Rates and calculation of fees for the use of fauna and aquatic biological resources. Fees for the use of fauna and for the use of aquatic biological resources Tax for the use of fauna

Fees for the use of fauna and water objects biological resources introduced on January 1, 2004 by Chapter 25.1 of the Tax Code of the Russian Federation. These fees replaced fees for the use of wildlife and the existing system of selling fishing quotas aquatic biological resources for the purpose of industrial fishing. These fees apply to and must be paid throughout the territory Russian Federation.

The objects of taxation are the listed various species of animals and birds that can be hunted. The object of taxation for the use of objects of aquatic biological resources are various species of fish and other objects of aquatic biological resources, the catch of which requires a permit.

Objects of fauna and aquatic biological resources, the use of which is carried out to meet personal needs by representatives of indigenous peoples of the North, Siberia and Far East(according to the list approved by the Government) and persons not belonging to indigenous peoples, but permanently residing in the places of their traditional residence and traditional economic activity, for whom hunting and fishing are the basis of their existence. This right applies only to the quantity (volume) of objects of animal life and objects of aquatic biological resources obtained to satisfy personal needs in the places of traditional residence and traditional economic activity of this category of payers. Limits on the use of wildlife and limits and quotas on the extraction (catch) of aquatic biological resources to meet personal needs are established by the authorities executive power subjects of the Federation in agreement with the authorized federal executive authorities.

Each type of fauna has a corresponding fee rate, determined in rubles per unit of taxable base. Collection rates do not depend on the habitat of a particular animal species and apply throughout Russia. For example, the minimum fee for hunting black grouse and pheasant is 20 rubles, the maximum for hunting musk ox is 15,000 rubles. for one animal.

• 50% of the base rate.

Zero rate applies when the use of such objects of the animal world is carried out for the purpose of protecting public health, eliminating threats to human life, protecting against animal diseases, regulating species composition objects of the animal world, reproduction of objects of the animal world, carried out in accordance with the permission of the authorized executive body, the study of reserves, as well as for scientific purposes in accordance with Russian legislation.

Rate 50% from the generally established rate is applied when removing young animals (under one year of age) of wild ungulates.

Fee rates for the use of aquatic biological resources are set in rubles per 1 ton of taxable type of aquatic biological resources. Fee rates for each object of aquatic biological resources, with the exception of marine mammals, are established depending on their habitat.

Reduced rates are also available. In accordance with paragraph 6 of Art. 333.3 of the Tax Code of the Russian Federation, it is possible to calculate the fee at a rate of 0% in cases where the use of such objects of aquatic biological resources is carried out during fishing for the purpose of reproduction and acclimatization of aquatic biological resources, as well as in research and control purposes.

In addition, a rate of 15% is applied for each object of aquatic biological resources for city- and village-forming Russian fishery organizations included in the list approved by the Government, as well as for Russian fishery organizations, including fishing artels (collective farms). The definition of city- and settlement-forming Russian fishery organizations is given in paragraph 7 of Art. 333.3 of the Tax Code.

The amount of the fee for the use of objects of the animal world and aquatic biological resources is determined in relation to each object as the product of the corresponding number of objects and the fee rate established for the corresponding object.

The fee for the use of objects of the animal world is a one-time fee and is paid upon receipt of a permit for the extraction of objects of the animal world at the location of the authority that issued the permit.

The fee for the use of objects of aquatic biological resources is paid in the form of one-time and regular contributions, as well as in in some cases- one-time contribution. The amount of a one-time contribution is determined as a share of the calculated amount of the fee, the amount of which is equal to 10%. Payment of a one-time fee is made upon receipt of permission to extract (catch) aquatic biological resources. The remaining amount of the fee, determined as the difference between the calculated amount of the fee and the amount of the one-time contribution, is paid in equal shares in the form of regular contributions during the entire period of validity of the permit, monthly no later than the 20th day.

The amount of the fee for the use of objects of aquatic biological resources subject to removal from their habitat on the basis of a permit for the extraction (catch) of aquatic biological resources is paid in the form of a one-time fee no later than the 20th day of the month following the last month of the validity period of the permit.

Payment of fees for the use of objects of aquatic biological resources is made by individuals, with the exception of individual entrepreneurs, at the location of the body that issued the permit for the extraction (catch) of aquatic biological resources, by organizations and individual entrepreneurs at the place of their registration.

