Payment of a fee for the use of wildlife objects. Fees for the use of wildlife objects. Accounting for preferential categories of citizens when paying tax

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 Eastern Basin (internal sea waters, territorial sea, Russian exclusive economic zone and Russian continental shelf 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)

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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. .

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 the personal needs of representatives of indigenous peoples, are not recognized as objects of taxation. small peoples North, Siberia and Far East and persons who do not belong to indigenous peoples, 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 wildlife 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 natural environment And biodiversity Earth, a renewable natural resource, an important regulating and stabilizing component of the biosphere, protected in every possible way and rationally used to meet the spiritual and material needs of citizens of the Russian Federation.

At present, under the conditions of the ecological crisis, it becomes relevant to carry out activities aimed at preserving the unique fauna and aquatic biological resources of our country. For these purposes, fees have been established in Russia for the use of objects of the animal world and for the use of objects 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 directed to the maintenance of bodies that monitor the safety of objects of the animal world; to carry out activities designed to combat violators of legislation in the field of wildlife protection, etc.

The above fee until January 1, 2004 was charged in accordance with the following federal laws:

1) "On the Fauna" dated April 24, 1995, No. 52-FZ;

2) "Oh continental shelf Russian Federation” dated November 30, 1995, No. 187-FZ;

3) "On the Exclusive Economic Zone of the Russian Federation" of December 17, 1998, No. 191-FZ;

4) "About internal sea waters, the territorial sea and the contiguous zone of the Russian Federation” dated July 31, 1998, No. 155-FZ.

The maximum size of this fee was determined by a by-law - Decree of the Government of the Russian Federation dated January 4, 2000 No. 1 “On limit sizes payment 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 and legal framework, to ensure the coordination of activities

federal executive authorities failed. These laws did not contain a clear statement of the procedure for calculating and making payments to the budget for the use of objects of the animal world and objects of aquatic biological resources. This made it difficult to administer payments and forecast possible receipts 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 the animal world and for the use of objects of aquatic biological resources", which are included in the system of federal fees and are levied 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 a high degree similarities legal nature these fees. According to the author, this is rather a consequence of another technical error of 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, as well as 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 specifics of application for a particular fee.

Based on Article 333.1 of the Tax Code of the Russian Federation, organizations and individuals, including entrepreneurs, are recognized as payers of fees, which 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 during inland waters ah, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the area of the Svalbard archipelago.

A prerequisite for carrying out activities related to the exploitation of wildlife and aquatic biological resources is obtaining a license or permit in the prescribed manner.

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

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 the small peoples of the North, Siberia and the Far East, as well as persons for whom hunting and fishing are the basis of their existence, are not subject to taxation.

Fee rates are differentiated according to the types of resource used and are expressed in rubles. To calculate the amounts payable to the budget, three groups (tables) of rates used in:

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

In relation to objects of water resources (fish, crabs, shrimps);

relation to marine mammals special kind aquatic biological resources(cetaceans, seals, etc.).

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

The collection rates for the second group are determined on the basis of one ton and differ not only by types of resources, but also by water basins. The highest collection rates were introduced for catching crabs - 35,000 rubles.

Within the third group, the rates are set for one ton of a mammal. Top bet established 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 levy fees for hunting and fishing (industrial fishing), but it does not directly state this. Therefore, the provision of Chapter 25.1 of the Tax Code of the Russian Federation must be applied in conjunction with the provisions federal laws which regulate relations in the field of protection and use of wildlife (aquatic biological resources).

The next disadvantage, in our opinion, is that paragraph 1 of Art. 333.3 of the Tax Code of the Russian Federation defines a closed list of wildlife objects for which a fee is paid for hunting (these include: ungulates and fur 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 do not belong to the objects of the animal world and are not taxed (for example, hunting for hares, foxes, arctic foxes, ducks, geese, partridges and other animals is not taxed).

An important point is that the fee rates for the use of wildlife objects are determined for each type of objects in absolute terms - in rubles per unit of the taxable base, i.e. per wild animal, and they must be calculated based on the need for financial means on 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 legal acts, but by a single legislative document that has an unambiguous interpretation and does not contradict the Tax Code of the Russian Federation.

It is required to expand the list of objects of the animal world 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 with a view to adjusting them based on currently prevailing prices.

We consider it mandatory to exercise strict control over the receipt of these fees to the budget in order to exclude violations of the law.

