20.06.2020

Rates and calculation of fees for the use of fauna and aquatic biological resources. How to calculate the fee for the use of water resources? For the use of objects

Fees for the use of fauna and water objects biological resources

R.R. Yarullin, Doctor of Economics, Professor, Bashkir ASSU under the President of the Republic of Belarus

In Russian legislation animal world recognized as the property of nations Russian Federation, an integral element natural environment and biological diversity of the Earth, a renewable natural resource, an important regulating and stabilizing component of the biosphere, fully protected and rationally used to meet the spiritual and material needs of citizens of the Russian Federation.

Currently in conditions ecological crisis It becomes relevant to carry out activities aimed at preserving the unique animal world and aquatic biological resources of our country. For these purposes, Russia has established fees for the use of fauna and for the use of aquatic biological resources. The amount of fees is credited to the accounts of the Federal Treasury for their subsequent distribution in accordance with the budget legislation of the Russian Federation. The funds received are used to support the bodies monitoring the safety of wildlife; to carry out activities designed to combat violators of legislation in the field of wildlife protection, etc.

Before January 1, 2004, the specified fee was charged in accordance with the following federal laws:

1) “On the animal world” dated April 24, 1995, No. 52-FZ;

2) “On the continental shelf of the Russian Federation” dated November 30, 1995, No. 187-FZ;

3) “On the exclusive economic zone of the Russian Federation” dated December 17, 1998, No. 191-FZ;

4) “On internal sea waters, the territorial sea and the adjacent zone of the Russian Federation” dated July 31, 1998, No. 155-FZ.

The maximum amounts of this fee were determined by a by-law - Decree of the Government of the Russian Federation dated January 4, 2000 No. 1 “On the maximum amounts of fees for the use of wildlife objects classified as hunting objects, the removal of which from their habitat without a license is prohibited.” The specific size of the fee was set by the authorities executive power subjects of Russia.

However, to create a unified regulatory framework, ensure coordination of activities

federal executive authorities failed. These laws did not contain a clear statement of the procedure for calculating and paying into the budget fees for the use of objects of the animal world and objects of aquatic biological resources. This made it difficult to administer payments and predict possible revenues from them.

Came into force on January 1, 2004 new chapter Tax Code of the Russian Federation - Chapter 25.1 “Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources,” which are part of the system of federal fees and are collected in accordance with the norms of the Tax Code.

Initially, the legislator planned to include two chapters in the text of part two of the Tax Code of the Russian Federation (TC RF), each of which would regulate its own type of collection. But this was not done. The technique used cannot be explained high degree similarities in the legal nature of these fees. According to the author, this is rather a consequence of another technical error by the legislator. A significant part of the elements of the legal characteristics of each of the fees under consideration is specific. Not only the objects of these fees differ, but also their payers, rates, and the procedure for their payment. As a result, in the text of each article of Chapter 25.1 of the Tax Code, the legislator is forced to establish a regulated element of taxation, taking into account the specific application for a particular fee.

Based on Article 333.1 of the Tax Code of the Russian Federation, payers of fees are recognized as organizations and individuals, including entrepreneurs, who are divided into two groups:

1) using objects of the animal world (except for objects of aquatic biological resources);

2) using objects of aquatic biological resources 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 Spitsbergen archipelago.

Required condition To carry out activities related to the exploitation of fauna and aquatic biological resources, it is necessary to obtain a license or permit in the prescribed manner.

Accordingly, the objects of taxation are considered to be objects of the animal world and objects of water.

natural biological resources in accordance with the list provided for in the Tax Code of the Russian Federation, the removal of which from their habitat is carried out on the basis of licenses or permits for the use of objects of the animal world, and objects of aquatic biological resources, issued in accordance with Russian legislation.

Objects used for personal needs of small peoples of the North, Siberia and Far East, as well as persons for whom hunting and fishing are the basis of their existence.