Who pays?

Organizations and individual entrepreneurs (under any tax regime), as well as individuals who have received a license to use objects of the animal world and/or objects of aquatic biological resources

• extracted from the subsoil on the territory of the Russian Federation on a subsoil plot provided to the taxpayer for use;
• extracted from waste (losses) of mining production, if such extraction is subject to separate licensing;
• extracted from the subsoil outside the territory of the Russian Federation, if this production is carried out in territories under the jurisdiction of the Russian Federation.

The taxpayer is subject to registration as a mineral extraction tax taxpayer at the location of the subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation within 30 calendar days from the moment of state registration of the license (permit) to use the subsoil plot. The location of the subsoil plot in this case is the territory of the constituent entity of the Russian Federation on which the subsoil plot is located. If the subsoil is located in an exclusive economic zone, or outside the Russian Federation, then at the location of the organization or at the place of residence of an individual.

When to pay?

The amount of the fee for the use of objects of aquatic biological resources is paid in the form of one-time and regular contributions. The amount of a one-time contribution is determined as a share of the calculated amount of the fee, the amount of which is equal to 10%. Payment of a one-time fee is made upon receipt of a license (permit) to use objects of aquatic biological resources. The remaining amount of the fee, defined as the difference between the calculated amount of the fee and the amount of the one-time contribution, is paid in equal installments in the form of regular contributions throughout the entire period of validity of the license (permit) for the use of aquatic biological resources on a monthly basis no later than the 20th day.

Where to pay?

Payment of the fee (tax) for the use of objects of the animal world is made by payers at the location of the body that issued the license (permit) for the use of objects of the animal world.

Payment of a fee (tax) for the use of objects of aquatic biological resources is made:

payers - individuals, with the exception of individual entrepreneurs - at the location of the body that issued the permit for the extraction (catch) of aquatic biological resources;

payers - organizations and individual entrepreneurs - at the place of their registration.

Reporting

Organizations and individual entrepreneurs carrying out the use of objects of the animal world and/or the use of objects of aquatic biological resources under a license (permit) for the use of objects of the animal world, no later than 10 days from the date of receipt of such a license, submit to the tax authority at the location of the authority that issued the said license , information on licenses received for the use of wildlife objects, the amounts of fees payable, and the amounts of fees actually paid.

Information is submitted by organizations and individual entrepreneurs engaged in the use of objects of the animal world and the use of objects of aquatic biological resources, according to forms approved federal body executive power, authorized for control and supervision in the field of taxes and fees.

How many?

The amount of the fee (tax) is determined in relation to each object of the animal world as the product of the corresponding number of objects of the animal world and the corresponding rate. Payers pay the amount of the fee for the use of objects of the animal world upon receipt of a license (permit) for the use of objects of the animal world.

The tax base

Objects of taxation are objects of the animal world ( wild fauna) and objects of aquatic biological resources, the removal of which from their habitat is carried out on the basis of an appropriate license.

Tax rates

Collection rates for each animal object are set in fixed amounts. So, for a musk ox or bison the rate is 15,000 rubles; for a brown bear - 6,000 rubles; for pheasant, black grouse - 20 rubles. Rates are set in a similar way for each object of aquatic biological resources.

The fee rates for each object are set at 0 rubles in cases where the use of such objects is carried out for the purpose of protecting public health, eliminating threats to human life, protecting farm and domestic animals from diseases, regulating the species composition of fauna, and preventing damage to the economy. , the animal world and its habitat, as well as for the purpose of reproduction of objects of the animal world, carried out in accordance with the permission of the authorized executive body;

KBK

KBK 18210704010011000110 Fee for the use of wildlife objects

KBK 18210704020011000110 Fee for the use of objects of aquatic biological resources (excluding inland water bodies)

KBK 18210704030011000110 Fee for the use of objects of aquatic biological resources (for inland water bodies)

Check the debt yourself!

If you are an individual, you can easily check your land tax debt yourself - Taxpayer’s Personal Account.

The legislative framework

in the total income from the sale of goods (works, services), the share of income from the sale of aquatic biological resources obtained (caught) by them and (or) other products from aquatic biological resources produced from aquatic biological resources obtained (caught) by them is at least 70 percent for the calendar year preceding the year of issue of the permit for the extraction (catch) of aquatic biological resources;

the number of workers, taking into account family members living with them as of January 1 of the calendar year in which the permit for the extraction (catch) of aquatic biological resources is issued, is at least half the population of the corresponding locality.

