Fees for the use of wildlife and aquatic biological resources replaced the fee for the use of wildlife and the auction system for the sale of quotas for the catch of aquatic biological resources for industrial fishing purposes.

These fees have been introduced since January 1, 2004, Ch. 25 1 X of the Tax Code of the Russian Federation, relate to federal taxes and fees and are obligatory for payment throughout the territory of the Russian Federation

Fee payers. Fee payers may be:

organizations;

individuals, including individual entrepreneurs.

Legal and individuals are recognized as payers of these fees if they have received, in accordance with the established procedure, licenses (permits) for the use of objects of the animal world in the territory of the Russian Federation or licenses (permits) for the use of objects of aquatic biological resources in inland waters, in the territorial sea, on continental shelf RF and in the exclusive economic zone Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the area of ​​the Spitsbergen archipelago.

Objects of taxation. Objects of aquatic biological resources for the purpose of collecting fees are divided into two groups:

marine mammals;

other objects of aquatic biological resources.

An exhaustive list of mammals subject to taxation is given in the Tax Code of the Russian Federation. The tax legislation also establishes the grounds for non-recognition of objects of the animal world and objects of aquatic biological resources as objects of taxation. Such legal rule is implemented if the named objects are used to meet personal needs by representatives of the indigenous peoples of the North, Siberia and Far East(the list is approved by the Government of the Russian Federation) and persons who are not 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 existence. The right of free use applies only to the number (volume) of these objects, which is mined to meet personal needs, in places of traditional residence and traditional economic activity this category of payers. Limits on the use of objects of the animal world and limits and quotas for the catch (extraction) of objects 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 bodies.

Fee rates. The Tax Code of the Russian Federation establishes three scales of duty rates for each group of objects of taxation. For each type of objects of the animal world, there is its own rate of collection, determined in absolute units - rubles per unit of the taxable base. The rates do not depend on the habitat of a particular animal species and are applied throughout the territory of the Russian Federation. Fee rates are established by art. ZZZ3 of the Tax Code of the Russian Federation. An example is given in the table (clause 1 of article ZZZ 3 of the Tax Code of the Russian Federation).

Fee rates for wildlife objects

In paragraph 4 of Art. ZZZ 3 establishes the rates of fees for objects of aquatic biological resources (with the exception of marine mammals), and in paragraph 5 of the same article - the rates of fees for objects of aquatic biological resources - marine mammals.

There are two preferential rates: 0% and 50% of the generally established rate.

In case of removal of young animals (under the age of one year) of wild ungulates, the fee rates for the use of wildlife objects are determined in the amount of 50% of the above rates.

Fee rates for objects of the animal world are set at 0 rubles, if the use of such objects is carried out for the purposes of:

public health protection;

eliminate the threat to human life;

protection against diseases of agricultural and domestic animals;

regulation species composition objects of the animal world or objects of aquatic biological resources;

prevention of damage to the economy, wildlife and its habitat;

reproduction of objects of the animal world, carried out in accordance with the permission of the authorized executive body;

study of stocks and industrial expertise.

Fee rates for each object of aquatic biological resources, including marine mammals, are set at 0% if such objects are used:

when fishing for the purpose of reproduction and acclimatization of aquatic biological resources;

when fishing for research and control purposes.

Fee rates for objects of aquatic biological resources, including marine mammals, for town and village forming Russian fishery organizations included in the list approved by the Government of the Russian Federation are set at the rate 15% specified rates.

For the purpose of using the reduced rate of fees, organizations that form towns and villages are organizations subject to the following criteria:

fisheries organizations must be registered as legal entity in accordance with the legislation of the Russian Federation;

the number of employees, taking into account the family members living with them, as of January 1 of the calendar year in which the issuance of a permit for the extraction (catching) of aquatic biological resources, must be at least half of the population of the corresponding settlement;

the volume of fish products sold by organizations or the volume of aquatic biological resources caught must be at least 70% for the calendar year preceding the year in which the permit for the extraction (catch) of aquatic biological resources was issued;

fishery organizations must carry out fishing on the vessels of the fishing fleet owned by them or used by them on the basis of charter agreements.

The listed criteria must be observed simultaneously, non-compliance with one of them may deprive the fishery organizations of the status of town and village-forming Russian fisheries organizations.

For economic entities that sell and (or) process extracted aquatic biological resources delivered to the territory of the Russian Federation, the fee rate is 10% of the standard rate.