Fee rates are differentiated by type of resource used and are expressed in rubles. To calculate the amounts payable to the budget, three groups (tables) of rates have been developed that are used in:

In relation to objects of the animal world (wild predatory, fur-bearing and ungulate animals, wild birds);

Regarding objects of water resources (fish, crabs, shrimp);

Relation to marine mammals as special type aquatic biological resources(cetaceans, seals, etc.).

For objects of the animal world, one animal is taken as a unit of the tax base. The highest rate is provided for the seizure of a musk ox - 15,000 rubles.

Collection rates for the second group are determined on a per ton basis and differ not only by type of resource, but also by water basins. The highest fee rates have been introduced for crab fishing - 35,000 rubles.

Within the third group, rates are set for one ton of mammal. The highest rate is set for the catch of killer whales and other cetaceans - 30,000 rubles.

The amount of the fee is equal to the product of the corresponding number of taxable objects of the animal world and the fee rate established for this type of resource.

Chapter 25.1 of the Tax Code of the Russian Federation is relatively new, so it has its own controversial points. So, for example, according to the Tax Code of the Russian Federation, it is required to collect fees for hunting and fishing (industrial fishing), but it does not directly say this. Therefore, the provisions of Chapter 25.1 of the Tax Code of the Russian Federation must be applied in conjunction with the provisions of federal laws that regulate relations in the field of protection and use of wildlife (aquatic biological resources).

The next drawback, in our opinion, is that paragraph 1 of Art. 333.3 of the Tax Code of the Russian Federation defines a closed list of fauna objects for which hunting fees are paid (these include: ungulates and fur-bearing animals, predators, birds - a total of 45 species, subspecies and populations of wild animals). In this regard, wild animals not named in the specified list are not classified as objects of the animal world and are not subject to fees (for example, hunting for hares, foxes, arctic foxes, ducks, geese, partridges and other animals is not subject to fees).

An important point is that the fee rates for the use of objects of the animal world are determined for each type of object in absolute value - in rubles per unit of the taxable base, i.e. for one wild animal, and they must be calculated based on the need for financial resources for the protection, protection, reproduction of game animals and the current prices for goods and services.

We believe that the discussed points of discussion require further development of Chapter 25.1 of the Tax Code of the Russian Federation.

First of all, it is necessary that fees for the use of objects of the animal world and for the use of objects of aquatic biological resources are regulated not by a number of regulations, but by a single legislative document that has an unambiguous interpretation and does not contradict the Tax Code of the Russian Federation.

It is necessary to expand the list of objects of fauna and objects of aquatic biological resources, because Carrying out activities aimed at their protection and reproduction also requires additional financial resources.

In addition, rates should be reviewed annually to adjust them based on currently prevailing prices.

We consider it obligatory to exercise strict control over the receipts of these fees into the budget in order to prevent violations of the law.

In our opinion, the proposed activities will make it possible to use the funds received from collections to combat the illegal use of wildlife and ensure the replenishment of the country’s biological resources.

Literature

1. Goncharenko L.I., Kashirina M.V. Taxation of legal entities: textbook. M.: FORUM: INFRA, 2007. 176 p.

2. Commentary on the Tax Code of the Russian Federation, parts one and two / ed. Yu. F. Kvashi. 8th ed., revised. and additional M.: Publishing house "Urayt", 2010. 1375 p.

3. Taxes and taxation in the Russian Federation / ed. V.G. Panskova. M.: International Center financial and economic development, 2004. 576 p.

The fee for the use of fauna and aquatic biological resources is not a tax, but a fee included in tax system Russia and regulated by the Tax Code of the Russian Federation. In fact, these are even two fees - one for the use of objects of the animal world, the second for the use of objects of aquatic biological resources. But they are so close that they unite into a single entity.

Chapter 25.1 of the Tax Code of the Russian Federation is devoted to the collection, which establishes the basis for this payment to the budget by organizations and individual entrepreneurs. Also important is Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 26, 2007 N 45, which clarifies the main issues of applying the fee.