For the purposes of this chapter, fishery organizations are recognized as organizations engaged in fishing and (or) production of fish and other products from aquatic biological resources (including on fishing fleet vessels used on the basis of charter agreements) and selling these catches and products, provided that in the total income from the sale of goods (works, services) of such organizations, the share of income from the sale of their catches of aquatic biological resources and (or) fish and other products from aquatic biological resources produced from them is at least 70 percent.

(Clause 7 as amended by Federal Law dated December 30, 2008 N 314-FZ)

8. Lost power. - Federal Law of December 30, 2008 N 314-FZ.

9. Fee rates for each object of aquatic biological resources specified in paragraphs 4 and 5 of this article for individual entrepreneurs who meet the criteria provided for fishery organizations in paragraph seven of paragraph 7 of this article are set at 15 percent of the fee rates provided for in paragraphs 4 and 5 of this article.

(clause 9 introduced Federal law dated 04/21/2011 N 70-FZ)

Article 333.4. Procedure for calculating fees

1. The amount of the fee for the use of objects of the animal world is determined in relation to each object of the animal world specified in paragraphs 1 - 3 of Article 333.3 of this Code, as the product of the corresponding number of objects of the animal world and the fee rate established for the corresponding object of the animal world.

2. The amount of the fee for the use of objects of aquatic biological resources is determined in relation to each object of aquatic biological resources specified in paragraphs 4 - 7 of Article 333.3 of this Code, as the product of the corresponding number of objects of aquatic biological resources and the fee rate established for the corresponding object of aquatic biological resources for start date of the permit validity period.

Article 333.5. Procedure and deadlines for payment of fees. Procedure for crediting fees

1. The payers specified in paragraph 1 of Article 333.1 of this Code pay the amount of the fee for the use of objects of the animal world upon receipt of permission to harvest objects of the animal world.

2. The payers specified in paragraph 2 of Article 333.1 of this Code pay the amount of the fee for the use of objects of aquatic biological resources in the form of one-time and regular contributions, as well as in cases provided for by this chapter - a one-time contribution.

(as amended by Federal Laws dated December 6, 2007 N 333-FZ, dated December 30, 2008 N 314-FZ)

The amount of a one-time contribution is determined as a share of the calculated amount of the fee, the amount of which is equal to 10 percent.

Payment of a one-time fee is made upon receipt of permission to extract (catch) aquatic biological resources.

(as amended by Federal Law dated November 29, 2007 N 285-FZ)

The remaining amount of the fee, defined as the difference between the calculated amount of the fee and the amount of the one-time contribution, is paid in equal installments in the form of regular contributions throughout the entire period of validity of the permit for the extraction (catch) of aquatic biological resources every month no later than the 20th day.

(as amended by Federal Law dated November 29, 2007 N 285-FZ)

The amount of the fee for the use of objects of aquatic biological resources subject to removal from their habitat as permitted by-catch on the basis of a permit for the extraction (catch) of aquatic biological resources is paid in the form of a one-time fee no later than the 20th day of the month following the last month of the validity period permits for the extraction (catch) of aquatic biological resources.

2.1. Lost power. - Federal Law of December 30, 2008 N 314-FZ.

3. Payment of the fee for the use of objects of the animal world is made by payers at the location of the body that issued the permit for the extraction of objects of the animal world.

(as amended by Federal Law dated July 24, 2009 N 209-FZ)

Payment of fees for the use of objects of aquatic biological resources is made:

payers - individuals, with the exception of individual entrepreneurs - at the location of the body that issued the permit for the extraction (catch) of aquatic biological resources;

(as amended by Federal Law dated November 29, 2007 N 285-FZ)

payers - organizations and individual entrepreneurs - at the place of their registration.

(Clause 3 as amended by Federal Law dated July 27, 2006 N 144-FZ)

4. Amounts of fees for the use of objects of aquatic biological resources are credited to the accounts of the Federal Treasury for their subsequent distribution in accordance with the budget legislation of the Russian Federation.

(as amended by Federal Law dated December 28, 2004 N 183-FZ)

Article 333.6. The procedure for submitting information to bodies issuing licenses (permits)

1. Bodies issuing, in accordance with the established procedure, a permit for the extraction of objects of the animal world and a permit for the extraction (catch) of aquatic biological resources, no later than the 5th day of each month, submit to the tax authorities at the place of their registration information about the issued permits, the amount of collection subject to payment for each permit, as well as information about the deadlines for paying the fee.

