On water tax set rates. Calculation of the tax in the Crimea. Where pay and how to calculate water tax

Water tax rates for 2018 are installed with binding to basic values \u200b\u200band values special coefficients. Basic tariffs are recorded by the Tax Code. The obligation to calculate and pay this tax is assigned to business entities that have a license for water use and provide water resources.

The classification of rates is carried out in the context of the types of water use and regions of the Russian Federation, according to belonging to a certain category of water source (river, lake, sea). Consider the taxation of water, lesply, electricity generation and other forms of exploitation of water reservoirs.

Water Tax 2018: Rates

When exploiting water waters, it is necessary to take into account the details of the type of objects - surface water or marine. Differentiated rates are applied to surface objects depending on economic SubjectsAnd for maritime objects set specification for each source (Article 333.12 of the Tax Code of the Russian Federation). As for these categories, water tax is charged (2018): rates designated in thousands of rubles are multiplied by each operating square meter Water area over the year (Table 1).

Table 1

Economic district
Northern	32,16
Northwestern	33,96
Central	30,84
Volgo-Vyatsky	29,04
Central-chernozem	30,12
Volzhsky	30,48
North Caucasian	34,44
Uralsky	32,04
West Siberian	30,24
East Siberian	28,2
Far Eastern	31,32
Kaliningrad region	30,84
Sea	Tax rate (thousand rubles per year) for 1 square meters. km of used water
Baltic	33,84
White	27,72
Barents	30,72
Azov	44,88
Black	49,8
Caspian	42,24
Karso	15,72
Laptev	15,12
East Siberian	15
Chukotka	14,04
Beringovo	26,16
Pacific Ocean (within the territorial sea Russian Federation)	29,28
Okhotskoye	35,28
Japanese	38,52

Organizations that use water resources to generate electricity take into account the bid in rubles, accruals are carried out for each 1000 kW / h of electricity produced (Table 2).

If the company uses water waterfront for the forest alloy, then the basis is taken rublest bail For each 1000 cubic meter. m woody rocks fused to a distance of 100 km (Table 3).

The following water tax rates table in 2018 (Table 4) contains information on the tariffing of water resources from rivers and lakes, and Table 5 provides data on tax rates when the sea water fence are given.

Table 4.

Water fence from rivers and lakes by districts
Economic district	River pool, lakes	Tax rates in rubles per 1 thousand cubic meters. m of water polar
Economic district	River pool, lakes	from surface water bodies	from underground water bodies
Northern	Volga	300	384
	Neva	264	348
	Pechora	246	300
	Northern Dvina	258	312
	Other rivers and lakes	306	378
Northwestern	Volga	294	390
	Western Dvina	288	366
	Neva	258	342
	Other rivers and lakes	282	372
Central	Volga	288	360
	Dnieper	276	342
	Don	294	384
	Western Dvina	306	354
	Neva	252	306
	Other rivers and lakes	264	336
Volgo-Vyatsky	Volga	282	336
	Northern Dvina	252	312
	Other rivers and lakes	270	330
Central-chernozem	Dnieper	258	318
	Don	336	402
	Volga	282	354
	Other rivers and lakes	258	318
Volzhsky	Volga	294	348
	Don	360	420
	Other rivers and lakes	264	342
North Caucasian	Don	390	486
	Kuban	480	570
	Samur.	480	576
	Sulak	456	540
	Terek	468	558
	Other rivers and lakes	540	654
Uralsky	Volga	294	444
	Ob	282	456
	Ural	354	534
	Other rivers and lakes	306	390
West Siberian	Ob	270	330
West Siberian	Other rivers and lakes	276	342
East Siberian	Amur	276	330
	Yenisei	246	306
	Lena	252	306
	Ob	264	348
	Lake Baikal and his pool	576	678
	Other rivers and lakes	282	342
Far Eastern	Amur	264	336
	Lena	288	342
	Other rivers and lakes	252	306
Kaliningrad region	Neman	276	324
Kaliningrad region	Other rivers and lakes	288	336

Rates are installed in ruble equivalent, which applies to each 1000 cubic meters. Water resources used by the enterprise. This rule is characteristic only for operations associated with periodic or regular selection of water.

Water tax In 2018, when carrying out water intake for its further delivery, the population is calculated at a rate of 122 rubles. For each thousand cubic meters. m consumed resources. Reduced enterprise rates can be applied by conforming to such a set of requirements:

licenses for water fence indicated the purpose of its use - the satisfaction of the economic needs of the population;
for each operated object in the license, a permissible consumption is pressed separately.

If an enterprise uses water not only for the supply of its population, but also for commercial purposes, the taxation of operations for the fear of water with different purposes is carried out separately according to the differentiated rates.