The procedure for calculating and terms of payment of fees. The amount of the fee is determined for each object of the animal world or each object of aquatic biological resources as the product of the number of these objects and the fee rate established for the corresponding object of the animal world.

The amounts of the fee for the use of objects of the animal world are paid by the payers upon obtaining a license (permit) for the use of these objects, and the amounts of the fee for the use of objects of aquatic biological resources are paid in the form of one-time and regular contributions. The amount of a one-time fee is 10% of the calculated amount of the fee, and it is paid upon receipt of a license (permit) for the use of objects of aquatic biological resources. The remaining amount of the fee, determined as the difference between the calculated amount of the fee and the amount of a one-time fee, 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 objects of aquatic biological resources on a monthly basis no later than the 20th day.

Example 5.133. The company received a license to fish for three months for two types of biological resources in the Caspian basin: roach (500 tons) and pike perch (300 tons). Wobble collection rate - 200 rubles. for 1 ton, for pike perch - 1000 rubles. per 1 ton. Thus, the amount of the fee for the right to catch vobla was 100,000 rubles. (200 rubles x 500 tons). For zander - 300,000 rubles. (1000 rubles x 300 tons). The total amount of the fee is 400,000 rubles. (300,000 rubles + 100,000 rubles).

In this case, the organization pays a one-time fee. Upon receipt of a permit - in the amount of 10% of the calculated amount of the fee - 40,000 rubles. (400,000 rubles x 10%: 100%), including for wobble - 10,000 rubles, for pike perch - 30,000 rubles.

The remaining amount of the fee will be paid in equal installments during the entire period of validity of the permit on a monthly basis no later than the 20th.

Thus, the following fees will be paid monthly:

for wobble - 30,000 rubles. [(100,000 rubles - 10,000 rubles) : 3];

for zander - 90,000 rubles. [(300,000 rubles - 30,000 rubles) : 3].

The amount of the fee for the use of objects of aquatic biological resources subject to withdrawal from their habitat as permitted by-catch on the basis of the relevant permit for production (catch) is paid in the form of a lump-sum contribution no later than the 20th day of the month following the last month of the period of validity of such permit .

Payers pay the fee for the use of wildlife objects at the location of the authority that issued the relevant license (permit).

The fee for the use of objects of aquatic biological resources is paid:

payers - individuals, with the exception of individual entrepreneurs - at the location of the authority that issued the license (permit) for the use of objects of aquatic biological resources;

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

The procedure for the submission of information by the authorities issuing licenses (permits). Bodies that issue, in accordance with the established procedure, a license (permit) for the use of objects of the animal world and a license (permit) for the use of objects of aquatic biological resources, no later than the 5th day of each month are obliged to submit to the tax authorities at the place of their registration information on the issued licenses (permits), the amount of the fee payable for each license (permit), as well as information on the timing of payment of the fee.

The procedure for submitting information by organizations and individual entrepreneurs, offsetting or refunding fees for unrealized licenses (permits). Organizations and individual entrepreneurs using objects of the animal world under the appropriate license (permit), no later than 10 days from the date of receipt of such a license (permit), submit to the tax authorities at the place of their registration information on the licenses (permits) received for the use of wildlife objects, the amounts of the fee payable, and the amounts of fees actually paid.

Upon the expiration of such a license (permit), organizations and individual entrepreneurs have the right to apply to the tax authority at the place of their registration for a set-off or refund of fees on unrealized licenses (permits) issued by the authorized body. Offset or refund of fees for unrealized licenses (permits) is carried out in accordance with the established procedure, subject to the submission of documents, the list of which is approved by the federal tax authority.

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

Organizations and individual entrepreneurs submit information on the number of objects of aquatic biological resources subject to withdrawal from their habitat as permitted by-catch on the basis of a permit for their extraction (catch) to the tax authorities at the place of their registration no later than the deadline for paying a one-time fee (clause 2 article ZZZ 7 of the Tax Code of the Russian Federation).

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 bowels of the territory Russian Federation on the subsoil plot provided to the taxpayer for use;
• extracted from waste (losses) of extractive industries, 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 the territories under the jurisdiction of the Russian Federation.

