Updated 10/23/2017 06:01

In the Russian Federation, there is a fee for the use of wildlife objects, as well as a fee for the use of water resources. Let's consider in what cases individuals must pay it and how its size is determined.

Tax payers and objects of taxation

Payers of the fee for the use of wildlife objects are recognized as individuals who receive, in accordance with the established procedure, permission to harvest wildlife objects on the territory of the Russian Federation (clause 1 of Article 333.1 of the Tax Code of the Russian Federation). In other words, fee payers are citizens who receive permission to extract hunting resources (hereinafter referred to as hunters).

Objects of taxation are objects of fauna - animals and birds that are removed from their habitat on the basis of a permit for the extraction of objects of fauna, issued in accordance with the legislation of the Russian Federation (clause 1 of article 333.2, clause 1 of article 333.3 of the Tax Code of the Russian Federation).

An exception is made for representatives of indigenous peoples of the North, Siberia and Far East of the Russian Federation (according to the List approved by Order of the Government of the Russian Federation dated April 17, 2006 N 536-r) and citizens who do not belong to indigenous peoples, but permanently reside in the places of their traditional residence and traditional economic activity(according to the List approved by Order of the Government of the Russian Federation dated 05/08/2009 N 631-r), for which hunting and fishing are the basis of existence. At the same time, only the number of hunted animals that is necessary solely to satisfy personal needs is not recognized as subject to taxation (in accordance with the limits established by the executive authorities of the constituent entities of the Russian Federation in agreement with the authorized federal executive authorities).

The procedure for obtaining permission to extract hunting resources

Any type of hunting is possible only after obtaining a permit for the extraction of hunting resources, which allows the capture or shooting of one or more individuals of wild animals (Part 2 of Article 29 of the Law of July 24, 2009 N 209-FZ).

The permit for the extraction of hunting resources specifies:

Information about the hunter and hunting license;

The type of hunting that is supposed to be carried out;

Information about extracted hunting resources;

Amount of hunting resources produced;

Hunting dates and hunting locations.

A permit for the extraction of hunting resources is issued on the basis of the following documents (clause 4 of the Procedure for filing applications and applications, approved by Order of the Ministry of Natural Resources of Russia dated August 29, 2014 N 379):

Statements that indicate:

last name, first name, patronymic (if any) of the applicant;

the type of hunting that is supposed to be carried out;

information about the hunting resources obtained and their quantity;

expected hunting dates;

hunting places;

proposed tools and methods of hunting;

date of issue of the hunting license and its registration series and number;

A document confirming payment of the fee for the use of wildlife objects (submitted at the initiative of the hunter);

A document confirming payment of the state fee for issuing a permit (submitted at the initiative of the hunter) (clause 10 of the Procedure for submitting applications and applications).

Note. If the applicant is a foreign citizen temporarily staying in the Russian Federation, to obtain a permit he submits an application personally or through a representative authorized in accordance with the legislation of the Russian Federation to the authorized body or to an environmental institution. In this case, a duly certified copy of the concluded contract for the provision of services in the field of hunting must be attached to the application (clause 6 of the Procedure for submitting applications and applications).

If you have not paid the fee, you will not be issued a permit to extract hunting resources.

Therefore, payment of the fee is required to obtain a hunting permit.

Payment of fees for the use of wildlife objects

Hunters pay the fee when receiving a permit to extract hunting resources at the location of the authority that issued such a permit (clauses 1, 3, Article 333.5 of the Tax Code of the Russian Federation).

Issue a permit for the extraction of hunting resources (hereinafter referred to as the permit) to a citizen whose information is contained in the state hunting register, or to a foreign citizen temporarily staying in the Russian Federation and who has entered into an agreement for the provision of services in the field of hunting, if he hunts:

In assigned hunting areas - by a legal entity and an individual entrepreneur who have entered into hunting agreements;

In publicly accessible hunting grounds - by the executive authority of the constituent entity of the Russian Federation;

On specially protected natural areas- environmental institutions provided for by legislation on specially protected natural areas.

A complete list of objects of taxation - animals and birds, for the production of which a fee is charged, as well as the fee rates are established in paragraphs 1 - 3 of Art. 333.3 Tax Code of the Russian Federation.

Note!

Wild animals not named in the specified list do not belong to the objects of the animal world, the removal of which from the natural environment is subject to a fee. Thus, without paying a fee, you can hunt hares, foxes, ducks, geese and other animals and birds not mentioned in the list.

