Rates and calculation of fees for the use of wildlife and aquatic biological resources. Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources Fees for the use of objects of the animal world benefits

Who pays?

Organizations and individual entrepreneurs (under any tax regime), as well as individuals who have received a license to use wildlife and / or water objects biological resources

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

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

When to pay?

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

Where to pay?

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

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

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

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

Reporting

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

Information is submitted by organizations and individual entrepreneurs that use objects of the animal world and use objects of aquatic biological resources, in accordance with the forms approved by the federal executive body authorized to control and supervise taxes and fees.

How many?

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

The tax base

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

tax rates

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

Fee rates for each object are set at 0 rubles in cases where such objects are used for the purpose of protecting public health, eliminating a threat to human life, protecting agricultural and domestic animals from diseases, regulating species composition objects of the animal world, to prevent damage to the economy, the animal world and its habitat, as well as for the purpose of reproduction of objects of the animal world, carried out in accordance with the permission of the authorized executive body;

Fees for the use of objects of wildlife and for the use objects of aquatic biological resources
Collection rate		tax payment deadline	normative act
Name of the animal world object	Duty rate in rubles (per animal)	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; The fee for the use of objects of aquatic biological resources is paid in the form of one-time and regular contributions: a one-time fee of 10% is paid upon obtaining a license (permit) for the use of objects of aquatic biological resources; regular contributions are paid during the term of the license (permit) on a monthly basis no later than the 20th day	Chapter 25.1 "Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources" of the Tax Code
Musk ox, a hybrid of bison with bison or livestock
Bear (excluding Kamchatka populations and white-breasted bear)
Brown bear (Kamchatka populations), white-breasted bear
Noble deer, elk
Sika deer, fallow deer, bighorn sheep, Siberian Mountain goat, chamois, tour, mouflon
Roe deer, wild boar, musk deer, lynx, wolverine
Wild reindeer, saiga
Sable, otter
Badger, marten, marmot, beaver

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

Pheasant, black grouse, water shepherd, small chauffeur, baby chauffeur, chauffeur, big chakra, moorhen
When removing young animals (under one year of age) of wild ungulates, the fee rates for the use of wildlife objects are set at 50% of the established rates
When using objects of the animal world in order to: Protection of public health, elimination of a threat to human life, - protection from diseases in agriculture and domestic animals, Regulation of the species composition of objects of the animal world, Prevention of damage to the economy, wildlife and its habitat, - in order to reproduce wildlife objects, carried out in accordance with the permission of the authorized executive body, Also for scientific purposes in accordance with the legislation of the Russian Federation

Name of the object of aquatic biological resources	Duty rate in rubles (per ton)
Far East basin (internal sea waters, the territorial sea, the exclusive economic zone of Russia and the continental shelf of Russia in Chukotka, East Siberian, Bering, Okhotsk, Seas of Japan and the Pacific)
Pollock of the Sea of Okhotsk
Pollock from other fishing areas






king crab west coast Kamchatka
Crab North Sea of Okhotsk Kamchatka
Crab Kamchatka from other fishing areas
Crab blue
crab
Snow crab (birdie)
Snow crab (opilio)
Red snow crab, snow crab angulatus
Spiny crab of the southern Kuril Islands
Spiny crab from other fishing areas
Crab hairy quadrangular region of southeastern Sakhalin and Aniva Bay of the Sea of Okhotsk zone and southwestern Sakhalin of the Sea of Japan zone
Hairy quadrangular crab other fishing areas
Shrimp
Northern shrimp
Herbal shrimp
Shrimp comb
Other types of shrimp


coho salmon and chinook salmon


gray sea urchin
Black sea urchin
Other sea urchin


scallop

Sturgeons


Northern Basin (White Sea, internal sea waters, territorial sea, Russian exclusive economic zone and Russian continental shelf in the Laptev Sea, Kara Sea, as well as in the Barents Sea and the area of the Spitsbergen archipelago)


scallop



Sea bass

Shrimp
king crab
Other objects of aquatic biological resources

Baltic Basin (internal sea waters, territorial sea, Russian exclusive economic zone and Russian continental shelf in the Baltic Sea, Vistula, Curonian and Finnish lagoons)
Salaka (herring)
Sprat (sprat)