Payers

Payers of fees for the use of wildlife and aquatic biological resources are organizations and individuals, including individual entrepreneurs, who receive permission in the prescribed manner:

for the extraction of wildlife objects on the territory of the Russian Federation;
for the extraction (catch) of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in its exclusive economic zone, as well as in the Azov, Caspian, Barents Seas and in the area of the Spitsbergen archipelago.

Objects of taxation

Fees are subject to objects of fauna and aquatic biological resources, named in Article 333.3 of the Tax Code of the Russian Federation, the removal of which from their habitat is carried out on the basis of an issued permit.

Article 333.3 of the Tax Code of the Russian Federation lists animals, birds, fish and other inhabitants of water bodies, which are thus recognized as subject to these fees.

There are no fees objects of fauna and aquatic biological resources, the use of which is carried out:

to satisfy personal needs by representatives of indigenous peoples of the North, Siberia and the Far East of the Russian Federation (according to the list of the Government of the Russian Federation);
persons permanently residing in places of traditional habitat and management of small-numbered indigenous people, if hunting and fishing are the basis of their existence.

There are limits on the use of wildlife and aquatic biological resources; they are established by executive authorities of the constituent entities of the Russian Federation.

Collection rates

The tax rates are established by the Tax Code of the Russian Federation:

for each object of the animal world - clause 1 of Art. 333.3 Tax Code of the Russian Federation;
for each object of aquatic biological resources - clause 4 of Art. 333.3 Tax Code of the Russian Federation;
for each object of aquatic biological resources - marine mammals - clause 5 of Art. 333.3 Tax Code of the Russian Federation.

Subject to certain conditions, it is possible to apply a zero rate (clause 3 and clause 6 of Article 333.3), as well as reduced rates of fees (clause 2 and clause 7 of Article 333.3).

Prerequisites

The authorities that issued a permit for the extraction of wildlife and/or 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 the following information:

about issued permits;
the amount of the fee payable for each permit;
about the deadlines for payment of the fee.

Information is presented according to approved forms (Orders of the Federal Tax Service of the Russian Federation dated February 26, 2006 N SAE-3-21/108@, dated February 26, 2006 N SAE-3-21/111@).

Organizations and individual entrepreneurs that have received the appropriate permit, no later than 10 days from the date of its receipt, submit to the tax authority at the location of the body that issued the said permit the following information:

about received permits for the extraction of wildlife objects;
about the amounts of fees to be paid;
on the amounts of fees actually paid.

Information is presented according to approved forms (Orders of the Federal Tax Service of the Russian Federation dated 02/26/2006 N SAE-3-21/109@, dated 02/26/2006 N SAE-3-21/110@).

Upon expiration of the validity period of a permit for the extraction of wildlife objects, organizations and individual entrepreneurs have the right to apply for a credit or refund of the collection amounts for unrealized permits.

Offset or refund of collection amounts is carried out in the manner established by Chapter. 12 of the Tax Code of the Russian Federation, subject to the submission of relevant documents.

The procedure for distributing quotas for catching (harvesting) aquatic biological resources for research, educational, cultural and educational purposes was approved by Decree of the Government of the Russian Federation of November 26, 2008 N 887.

The distribution of total permissible catches of aquatic biological resources in relation to the types of quotas for their production (catch) is established by Decree of the Government of the Russian Federation of December 15, 2005 N 768.

Procedure for paying the fee

The terms and procedure for paying the fee are specified in Art. 333.5 of the Tax Code of the Russian Federation.

Payers of the fee for the use of objects of the animal world (except for aquatic biological resources) pay the fee when receiving permission to extract.

Payers of the fee for the use of aquatic biological resources pay it in the form of one-time and regular contributions, as well as in cases provided for by the Tax Code of the Russian Federation - a one-time contribution.

Payment of the fee for the use of objects of the animal world is made at the location of the authority that issued the permit for the extraction of objects of the animal world.