Water Tax: Coefficient 2018

The basic rates in the calculation of tax liabilities additionally use the booming coefficients:

indexing values \u200b\u200bthat are updated every year (for 2018 the coefficient is 1.75);
specialized coefficients.

The coefficients are not applied to the fence of water, which is due to the need to ensure the supply of its population. In this case, the legislators provide for the planning annual growth of ruble rates for 2025. Since 2026, a single mechanism for updating their size will be introduced, in which the coefficient is tied to fluctuations consumer prices.

If a highlighted water limit company has been exceeded during the reporting interval, the rate increases the coefficient of 5. The rate growth is carried out not for all resources consumed, but only with respect to the volume of exceeding fixed limit values. The rate adjusted for coefficients is rounded up to full rubles.

If the company has no measuring instruments for resources consumed, additionally need to increase the calculated tax obligations 1.1. When reselling the extracted water, a coefficient is applied equal to 10. All the values \u200b\u200bof the coefficients payable when calculating the tax are variable with the base rate.

Water Tax Declaration: Duration of delivery in 2018

The tax is calculated quarterly at the rates, which are fixed on the territory of the exploited water resource. The declaration form is submitted to tax inspection With reference to the place where the taxable asset is actually located (Art. 333.15 of the Tax Code of the Russian Federation). The declaration is drawn up according to a unified KND template 1151072, which is approved by order of the Federal Tax Service of the Russian Federation of 09.11.2015. No. MMB-7-3 / [Email Protected] The deadline for filing the form and payment of tax is limited to the 20th number of the month following the reporting quarterly interval. In 2018, the Declaration is submitted on the following dates:

for the 1st quarter - 04/20/2018,
for the 2nd quarter - 20.07.2018,
for the 3rd quarter - 10/22/2018,
for the 4th quarter - 01/21/2019.

Tax rates in water tax Installed by the Tax Code (Article 333.12 of the Tax Code of the Russian Federation).

Water tax rates are established by economic districts and basins of rivers, lakes, seas. Also, the rate of the rate depends on the type of use of the water object.

Water Tax: Rates in 2017

By general rule The basic tax rates of water tax (clause 1 of Article 333.12 of the Tax Code of the Russian Federation) is applied coefficient (paragraph 1.1 of Art. 333.12 of the Tax Code of the Russian Federation). In 2017, the size of the coefficient is 1.52. That is, the water tax rate for 2017 is calculated according to the following formula:

It is also worth noting that the rate obtained above is rounded to a full ruble (clause 1.1 of Art. 333.12, paragraph 6 of Art. 52 of the Tax Code of the Russian Federation).

Water Tax-2017: Bets for water fence from surface and underground water bodies

The size of the water tax rates for 2017 will be given on an example of rates in the fence of water from surface waters / underground water objects.

If the water tax payer makes water out of surface water objects within the established limits (quarterly / annual) water use and underground water objects within the allowed (maximum permissible) water reservolation per day / year established in the license for use of subsoil for the extraction of groundwater, When calculating the tax in 2017, it must apply the following rates (PP. 1 of paragraph 1, paragraph 1.1 of Art. 333.12 of the Tax Code of the Russian Federation):

Economic district	River / Lake Pool	Rate in rubles for 1 thousand cubic meters. Water, boiled
Economic district	River / Lake Pool	from surface water bodies	From underground water bodies
Northern	Volga	456	584
	Neva	401	529
	Pechora	374	456
	Northern Dvina	392	474
	Other rivers and lakes	465	575
Northwestern	Volga	447	593
	Western Dvina	438	556
	Neva	392	520
	Other rivers and lakes	429	565
Central	Volga	438	547
	Dnieper	420	520
	Don	447	584
	Western Dvina	465	538
	Neva	383	465
	Other rivers and lakes	401	511
Volgo-Vyatsky	Volga	429	511
	Northern Dvina	383	474
	Other lakes and rivers	410	502
Central-chernozem	Dnieper	392	483
	Don	511	611
	Volga	429	538
	Other rivers and lakes	392	483
Volzhsky	Volga	447	529
	Don	547	638
	Other rivers and lakes	401	520
North Caucasian	Don	593	739
	Kuban	730	866
	Samur.	730	876
	Sulak	693	821
	Terek	711	848
	Other rivers and lakes	821	994
Uralsky	Volga	447	675
	Ob	429	693
	Ural	538	812
	Other rivers and lakes	465	593
West Siberian	Ob	410	502
West Siberian	Other rivers and lakes	420	520
East Siberian	Amur	420	502
	Yenisei	374	465
	Lena	383	465
	Ob	401	529
	Lake Baikal and his pool	876	1031
	Other rivers and lakes	429	520
Far Eastern	Amur	401	511
	Lena	438	520
	Other rivers and lakes	383	465
Kaliningrad region	Neman	420	492
Kaliningrad region	Other rivers and lakes	438	511

For example, you produce water for sale from the Volga basin relating to the Northern economic district. Then the water tax rate in 2017 will be equal to 5840 rubles. For 1 thousand cubic meters. m. Bloan Water (384 rubles. x 1,52 x 10).