Turbot flounder
Flounder of other species
Other objects of aquatic biological resources

Caspian Basin (areas of the Caspian Sea in which Russia exercises jurisdiction over fisheries)
Caspian sprat




Sturgeons
Other objects of aquatic biological resources

The Azov-Black Sea basin (internal sea waters and the territorial sea, the exclusive economic zone of Russia in the Black Sea, areas Sea of Azov with the Taganrog Bay, in which Russia exercises jurisdiction over fisheries)

Flounder-Kalkan
Mullet of all kinds




Sprat (sprat)
Sturgeons
Other objects of aquatic biological resources

Rivers, lakes, reservoirs
Sturgeons
Salmon, Chinook salmon, Amur autumn chum salmon, coho salmon, nelma, taimen, sockeye salmon, Baltic salmon
Keta, sima, trout
Baikal grayling, eel, whitefish, whitefish
Kunja, char, palia, trout of all kinds, lenok, whitefish, omul, pozhyan, peled, malma, barbel, blackback, fish (raw), asp, grayling, shemaya, grass carp, silver carp, kutum, catfish, lamprey
Large piece (excluding zander)

Ripus, ram, roach, vendace
Other objects of aquatic biological resources

Name of the object of aquatic biological resources - marine mammal	Duty rate in rubles (for one mammal)
Killer whale and other cetaceans (excluding beluga whales)

pacific walrus
Fur seal
gray seal
Harp seal, sea hare, hooded seal (with the exception of harp seals under the age of one year (belek, khokhlusha, serka)
Harp seal under the age of one year (belek, khokhlusha, serka)
Lionfish, spotted seal
Ringed seal, Caspian seal, Baikal seal, common seal
When using objects of aquatic biological resources in order to: public health protection, Eliminate the threat to human life, Protection against diseases of agricultural and domestic animals, Regulation of the species composition of objects of aquatic biological resources, Prevention of damage to the economy, wildlife and its habitat, For the purpose of reproduction of objects of aquatic biological resources, carried out in accordance with the permission of the authorized executive body; Study of stocks and industrial expertise, For scientific purposes in accordance with the legislation of the Russian Federation.
for town and village-forming Russian fisheries organizations included in the list approved by the Government of the Russian Federation, reduced collection rates are established
Fee rates for each object of aquatic biological resources specified in paragraphs 4 and 5 of Article 333.3 of the Tax Code of the Russian Federation for individual entrepreneurs who meet the criteria provided for by paragraph seven of paragraph 7 of Article 333.3 of the Tax Code of the Russian Federation for fishery organizations are set at 15 percent of the fee rates provided for paragraphs 4 and 5 of Article 333.3 of the Tax Code of the Russian Federation

KBK

BCC 18210704010011000110 Fee for the use of wildlife objects

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

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

Check your debt!

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

The legislative framework

Show/hide: Tax Code of the Russian Federation (TC RF) part 2 Chapter 25.1. FEES FOR THE USE OF WILDLIFE SITES AND FOR THE USE OF WATER BIOLOGICAL RESOURCES

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

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

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

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

8. Has expired. - Federal Law of December 30, 2008 N 314-FZ.

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

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

Article 333.4. The procedure for calculating fees

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

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

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

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

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

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

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

Payment of a one-time fee is made upon receipt of a permit for the extraction (catch) of aquatic biological resources.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Organizations and individual entrepreneurs submit information on the number of objects of aquatic biological resources subject to withdrawal from their habitat as permitted by-catch on the basis of a permit for the extraction (catch) of aquatic biological resources to the tax authorities at the place of their registration. late payment of a one-time contribution, established by paragraph five of clause 2 of Article 333.5 of this Code, in the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

(paragraph introduced by Federal Law No. 314-FZ of December 30, 2008)

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

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

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

Objects of taxation

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

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

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

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

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

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

How to get a mining permit?