(as amended by Federal Laws dated November 29, 2007 N 285-FZ, dated July 24, 2009 N 209-FZ)

2. Forms for presenting information by bodies issuing permits in the prescribed manner are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

(as amended by Federal Laws dated June 29, 2004 N 58-FZ, dated July 29, 2004 N 95-FZ, dated July 24, 2009 N 209-FZ)

Article 333.7. The procedure for submitting information by organizations and individual entrepreneurs, offset or return of collection amounts for unrealized permits

(as amended by Federal Law dated July 24, 2009 N 209-FZ)

1. Organizations and individual entrepreneurs carrying out the use of objects of the animal world under a permit for the extraction of objects of the animal world, no later than 10 days from the date of receipt of such permission, submit to the tax authority at the location of the body that issued the specified permit, information about the received permits for the extraction of animal objects world, the amounts of fees payable and the amounts of fees actually paid.

Upon expiration of the validity period of a permit for the extraction of wildlife objects, organizations and individual entrepreneurs have the right to apply to the tax authority at the location of the body that issued the said permit for a credit or refund of the fees for unrealized permits for the extraction of wildlife objects issued by the authorized body.

(as amended by Federal Laws dated July 27, 2006 N 144-FZ, dated July 24, 2009 N 209-FZ)

Offset or refund of fee amounts for unrealized permits for the extraction of wildlife objects is carried out in the manner established by Chapter 12 of this Code, subject to the submission of documents, the list of which is approved by the federal tax authority.

(as amended by Federal Law dated July 24, 2009 N 209-FZ)

2. Organizations and individual entrepreneurs using objects of aquatic biological resources under a permit for the extraction (catch) of aquatic biological resources, no later than 10 days from the date of receipt of such a permit, submit to the tax authorities at the place of their registration information about the received permits for extraction (catch) aquatic biological resources, collection amounts payable in the form of one-time and regular contributions.

(as amended by Federal Law dated November 29, 2007 N 285-FZ)

Organizations and individual entrepreneurs do not submit information on the number of objects of aquatic biological resources subject to removal from their habitat as permitted by-catch on the basis of a permit for the extraction (catch) of aquatic biological resources to the tax authorities at the place of their registration. later than expected payment of a one-time contribution established by paragraph five of paragraph 2 of Article 333.5 of this Code, in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

(paragraph introduced by Federal Law of December 30, 2008 N 314-FZ)

3. The information specified in paragraphs 1 and 2 of this article is submitted by organizations and individual entrepreneurs engaged in the use of objects of the animal world and the use of objects of aquatic biological resources, in forms approved by the federal executive body authorized for control and supervision in the field of taxes and fees .

(Chapter 25.1 Tax Code)

Includes two fees:

1) fee for the use of objects of the animal world;

2) fee for the use of objects of aquatic biological resources.

Payers – legal entities and individuals receiving licenses for the use of relevant objects of wildlife and aquatic biological resources.

Legal entities and citizens may carry out the following types of use of wildlife ( Federal Law No. 52-FZ of April 24, 1995 “On the Animal World”):

• fisheries, including the harvest of aquatic invertebrates and marine mammals;

  extraction of objects of the animal world that are not classified as objects of hunting and fishing, etc.

Collection rates established by Article 333.3 of the Tax Code depending on the type of animal objects and objects of aquatic biological resources.

The fee for the use of fauna objects is paid upon receipt of a license (permit) for the use of fauna objects in full.

The amount of the fee for the use of objects of aquatic biological resources is paid in the form of one-time and regular contributions. The amount of a one-time fee is determined as 10 percent of the calculated amount of the fee and is paid upon receipt of permission to extract (catch) aquatic biological resources. The remaining amount of the fee, defined as the difference between the calculated amount of the fee and the amount of the one-time contribution, is paid in equal installments in the form of regular contributions throughout the entire period of validity of the permit for the extraction (catch) of aquatic biological resources every month no later than the 20th day.

Organizations and individual entrepreneurs who use objects of wildlife and aquatic biological resources under a license (permit), no later than 10 days from the date of receipt of such a license (permit), submit to the tax authority information about the licenses (permits) received, the amounts of fees payable, and the amounts of fees actually paid. For individuals who are not individual entrepreneurs, reporting is not provided.