Water Tax Bet for Water Supply

When fence / seizure water resources from water bodies for water supply, water tax payers pay tax in 2017 at the rate of 107 rubles. For 1 thousand cubic meters. Blicd / seized water resources (clause 3 of Article 333.12 of the Tax Code of the Russian Federation).

Water tax rates for 2018

To get a water tax rate for 2018, it is necessary to multiply the base rate to the coefficient of 1.75 (

The activities of payers of this tax are subject to compulsory licensing.

General

To properly pay water tax, it is necessary to understand what kind of tax is that there are benefits on it, as well as the timing of its payment and the procedure for reporting.

Water tax is direct or indirect taxAnd what budget is it paid? This is a direct tax that is paid in federal budget.

What it is?

Water tax is a tax for the use of water resources and objects in accordance with the current legislation of the Russian Federation.

This tax is enacted from January 1, 2005. Prior to this, users of water resources paid the tax for using water bodies.

Water tax does not apply to regional taxes, au federal tax, that is, it is paid to the federal budget, and the benefits of this tax, as well as the procedure and timing of its payment establishes the state.

Characteristic elements

Any tax, including water, has its own elements:

Name of element	Description
Payers	Organizations, individual entrepreneurs and individuals
Tax object	The fact that the presence of which obliges to pay the tax. IN this case - availability of license for use of water resources and objects.
The tax base	Cost characteristics of the object. In this case, it depends on the type of use water object
Taxable period	In this case, the quarter
Tax rate	It depends on the type of use of water bodies, as well as an economic zone in which the basins of rivers, lakes and the seas are located. If water is closed in order to provide it with the population, the fee is charged for water use in the amount of 81 rubles per 1000 cubic meters.

The objects of taxation by water tax recognize:

Water fence from water bodies.
Using water bodies, in addition to crossing forests on rafts and walkers.
Use of water for hydropower purposes.
Using water for forest alloy on rafts and walkers.

May be equal:

the volume of polar water;
area of \u200b\u200bthe provided water space;
the number of electricity generated;
the volume of the fused on the rafts and walkers of wood.

In the event that several sets are set in relation to the water object tax ratesThe amount to payment is calculated on the basis of each tax rate.

Tax rates are installed in rubles for 1,000 cubic meters. M. Their size, depending on the economic zones of the location of the waters, is given.

The tax rates on which the water tax is accrued, and which are specified in paragraph 1 of this article, taken into account in accordance with paragraph 2, 4 and 5 of the same article, in 2015 are applied with a correction coefficient of 1.15.

When calculating the rates using this coefficient, it must be rounded to the whole ruble. A penny per calculation is not taken.

Legal regulation

Water tax is regulated by Chapter 25. 2 Tax Code of the Russian Federation. The payers of this tax recognize the organization and individual entrepreneurs who use water resources on the basis of.

Are not taxpayers for this tax by those individuals, as well as organizations that use water resources under contracts that have been concluded before entering into force.

Economic essence

Water tax is what tax from an economic point of view? The essence of water tax is subject to the use of water bodies that are owned by the state.

With the introduction of the water code, the authorities of the country's subjects lost the ability to independently set rates for using water.

Now the circle of taxpayers has significantly expanded - individuals are introduced into it. The fee for the use of water resources refers to the category forming the revenue of the federal budget.

In fact, the water tax is pronounced in rubles the cost characteristic of the value of water resources of our country. As already mentioned, all water bodies are the property of the state.

Municipal I. private property It is allowed only for small water objects, which do not have hydraulic bonds with large water bodies.

These individuals can use water bodies based on:

Limited use rights are a water servitude.
Long-term rights.
Short-term use rights.

The procedure for calculating and paying tax consumption of water resources

Payment period

As stated in Art. 333.14 of the Tax Code of the Russian Federation, water tax is payable within a period no later than the 20th day of the next month, which goes in the quarter.

That is, for the 1st quarter it is necessary to pay until April 20th, for the 2nd quarter - until July 20th, for the 3rd quarter - until October 20th, and for the 4th quarter to 20- January.

If the 20th number falls on the day off or a festive non-working day, for the deadline of payment - the first working day next to the 20rd.

By the same period, it is necessary to submit to the tax inspectorate located at the location of the water object used. The tax pay for the details of the same tax, that is, the tax pay at the location of the water site.

If the taxpayer of the water tax refers to the category of large, then it gives a declaration on this tax in the FTS at the place where it consists in taking into account as a major taxpayer. The tax pays here.