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

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

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

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

They are represented by four types:

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

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

Blanks for hunting fur animal are presented in three types:

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

Permission for the extraction of mass types of hunting resources new form allows you to extract inscribed different kinds birds and fur-bearing animals during the entire hunting season only once having paid the state fee.

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

Tax rates and benefits

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

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

There are two types of discount rates:

zero;
fifty percent.

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

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

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

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

Method of settlement and payment

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

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

Reporting

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

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

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

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

Payers of the fee for the use of objects of the animal world and aquatic biological resources - organizations and individuals, incl. individual entrepreneurs obtaining a license (permit) for the use of wildlife and aquatic biological resources on the territory of the Russian Federation (Article 333.1 of the Tax Code of the Russian Federation).

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

Objects of the animal world and objects of aquatic biological resources, the use of which is carried out to meet personal needs by representatives of the indigenous peoples of the North, Siberia and Far East and non-indigenous people small nations, but permanently residing in the places of their traditional residence and traditional economic activity, for which hunting and fishing are the basis of existence (Article 333.2 of the Tax Code of the Russian Federation).

The Tax Code establishes rates in rubles for objects of the animal world, for objects of aquatic biological resources and for marine mammals.

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

protection of public health, elimination of threats to human life, protection from diseases of agricultural and domestic animals, regulation of the species composition of biological resources, prevention of damage to the economy, wildlife and its habitat, as well as for the reproduction of objects of aquatic biological resources;

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

Fee rates for objects of aquatic biological resources for town and village forming Russian fishery organizations are established by the Tax Code at a rate of 15% of the established rates.

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

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

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

The amount of the one-time fee is determined as a share of the calculated amount of the fee, the amount of which is 10%. A one-time fee is paid upon obtaining a license (permit).

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

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

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

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

Upon the expiration of the license (permit) for the use of objects of the animal world, organizations and individual entrepreneurs have the right to apply to the tax authority for a credit or refund of fees for unrealized licenses. Set-off or refund of the amount of the fee is carried out subject to the submission of documents, the list of which is approved by the federal tax authority (Article 333.7 of the Tax Code of the Russian Federation).

water tax

The water tax is regulated by chapter 25.2. Tax Code of the Russian Federation.

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

Types of use of water bodies:

1. Water intake from water bodies;

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

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

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

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

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

· When using the water area of water bodies, with the exception of wood floating in rafts and purses, the tax base is determined as the area of the provided water space;

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

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

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

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

When taking water over established limits water use rates in terms of such an excess are set at a fivefold rate. In the absence of approved quarterly limits, quarterly limits are calculated as 1/4 of the approved annual limit.

The water tax rate for water abstraction from water bodies for water supply to the population is set at 70 rubles per 1,000 cubic meters of water.

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

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

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

Situation 1.

Organization LLC "Mikoyan" received in accordance with the established procedure a permit for the extraction of wildlife in the territory of the Republic of Tatarstan. Under this permit, the organization removed from the habitat the following objects of the animal world:

Elk - 12 pieces, including 2 pieces. for the purpose of scientific research in accordance with the legislation of the Russian Federation;

Wild boar - 20 pieces, including 5 pieces, under the age of one year;

Capercaillie - 16 pcs.

Task: to determine the amount of the fee for the use of wildlife objects.

1500 rubles / piece * 0 pcs = 0 rub. - for moose withdrawn for the purpose of scientific research.

1500 rubles / piece * 10 pieces. = 15,000 rubles. - for moose seized for ordinary purposes.

450 rubles / piece * 15 pcs. = 6750 rubles. - for adult boars.

450 rubles / piece * 50% * 5 pcs. = 1,125 rubles. - for wild boars under the age of one year.