3.6. Water tax

(Chapter 25.2 Tax Code)

Taxpayers – organizations and individuals engaged in special and (or) special water use in accordance with the legislation of the Russian Federation.

Organizations and individuals who use water on the basis of water use agreements or decisions on the provision of water bodies for use, respectively concluded and adopted after entry into force, are not recognized as taxpayers. Water Code of the Russian Federation(after January 1, 2007).

Table 9

Objects of taxation and tax base for water tax

The list of types of water use not recognized as objects of taxation is established in clause 2 art. 333.9 NK.

Features of the definition tax base :

1) When water is withdrawn - the volume of water taken from a water body during the tax period.

This volume is determined based on the readings of water measuring instruments reflected in the primary accounting log of water use. In the absence of water measuring instruments, the volume of water taken is determined based on the operating time and productivity of the technical equipment. If it is impossible to determine the volume of water taken based on the operating time and productivity of technical equipment, the volume of water taken is determined based on water consumption standards.

2) When using the water area of ​​water bodies - the area of ​​the provided water space.

This area is determined according to the data of the water use license (water use agreement), and in the absence of such data in the license (agreement), based on the materials of the relevant technical and design documentation.

Taxable period - quarter.

Tax rates (Art. 333.12 NK) are set differentially depending on:

a) on the type of water use;

b) from the economic region;

c) from the basin of rivers, lakes, seas.

Starting from 2015, water tax rates will increase (indexed) by 15% annually.

The tax is paid, and the declaration is submitted to the tax authority no later than the 20th day of the month following the expired tax period.

Federal Law No. 148 of November 11, 2003 introduced a fee for the use of fauna and aquatic biological resources. These are mandatory contributions paid at the federal level. Their payment does not depend on the region of residence.

Who pays the fees?

Payers of contributions include individuals, owners of enterprises and LLCs who have the opportunity to register the consumption of wildlife objects - Art. 333.1. Tax Code of the Russian Federation.

Federal Law No. 209, adopted on July 24, 2009, “On hunting and maintaining reserves, on established changes in paragraphs of legislative acts of the Russian Federation” allows for the extraction of resources through hunting.

The use of live specimens is permitted on the condition that an individual or organization catches them. The document is issued:

1. In hunting agricultural lands. To obtain a license, a legal entity or enterprise owner must enter into a hunting agreement.
2. In hunting areas that are publicly accessible. The Special Committee for Housekeeping issues permits to constituent entities of the Russian Federation.
3. In fenced natural areas. The Nature Conservation Law issues certificates to environmental institutions.

The use of water reserves implies the assessment of contributions to individuals and enterprises that have legally registered a certificate for the withdrawal of water reserves in inland waters. Fishing can be carried out on the continental shelf, in the Sea of ​​Azov, Barents and Caspian. The economic zone of Russia and the Spitsbergen archipelago are also territories that allow the use of biological resources.

Taxation

Objects of taxation of the animal world: species of animals and birds. The list of individuals is registered in paragraph 1 of Art. 333.3 Tax Code of the Russian Federation. Catching animals from the natural environment is possible only with the consent of the relevant authorities. The use of water components of the environment is also subject to a fee. The subject of collection is fish and other aquatic creatures, the catching of which requires a license.

If the indigenous peoples of the North and Siberia, as well as persons permanently residing there, need to use living animals and water resources of the environment for personal needs, then such objects are not subject to tax.

Important! Objects and natural reserves, the quantity of which is needed to satisfy one’s own needs, are not subject to taxation. Mining and fishing are permitted only in the region where the taxpayer lives. Economic activities are carried out in a traditional way.

Local executive authorities, together with Federal authorities, agree on the number of live individuals that can be caught. Objects of the animal world that are bred in captivity and artificially created environment, do not require payment. According to Article 333.2 of the Tax Code of the Russian Federation, tax is imposed on animals obtained from natural environment a habitat.

Fee rates. Calculations

Fee rates are approved regardless of the location of a particular living creature on the territory of Russia. Hunting for a water rail or a moorhen will cost 20 rubles. This minimum size. The maximum is awarded for hunting musk ox and bison-bison hybrids. This is 15,000 rubles for 1 Living being. reference Information the size of the rates is approved in Art. 333 of the Tax Code of the Russian Federation, 2004. Calculations are carried out according to the formula: Total amount = rate rate * number of living beings.