If the taxpayer is a foreign person, both legal and physical, then pay a water tax and take a copy of the declaration, they are obliged to tax at the location of the authority, which issued these taxpayers.

What budget should be paid to the tax - to local or federal? In accordance with, a water tax of 100% is credited to the federal budget.

Tax breaks

Tax legislation did not establish benefits for the payment of water tax. This means that the authorities of the subjects of the Federation are not eligible to provide benefits at the regional level, as this is a federal tax.

KBK

To correctly make a fee for using water bodies, you need not only correctly calculate it, but also correctly fill out.

In the 104 field, you must specify the CBK - code budget classification. It is necessary in order for tax, penal or a fine "left" for its intended purpose. Otherwise, the payment amount may be in unclear, and the taxpayer forms debt.

Accounting (wiring)

For accounting Water tax It is necessary to use the following wiring:

Often emerging questions

Despite all the transparency of water tax, taxpayers have questions. Which arise quite often.

Water tax problems

The introduction of the Water Code in 2005 several improved the use of water bodies and receiving fees for this. However, this document is also obsolete.

The last few years in the State Duma are discussed amendments that will be made to this law. In 2005, when VK of the Russian Federation was introduced, it was assumed that the role of the state would be quite strong.

However, it is not! Therefore, there is an active condemnation of amendments that would return control of water objects to the state.

Calculus tax in the Crimea

As you know, from March 2014, Crimea is part of the Russian Federation. Now this territory is called the Republic of Crimea. Now this republic is in transition from taxation of Ukraine to the taxation of Russia.

In this regard, the Government of Crimea approved.

This provision says that before the beginning of 2015, all enterprises and IPs located in the Crimea must join Russia and apply tax system our country. This suggests that from 01/01/2015, water tax in the Crimea is paid at rates and in the manner established in the Russian Federation.

If there is no license

As is known, for use of water bodies and resources, which are the property of the state, the executive body at the location of the water bodice, the potential taxpayer must obtain a license.

Video: Water Tax

Consequently, water tax is paid in the presence of a special license. From 01/01/2007, unless-free activity on the use of water bodies is prohibited.

If the taxpayer has "on his hands", which is concluded with the executive authorities at the location of the object until 01.01.2007, then such an agreement is analogous to the license for use of water resources.

Water tax in the Crimea

In order for the company to be in the Crimea to carry out its activities in accordance with russian legislationHe needs to go through re-registration. It was necessary to go through such registration until 01.01.2015.

As soon as the company was registered, from the same day it passed on Russian tax lawand begins to pay taxes, including water, according to Russian laws.

Before the passage of such a procedure, the enterprise pays taxes under the legislation of Ukraine. This is done in order to avoid dual taxation.

However, in March 2014, Dmitry Medvedev made a bill to the State Duma, which implies the creation of a special economic zone on the territory of the Crimea Peninsula and G. Sevastopol.

According to this bill, residents of this special economic zone have benefits on the payment of income tax, as well as completely exempted from land, transport and water taxes.

This bill is calculated until 2064, that is, the Crimea and Sevastopol will be exempted from paying these taxes for 50 years.

As mentioned, the benefits will have only organizations - residents. In order to become a resident, it is not enough in the territory of the peninsula, it is necessary to make 150 million rubles. Such a fee will give the right to use benefits.

These money will go to the development of the peninsula, its infrastructure, culture, education, medicine and other vital industries.

As the practice of applying this bill shows, the organization prefer to pay the necessary amount once, but not pay taxes.

As long as the bill was developed for the next 10 years, then, with its successful use, changes and amendments will be made to it. According to him, residents - residents will be released from water tax for an indefinite period.

Responsibility for the non-payment of water tax is provided common provisions NK RF.

If the taxpayer misses the payment period of tax and the declaration, it will have to pay a penalty of 20% of the unpaid amount of the tax and in the amount of 5% of the amount specified in the Declaration, respectively.

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Article 333.8. Taxpayers

1. Water tax taxpayers (hereinafter referred to as the taxpayers) are recognized by organizations and individuals exercising special and (or) special water use in accordance with the legislation of the Russian Federation recognized as the object of taxation in accordance with Article 333.9 of this Code.

Article 333.9. Tax objects

1. The objects of taxation by water tax (hereinafter referred to as a tax), unless otherwise provided by clause 2 of this article, the following types of use of water bodies are recognized (hereinafter referred to as the type of water use):

1) water fence from water bodies;

2) use of the water area of \u200b\u200bwater bodies, with the exception of the leoplava in the rafts and walkers;

3) use of water bodies without water intake for hydropower purposes;

4) The use of water bodies for the goals of alloy wood in roofs and walkers.