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

Fees are credited to the accounts of the federal treasury with subsequent distribution among budgets.

Fees for the use of fauna and for the use of aquatic 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 quotas for catching aquatic biological resources for the purpose of industrial fishing. These fees apply to and are obligatory for payment throughout the Russian Federation.

Payers of fees for the use of fauna and for the use of aquatic biological resources Table 19

Fee payers
For the use of objects of the animal world	For the use of objects of aquatic biological resources
Organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, permission to harvest wildlife objects on the territory of the Russian Federation.	Organizations and individuals, including individual entrepreneurs, receiving, in accordance with the established procedure, permission to extract (catch) aquatic biological resources in internal waters, in the territorial sea, on the continental shelf and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the Svalbard archipelago.

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 are not recognized as objects of taxation, the use of which is carried out to satisfy personal needs by representatives of indigenous peoples of the North, Siberia and the Far East (according to the list approved by the Government) and persons not related to indigenous peoples, but permanently residing in 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 executive authorities of the constituent entities 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.

There are two preferential rates:

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, organizations and individual entrepreneurs- at the place of your registration.

Fees for the use of fauna and aquatic biological resources replaced fees for the use of fauna and an auction system for the sale of quotas for catching aquatic biological resources for industrial fishing.

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

Payers of fees. The following may be recognized as payers of fees:

organizations;

individuals, including individual entrepreneurs.

Legal entities 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 wildlife objects on 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 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 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 grounds for non-recognition of objects of the animal world and objects of aquatic biological resources as objects of taxation. Such legal norm is implemented if the named objects are used to satisfy personal needs by representatives of indigenous peoples of the North, Siberia and the Far East (the list is approved by the Government of the Russian Federation) and persons not belonging to indigenous peoples, but permanently residing in the places of their traditional residence and traditional economic activities , for whom hunting and fishing are the basis of their existence. The right of free use applies only to the quantity (volume) of these objects that is extracted 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 for catching (harvesting) objects of aquatic biological resources to meet personal needs are established by the executive authorities of the constituent entities of the Federation in agreement with the authorized federal executive authorities.

Fee rates. The Tax Code of the Russian Federation establishes three scales of collection rates for each group of taxable objects. For each type of wildlife there is its own collection rate, determined in absolute units - rubles per unit of the total tax base. The rates do not depend on the habitat of a particular animal species and apply throughout the Russian Federation. The fee rates are set by art. ZZZ3 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 fauna objects

Name of animal object	Fee rate for one animal, rub.
Muskox, a hybrid of bison and bison or livestock
Bear (except for Kamchatka populations and white-breasted bear)
Brown bear (Kamchatka populations), white-breasted bear
Red deer, elk
Sika deer, fallow deer, bighorn sheep, Siberian mountain goat, chamois, tur, mouflon
Roe deer, wild boar, musk deer, lynx, wolverine
Wild reindeer, saiga
Sable, otter
Badger, marten, marmot, beaver

Raccoon
Steppe cat, jungle cat
European mink
Capercaillie, stone capercaillie
Ular Caucasian

Pheasant, black grouse, water rail, small crake, tiny crake, crake, large crake, moorhen

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.

When seizing young animals (under one year of age) of wild ungulates, the fee rates for the use of wildlife objects are determined at 50% of the above rates.

The 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;

eliminating threats to human life;

protection against diseases of farm and domestic animals;

regulation of the species composition of fauna objects or objects of aquatic biological resources;

preventing damage to the economy, wildlife and their habitats;

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

study of reserves and industrial expertise.

The fee rates for each object of aquatic biological resources, including marine mammals, are set at 0% if the use of such objects is carried out:

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

in fishing for research and control purposes.

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

Town- and settlement-forming organizations for the purposes of using a reduced fee rate are organizations that meet the following criteria:

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

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

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 of issuance of the permit for the extraction (catch) of aquatic biological resources;

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

The listed criteria must be met simultaneously; failure to comply with one of them may deprive fishery organizations of the status of city- and village-forming Russian fishery organizations.