The amount of the fee is determined as the product of the number of animals (animals and (or) birds) that the hunter has the right to obtain during the hunt, and the fee rate established in relation to these animals.

Example. Calculation of the fee amount based on the number of animals caught

The hunter was given permission to shoot five wood grouse. The fee for one capercaillie is 100 rubles.

The fee is 500 rubles. (RUB 100 x 5).

When seizing young animals (under the age of one year) of wild ungulates, the fee rate for the use of wildlife objects is set at 50% of the established clause 1 of Art. 333.3 rates.

Example. Calculation of the fee amount for the removal of young wild animals

A permit was issued to shoot five wild boars, including two individuals under the age of one year. The fee for one boar is 450 rubles.

The fee amount is:

450 rub. x 3 + 450 rub. x 50% x 2 = 1800 rub.

Fee rates are set at 0 rubles if the use of fauna objects is carried out (clause 3 of article 333.3 of the Tax Code of the Russian Federation):

In order to protect public health, eliminate threats to human life, protect agricultural and domestic animals from diseases, regulate species composition objects of wildlife, prevention of damage to the economy, wildlife and its habitat, as well as for the purpose of reproduction of objects of wildlife, carried out in accordance with the permission of the authorized executive body;

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

The fee is paid at a time and in full through the bank, and in case of its absence, through the cash desk of the rural or settlement local government.

Responsibility for violating hunting rules

Hunting without the appropriate permit for the extraction of hunting resources is considered illegal (clause 8 of the Resolution of the Plenum Supreme Court RF dated October 18, 2012 N 21).

Violation of hunting rules entails the imposition of an administrative fine on citizens in the amount of 500 to 4,000 rubles. with or without confiscation of hunting tools or deprivation of the right to hunt for up to two years (Part 1 of Article 8.37 of the Code of Administrative Offenses of the Russian Federation).

Payment of fees for the use of facilities aquatic biological resources

Formally, individuals 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, are recognized as payers of the fee (clause 2 of Article 333.1 of the Tax Code of the Russian Federation).

The fee rates for each object of aquatic biological resources are established by paragraphs 4, 5 of Art. 333.3 of the Tax Code of the Russian Federation per one ton of catch.

At the same time, citizens engaged in recreational and sport fishing without permission to extract (catch) aquatic biological resources are not tax payers.

Also, the fee is not paid by citizens engaged in recreational and sport fishing on water bodies or parts thereof, specially provided for organizing this type of fishing, on the basis of permits (licenses, vouchers) issued by organizations that organize recreational and sport fishing, since in such cases the payers of the fee are these organizations (Letter of the Ministry of Finance of Russia dated January 31, 2007 N 03-06-05-03/1).

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(Chapter 25.1 Tax Code)

Includes two fees:

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

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

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

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

• fishing, including harvesting of aquatic invertebrates and marine mammals;

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

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

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

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

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

3.6. Water tax

(Chapter 25.2 Tax Code)

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

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

Table 9

Objects of taxation and tax base for water tax

Object of taxation	The tax base
Water intake from water bodies	volume of water taken from a water body, thousand cubic meters. m.
Use of water bodies (with the exception of timber rafting in rafts and bags)	area of ​​the provided water space, in sq. km.
Use of water bodies without water intake for hydropower purposes	amount of electricity produced, thousand kWh
Use of water bodies for timber rafting in rafts and purses	the product of the volume of wood rafted in rafts and bags, expressed in thousands of cubic meters, and the distance of rafting, expressed in kilometers, divided by 100, in thousand cubic meters. / 100 km

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

Features of the definition tax base :

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

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

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

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

Taxable period - quarter.

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

a) on the type of water use;

b) from the economic region;

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

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

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

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

Payers of fees for the use of wildlife and for the use of aquatic biological resources are organizations and individuals, including individual entrepreneurs. In the Russian Federation, the use of fauna and aquatic biological resources is carried out on the basis of a license. Regarding objects of the animal world, the license applies to the territory of the entire state, and regarding object-aquatic biological resources, the license gives the right to use them 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 seas and in the area of ​​the Spitsbergen archipelago.

Objects of taxation are recognized as objects of fauna and objects of aquatic biological resources listed by no. 1, 4, 5 tbsp. 333.3 NK, respectively, removed from their habitat, including objects of aquatic biological resources subject to removal from the habitat as permitted bycatch.

