈÄÈ×ÅÑÊÎÉ ÍÀÓÊÈ È ÏÐÀÊÒÈÊÈ - . », ( ) - . , - — , , - . . [5]. - , , : — , ( ) , , , , . - , , ; — - , [10], - - , , ., : , , - . ; — , , - . , , , . , , ) , - , . - , - . , - , , [8; 9, . 179—182]. , - . , , - , - , , , 2015, . 2 (30) 103 ÎÒÐÀÑËÅÂÛÅ ÏÐÎÁËÅÌÛ ÞÐÈÄÈ×ÅÑÊÎÉ ÍÀÓÊÈ È ÏÐÀÊÒÈÊÈ . URL: http://blank.bisc.by ( 05.02.2015). 1. . URL: http://www.gks.ru/ : 05.03.2015). 2. , ), ( ( 28 ) : 2014 . 25 . 2014. 30 409 // 3. . . 2015. 12 4. . . . 2004; 2011. . ). 6( 5. 51074-2003. . // . 2014. - 5. 6. : 2005 . 866 // . 2006. 3, . 300. 31 ., - 7. - ( , ): 2005 . 785 // . 2006. 52, . 3, . 5748. 21 8. . ( ) , ( . 9. . 10. [ Notes 1. Official site of the Federal service of state statistics of the Russian Federation. URL: http://www.gks.ru/ (date of access: 05.03.2015). 2. About the pricing, not below them are the purchase (excluding imports), delivery (excluding exports) and retail sale of alcoholic beverages fortress over 28 percent: the order of the Federal service for regulation of the alcohol market from December 25, 2014 409 // Rossiyskaya gazeta. 2013. December 30. 3. Rossiyskaya gazeta. 2015. January 12. 4. Foodstuff. Consumer information. General requirements. GOST R 51074-2003. Moscow, 2004; 2011. 6 (amendments). 5. Soloviev O.D. Special knowledge and their use in the identification of signs of illicit alcoholic beverages // Bulletin of the Russian interior Ministry. 2014. 5. 6. Labelling of alcoholic beverages excise stamps: the decree of the RF Government of December 31, 2005 866 // Collection of legislative acts of the RF. 2006. 3, art. 300. 7. Labelling of alcoholic beverages special Federal stamps (along with the «Rules applying to Federal special brand of information about marked them alcoholic beverages», «Requirements samples of special Federal stamps»): resolution of the Government of the Russian Federation of December 21, 2005 // Collection of legislative acts of the RF. 2006. 52, art. 574. - 8. Soloviev O.D. Sampling of ethanol, alcohol products for expertizes: practical tutorial. Nizhny Novgorod, 2014. // - 9. Soloviev O.D. On some issues preliminary studies of alcoholic beverages // Legal science and practice: journal Nizhny Novgorod academy of the Ministry of internal affairs of Russia. 2014. (4)28. , 2014. . : . 2014. 104 ): : (4) 28. ]: Copyright (c) 10. Automated system for conducting electronic data Bank of blank documents and documents with a certain degree of protection and printed products. Settlement centre of the National Bank of the Republic of Belarus. URL: http://blank.bisc.by (date of access: 05.02.2015).