For business entities selling and (or) processing extracted aquatic biological resources delivered to the territory of the Russian Federation, the collection rate is 10% of the standard rate.

Calculation procedure and deadlines for payment of fees. The amount of the fee is determined in relation to 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.

Fees for the use of objects of the animal world are paid by payers upon receipt of a license (permit) to use these objects, and fees for the use of objects of aquatic biological resources are paid in the form of one-time and regular contributions. The one-time fee is 10% of the calculated fee, and it is paid upon receipt of a license (permit) for the use 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.

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

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

The remaining amount of the fee will be paid in equal installments throughout the entire period of validity of the permit every month no later than the 20th day.

Thus, the following fee amounts will be paid monthly:

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

for pike perch - 90,000 rubles. [(300,000 rub. - 30,000 rub.) : 3].

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 the corresponding extraction (catch) permit 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 such permit .

Payers pay the fee for the use of wildlife objects at the location of the body 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 body that issued the license (permit) for the use of aquatic biological resources;

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

The procedure for submitting information to authorities issuing licenses (permits). Bodies issuing, 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 required to submit to the tax authorities at the place of their registration information about issued licenses (permits), the amount of the fee payable for each license (permit), as well as information about the deadlines for paying the fee.

The procedure for submitting information by organizations and individual entrepreneurs, offset or return of collection amounts 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 about the received licenses (permits) for the use of wildlife objects, the amounts of fees payable, and the amounts of fees actually paid.

Upon expiration of the validity period 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 credit or refund of the fees for unrealized licenses (permits) issued by the authorized body. Offset or refund of fees for unrealized licenses (permits) is carried out in the prescribed manner, 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 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 about the licenses (permits) received, the amounts of fees 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 removal from their habitat as permitted bycatch 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 contribution (clause 2 Article ZZZ 7 of the Tax Code of the Russian Federation).

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Introduction

1. Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources

1.1 Taxpayers

1.2 Object of taxation

1.3 Tax rates

2. Tax calculation procedure

3. Procedure and deadlines for paying the fee

4. The procedure for providing information by licensing authorities

5. The procedure for providing information by authorities and individual entrepreneurs, offset or return of fees for unrealized licenses

Conclusion

List of used literature

Introduction

The fee for the use of fauna and for the use of aquatic biological resources is a federal tax. Regulated by Chapter 25.1 of the Tax Code of the Russian Federation, which came into force on January 1, 2004 (introduced Federal law dated November 11, 2003 No. 148-FZ) (2, p. 67).

Taxpayers of fees for the use of wildlife objects are organizations and individuals who receive, in the prescribed manner, a license (permit) to use wildlife objects on the territory of the Russian Federation. Payers of fees for the use of objects of aquatic biological resources are organizations and individuals who receive, in accordance with the established procedure, a license (permit) for the use of objects of aquatic biological resources in internal 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 Spitsbergen archipelago.

Objects of taxation are objects of fauna and objects of aquatic biological resources, the removal of which from their habitat is carried out on the basis of an appropriate license. 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 of the Russian Federation and persons 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 their existence.

Organizations and individual entrepreneurs using objects under a license 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 place of the authority that issued the said license, information about the licenses received for the use of objects of the animal world, the amounts of fees, payable and the amounts of fees actually paid. Organizations and individual entrepreneurs who use 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 the permit, provide information on the received permits for the extraction (catch) of aquatic biological resources to the tax authorities at the place of their registration , amounts of fees payable in the form of one-time and regular installments.

1. Fees for the use of wildlife objects and for useobjectsaquatic biological resources

1.1 Taxpayers

Payers of the fee for the use of objects of the animal world, with the exception of objects of the animal world related to objects of aquatic biological resources, are recognized as organizations and individuals, including individual entrepreneurs who receive, in accordance with the established procedure, permission to harvest objects of the animal world on the territory of the Russian Federation.