100 rubles / piece * 16 pcs. = 1600 rubles. - for deaf people.

15000 rub. + 6750 rub. + 1 125 rub. + 1600 rub. = 24,475 rubles. - the organization must pay a fee for the removal of animals.

Rationale.

Fee rates for each object of the animal world are established in accordance with paragraph 1 of Article 333.3 of the Tax Code of the Russian Federation.

According to paragraph 2 of Article 333.3 of the Tax Code of the Russian Federation, when young animals (under the age of one year) of wild ungulates are removed, the fee rates for the use of wildlife objects are set at 50 percent of the rates.

In accordance with paragraph 3 of Article 333.3 of the Tax Code of the Russian Federation, the fee rates for each object of the animal world specified in paragraph 1 of this article are set at 0 rubles in cases where the use of such objects of the animal world is carried out for the purposes of:

Protection of public health, elimination of a threat to human life, protection of agricultural and domestic animals from diseases, regulation of the species composition of wildlife objects, prevention of damage to the economy, wildlife and its habitat, as well as for the reproduction of wildlife objects, carried out in accordance with permission of the authorized executive body;

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

Thus, for moose seized for the purpose of conducting research in accordance with the legislation of the Russian Federation, the organization pays a fee at a rate of 0 rubles for each seized object. The rest of the moose will pay a fee at the normal rate.

For wild boars under one year of age, a tax rate of 50 percent of the rates is taken. Therefore, the organization for 3 pcs. pays 50 percent of the regular rate, for 12 pcs. pays at the regular rate.

The organization pays for capercaillie at the usual rate.

Answer: 24,475 rubles.

collection animal water fee

Situation 2.

CJSC "Shchedryi Bereg" caught fish (brine shrimp - 150 thousand tons, gammarus - 30 thousand tons, red mullet - 70 thousand tons) in the waters of the Azov-Black Sea basin for three months of the license; 0.005% of the catch transferred scientific organization for research. The organization is a village-forming organization.

Task: calculate the amount of the fee, determine the procedure and terms for its payment.

Solution: Since 0.005% of the catch is donated to the scientific organization, a 0% rate is applied to the corresponding amount of the catch when calculating the fee.

150000 * 0.005% = 7.5 tons - artemia.

30000 * 0.005% = 1.5 tons - gammarus.

70000 * 0.005% \u003d 3.5 tons - red mullet.

The rest of the catch will be taxed at the rate of 15% of the collection rates established for all categories of payers, since the organization is a settlement-forming organization.

Artemia - 7.5 * 0% + (150000 - 7.5) * 2000 * 0.15 \u003d 44,998 (thousand rubles).

Gammarus - 1.5 * 0% + (30000 - 1.5) * 1000 * 0.15 = 4,500 (thousand rubles).

Red mullet - 3.5 * 0% + (70,000 - 3.5) * 1800 * 0.15 \u003d 18,899 (thousand rubles).

The total fee will be: 44,998 + 4,500 + 18,899 = 68,397 (thousand rubles).

According to the legislation, payment is made in the form of one-time and regular contributions. A one-time fee is 10% of the calculated amount and is paid upon obtaining a license:

Artemia - 44,998 * 0.1 \u003d 4499.8 (thousand rubles).

Gammarus - 4,500 * 0.1 \u003d 450 (thousand rubles).

Red mullet - 18,899 * 0.1 \u003d 1889.9 (thousand rubles).

The remaining amount will be paid in equal installments no later than the 20th day of each month.

Artemia - (44,998 - 4,499.8): 3 = 13,499.4 (thousand rubles).

Gammarus - (4,500 - 450): 3 = 1,350 (thousand rubles).

Red mullet - (18,899 - 1,889.9): 3 = 5,669.7 (thousand rubles).

Rationale.

According to paragraph 6 of Art. 333.3 of the Tax Code of the Russian Federation, the fee rates for each object of aquatic biological resources specified in paragraphs 4 and 5 of this article are set at 0 rubles in cases where the use of such objects of aquatic biological resources is carried out when:

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

Fisheries for research and control purposes.