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

Literature

1. Goncharenko L.I., Kashirina M.V. Taxation of legal entities: 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.: Yurait Publishing House, 2010. 1375 p.

3. Taxes and taxation in the Russian Federation / ed. V.G. Panskov. Moscow: International Center for Financial and Economic Development, 2004. 576 p.

Fee for the use of objects of water and biological resources belongs to the category of fees for the use natural resources. Its order and size is regulated by law, and the timing of collection - by local law. In this article, we will look at what is included in the usage fee. water resources how the payment is calculated.

What is the fee for the use of aquatic biological resources?

Objects of water and biological resources - this is the general wording for defining this type of charge. Let's see what it includes:

For the production of fish, as well as other marine animals or plants.
Work on the creation and normalization of documentation on the composition and properties of waters used in reservoirs with fish.
For the implementation of fisheries scientific research which are carried out in order to assess stocks, as well as to further develop recommendations for optimizing the use of aquatic biological resources.
Realization of cultivation of algae, shellfish, etc. in reservoirs and reservoirs of a natural type.
Restoration of water resources in reservoirs and reservoirs existing in natural conditions.
Help in adapting to water conditions for shellfish, algae, etc.

It is these activities that are subject to the fee for the reason that they are subject to licensing. Without licensing and timely payment of the fee, the implementation of such activities is illegal and may result in criminal liability. Read also the article: →, → (paid if the company is unable to dispose of products).

Collection Features

In order to visually consider the features of the fee for the use of water and biological resources, let's refer to the following table:

Feature in question	Description
Fee payers	Fee payers are individuals and legal entities that carry out activities in relation to water resources, incl. biological water resources subject to licensing. Such activities can be carried out on the territory of inland waters, territorial sea, on the continental shelf of the Russian Federation, in the areas of the Svalbard archipelago, as well as in the Caspian, Barents and Azov seas.
Objects of taxation	According to modern legislation, the objects of this type of collection are those objects, the catch of which is carried out on the basis of the extraction of aquatic biological resources, and in addition, those objects that are subject to withdrawal from their natural environment habitats as permitted by-catch.
Exceptions	The extraction of aquatic biological resources by persons for whom fishing and hunting is the basis of their existence (small peoples of the North, Siberia, the Far East, and except for persons living on their territory) is not subject to taxation.
Set-off / refund of fees	Within 10 days after receiving a permit to carry out the activities of an individual entrepreneur, an individual or legal entity undertakes to submit to the tax authority a package of documents confirming the possibility of receiving a refund / offset of the amount of the fee. If at the time of the expiration of the permit it was not implemented, then the person who received it can apply to the tax authority to receive a credit / refund.

The legislative framework

Most full information how and under what conditions the fee is paid can be obtained from the current documents of modern legislation. Only a few among them determine and regulate the fee for the use of water resources. The following table will help you visualize them:

Document	Important information for the payer
tax code	Article 333 of the code includes a general necessary information about this type of collection, including: objects and subjects of collection, rates established for collections, terms of payments and their enrollment, existing calculation procedures, etc. The Tax Code is the main document in the Russian Federation, which regulates and establishes the basic rules for the payment of this type of fee. Therefore, for each person who has a license to carry out activities in relation to water resources, it is necessary to familiarize yourself with this document.
Federal laws of the Russian Federation	The existing Federal Laws of the Russian Federation are relevant documents that establish a more accurate and detailed information about this type of payment. There are many such Federal Laws, but among the most important of them one can single out, for example, Federal Law No. 166 (obtaining permission to carry out activities).

Emergence legislative framework, regulating the features and nuances of the fee for the use of water resources, refer to 2004. Since then, the laws have changed and modernized. Today, the laws established in 2014 are in force.

How to calculate the payment amount? Example

The amount of the payment depends on the individual characteristics in which the individual or legal entity works. Therefore, in different conditions fees will vary accordingly. To calculate it in modern legislation, there is a special form that allows you to easily calculate your own personal fee. This formula looks like this:

Fee amount = Interest rate* Number of objects

The interest rate is set for each type of object on which work takes place. Thus, in order to carry out the calculation, it is necessary to know the area in which the fishery is carried out; the type of object being fished for, as well as the amount received.

Consider the following example, which shows how to correctly calculate the fee. Cod is fished in the Barents Sea. The amount of fish received is 300 tons. It turns out that the fee \u003d 5000 (rate for 1 ton of cod caught) * 300 \u003d 1,500,000 rubles.