2. Not recognized as objects of taxation:

1) fence from underground water objects of water containing minerals and (or) natural therapeutic resources, as well as thermal waters;

2) Water fence from water bodies to ensure fire safety, as well as to eliminate natural disasters and the consequences of accidents;

3) water fence from water bodies for sanitary, environmental and shipping freight;

4) the fence by the marine courts, the courts of internal and mixed (river - the sea) of water sailing from water bodies to ensure work technological equipment;

5) water intake from water bodies and the use of water area of \u200b\u200bwater bodies for fish farming and reproduction of water biological resources;

6) the use of water area of \u200b\u200bwater bodies for swimming on ships, including on small swimming facilities, as well as for one-time landings (takeoffs) of aircraft;

7) the use of water area for accommodation and parking of swimming facilities, placement of communications, buildings, structures, installations and equipment for carrying out activities related to waters and water biological resources, environmental protection against harmful effects of water, as well as carrying out such activities on water bodies;

8) use of water area of \u200b\u200bwater bodies for state monitoring of water bodies and other natural resources, as well as geodesic, topographic, hydrographic and search and filmmaking;

9) the use of water areas of water bodies for the placement and construction of hydrotechnical structures of hydropower, ameliorative, fisheries, water supply, plumbing and sewage purposes;

10) the use of water area for organized recreation by organizations intended solely for the maintenance and maintenance of disabled people, veterans and children;

11) the use of water bodies for dredging and other works related to the operation of shipping waterways and hydraulic structures;

12) special use of water bodies to ensure the needs of the state defense and state security;

13) Water fence from water bodies for irrigation of agricultural land (including meadows and pastures), watering gardeners, gardening, country land plots, land plots of personal subsidiary farms of citizens, for waterproof and service of livestock and birds, which are owned by agricultural organizations and citizens;

14) fence from underground water bodies of shaft mine and collector-drainage water;

15) Using the water area of \u200b\u200bwater bodies for fishing and hunting.

Article 333.10. The tax base

1. For each type of water use recognized as the object of taxation, the tax base is determined by the taxpayer separately in relation to each water object.

In the event that various tax rates are installed in relation to the water site, the tax base is determined by the taxpayer in relation to each tax rate.

2. When the water is fence, the tax base is defined as the volume of water pointed from the water object for the tax period.

The volume of water pocked from the water object is determined based on the testimony of waterproof devices reflected in the journal of the primary metering of water.

In the absence of water-measuring devices, the volume of polar water is determined based on the time of operation and performance of technical means. In case of the impossibility of determining the volume of polar water based on the time of operation and performance of technical means, the volume of polar water is determined based on the norms of water consumption.

3. When using water area of \u200b\u200bwater bodies, with the exception of wood alloy in the rafts and walkers, the tax base is defined as the area of \u200b\u200bthe provided water space.

The area of \u200b\u200bthe provided water space is determined according to the license for water use (water use contract), and in the absence of such data in the license (contract) on materials of the relevant technical and project documentation.

4. When using water bodies without water intake for hydropower purposes, the tax base is defined as the amount of electricity produced for the tax period.

5. When using water bodies for the goal of wood alloy in the rafts and the wallets, the tax base is defined as a product of wood splashing in rafts and wallets for a tax period expressed in thousands of cubic meters, and alloy distances expressed in kilometers divided by 100.

Article 333.11. Taxable period

The tax period recognizes the quarter.

Article 333.12. Tax rates

1. Tax rates are installed in rubles per 1 thousand cubic meters. meters of polar water in the pools of rivers, lakes, seas and economic districts.:

1) when the water fence is from:

Surface and underground water objects within the established quarterly (annual) water use limits,

Territorial Sea of \u200b\u200bthe Russian Federation and inland Sea Waters within the established quarterly (annual) water use limits:

2. Tax rates are installed in thousand rubles per year per 1 square kilometer of the water area used:

Surface water objects, except for alloy wood in roofs and walkers;

Territorial sea of \u200b\u200bthe Russian Federation and inland seawater;

3. Tax rates are installed in rubles per 1 thousand kWh of electricity when using water bodies without water intake for hydropower purposes;

4. Tax rates are set in rubles per 1 thousand cubic meters. Flusted in the rafts and wallets of evil every 100 km. Alloy when using water bodies for the goals of alloy wood in the rafts and walkers.

When water fence in excess of established quarterly (annual) water use limits, tax rates in terms of such exceeding are set in a fivefold amount of tax rates established by clause 1 of this article. In the absence of the taxpayer approved quarterly limits, quarterly limits are determined as one fourth approved annual limit.

The rate of water tax in the fence of water from water bodies for water supply of the population is set in the amount of 70 rubles per thousand cubic meters of water, pocked from the water area.

Article 333.13. The procedure for calculating tax

1. The taxpayer calculates the amount of tax independently.

2. The amount of tax on the results of each tax period is calculated as a product of the tax base and the corresponding tax rate.