In accordance with paragraph 7 of Art. 333.3 of the Tax Code of the Russian Federation, the fee rates for each object of aquatic biological resources specified in paragraphs 4 and 5 of this article, for city- and village-forming Russian fisheries organizations included in the list approved by the Government of the Russian Federation, as well as for Russian fisheries organizations, including fishing artels (collective farms) are established in the amount of 15 percent of the collection rates provided for in paragraphs 4 and 5 of this article.

According to paragraph 2 of Art. 333.5 of the Tax Code of the Russian Federation, the payers specified in paragraph 2 of Article 333.1 of this Code pay the amount of the fee for the use of objects of aquatic biological resources in the form of one-time and regular contributions, as well as in the cases provided for by this Chapter, a lump-sum contribution.

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

Payment of a one-time fee is made upon receipt of a permit for the extraction (catch) of aquatic biological resources.

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

Conclusion. Thus, for the part of the catch that is transferred to the scientific organization, a rate of 0% is applied.

Since the organization is a settlement-forming organization, it will pay only 15% of the fee.

The organization first pays 10% of the amount in the form of a single payment, and the rest in equal installments no later than the 20th day of each month.

Answer: 68,397 (thousand rubles).

Situation 3.

In April 2012, Matros LLC received a permit to catch black halibut and cod in the White Sea. The organization caught 30 tons of black halibut and 60 tons of cod.

Task: to determine the amount of the fee for the use of objects of aquatic biological resources to be paid to the budget; the amount of the fee, provided that the organization is a city-forming one.

1. For 1 ton of black halibut, the fee is 7,000 rubles.

7,000 rubles / ton * 30 tons = 210,000 rubles.

For 1 ton of cod, the fee is 5,000 rubles.

5,000 rubles / ton * 60 tons = 300,000 rubles.

The total amount of the collection: 210,000 + 300,000 = 510,000 rubles.

2. Provided that the organization is a city-forming organization, it will have to pay only 15% of the fee:

Black halibut: 7,000 rubles / ton * 30 tons * 0.15 = 31,500 rubles.

Cod: 5,000 rubles / ton * 60 tons * 0.15 = 45,000 rubles.

Total collection amount: 31,500 + 45,000 = 76,500 rubles.

Rationale.

Fee rates for each object of aquatic biological resources, with the exception of marine mammals, are established in accordance with paragraph 4 of Art. 333.3 of the Tax Code of the Russian Federation.

Conclusion. Thus, if the organization is not a city-forming organization, then it pays a fee at the rates indicated in paragraph 4 of Art. 333.3 of the Tax Code of the Russian Federation.

If the organization is a city-forming organization, then it pays in accordance with paragraph 7 of Art. 333.3 of the Tax Code of the Russian Federation, a fee of 15% of the rates specified in paragraph 4 of Art. 333.3 of the Tax Code of the Russian Federation.

Answer: 510,000 rubles and 76,500 rubles.

1. The organization removed 15 moose from the habitat. Of these, 2 pcs. went to scientific research in accordance with the legislation of the Russian Federation. 3 pcs. of them were under the age of one year. Determine the tax amount if the tax rate is 1500 rubles per animal.

a) 16500 rubles;

b) 15,000 rubles;

c) 18,000 rubles;

d) 17250 rubles.

2. The organization caught 15 thousand tons of sturgeons from the Caspian Sea. The organization is city-forming. Of these, 10% went to scientific research. How much will the tax amount be?

a) 82500 thousand rubles.

b) 72345.7 thousand rubles.

c) 11137.5 thousand rubles.

d) 12375 thousand rubles.

3. When seizing young animals (under the age of one year) of wild ungulates for scientific research, the following will be established:

a) 50% of the amount established in the Tax Code of the Russian Federation;

b) fivefold;

c) 0 rubles;

d) twice.