All the data necessary for self-calculation of the fee can be clarified at the regional office of the tax service. In addition, you can ask tax officials to make a calculation or help with calculations.

Data submission procedure

Data that must be provided when implementing activities in relation to water resources, incl. biological, are divided into two types. These are data on the obtained permits, as well as data on the results of activities. At the same time, individuals do not have to provide the tax authority with information about the permits received. For individuals and legal entities, this action is mandatory. Let's present the provision data different types information in table format:

Kind of data	Rules, terms and features of filing
Data on the obtained permission to operate	Provided to the tax authority within 10 days after receipt. In addition to the authorization, it is necessary to provide data on the amount of collection payable in the form of regular and one-time contributions. The data must be submitted in the standard form, which can be found on the official website of the Tax Inspectorate.
Fishing performance data (number of by-catch)	This type of data is provided in without fail to the tax authority in the month following the month in which the permit expires. The last date for submitting data is the 20th of that month.

According to modern legislation, the payer of the fee does not have the right to claim a refund of the overpayment, adjust the amount established fee independently, as well as to make payments in accordance with the actual results of the catch.

Features of payment and conditions of legislation. Example

If the necessary data on obtaining a permit for the implementation of activities or the results of work are not provided on time, then a fine of 200 rubles will have to be paid for each document not provided. There is also a penalty for non-payment of the fee or late payment. The very direct obligation to pay the fee is determined not by the catch of aquatic biological resources, but by the fact of issuing a permit for the implementation of this activity.

There are three types of fees established for this activity:

lump sum. The fee is paid in the month following the expiration of the permit, but no later than the 20th.
regular. It is calculated according to the formula: (amount of fees - the amount of a one-time fee) / duration of the permit (in months).
one-time. The fee is paid upon receipt of a mining permit and is 10% of the calculated fee.

Let us turn to the following example of step-by-step calculations for each of the types of contributions.

Data for calculations. Fishing is carried out in the Barents Sea for cod, the catch is 200 tons, and the by-catch is 100 tons, the rate per ton of catch is 5,000 rubles, and 1 ton of by-catch is 20 rubles. The duration of the permit is 9 months.
The amount of the fee will be 1,000,000 rubles (5,000 rubles * 200 tons of cod).
The one-time fee will be 1,000,000 * 10% = 100,000 rubles.
Regular payments are made every month and amount to 1,000,000 - 100,000 (one-time fee) = 900,000 rubles; 900,000 / 9 (months of the permit) = 100,000 rubles monthly fee. One time fee = 20 * 100 = 2000.

Accounting for preferential categories of citizens when paying tax

Concerning the persons paying the fee, the privileges determined by the law apply. At the same time, a number of types of benefits are known, when persons are completely exempted from paying the fee, and when they receive a discount on its payment:

Representatives of small nationalities living in the territory of Siberia, the North, the Far East, the list of which is approved by the Government of the Russian Federation, are completely exempt from payment. Also exempt from the fee are persons permanently residing in these territories, for whom fishing and hunting is the basis of existence.
A 0% rate is provided to persons who use fishing for acclimatization or reproduction of aquatic biological resources. A similar rate is given to those who fish for monitoring or research purposes.
The rate is 15%. Provided to fishery organizations approved by the government of the Russian Federation; Russian fishery organizations; fishing artels; individual entrepreneurs, whose activities correspond to the activities of fishery organizations.

You can find out if you belong to privileged categories of citizens at the regional tax office.

Frequently Asked Questions about Water Fees

Question number 1. Who pays the prescribed fee?

Individuals pay fees to the address of the authority that issued the permit for the implementation of activities (except for individual entrepreneurs). Legal entities and individual entrepreneurs pay a fee at the place of their registration.

Question number 2. Who issues permits for activities?

Permission to carry out activities is issued federal agency on fisheries after filing by individuals or legal entity the relevant statement.

Question number 3. What does the collection rate depend on?

The fee rate is carried out by the Tax Code of the Russian Federation and depends on the area in which fishing is carried out (Barents Sea, Sea of Azov, etc.)

Question number 4. Is the issuance of permits free?

To date, permits for the extraction of aquatic biological resources are issued after the preliminary payment of a state duty, which is about 200 rubles for legal entities and 100 rubles for individuals.

Question number 5. In what form is the data submitted to the tax authority?

Data is submitted to the tax authority only in accordance with the form established by law, which can be downloaded from the official website of the Federal Tax Service.

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 conducting 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. = 15000 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.