The taxpayer is subject to registration as an MET 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 a license (permit) for the use of a subsoil plot. The location of the subsoil plot in this case is the territory of the subject of the Russian Federation on which the subsoil plot is located. If the subsoil is located in the 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 the one-time fee is determined as a share of the calculated amount of the fee, the amount of which is 10%. Payment of a one-time fee is made upon receipt of a license (permit) for the use of objects of 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 fee, is paid equal shares in the form of regular contributions during the entire period of validity of the license (permit) for the use of objects of aquatic biological resources on a monthly basis no later than the 20th day.

Where to pay?

The fee (tax) for the use of wildlife objects is paid by payers at the location of the authority that issued the license (permit) for the use of wildlife objects.

Fee (tax) for the use of objects of aquatic biological resources is paid:

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

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

Reporting

Organizations and individual entrepreneurs engaged in 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 specified license , information about the obtained licenses for the use of objects of the animal world, the amount of the fee payable, and the amount of fees actually paid.

Information is submitted by organizations and individual entrepreneurs that use objects of the animal world and use objects of aquatic biological resources, in the forms approved by federal body executive power, authorized to control and supervise 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 shall pay the amount of the fee for the use of objects of the animal world upon obtaining a license (permit) for the use of objects of the animal world.

The tax base

The 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

Fee rates for each object of the animal world are fixed in fixed amounts. So, for a musk ox or bison, the rate is 15,000 rubles; for a brown bear - 6000 rubles; for a pheasant, black grouse - 20 rubles. Similarly, rates are set for each object of aquatic biological resources.

Fee rates for each object are set at 0 rubles in cases where the use of such objects is carried out in order to protect public health, eliminate a threat to human life, protect agricultural and domestic animals from diseases, regulate the species composition of wildlife objects, and prevent damage to the economy , wildlife and its habitat, as well as for the purpose of reproduction of wildlife objects, carried out in accordance with the permission of the authorized executive body;

KBK

BCC 18210704010011000110 Fee for the use of wildlife objects

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

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

Check your debt!

If you are an individual, you can easily check the 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 harvested (caught) by them and (or) other products from aquatic biological resources produced from aquatic biological resources harvested (caught) by them is at least 70 percent for the calendar year preceding the year of issuing a permit for the extraction (catching) of aquatic biological resources;

the number of employees, taking into account the family members living with them, as of January 1 of the calendar year in which the issuance of a permit for the extraction (catching) of aquatic biological resources, is at least half of the population of the corresponding settlement.

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 ships of the fishing fleet 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 made from them from aquatic biological resources is at least 70 percent.

(Clause 7 as amended by Federal Law No. 314-FZ of December 30, 2008)

8. Has expired. - 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 by paragraph seven of paragraph 7 of this article for fisheries organizations, are established in the amount of 15 percent of the fee rates provided for in paragraphs 4 and 5 of this article.

(Clause 9 was introduced by Federal Law No. 70-FZ of April 21, 2011)

Article 333.4. The 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 per start date of the permit.

Article 333.5. Procedure and terms of payment of fees. The procedure for crediting fees

1. The payers specified in paragraph 1 of Article 333.1 of this Code shall pay the amount of the fee for the use of wildlife objects upon receipt of a permit for the extraction of wildlife objects.

2. The payers specified in paragraph 2 of Article 333.1 of this Code shall 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 the cases provided for by this Chapter - a lump-sum contribution.

(as amended by Federal Laws No. 333-FZ of 06.12.2007, No. 314-FZ of 30.12.2008)

The amount of the one-time fee 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 a permit for the extraction (catch) of aquatic biological resources.

(as amended by Federal Law No. 285-FZ of November 29, 2007)

The remaining amount of the fee, determined as the difference between the calculated fee and the amount of a one-time fee, 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 on a monthly basis no later than the 20th day.

(as amended by Federal Law No. 285-FZ of November 29, 2007)

The amount of the fee for the use of objects of aquatic biological resources subject to withdrawal 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 lump-sum contribution no later than the 20th day of the month following the last month of the validity period permits for extraction (catch) of aquatic biological resources.

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

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

(as amended by Federal Law No. 209-FZ of July 24, 2009)

The fee for the use of objects of aquatic biological resources is paid:

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

(as amended by Federal Law No. 285-FZ of November 29, 2007)

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

(Clause 3 as amended by Federal Law No. 144-FZ of July 27, 2006)

4. The 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 budgetary legislation of the Russian Federation.

(as amended by Federal Law No. 183-FZ of December 28, 2004)

Article 333.6. Procedure for submission of information by authorities issuing licenses (permits)

1. Bodies that issue, in accordance with the established procedure, a permit for the extraction of wildlife objects 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 on the permits issued, the amount of the fee subject to payment for each permit, as well as information on the timing of payment of the fee.