Updated on 23.10.2017 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. Consider in what cases it must be paid by individuals and how its size is determined.

Payers of the fee and objects of taxation

Payers of the fee for the use of wildlife objects are individuals who receive, in the prescribed manner, a permit for the extraction of wildlife objects in the territory of the Russian Federation (clause 1, article 333.1 of the Tax Code of the Russian Federation). In other words, the payers of the fee are citizens who receive permission to extract hunting resources (hereinafter referred to as hunters).

The objects of taxation are objects of the animal world - animals and birds that are withdrawn from their habitat on the basis of a permit for the extraction of objects of the animal world, 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 the Far East of the Russian Federation (according to the List approved by Decree of the Government of the Russian Federation of 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 activities (according to the List approved by Decree of the Government of the Russian Federation of 05/08/2009 N 631-r), for which hunting and fishing are the basis of existence. At the same time, only the number of animals killed that is necessary solely to satisfy personal needs (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) is not recognized as an object of taxation.

The procedure for obtaining a permit for the extraction of 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 shall indicate:

Information about the hunter and hunting license;

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

Information about the extracted hunting resources;

Quantity of the extracted hunting resources;

Dates of hunting and places of hunting.

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 state:

surname, name, patronymic (if any) of the applicant;

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

information about the extracted hunting resources and their quantity;

estimated time of hunting;

hunting grounds;

alleged tools and methods of hunting;

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

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

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

Note. If the applicant is a foreign citizen temporarily residing in the Russian Federation, in order to obtain a permit, he submits an application personally or through a representative authorized in accordance with the legislation of the Russian Federation to an authorized body or an environmental institution. At the same time, a duly certified copy of the concluded agreement on the provision of services in the field of hunting economy(clause 6 of the Procedure for filing applications and applications).

If you have not paid the fee, you will not be issued a hunting license.

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

Payment of fees for the use of wildlife objects

Hunters pay the amount of the fee upon receipt of a permit for the extraction of hunting resources at the location of the authority that issued such a permit (clauses 1, 3 of article 333.5 of the Tax Code of the Russian Federation).

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

In fixed hunting grounds - legal entity And individual entrepreneur who have concluded hunting agreements;

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

On specially protected natural areas- nature protection institutions stipulated by the legislation on specially protected natural areas.

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

Note!

Wild animals that are not named in the specified list do not belong to the objects of the animal world, the removal of which from natural environment subject to a fee. So, without paying a fee, you can hunt hares, foxes, ducks, geese and other animals and birds not named 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 get in the process of hunting and the fee rate established for these animals.

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

The hunter was issued a permit to shoot five capercaillie. The fee for one capercaillie is 100 rubles.

The amount of the fee is 500 rubles. (100 rubles 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 paragraph 1 of Art. 333.3 bets.

Example. Calculation of the amount of the fee 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 wild boar is 450 rubles.

The amount of the fee is:

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

Fee rates are set at 0 rubles if the use of wildlife 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 the threat to human life, protect agricultural and domestic animals from diseases, regulate the species composition of wildlife objects, prevent damage to the economy, wildlife and its habitat, as well as for the reproduction of wildlife objects carried out in 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 payable at the same time full size through the bank, and in case of its absence - through the cash desk of the rural or settlement body of local self-government.

Responsibility for violation of hunting rules

Hunting without an appropriate permit for the extraction of hunting resources is recognized as illegal (paragraph 8 of the Decree of the Plenum Supreme Court RF dated October 18, 2012 N 21).

Violation of the rules of hunting entails the imposition of an administrative fine on citizens in the amount of 500 to 4000 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 a fee for the use of objects of aquatic biological resources

Formally, individuals who receive, in accordance with the established procedure, a permit for the extraction (catch) of aquatic biological resources in inland waters, in the territorial sea, on 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).

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 a permit for the extraction (catch) of aquatic biological resources are not payers of the fee.

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

call from mobile

You"ll need Skype CreditFree via Skype