Payers of the fee for the use of objects of aquatic biological resources (hereinafter referred to as payers in this chapter) are organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, permission to extract (catch) aquatic biological resources 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 Spitsbergen archipelago.

1.2 Object of taxation

The following are recognized as objects of taxation:

· objects of wildlife in accordance with the list established by paragraph 1 of Article 333.3 of the Tax Code of the Russian Federation, the removal of which from their habitat is carried out on the basis of a permit for the extraction of objects of wildlife, issued in accordance with the legislation of the Russian Federation;

·objects of aquatic biological resources in accordance with the list established by paragraphs 4 and 5 of Article 333.3 of the Tax Code of the Russian Federation, the removal of which from their habitat is carried out on the basis of a permit for the extraction (catch) of aquatic biological resources, issued in accordance with the legislation of the Russian Federation, including objects of aquatic biological resources subject to removal from their habitat as permitted bycatch (4, p. 152).

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 of the Russian Federation (according to the list approved by the Government of the Russian Federation) and persons not belonging to indigenous peoples, are not recognized as objects of taxation. , but permanently residing in the places of their traditional residence and traditional economic activities, for which hunting and fishing are the basis of 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 executive authorities of the constituent entities of the Russian Federation in agreement with authorized federal executive authorities.

1.3 Tax rates

The fee rates for each animal object are set in the following amounts:

Table 1. Fee rates for each animal object

Name of animal object	Fee rate in rubles (per animal)
Muskox, a hybrid of bison and bison or livestock
Bear (except for Kamchatka populations and white-breasted bear)
Brown bear (Kamchatka populations), white-breasted bear
Red deer, elk
Dappled deer, fallow deer, bighorn sheep, Siberian mountain goat, chamois, aurochs, mouflon
Roe deer, wild boar, musk deer, lynx, wolverine
Wild reindeer, saiga
Sable, otter
Badger, marten, marmot, beaver

Raccoon
Steppe cat, jungle cat
European mink
Capercaillie, stone capercaillie
Ular Caucasian

Pheasant, black grouse, water rail, small crake, tiny crake, crake, large crake, moorhen

A fee for the use of objects of the animal world is not charged if the use of such objects of the animal world is carried out for the purposes of:

· protection of public health, elimination of threats to human life, protection from diseases of farm and domestic animals, regulation of the species composition of fauna, prevention of damage to the economy, fauna and its habitat, as well as for the purpose of reproduction of fauna, carried out in accordance with with the permission of the authorized executive body;

· studying reserves, as well as for scientific purposes in accordance with the legislation of the Russian Federation.

The fee rates for each object of aquatic biological resources, with the exception of marine mammals, are established in the following amounts:

Table 2. Fee rates for each object of aquatic biological resources

Name of the object of aquatic biological resources	Collection rate in rubles (per ton)
Far Eastern basin (internal sea waters, territorial sea, exclusive economic zone RF continental shelf Russian Federation in Chukotka, East Siberian, Bering, Okhotsk, Japanese seas and the Pacific Ocean)
Pollock Sea of Okhotsk, halibut, pink salmon
Pollock from other fishing areas
Cod, Amur autumn chum salmon
Herring of the Bering Sea, herring of the Sea of Okhotsk in the spring-summer period
Herring from other areas and fishing periods

Sea bass, coal

Smelt, loach

Chum salmon, coho salmon
Chinook salmon, mama


Sturgeon*
Flounder, navaga, capelin, anchovy, likodas, grenadiers, cod, lemonema, gobies, dog fish, gerbil, sharks, rays, mullet fish, others
Kamchatka crab of the western coast of Kamchatka, Kamchatka crab of the North Sea of Okhotsk, Kamchatka crab of other fishing areas, blue crab, birdie snow crab of the Sea of Okhotsk, snow crab opilio
Equal-thorn crab
Birdie snow crab from other fishing areas
Snow crab angulatus, red snow crab
Verrilla snow crab, tanneri snow crab, cowezi crab
Spiny crab of the southern Kuril Islands
Spiny crab from other fishing areas
Hairy quadrangular crab of the south-eastern Sakhalin and Aniva Bay zone of the Sea of Okhotsk and south-western Sakhalin zone of the Sea of Japan
Four-cornered hairy crab from other fishing areas
Angled tail shrimp, Northern Bering Sea shrimp
Northern shrimp
Grass shrimp
Crested shrimp
Other types of shrimp