Preferential rates are provided:

• zero;

If the extraction of living creatures is necessary to protect residents and eliminate the threat, then the tax authorities charge a zero rate. It is also established when it is necessary to protect an individual from sick animals, regulate the species of creatures, or reproduce living individuals. By law, these actions must be coordinated with the relevant authorities.

Preferential rates

If the object of production is animals under 1 year of age, then a “discount” of 50% of the initial cost of the collection applies. The amount for the use of aquatic bioreserves is charged for 1 ton of each type. The size of the bet depends on the habitat of the mammals. If fishing is intended for the reproduction and acclimatization of stocks, then fees are calculated at a zero rate. The use of resources for research activities is also calculated at a 0% rate.

15% of the basic contribution rate is provided to owners of enterprises using biological resources to conduct fishing activities in villages. Scroll settlements approved by the Government RF. Fishing cooperatives can also count on 15% of the rate.

A fishery enterprise is an enterprise engaged in fishing and producing fish products using water reserves. The preferential tax rate is valid only if the enterprise produces more than 70% of its products using bioresources.

For the animal world, the fee is calculated by adding the number of individuals and the size of the bet. For aquatic biological resources, the amount takes into account the number of mammals and the rate established for the individual at the beginning of the validity of the certificate.

An example of calculating a fee for the consumption of animal objects

An object: dappled deer, number - 4 individuals, 2 of which are under 1 year old.

Payment order

Payers must provide payment for the consumption of hunting supplies. Individuals make payments to the regulatory authority at their actual location. Owners of enterprises and organizations pay the contribution amount at the place of registration. The fee is calculated per unit of individual.

The fee is paid one-time at the time of receipt of the certificate of the right to use objects of the animal world. Consumption of aquatic bioreserves is permitted upon payment of a fee one-time and regularly. A one-time payment of 10% of the fee rate is required. The remaining portion is paid monthly in equal installments during the license term. Payments must be made by the 20th.

Documentation

Individuals do not provide documents to the tax office regarding their registered certificate. Individual entrepreneurs and enterprises that have received a license must provide information to the regulatory authorities:

• Information about obtaining a license.
• The amount of the fee to be paid.
• Proof of payment.

Within 10 days after the certificate is issued, the above information must be provided to the tax authority. The information is sent in a special form, certified by the Order of the Federal Tax Service of Russia dated February 26, 2006. If the payer does not provide the information to the authorized organization within the prescribed period, then a fine of 200 rubles is collected for each document not provided.

Important! If a private entrepreneur has a hunting license, but his activities are not related to making a profit, then he has the right not to inform the tax office about receiving a permit.

Refund fee

Citizens of the Russian Federation (individuals) cannot count on a refund of the amount overpaid for the fee. The business owner and legal entity may qualify for a credit or refund of the fee. This fact is reflected in paragraph 1 of Art. 333.7 Tax Code of the Russian Federation. Upon expiration of the validity period of the certificate, legal entities have the right to demand a refund of the fee from the tax office that issued it. Reason - the license was not used (hunting permission was not implemented).

The offset of the amount or refund of the overpayment is carried out according to the standard rules specified in Chapter 12 of the Tax Code of the Russian Federation. You need to provide:

• Payer's application for offset of the amount.
• Accurate information about the certificate received.
• Information about the amount of the fee required for payment and the fee actually paid.

Art. 78 of the Tax Code of the Russian Federation states that the payer can request a refund of the fee for an unsold license from the local regulatory authority. The application is considered in in writing. The decision to return is made authorized representative within 10 days.

Fees for the use of fauna and aquatic biological resources are regulated by Chapter 25.1. Tax Code of the Russian Federation.

Payers of fees for the use of fauna and aquatic biological resources are organizations and individuals, incl. individual entrepreneurs receiving a license (permit) to use wildlife and aquatic biological resources on the territory of the Russian Federation (Article 333.1 of the Tax Code of the Russian Federation).

Objects of taxation are objects of fauna and aquatic biological resources, the removal of which from their habitat is carried out on the basis of a license (permit) for the use of objects of fauna and aquatic biological resources.