3. total amount The tax is the amount resulting from the addition of tax amounts calculated in accordance with paragraph 2 of this article on all types of water use.

Article 333.14. The procedure and timing of tax payments

1. The total amount of tax is paid to the location of the taxation object.

2. Tax is payable within a period no later than the 20th day of the month following the expired tax period.

26. Fees for the right to use living world facilities and water biological resources. Tax tax items.

Article 333.1. Payers fees

1. The fees for the use of the objects of the animal world, with the exception of the objects of the animal world related to the objects of water biological resources (hereinafter referred to as the payers), organizations and individuals are recognized, including individual entrepreneurs who are in the prescribed manner Objects of the animal world in the territory of the Russian Federation.

2. Organizations and individuals, including individual entrepreneurs who receive in the prescribed manner for the extraction of water biological resources in the inner waters in the inner waters, are recognized by the payers for the use of water biological resources facilities (hereinafter referred to in this chapter). , on the continental shelf of the Russian Federation and in exceptional economic zone Of the Russian Federation, as well as in the Azov, Caspian, Barents seas and in the area of \u200b\u200bSpitsbergen Archipelago.

Article 333.2. Objects of taxation

Cover objects are recognized:

the objects of the animal world in accordance with the list established by the Tax Code, the withdrawal of which from the environment of their habitat is carried out on the basis of permission to produce the objects of the animal world issued in accordance with the legislation of the Russian Federation;

objects of water biological resources in accordance with the list established by the Tax Code, the withdrawal of which from their habitat is carried out on the basis of a permit for the extraction of water biological resources issued in accordance with the legislation of the Russian Federation, including the objects of water biological resources to be withdrawn From their habitat as a permitted catch.

For the purposes of this chapter are not recognized as objects of the objects of the animal world and facilities of water biological resources, the use of which is carried out to meet the personal needs by representatives of the indigenous small peoples of the North, Siberia and the Far East of the Russian Federation (on the list approved by the Government of the Russian Federation) and persons who are not related to To indigenous small peoples, but permanently residing in places of their traditional stay and traditional economic activityFor which hunting and fisheries are the basis of existence.

Article 333.3. Collection rates

1. The collection rates for each object of the animal world are installed in rubles per animal, in the sizes established by the Tax Code.

2. When withdrawal of young people (under the age of one year), wild hoofs of the collection rate for the use of animal objects are established in the amount of 50 percent of the rates established by paragraph 1 of this article.

3. The rates of collecting for each object of the animal world specified in paragraph 1 of this article are set in the amount of 0 rubles in cases where the use of such objects of the animal world is carried out in order to:

the protection of public health, the elimination of a threat to human life, protection against diseases of agricultural and pets, regulation of the species composition of the objects of the animal world, preventing damage to the economy, animal world and its habitat, as well as in order to reproduce the objects of the animal world, carried out in accordance with permission to authorized executive authority;

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

4. Rates of the collection for each object of water biological resources, with the exception of marine mammals, are installed in rubles per 1 ton. The collection rates for each object of water biological resources specified in this paragraph are established in the amount of 0 rubles in cases where the use of water biological resources is carried out at:

fisheries in order to reproduce and acclimatize water biological resources;

fisheries in research and monitoring purposes.

The collection rates for each object of water biological resources, specified in this paragraph, for the Country and settlement 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 collection rates.

The collection rates for each object of water biological resources specified in this paragraph for individual entrepreneurs who satisfy the criteria provided for fishery organizations are set in the amount of 15 percent of the collection rates.

Article 333.4. Procedure for calculating fees

1. The amount of gathering for the use of the objects of the animal world is determined in relation to each object of the animal world, as a product of the appropriate number of objects of the animal world and the collection rates set for the corresponding object of the animal world.

2. The amount of gathering for the use of water biological resources is determined for each object of water biological resources, as a product of the appropriate number of objects of water biological resources and a collection rate established for the relevant object of water biological resources at the date of the expiration date.

Article 333.5. The procedure and timing of payment of fees. Procedure for enrollment fees

1. Payers specified in paragraph 1 of Article 333.1 of this Code, the amount of fee for the use of animal objects is paid upon receipt of permission to extract the objects of the animal world.

2. The payers specified in paragraph 2 of Article 333.1 of this Code, the amount of fee for the use of water biological resources to be paid in the form of one-time and regular contributions, as well as in cases provided for by this chapter - a one-time contribution.

The sum of one-time contribution is defined as the proportion of the calculation amount, the size of which is 10 percent.

Payment of one-time contribution is made upon receipt of permission to produce (catch) water biological resources.