(As amended by the Federal Laws of November 29, 2007 N 285-FZ, of July 24, 2009 N 209-FZ)

2. The forms for presenting information by the bodies issuing permits in accordance with the established procedure are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

(as amended by Federal Laws No. 58-FZ of 29.06.2004, No. 95-FZ of 29.07.2004, No. 209-FZ of 24.07.2009)

Article 333.7. The procedure for submitting information by organizations and individual entrepreneurs, offsetting or refunding fees for unrealized permits

(as amended by Federal Law No. 209-FZ of July 24, 2009)

1. Organizations and individual entrepreneurs using objects of the animal world under a permit for the extraction of objects of the animal world, not later than 10 days from the date of receipt of such a permit, submit to the tax authority at the location of the body that issued the said permit, information on the obtained permits for the extraction of animal objects of the world, the amounts of fees payable and the amounts of fees actually paid.

Upon the expiration of the 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 authority that issued the said permit for a offset or refund of the amount of the fee for unrealized permits for the extraction of wildlife objects issued by the authorized body.

(as amended by Federal Laws No. 144-FZ of 27.07.2006, No. 209-FZ of 24.07.2009)

Set-off or refund of fees 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 No. 209-FZ of July 24, 2009)

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 on the obtained permits for extraction (catch) aquatic biological resources, collection amounts payable in the form of one-time and regular contributions.

(as amended by Federal Law No. 285-FZ of November 29, 2007)

Organizations and individual entrepreneurs submit information on the number of objects of aquatic biological resources subject to withdrawal 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. late payment of a one-time contribution, established by paragraph five of clause 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 No. 314-FZ of December 30, 2008)

3. The information specified in paragraphs 1 and 2 of this article shall be 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 the forms approved by the federal executive body authorized for control and supervision in the field of taxes and fees. .

Since 2004, the Tax Code of the Russian Federation has introduced a fee for the use of objects of the animal world. This tax is included in the federal category, therefore it is subject to mandatory payment in all federal subjects our country.

Like any collection of this level, it has its own taxpayers. This applies to legal entities and individuals (the latter refers to citizens and individual entrepreneurs) who, in accordance with the procedure established by the legislator, have received a document authorizing them to engage in animal production in Russia.

Objects of taxation

Article 25.1 of the above code lists which animals and birds are included in the category allowed for hunting, they are the objects of taxation.

Indigenous peoples living in the North, the Siberian territories and the Far East, whose representatives can satisfy their personal needs by hunting and fishing, are not taxpayers under the Russian Tax Code.

The list of these small peoples is approved by the Government of the Russian Federation.

The rights to free use of wildlife objects apply only to those volumes of animals, birds and fish that are caught to satisfy their personal needs within the territories of the regions where these peoples traditionally live and conduct economic activities.

Each powerful executive body in its subject establishes limit on the production of animals and birds that would satisfy personal needs. This limit is subject to agreement with the relevant authorized federal executive body.

You can learn all the nuances of this tax from the following video:

How to get a mining permit?

In 2015, hunting permits within the Russian Federation began to be issued in a new way, and the form of such a document also changed. This was the result of the implementation of a previously adopted change in federal law No. 209 of 2009, which regulates the process of hunting.

In order to obtain a permit that allows you to extract hunting resources in public access areas, you need to apply with an appropriate application to the authorized executive authority of the constituent entity of the Russian Federation.

For access to the assigned hunting grounds, a permit is issued by the hunting user.

There is both a written application form and an electronic one, using the possibilities of Internet resources. Russian Ministry natural resources an updated form of hunting permit forms has been developed.

They are represented by four types:

• for hunting ungulates;
• on a bear;
• on birds;
• on furry animals.

The first two groups are made on forms with polygraphic protection so that they cannot be faked. The extraction of birds, in turn, can be carried out according to two types of documents. According to the first, amateur and sporty types hunting, according to the second, other species are allowed.

Forms for hunting for fur-bearing animals are represented by three types:

• for amateur and sport hunting;
• for fishing;
• for other types of hunting.