Squid of the Primorye subzone
Octopuses

Scallop
Other shellfish (mussel, spizula, coobicula and others)

Cucumaria
Sea urchin gray
Black sea urchin
Other sea urchin (fawn, many-spined, green and others)
Seaweed
Other aquatic biological resources
Northern Basin (White Sea, internal sea waters, territorial sea, exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation in the Laptev Sea, Kara and Barents Seas and the Spitsbergen archipelago area)


Atlantic salmon
Pink salmon, flounder, vendace, smelt, navaga, catfish

Czech-Pechora and White Sea herring
Halibut black
Sea bass


Arctic cod, capelin, lumpfish, European sand lance, star stingray, polar shark, whitefish, others
Kamchatka crab
Northern shrimp, green sea urchin
Shrimp bear
Other shrimps (euphausiids), other molluscs
Scallop
Cucumaria
Seaweed
Baltic Basin (internal sea waters, territorial sea, exclusive economic zone of the Russian Federation and continental shelf of the Russian Federation in the Baltic Sea, Vistula, Curonian and Finnish Lagoons)
Herring (herring), Sprat (sprat), vendace, bream, pike, burbot, stickleback, roach, smelt, ruffe, smelt, sabrefish, rudd, silver bream, others
Atlantic salmon (Baltic salmon)

Whitefish, pike perch
Flounder turbot, perch
Flounder of other species


Rybets (cheese)
Caspian Basin (areas of the Caspian Sea in which the Russian Federation exercises jurisdiction over fishing)
Sprat (anchovy, bigeye, common), Herring (Dolginskaya, Caspian belly, big-eyed belly, anadromous blackback) Rudd, tench, perch, crucian carp, and other freshwater bycatch
Large particles (mullet, silverside, bream, carp, catfish, silver bream, pike, others, with the exception of pike perch and kutum)
Pike perch, kutum

Sturgeon*
Azov-Black Sea basin (internal sea waters and territorial sea, exclusive economic zone of the Russian Federation in the Black Sea, areas Sea of Azov with the Taganrog Bay, in which the Russian Federation exercises jurisdiction over fishing)
Pike-perch, mullet of all types
Flounder-kalkan
Bream, ram
Anchovy, sprat, sprat (sprat)
Fish (cheese), red mullet
Herring, pilengas
Sturgeon*
Stingray, saberfish, dogfish, horse mackerel, silverside, gobies, scafarka, whiting, others. Other aquatic biological resources (shellfish, algae)
Domestic water bodies(rivers, reservoirs, lakes)
Sturgeon*
Atlantic salmon (Baltic salmon, salmon), chinook salmon, autumn Amur chum salmon, coho salmon, nelma, taimen, sockeye salmon, eel
Chum salmon, masu salmon, brown trout
Baikal white grayling, whitefish, muksun
Kundzha, Dolly Varden, Char, Palia, Trout of all kinds, Lenok, Whitefish, Omul, Podzhyan, Peled, Barbel, Blackback, Fish (cheese), Asp, Grayling, Shemaya, Kutum, Catfish, Lamprey
Grass carp, asp, silver carp, catfish. Volga Large particle (except for pike perch)
Pike perch, gammarus, crayfish
Rhipus, ram, roach, vendace

Other objects of aquatic biological resources

*Fees are charged in case of permitted fishing

Fee rates for each object of aquatic biological resources - marine mammal installed in the following sizes:

Table 3. Fee rates for each object of aquatic biological resources

The fee for the use of objects of the animal world is not charged if the use of such objects of aquatic biological resources is carried out when:

Fisheries for the purpose of reproduction and acclimatization of aquatic biological resources;

Fisheries for research and control purposes.