The remaining amount of the collection, defined as the difference between the calculated amount of the collection and the sum of one-time contribution, is paid equal to equal shares in the form of regular contributions during the entire period of action on the extraction of (catch) of water biological resources every month no later than the 20th.

The amount of gathering for the use of water biological resources to be withdrawn from their habitat as a permitted catch on the basis of a permit for the extraction of water biological resources is paid in the form of a one-time contribution no later than the 20th day of the month following the last month of validity period Permits for the extraction (catch) of water biological resources.

3. Payment of fee for the use of objects of the animal world is made by payers at the location of the body that issued permission to extract the objects of the animal world.

Payment of gathering for the use of water biological resources is produced:

payers - individuals, with the exception of individual entrepreneurs, at the place of finding a body that issued a permit for the extraction of water biological resources;

payers - organizations and individual entrepreneurs - at the place of its accounting.

4. The amounts of fees for the use of water biological resources are credited to the accounts of the federal treasury bodies for their subsequent distribution in accordance with the budget legislation of the Russian Federation

27. Fee for negative impact on environment. Tax elements.

In accordance with the provisions of Article 16 of the Federal Law of January 10, 2002. No. 7-FZ "On Environmental Protection" Negative impact on the environment is paid.

Forms for the negative impact on the environment are determined by this Federal lawother federal laws.

The types of negative impact on the environment include:

emissions into atmospheric air pollutants and other substances;

discharges of pollutants, other substances and microorganisms in surface water bodies, underground water objects and waterborne areas;

contamination of subsoil, soil;

placing production and consumption waste;

environmental pollution by noise, heat, electromagnetic, ionizing and other types of physical impacts;

other types of negative environmental impact.

3. The procedure for calculating and challenge the negative impact on the environment is established by the Government of the Russian Federation.

This procedure applies to enterprises, institutions, organizations, foreign legal entities and individuals carrying out any activities in the territory of the Russian Federation related to environmental management (natural users are referred to), and provides for fees for the following types of harmful effects on the environment:

emissions into the atmosphere of pollutants from stationary and mobile sources;

discharge of pollutants into surface and underground water objects;

waste placement;

other types of harmful effects (noise, vibration, electromagnetic and radiation impacts, etc.).

2. Two types are set. basic standards Boards:

a) for emissions, discharges of pollutants, waste placement, other types of harmful effects within acceptable standards;

b) for emissions, discharges of pollutants, waste placement, other harmful effects within the established limits (temporarily agreed standards).

The basic standards of the fees are installed for each ingredient of the pollutant (waste), the type of harmful effects, taking into account the degree of danger of them for the environment and public health.

For individual regions and river basins, coefficients are established to basic standards for fees, taking into account environmental factors - the natural and climatic features of the territories, the significance of natural and socio-cultural facilities.

Differentiated fees are determined by multiplying basic fees for coefficients that take into account environmental factors.

3. The fee for pollution of the environment in size not exceeding the most established emissions established by the Natural user, the waste of waste, the levels of harmful effects are determined by multiplying the corresponding rates of fees for the amount of these types of pollution and summation of the products obtained by type of contamination .

4. The fee for pollution of the environment within the established limits is determined by multiplying the corresponding rates on the difference between limit and extremely permissible emissions, discharges of pollutants, waste placement, levels of harmful effects and summation of the products obtained by type of contamination.

5. The fee for super-luminous pollution of the environment is determined by multiplying the corresponding rates for contamination within the established limits by the value of the actual mass of emissions, the discharge of pollutants, the volume of placement of waste levels of harmful effects on the established limits, summation of the products obtained by type of pollution and multiplication These amounts are on a fivefold increase in the coefficient.

6. In the absence of the natural user with the prescribed manner, the emission permit, discharge of pollutants, waste placement, the entire mass of pollutants is taken into account as ultramic. The fee for pollution of the environment in such cases is determined in accordance with paragraph 5 of this Procedure.

7. Payments for extremely permissible emissions, discharges of pollutants, waste placement, the levels of harmful effects are carried out at the expense of the cost of production (works, services), and payments for excess them - by profits remaining at the disposal of the Natural user.

8. Limit dimensions Fabilities for environmental pollution over extremely permissible standards are set as a percentage of profits remaining at the disposal of the natural user, differentiated by individual industries. national economy Taking into account their economic features.

If the specified payments defined in accordance with this order are equal to or exceeding the amount of profit remaining at the disposal of the nature user, then specifically authorized government agencies In the field of environmental protection, sanitary and epidemiological surveillance authorities and the relevant executive bodies, the issue of suspension or termination of the activities of the relevant enterprise, institution, organization is considered.

The transfer of funds is carried out by nature users within the terms established by the territorial bodies of the Ministry of Ecology and Natural Resources of the Russian Federation. After expiration installed deadlines The amounts of payments are accumulated from nature users in a non-acceptance order.