Mining permit mass species hunting resources new form allows you to get inscribed different types of birds and fur-bearing animals during the entire hunting season only once by paying the state fee.

The new form makes it possible to freely visit all public hunting grounds scattered across different regions of a single subject of the Federation.

Tax rates and benefits

Each type of animal world object has its own rate. The unit of the taxable base is defined in ruble terms. This the rate is the same throughout the country, regardless of the distribution of specific animal species.

For example, the size of the minimum rate provided for the extraction of black grouse is twenty rubles, and the maximum rate that applies to the extraction of musk ox is 15 thousand rubles.

There are two types of discount rates:

• zero;
• fifty percent.

The application of the first occurs if the purpose of hunting is:

• protection of human health;
• elimination of the fact of threat to human life;
• regulation of species composition of animals;
• reproduction of animal species by permission of the authorized executive bodies;
• scientific tasks solved within the framework of Russian legislation.

Fifty percent of the generally accepted rate is used when shooting young herd ungulates that have not reached the age of one.

As noted above, the tax is not taken from representatives of the indigenous small-numbered northern, Siberian and Far Eastern peoples, as well as persons who do not fall under this category, but live in areas that exist only through hunting and fishing. To provide this benefit in the Russian passport, registration is required confirming residence in the relevant region.

Method of settlement and payment

Applies following formula calculation of the amount of the fee: tax amount = collection rate * number of individuals harvested.

The fee is paid at the time of issuing a hunting permit within the territory of the subject where the authorized body is located.

Reporting

Citizens, as natural persons, do not need to provide tax services information about acquired hunting permits.

Legal entities and individual entrepreneurs who have received permits, within ten days it is necessary to provide the tax office with information on the actual amount paid as part of the fee and the total amount payable.

In the future, at the end of the terms of the documents, they have the opportunity to set off or return the amount of tax on unused permits.

Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources are established by Ch. 25.1 of the Tax Code and entered into force on January 1, 2004.

Organizations and individuals, including individual entrepreneurs, are recognized as payers of fees for the use of objects of the animal world and for the use of objects of aquatic biological resources. In the Russian Federation, the use of objects of the animal world and objects of aquatic biological resources is carried out on the basis of a license. With regard to objects of the animal world, the license extends to the territory of the entire state, and with respect to object-aquatic biological resources, the license gives the right to use them in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the area of ​​the Svalbard archipelago.

The objects of taxation of fees are the objects of the animal world and objects of aquatic biological resources listed n. 1, 4, 5 st. 333.3 of the Tax Code, respectively, removed from their habitat, including objects of aquatic biological resources subject to removal from the habitat as permitted by-catch.

Fee rates are firmly fixed and are expressed in rubles per animal or per tonne of aquatic biological resources.

The fee is not levied on objects of the animal world and objects of aquatic biological resources, the use of which is carried out to meet personal needs by representatives of the indigenous peoples of the North, Siberia and the Far East and persons who are not related to the 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.

The fee is also not charged if the use of objects of the animal world or objects of aquatic biological resources is carried out for the purposes of:

• o protection of public health, elimination of threats to human life, protection from diseases of agricultural and domestic animals, regulation of the species composition of objects of the animal world and objects of aquatic biological resources, prevention of damage to the economy, wildlife, water world, as well as for the reproduction of objects of animal or water world carried out in accordance with the permission of the authorized executive body;
• o study of reserves and industrial expertise, as well as for scientific purposes in accordance with the legislation of the Russian Federation.

Fee rates for the use of objects of aquatic biological resources for fisheries organizations that form towns and villages are reduced by 85% of the total rate of this fee.

Fees are paid:

• o payers - individuals, with the exception of individual entrepreneurs - at the location of the authority that issued the license (permit);
• o payers - organizations and individual entrepreneurs - at the place of their tax registration.

The 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 current budget legislation.

water tax

From January 1, 2005 to tax system The Russian Federation has a new obligatory payment at the federal level - the water tax. Legal basis of this tax are established by Ch. 25.2 NK.

Water tax payers are organizations and individuals that use water in accordance with the legislation of the Russian Federation. According to the current Russian legislation, taxable water use can be special and special.

The objects of the water tax (clause 1 of article 333.9 of the Tax Code) are: water intake from water bodies; use of the water area of ​​water bodies, with the exception of timber rafting in rafts and purses; use of water bodies without water intake for hydropower purposes; the use of water bodies for the purpose of rafting in rafts and purses.