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

The fee is not levied on objects of fauna and objects of aquatic biological resources, the use of which is carried out to meet personal needs by representatives of indigenous peoples of the North, Siberia and the Far East and persons not related to indigenous peoples, but permanently residing in the places of their traditional residence and traditional economic activities for which hunting and fishing are the basis of their existence.

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

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

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

Payment of fees is made:

• o payers - individuals, with the exception of individual entrepreneurs, - at the location of the body that issued the license (permit);
• o payers - organizations and individual entrepreneurs- at the place of your tax 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 current budget legislation.

Water tax

From January 1, 2005 to tax system The Russian Federation has introduced a new mandatory payment at the federal level - water tax. The legal basis for this tax is established by Chapter. 25.2 NC.

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

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

According to paragraph 2 of Art. 333.9 of the Tax Code is not subject to this tax on a large list of types of use of water bodies, which is due to the social significance of the latter. Thus, the following are not recognized as objects of taxation: withdrawal from groundwater of water objects containing minerals and (or) natural medicinal resources, as well as thermal waters; abstraction of water from water bodies to ensure fire safety, as well as for the elimination natural Disasters and consequences of accidents; abstraction of water from water bodies and use of water areas for fish farming and reproduction of aquatic biological resources; use of water bodies for navigation on ships, including small boats, as well as for one-time landings (take-offs) of aircraft; use of water areas for state monitoring of water bodies and other natural resources, as well as geodetic, topographical, hydrographic and survey work; special use of water bodies to meet the needs of national defense and state security; use of water areas for fishing and hunting, etc.

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

• o when water is withdrawn - as the volume of water taken 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 bags - 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 timber rafting in rafts and purses - as the product of the volume of wood rafted in rafts and purses during the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100.

Water tax."Y1 is paid quarterly. The rates of this tax are established in relation to each river basin, lakes, seas and economic region. A detailed list of tax rates in relation to each water tax object is established in Article 333.1 of the Tax Code. Tax law provides for an increase in tax rates for excess water use. Thus, when water is withdrawn in excess of established quarterly or annual water use limits, tax rates for such 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 payment of water tax is a tax return submitted by the taxpayer to the tax authority at the location of the facility within the period established for payment of the tax. In addition, foreign taxpayers submit a copy of the tax return to the tax authority at the location of the body that issued the water use license.

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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 by Federal Law No. 148-FZ of November 11, 2003) (2, p. 67).

Taxpayers of fees for the use of wildlife objects are recognized as organizations and individuals who receive, in accordance with the established procedure, 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 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 the permit, provide tax authorities at the place of its registration, information on received permits for the extraction (catch) of aquatic biological resources, collection amounts subject to payment in the form of one-time and regular contributions.

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
Sika 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 of the Russian Federation, continental shelf of the Russian Federation in the Chukotka, East Siberian, Bering, Okhotsk, Japanese seas and the Pacific Ocean)
Pollock of the 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)
Inland 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

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

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.

The forms for presenting information by 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.

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 by-catch on the basis of a permit for the extraction (catch) of aquatic biological resources to the tax authorities at the place of their registration. later than expected payment of a one-time contribution, 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 bills will be finalized and further developed, and perhaps the introduction of some innovations and tougher measures against violators of the regime for the use of 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 worsening ecological 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: tutorial. - 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: Textbook. - 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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Fees for the use of fauna and aquatic biological resources

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

In Russian legislation animal world is recognized as the property of the peoples of the Russian Federation, an integral element of the natural environment and biological diversity of the Earth, 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 the context of the environmental crisis, it becomes relevant to carry out activities aimed at preserving the unique fauna 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) “About internal sea ​​waters, territorial sea and 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 amount of the fee was set by the executive authorities of the constituent entities 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 fauna and aquatic biological resources. This made it difficult to administer payments and predict possible revenues from them.

On January 1, 2004, a new chapter of the Tax Code of the Russian Federation came into force - Chapter 25.1 “Fees for the use of objects of wildlife 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 by a high degree of similarity legal nature 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 the personal needs of small peoples of the North, Siberia and the Far East, as well as by persons for whom hunting and fishing are the basis of their existence are not subject to taxation.

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);

The relationship of marine mammals as a special type of 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 basin. 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 fauna objects are determined for each type of object in absolute value- in rubles per unit of 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 mandatory to exercise strict control over receipts specified fees to 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 legal entities: tutorial. 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 for Financial and Economic Development, 2004. 576 p.