Water tax form. Water tax rates and boards for using water bodies. Tax objects and subjects

Water tax rates for 2018 are installed with binding to basic values \u200b\u200band values special coefficients. Basic tariffs are fixed 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 fence 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 of updating their size will be introduced, in which the coefficient is attached to consumer price fluctuations.

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 the tax inspection with reference to the place where the taxable asset is actually located (Article 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.

Water tax is a federal collection, which entered into force in 2005 and was significantly changed compared with the previous option. Among other things, there was a circle of persons who are obliged to pay tax, rates are increased and much more.

His features

The essence of this tax is that it is aimed at the effective and rational use of water bodies of the Russian Federation, since it is this resource that is extremely important and limited. This is quite justified, because by some data only 20% of drinking water in the country complies with quality standards, and the rest has an elevated level of harmful substances and impurities.

As part of the implementation of water tax, a special mechanism was developed, which allows you to charge for the use of resources for various purposes.

A distinctive feature of this fee is that he gives the right to use a specific object, but it is not a payment for the Water resources themselves. Its distribution occurs as follows:

2/5 is sent to the federal level budget;
3/5 is sent to the budget of that subject, whose territory uses the source.

Detailed information about this tax can be learned from the following video:

Tax objects and subjects

Payment of tax for the use of water resources is required in such cases:

If water is used from the object for the production of electricity;
If water is taken from certain objects;
If the water area, rivers or lakes is used (except is the lodger in walkers and roofs);
If the water space is used to alloy wood in walkers and roofs.

There is also a number of cases when the imposition is not implemented. Total allocate 15 types of activities that are not considered objects to hold tax payments:

Use of water resources for environmental and sanitary facilities;
Work related to the use of ways to shipping and the construction of hydraulic structures (for example, recession of the bottom and so on);
Use of water to combat fires, eliminating the effects of natural disasters and accidents;
The use of a water facility for the construction of buildings and communications intended for the protection of water and biological resources;
Using water space to track objects of objects and natural resources, as well as for the implementation of topographic, search and other works.

The full list can be found in the Tax Code of the Russian Federation. As for the definition of subjects, which must pay or exempted from it, it all depends on the use of water resources. If the object that is in their use is an object for taxation, then accordingly will have to make payments to the budget. Otherwise, there is a liberation from its payment.

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Everything happens in several clicks without queues and stress. Try and you will be surprisedhow it became easy!

Betting

The establishment of tax rates depends on the region, the economic district, the type of activity, such as an object and other factors. Rates are displayed in the Tax Code in the Russian monetary unit - In rubles per measure of the tax base.

Standard rates are applied in cases where the use of water is within the specified framework. If the volume of polar water exceeds the upper border, then all rates are multiplied by 5.

Water that is used for household use by the population is taxed, in 2019, this is 122 rubles,for example for 2017 it was 107 rub.,for 2018. - 122 rub. For 1 thousand m 3 of water. The rates of duration in 1 year act when the water surface is used. As for the specific period of payment of taxes (quarter), their size is calculated as a certain percentage of the annual amount.

The tax base

In determining the tax base, an individual calculation is made for all objects, while the features of their use are taken into account. In the case when the water object is raised by a special tax rate, it is also taken into account when determining the base.

The tax base is the amount of water that was soldered out of a certain object for some time lapse. In this case, the volume is determined as follows:

If there are meters - according to its testimony, which are recorded in special documents;
In the absence of meters - based on the features of the equipment, the time of their use and performance.

If the previous methods cannot be applied, the calculation of the volume of water is carried out on the basis of calculating the needs and consumption standards.

In the case when the water area is used the tax base will be determined by a different way, namely the area of \u200b\u200bthe used water object. It in turn is indicated in the relevant documents that regulate the use of a particular space. For power plants that use water in production, the tax base is the amount of electricity generated.

Last changes

The level of water collection rates was established last decades, and in 2015 their change was scheduled. The Tax Code of the Russian Federation suggests that with this until 2025 there will be a phased increase.