Excise taxes: taxpayers; Tax object; the procedure for calculating and paying excise taxes; tax deduction

Water tax relatively recently present in the Tax Code of the Russian Federation and changes are rare. However, every change in water tax leads to the fundamental adjustment of its elements. Let's try to figure out what is water tax to date.

Water tax payers

Payers water tax - Legal and individuals, including IP, which on the basis of a license are engaged in:

water fence;
use of the water area (except for the forest);
using hydropower resources;
lesodist.

At the same time K. water Tax Payers Also include those who continue to use surface water bodies on the basis of licenses or water use agreements issued during the period of the Old Water Code of the Russian Federation, which has lost its strength from 01/01/2007.

When users of the water site are not recognized by taxpayers

The new Water Code of the Russian Federation, which has come into force since 2007, does not provide licensing to use surface water bodies. Instead, it introduced the possibility of using a water site or under the water use agreement, or by decision on the provision of its use.

Both documents are issued by the authority of that subject of the Russian Federation, whose property has a water facility. Payments on them are rent for using a water object (non-tax payment), and not water tax.

Do not regulate water tax Some types of water use that can be divided into four groups:

activities that are inextricably linked with an aquatic facility (fish farming, fishing, shipping, construction, irrigation, deposits);
activities falling under the overeating of other tax (extracting mineral and thermal waters);
activities relating to water protection;
if the type of activity is provided with privileges (providing fire safety, the needs of defense, rest of the disabled and children).

Tax Base Water Tax Base

The tax base water tax Depends on the method of using water:

when the fence is determined by the volume of polar water;
when using a water area (excluding lodge), the area provided is taken into account;
when using hydropower resources, the amount of power generated electricity is taken;
when lesply, the base is considered as a product of wood volume (in thousands of cubic meters) and alloy distances (in kilometers), which is divided by 100.

Tax period on water tax

Water taxcalculate for the quarter. Represent a declaration in the FTS and pay the tax until the 20th day of the month following the reporting quarter, at the location of the object, in respect of which is calculated water tax. The largest taxpayers represent the Declaration on water tax In TU IFNS, where they are registered.

About the new rules of delivery of the largest taxpayers of declarations for other taxes, read in the article .

Water tax rates

Betting water tax For the main types of water use, paragraph 1 of Art. 333.12 of the Tax Code of the Russian Federation. They depend on the object of use of the object, and for the fence of water - also from its type (superficial or underground). The legislation also has a preferential rate for water intake for water supply of the population (clause 3 of Article 333.12 of the Tax Code of the Russian Federation). Until 2015, its magnitude was 70 rubles for 1,000 cubic meters. m.

Starting from 2015 rates water tax, specified in paragraph 1 of Art. 333.12 of the Tax Code of the Russian Federation should be applied with the adjustment of the increasing coefficients, the meanings of which for the period from 2015 to 2025 are shown in paragraph 1.1 of Art. 333.12 of the Tax Code of the Russian Federation.

Since 2026, the raising coefficient will become settlement and will be determined by the actual change in consumer prices for the year preceding the year began using the appropriate calculated coefficient. Each following coefficient will be applied to the actual assembly rate. water tax for the previous year. The rate calculated on the basis of the coefficient must be expressed in the entire ruble.

Annual raising coefficients should also be applied when calculating the rates in cases of mandatory use of other boosting coefficients:

5-fold - with an overwearing water fence;
10-fold - with the fence of groundwater for their further sale;
10 percent - in the absence of means of measuring the volume of polar water.

Since 2015, the preferential water tax rateprovided for water intake for water supply to the population. For it, a systematic growth is also planned during 2015-2025, but it is not expressed in the coefficients, but in specific ruble values.

From 2026 to this rate in order similar to the introduced for rates water tax According to the main types of water use, the estimated raising coefficient will also begin, depending on the change in consumer prices.

The procedure for calculating water tax

Water taxcalculate in the same order that the Tax Code of the Russian Federation has been provided before the introduction in 2015 changes in ch. 25.2. The procedure for calculating the rates on the main types of water use has changed. Now it is determined by multiplying the bet. water taxspecified in paragraph 1 of Art. 333.12 of the Tax Code of the Russian Federation, and all the coefficients that must be taken into account for its calculation.

Since 2026, the use of the coefficient will become mandatory for a preferential rate water taxinstalled for water intake to supply the population.

How is it related to water tax on water transport in 2016 - 2017 and who pays it?

Water tax Do not pay on shipping activities (sub. 6, paragraph 2 of Art. 333.9 of the Tax Code of the Russian Federation). However, the owners of the water transport may be payers of the transport tax on it. Transport tax Adjustable ch. 28. Tax Code and the laws of the constituent entities of the Russian Federation. In this way, water Truck not related to water tax.