According to paragraph 2 of Art. 333.9 of the Tax Code, a large list of types of use of water bodies is not subject to this tax, which is due to the social significance of the latter. So, they are not recognized as objects of taxation: a fence from groundwater objects of water containing minerals and (or) natural medicinal resources, as well as thermal waters; water intake from water bodies to ensure fire safety, as well as to eliminate natural Disasters and consequences of accidents; water intake from water bodies and use of the water area of ​​water bodies for fish farming and reproduction of aquatic biological resources; the use of the water area of ​​water bodies for navigation on ships, including small-sized watercraft, as well as for one-time landings (take-offs) of aircraft; use of the water areas of water bodies for conducting state monitoring of water bodies and other natural resources, as well as geodetic, topographic, hydrographic and search and survey work; special use of water bodies to meet the needs of the country's defense and state security; use of the water area for fishing and hunting, etc.

The taxable base for water tax is established by Art. 333.10 of the Tax Code and is determined by the taxpayer independently separately for each water body. If different tax rates are established for a water body, the tax base is determined by the taxpayer in relation to each tax rate. With regard to various objects of water tax, the tax base is determined as follows:

• o when water is withdrawn - as the volume of water withdrawn from a water body during the tax period;
• o when using the water area of ​​water bodies, with the exception of timber rafting in rafts and purses - as the area of ​​the provided water space;
• o when using water bodies without water intake for hydropower purposes - as the amount of electricity produced during the tax period;
• o when using water bodies for the purpose of rafting in rafts and purses - as the product of the volume of wood rafted in rafts and purses for the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100.

Water tax "Y1 is paid quarterly. The rates of this tax are set for each basin of rivers, lakes, seas and economic region. A detailed list of tax rates for each object of water tax is established by Article 333.1 of the Tax Code. Tax legislation provides for an increase in tax rates for overlimit use Thus, when water is withdrawn in excess of the established quarterly or annual water use limits, tax rates in terms of such an excess increase five times.

The tax is paid at the location of the water body no later than the 20th day of the month following the expired tax period.

The form of control over the correctness and timeliness of the payment of water tax is a tax declaration submitted by the taxpayer to the tax authority at the location of the object within the time period established for paying the tax. In addition, foreign taxpayers submit a copy of the tax declaration to the tax authority at the location of the authority that issued the water use license.

Fees for the use of objects of the animal world and aquatic biological resources are regulated by the chapter 25.1. Tax Code of the Russian Federation.

Payers of the fee for the use of wildlife and aquatic biological resources are organizations and individuals, incl. individual entrepreneurs obtaining a license (permit) for the use of 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 the animal world 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 the animal world and aquatic biological resources.

Objects of the animal world and objects of aquatic biological resources are not recognized as objects of taxation, 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 who are not related to indigenous peoples, but permanently residing in 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 establishes rates in rubles for objects of the animal world, for objects of aquatic biological resources and for marine mammals.

Fee rates for objects of aquatic biological resources are set at 0 rubles when they are used for the following purposes:

protection of public health, elimination of threats to human life, protection from diseases of agricultural and domestic animals, regulation of the species composition of biological resources, prevention of damage to the economy, wildlife and its habitat, as well as for the reproduction of objects of 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 town and village forming Russian fishery organizations are established by the Tax Code at a rate 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 wildlife objects upon receipt of a license (permit) for the use of wildlife objects 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 the one-time fee is determined as a share of the calculated amount of the fee, the amount of which is 10%. A one-time fee is paid upon obtaining a license (permit).

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

The fee for the use of objects of aquatic biological resources is paid:

· payers - individuals, with the exception of individual entrepreneurs - at the location of the authority 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 the expiration of the license (permit) for the use of objects of the animal world, organizations and individual entrepreneurs have the right to apply to the tax authority for a credit or refund of fees for unrealized licenses. Set-off or refund of the amount of the fee 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

The water tax is 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 engaged in water use 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 purses;

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

4. The use of water bodies for the purpose of floating 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 withdrawn from a water body during the tax period;

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

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

The Tax Code establishes the amount of tax rates for the basins of rivers, lakes, seas and economic regions RF.

When water is withdrawn in excess of the established water use limits, the rates for such an excess are set at a fivefold 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 1,000 cubic meters of water.

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

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