For various categories of the population, as well as types of rates of rates will be carried out in different ways. In general, today the tax raising is scheduled for 1.15 times. In addition, special indexes will be introduced:

10-fold increase for those who produce underground water, and also engaged in its processing and sale. This does not include work with mineral and water industrial use.
An increase of 1.1 times for the population, whose counters are installed in homes.

Payment period and submission of the Declaration

Water Tax Declaration is applied quarterly, That is, it is the quarter that is a tax period for reporting and making payments to the tax authorities. Pay all the necessary amounts must be necessary until the 20th of the month that comes after the previous quarter.

To apply, the declaration is necessary at that institution that serves the territory of finding the water object. At the same time, it is necessary to comply with such dates:

I quarter - no later than April 20th;
II Quarter - no later than July 20th;
III Quarter - no later than October 20;
IV quarter - no later than January 20th.

In special cases tax Declaration You must attach other documents. For example, if a special water use mode is used for foreigners or individuals of the Russian Federation, it is additionally necessary to provide a report tax inspectorwho issued a license for the right to perform the appropriate work.

You can submit a declaration by visiting the tax authority by sending a registered letter or by completing the necessary form on the site:

If the first option is selected, the payer brings with me documents in a double instance, since one of them remains at the inspector, and the other with the corresponding mark is returned back.
A registered letter implies a clear inventory of all sent documents.
If preference is given to the electronic version, you must enter all the information on a special online resource, or contact the mediators who will do it for you. The last option, by the way, most convenient and fast in time.

Filling declaration

The declaration has a definite structure, consists of several sections and subsections, and not all of them must be filling. Be sure to enter information into each line of the first and second partition, as well as fill the title page. These parts include the payer data, its bank details, information about the object of use, tax base, rate and total amount payments.

As for the additional parts of the declaration, they need to be filled with only some categories of payers who are dealt with certain activities. For example, if the water area of \u200b\u200bwater space (sea, lake, rivers), water fence, electricity production, and so on is carried out. That is, in cases where more detailed and deep information is required for tax authoritiesSince the calculation of the amount to payment will be somewhat different than in the usual case.

It is also necessary to remember that it is allowed to fill in the declaration only blue, black or purple handle. If another option is used, the document will not affect any legal force.

In no case is not allowed to use proofreaders or other means of changing the inscription. If any error is allowed, then it must be stressed and make a correction nearby. Wherein mandatory condition It is confirming such changes in the painting of taxes.

With the introduction of numbers, it is necessary to indicate amounts in rubles with integers. If some graph remains empty - you need to put a dash in its place. All words are prescribed by large printed letters. It is not allowed to glue or fasten sheets of paper if it can lead to any damage to the document.

Calculation of tax

Calculate water collection is a rather complicated and laborious process. This is explained by the fact that the management entity should do it independently, given the amount and amount of payments for each individual object. As mentioned above, each type of activity, as well as various water spaces, are taxed at certain rates, which can be found in the Tax Code of the Russian Federation. It is important to figure out not only in the bets, but also in limits of use that are determined for one year. If the calculation is incorrect, problems may arise.

For the correct calculation, it is necessary to have knowledge in the field of both tax and water legislation. If the payer uses several objects at the same time, then payments still need one amount. It can also be difficult in the fact that for each individual site you need to specify a separate amount of tax.

It must be remembered that the calculation is carried out taking into account those limits that are established in the Tax Code of the Russian Federation. In some cases, they can be installed individually for individual payers. As for benefits, today it is not provided for.

It should be noted that there are some schemes that allow you to significantly reduce tax deductions. For example, if you make a lease agreement on a particular water object, it is not necessary to pay tax. For more than five years, this norm has been operating, and it allows you to reduce the burden on the payer.

Many experts advise to refer to special companies that will help to understand the correct calculation of the water collection, and this in turn will save you time and will relieve possible problems. Moreover, if counting is performed for the first time, then third-party help may be simply necessary.