2. Calculation ordertax

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 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.

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 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 on the start date of the permit.

3. Procedure and deadlines for payment of fees

Payers pay the amount of the fee for the use of wildlife objects when receiving permission to harvest wildlife objects.

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 and a 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 percent.

Payment of a one-time fee is made 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.

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.

Payment of fees 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.

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;

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

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.

4. The order of presentation has been reducedby licensing authorities

Bodies issuing, in accordance with the established procedure, permits for the extraction of wildlife objects and permits 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 the fee payable on each permit, as well as information about the deadlines for paying the fee.

Forms for submitting information by authorities issuing permits in accordance with the established procedure are approved federal body executive power, authorized for control and supervision in the field of taxes and fees.

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

collection use animal aquatic

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 said permit, information about the received permits for the extraction of objects of the animal 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.

Offset or refund of fees for unrealized permits for the extraction of wildlife objects is carried out in the manner established in the Tax Code of the Russian Federation, subject to the submission of documents, the list of which is approved by the federal tax authority.

Organizations and individual entrepreneurs who use 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 the extraction (catch) of aquatic biological resources, collection amounts payable in the form of one-time and regular contributions.

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 bycatch 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, in a form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

All information is submitted by organizations and individual entrepreneurs engaged in the use of wildlife and the use of aquatic biological resources, according to forms approved by the federal executive body authorized for control and supervision in the field of taxes and fees

Conclusion

The objects of taxation are objects of fauna and aquatic biological resources removed from their habitat on the basis of a license. The tax base is the number of taxable objects. The assessment period is the validity period of the license.

Fee rates are established by the Tax Code of the Russian Federation for each taxable item.

The amount of fees is determined in relation to each taxable object as the product of the used number of objects of the animal world (aquatic biological resources) and the corresponding fee rate.

The procedure and terms of payment differ for fees for the use of objects of wildlife and objects of aquatic biological resources.

I believe that payments for natural resources will remain vital in the future and hot topic. It can be assumed that they will be further developed and subjected to further development bills, and possibly the introduction of some innovations and tougher measures against violators of the use regime natural resources and their inappropriate use. And because of this, a number of reasons can be identified, based on which we can draw a conclusion about the trends in the development of payments for natural resources.

The first reason is that in Lately inappropriate use of fauna and aquatic biological resources, destroying them in the most inappropriate way. Therefore, we can say that in the near future, payments for these objects will be used as a stimulant for a more rational and expedient use of them.

The second reason is the interest of other countries in these objects in Russia. This is especially true for aquatic biological resources, therefore, there is an opportunity to receive considerable income for the country.

The third reason is the deteriorating environmental situation, both in the world and in our country.

The same conclusions can be drawn regarding the use of all resources of our country.

Thus, we can conclude that the economic analysis of organizations is necessary for anyone involved in the economics of an enterprise and calculations of the organization’s efficiency. This needs to be known and improved in connection with the search for the most effective ways labor, resource use.

List of used literature

1. Water Code of the Russian Federation dated November 16, 1995 No. 167-FZ

2. Tax Code of the Russian Federation. Part 1. Part 2 (as amended).

3. Panskov V. G. Taxes and taxation: textbook. - Yurayt Publishing House, 2010

4. Romanovsky M.V. Taxes and taxation: a textbook for universities / ed. M.V. Romanovsky. - 4th ed., rev. and additional - St. Petersburg: Peter, 2003

6. Khaustov A.P., Redina M.M. Economics of environmental management: diagnostics and reporting of enterprises: Tutorial. - M.: Publishing house, RUDN University, 2002.

7. Shevchuk A.V. Economics of environmental management (theory and practice) - M.: Publishing house NIA-Priroda, 1999.

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