Objects of animal life and objects of aquatic biological resources, the use of which is carried out to meet personal needs by representatives of indigenous peoples of the North, Siberia and the Far East and persons not related to indigenous peoples, but permanently residing in the places of their traditional residence and traditional economic activities for which hunting and fishing are the basis of existence (Article 333.2 of the Tax Code of the Russian Federation).

The Tax Code sets rates in rubles for objects of wildlife, for objects of aquatic biological resources and for marine mammals.

Fee rates for objects of aquatic biological resources are set at 0 rubles when their use is carried out for the purposes of:

· protecting public health, eliminating threats to human life, protecting farm and domestic animals from diseases, regulating the species composition of biological resources, preventing damage to the economy, wildlife and their habitat, as well as for the purpose of reproducing aquatic biological resources;

· study of reserves and industrial expertise, as well as for scientific purposes in accordance with the legislation of the Russian Federation (Article 333.3 of the Tax Code of the Russian Federation).

Fee rates for objects of aquatic biological resources for city- and settlement-forming Russian fishery organizations are established by the Tax Code in the amount of 15% of the established rates.

The amount of the fee for the use of objects of the animal world and aquatic biological resources is determined in relation to each object as the product of the corresponding number of objects and the fee rate established for the corresponding object of the animal world of aquatic biological resources (Article 333.4 of the Tax Code of the Russian Federation).

Payers pay the amount of the fee for the use of objects of the animal world upon receipt of a license (permit) for the use of objects of the animal world at the location of the authority that issued the license.

Payers pay the amount of the fee for the use of objects of aquatic biological resources in the form of one-time and regular contributions.

The amount of a one-time contribution is determined as a share of the calculated amount of the fee, the amount of which is equal to 10%. Payment of a one-time fee is made upon receipt of a license (permit).

The remaining amount of the fee is paid in equal installments in the form of regular contributions throughout the entire validity period of the license (permit) every month no later than the 20th day.

Payment of fees for the use of objects of aquatic biological resources is made:

· payers - individuals, with the exception of individual entrepreneurs, - at the location of the body that issued the license (permit);

· payers - organizations and individual entrepreneurs - at the place of their registration (Article 333.5 of the Tax Code of the Russian Federation).

Upon expiration of the license (permit) for the use of wildlife objects, organizations and individual entrepreneurs have the right to apply to the tax authority for a credit or refund of the fees for unsold licenses. Offset or refund of collection amounts is carried out subject to the submission of documents, the list of which is approved by the federal tax authority (Article 333.7 of the Tax Code of the Russian Federation).

Water tax

Water tax regulated by Chapter 25.2. Tax Code of the Russian Federation.

Taxpayers are organizations and individuals engaged in special and (or) special water use. Organizations and individuals who use water on the basis of agreements or decisions concluded and adopted after the entry into force of the Water Code (Article 333.8 of the Tax Code of the Russian Federation) are not recognized as taxpayers.

Types of use of water bodies:

1. Water intake from water bodies;

2. Use of the water area of ​​water bodies, with the exception of timber rafting in rafts and bags;

3. Use of water bodies without water intake for hydropower purposes;

4. Use of water bodies for the purpose of rafting wood in rafts and purses (Article 333.9 of the Tax Code of the Russian Federation).

The tax base is determined by the taxpayer separately for each water body:

· When water is withdrawn, the tax base is determined as the volume of water taken from the water body during the tax period;

· When using water areas of water bodies, with the exception of timber rafting in rafts and purses, the tax base is determined as the area of ​​the provided water space;

· When using water bodies without water intake for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period;

· When using water bodies for the purpose of rafting wood in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses during the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100 (Art. 333.10 Tax Code of the Russian Federation).

The tax period is a quarter (Article 333.11 of the Tax Code of the Russian Federation).

The Tax Code establishes tax rates for river basins, lakes, seas and economic regions RF.

When water is withdrawn in excess of established water use limits, rates for such excess are set at five times the rate. In the absence of approved quarterly limits, quarterly limits are calculated as 1/4 of the approved annual limit.

The water tax rate for water abstraction from water bodies for water supply to the population is set at 70 rubles per thousand cubic meters of water.

The taxpayer calculates the tax amount independently as the product of the tax base and the corresponding tax rate.

The tax amount is paid at the location of the taxable object no later than the 20th day of the month following the expired tax period. Tax return is submitted by the taxpayer to the tax authority at the location of the object of taxation within the period established for payment of the tax (Article 333.13-333.15 of the Tax Code of the Russian Federation).