Each company or private person is obliged to report to government agencies For keeping different species entrepreneurial activity. At the same time, reports should not only be transferred to the inspection, but also to pay different types of taxes.

If firms or IP in the process of work use the country's special water resources, then they are obliged to pay the appropriate water tax. It is important to know what its features, who should pay it, how it is calculated and listed.

Water tax is a specialized fee introduced only in 2005. He performed as a replacement of the board, which was obliged to pay entrepreneurs enjoying during the work water objects.

This tax is presented federal fee, charged from companies and entrepreneurs using relevant water resources in the process. It takes additionally from individuals if it is established that they use water bodies.

The main characteristics of the tax regime

For the correct calculation, it is important to learn its main characteristics. These include:

Taxpayers. These include companies, saline or IP, which enjoy water resources in the course of work, so they must pay the appropriate amount of funds for this process.
Objects. The licenses received by companies or entrepreneurs act as it to have the opportunity to use water resources or special objects.
The tax base. It is represented by the valuation of a certain water object, so its size is completely dependent on how this object is used by the company or IP.
Taxable period. It is represented by the quarter. What are the deadlines for filing a tax return for different taxes you can read
Rate. It completely depends on how the water object is used, as well as in which economic zone it is located. If the main purpose of the use of water is to provide it for use by the population, the tax is charged for water supply equal to 81 rubles. For 1 thousand cubic meters.
Tax objects.As objects, the water fence, the use of different water resources, the use of water in the field of hydropower and other ways to apply resources for different purposes.

Important! Often, several tax rates are installed for one water object, therefore the amount that the taxpayer should pay is calculated by adding all the indicators received.

Rates are installed in rubles per 1 thousand cubic meters. m. The amount of data rates completely depends on which the economic zone an entrepreneur works. In the calculation process, only rubles are certainly used, so a penny is not taken into account.

In what order the calculation and water tax payment is carried out and you can see in this video:

Important! Taxpayers are obliged to independently make calculations to determine the amount to be paid to the budget.

Payment is made in the region where the company or IP is the transfer of funds to the 20th of the month following the reporting period. It is not envisaged in the legislation the opportunity to provide any benefits on this tax.

Who acts as a tax payer

As a taxpayer, subjects apply to any water objects in the process of work. Resources can be used not only by seas, rivers or lakes, but also underground sources, streams or swamps and canals.

Important! Each subject using water resources must necessarily be allowed to replace its special contract concluded with the authorities.

Without permits, illegally use any water resources. The obligation to pay the tax does not stop if the license is completed, and at the same time the company or IP continues to use water resources.

Each organization is obliged to pay this tax if it uses water bodies, and at the same time there is no possibility for any company to enjoy benefits.

When is water tax pay? Photo: www.myshared.ru.

Regulation of payment of this tax

In the process of using water resources, each company must take into account the basic requirements of legislation in this field of activity. These include:

all water tax entities are established in the legislative order, so entrepreneurs are obliged to carefully study this information so that there are no problems with the inspections;
the activity should be carried out exclusively if there is a properly executed license, which can be replaced by a special contract, and even if the data of these documents ends, the need for tax is not terminated;
there are no benefits in the payment of water tax, so all entrepreneurs enjoying in the process of work with water resources are obliged to list the funds to the state in full.

Important! Violation of any requirements of legislation is the reason for the accrual of fines, as well as the use of other penalties that may even be to prohibit the implementation of entrepreneurial activities.

Water Tax Payment Features

Each company that is obliged to pay water tax should be able to understand the specifics of this process. These include:

The tax base. Not installed single base and the rate, which is considered to be the specifics of this payment. The size of the base depends on various conditions. The amount of water used is taken into account, for which the measurements of special devices are made or norms apply.
Rate. The number of rates used is huge, so each entrepreneur should know how to choose a certain bet. This takes into account the type of water use, the location of the object, as it may be underground or ground, the economic zone in which the activity is carried out, as well as the type of object.
The tax period is a quarter, therefore the payment of the tax is made quarterly until the 25th day of the next quarter.

Important! Most often, the taxpayer uses special limits established by law, which ensures the ease of determining the tax base without the need to produce complex measurements.

Rules for calculation

Taxpayers must independently carry out calculations on the basis of which the optimal amount of funds is determined to be listed in the budget.

Group objects of taxation.

To determine the correct amount of tax, you must have information:

tax rate;
the tax base.

Important! Often, one company uses several water objects at once, and at the same time, the amount of tax must be determined for each such object, after which all the values \u200b\u200bare folded.

How to open your business for the production of drinking water and is it necessary in this case to execute a license and pay taxes you can read

For example, the firm issued a license for water fence, and the limit to the quarter is 340 thousand cubic meters. m. For the first quarter, the water fence was equal to 320 thousand cubic meters. m. The tax rate is 300 rubles, and the ratio to the rate is 1.32%. In this case, the amount of tax is calculated - 320000 * 300 * 1.32 \u003d 126720 rubles.

How to fill in the declaration

It is important not only to competently calculate and pay the tax on time, but also to make the declaration of declaration, since for its late delivery or for the presence of errors in it, it also assumes a certain responsibility for taxpayers.

Important! The Declaration is made by the information obtained directly by the taxpayer, and it includes the rate used, the calculated tax amount and the tax base.

Rent a declaration quarterly with the simultaneous payment of the tax. It is important that it was transferred to the 20th day of the month following after the end of the reporting quarter. It is necessary to hand over the declaration in the FTS, located at the location of the company.

It is important to competently arrange and fill out a document, for which certain requirements are taken into account:

it is allowed to transmit it in writing or in electronic format, and be sure to need electronic version In the event that more than 25 people are officially employed in the organization;
if it is planned to give documentation in writing, it is filled with only a black or blue ballpoint handle;
all figures are indicated in rubles without kopecks;
each cell is designed to record one sign, which is not only a digit, but also commas or points.
certainly contained in the document Date of its fill, the signature of the taxpayer and the printing of the organization;
if there are empty cells, they are rifled in them, and it can be replaced with zero;
if you need to make any corrections in the finished document, then they must be certified by the taxpayer signature and the printing of the company;
at the top on each page of the Declaration fits the Inn company or the saline.

Sample of filling declaration.

Important! If in one tax period The taxpayer did not use any water bodies, then there is no tax base, therefore the tax is not paid, but the company must still be given a declaration that will be zero.

Responsibility and fines

Responsibility for these violations is represented by the accrual of fines:

if the taxpayer is late with the deadlines of the declaration, then it pays 5% of the tax calculated in the document, and this penalty There may be less than 1 thousand rubles. or more than 30% of the tax amount;
if the Declaration is transmitted electronic methodand at the same time the rules of this process are violated, the company pays a fine of 200 rubles;
if the tax is not paid or its incomplete amount is listed, it leads to the accrual of a fine, equal to 20% of the calculated amount;
if the tax does not deliberately, the fine is 40% of the amount.

Thus, water tax must be paid to various companies or entrepreneurs whose activities different ways associated with the use of various water objects. It is paid quarterly, and also every quarter is given a declaration on this tax.

It is important to competently understand the rules for its calculus and the timing of payment so that there are no violations that lead to the accrual of significant fines. Also, taxpayers should explore all the requirements of the legislation, since in some situations the use of water resources is not accompanied by the need to pay tax.

Even if the taxpayer at a certain period does not use water bodies, it still has to pass into the tax inspectorate zero declarations. In this case, there will be no problems with verifying bodies.

Objects and water taxes are considered in detail in this video:

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 by the water object
Taxable period	In this case, the quarter
Tax rate	Depends on the type of use of water objects as well economic zonewhere the basins of rivers, lakes and 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 tax rates are installed in relation to the water object, the 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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Tax rates on water tax are established 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 To basic tax rates Water tax (clause 1, Art. 333.12 of the Tax Code of the Russian Federation) is applied coefficient (clause 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 (