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Tax on the use of wildlife objects. How to calculate the fee for the use of water resources? Tax rates and benefits

Fees for the use of fauna and for the use of aquatic biological resources introduced on January 1, 2004 by Chapter 25.1 of the Tax Code of the Russian Federation. These fees replaced fees for the use of wildlife and the existing system of selling quotas for catching aquatic biological resources for the purpose of industrial fishing. These fees apply to and are obligatory for payment throughout the Russian Federation.

Payers of fees for the use of fauna and for the use of aquatic biological resources Table 19
Fee payers

For the use of objects of the animal world

For the use of objects of aquatic biological resources

Organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, permission to harvest wildlife objects on the territory of the Russian Federation.

Organizations and individuals, including individual entrepreneurs, receiving, in accordance with the established procedure, permission to extract (catch) aquatic biological resources in internal waters, in the territorial sea, on the continental shelf and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the Svalbard archipelago.

The objects of taxation are the listed various species of animals and birds that can be hunted. The object of taxation for the use of objects of aquatic biological resources are various species of fish and other objects of aquatic biological resources, the catch of which requires a permit.

Objects of fauna and aquatic biological resources are not recognized as objects of taxation, the use of which is carried out to satisfy personal needs by representatives of indigenous peoples of the North, Siberia and the Far East (according to the list approved by the Government) and persons not related to indigenous peoples, but permanently residing in places of their traditional residence and traditional economic activities, for which hunting and fishing are the basis of their existence. This right applies only to the quantity (volume) of objects of animal life and objects of aquatic biological resources obtained to satisfy personal needs in the places of traditional residence and traditional economic activity of this category of payers. Limits on the use of wildlife and limits and quotas on the extraction (catch) of aquatic biological resources to meet personal needs are established by the executive authorities of the constituent entities of the Federation in agreement with the authorized federal executive authorities.

Each type of fauna corresponds to a fee rate determined in rubles per unit of the taxable base. Collection rates do not depend on the habitat of a particular animal species and apply throughout Russia. For example, the minimum fee for hunting black grouse and pheasant is 20 rubles, the maximum for hunting musk ox is 15,000 rubles. for one animal.

There are two preferential rates:
  • 50% of the base rate.

Zero rate applies when the use of such objects of the animal world is carried out for the purpose of protecting public health, eliminating a threat to human life, protecting against animal diseases, regulating the species composition of objects of the animal world, reproduction of objects of the animal world, carried out in accordance with the permission of the authorized executive body, studying reserves , as well as for scientific purposes in accordance with Russian legislation.

Rate 50% from the generally established rate is applied when removing young animals (under one year of age) of wild ungulates.

Fee rates for the use of aquatic biological resources are set in rubles per 1 ton of taxable type of aquatic biological resources. Fee rates for each object of aquatic biological resources, with the exception of marine mammals, are established depending on their habitat.

Reduced rates are also available. In accordance with paragraph 6 of Art. 333.3 of the Tax Code of the Russian Federation, it is possible to calculate the fee at a rate of 0% in cases where the use of such objects of aquatic biological resources is carried out during fishing for the purpose of reproduction and acclimatization of aquatic biological resources, as well as for research and control purposes.

In addition, a rate of 15% is applied for each object of aquatic biological resources for city- and village-forming Russian fishery organizations included in the list approved by the Government, as well as for Russian fishery organizations, including fishing artels (collective farms). The definition of city- and settlement-forming Russian fishery organizations is given in paragraph 7 of Art. 333.3 of the Tax Code.

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.

The fee for the use of objects of the animal world is a one-time fee and is paid upon receipt of a permit for the extraction of objects of the animal world at the location of the authority that issued the permit.

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

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

Payment of fees for the use of objects of aquatic biological resources is made by individuals, with the exception of individual entrepreneurs, at the location of the body that issued the permit for the extraction (catch) of aquatic biological resources, by organizations and individual entrepreneurs at the place of their registration.

Fees for the use of fauna and aquatic biological resources replaced fees for the use of fauna and an auction system for the sale of quotas for catching aquatic biological resources for industrial fishing.

These fees were introduced on January 1, 2004, Ch. 25 1 X Tax Code of the Russian Federation, relate to federal taxes and fees and are obligatory for payment throughout the Russian Federation

Payers of fees. The following may be recognized as payers of fees:

    organizations;

    individuals, including individual entrepreneurs.

Legal entities and individuals are recognized as payers of these fees if they have received, in accordance with the established procedure, licenses (permits) for the use of wildlife objects on the territory of the Russian Federation or licenses (permits) for the use of objects of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the area of ​​the Spitsbergen archipelago.

Objects of taxation. Objects of aquatic biological resources for the purpose of collecting fees are divided into two groups:

    marine mammals;

    other objects of aquatic biological resources.

An exhaustive list of mammals subject to taxation is given in the Tax Code of the Russian Federation. The tax legislation also establishes grounds for non-recognition of objects of the animal world and objects of aquatic biological resources as objects of taxation. This legal norm is implemented in the event that these objects are used to satisfy personal needs by representatives of indigenous peoples of the North, Siberia and the Far East (the list is approved by the Government of the Russian Federation) and persons who do not belong to indigenous peoples, but permanently reside in their places of traditional residence and traditional economic activities for which hunting and fishing are the basis of their existence. The right of free use applies only to the quantity (volume) of these objects that is extracted to satisfy personal needs, in the places of traditional residence and traditional economic activity of this category of payers. Limits on the use of wildlife and limits and quotas for catching (harvesting) objects of aquatic biological resources to meet personal needs are established by the executive authorities of the constituent entities of the Federation in agreement with the authorized federal executive authorities.

Fee rates. The Tax Code of the Russian Federation establishes three scales of collection rates for each group of taxable objects. For each type of wildlife there is its own collection rate, determined in absolute units - rubles per unit of the total tax base. The rates do not depend on the habitat of a particular animal species and are applied throughout the Russian Federation. The fee rates are set by Art. ZZZ3 Tax Code of the Russian Federation. An example is given in the table (clause 1 of article ZZZ 3 of the Tax Code of the Russian Federation).

Fee rates for fauna objects

Name of animal object

Fee rate for one animal, rub.

Muskox, a hybrid of bison and bison or livestock

Bear (except for Kamchatka populations and white-breasted bear)

Brown bear (Kamchatka populations), white-breasted bear

Red deer, elk

Sika deer, fallow deer, bighorn sheep, Siberian mountain goat, chamois, aurochs, mouflon

Roe deer, wild boar, musk deer, lynx, wolverine

Wild reindeer, saiga

Sable, otter

Badger, marten, marmot, beaver

Raccoon

Steppe cat, jungle cat

European mink

Capercaillie, stone capercaillie

Ular Caucasian

Pheasant, black grouse, water rail, small crake, tiny crake, crake, large crake, moorhen

In paragraph 4 of Art. ZZZ 3 establishes the rates of fees for objects of aquatic biological resources (with the exception of marine mammals), and in paragraph 5 of the same article - the rates of fees for objects of aquatic biological resources - marine mammals.

There are two preferential rates: 0% and 50% of the generally established rate.

When seizing young animals (under one year of age) of wild ungulates, the fee rates for the use of wildlife objects are determined at 50% of the above rates.

The fee rates for objects of the animal world are set at 0 rubles, if the use of such objects is carried out for the purposes of:

    public health protection;

    eliminating threats to human life;

    protection against diseases of farm and domestic animals;

    regulation of the species composition of fauna objects or objects of aquatic biological resources;

    preventing damage to the economy, wildlife and their habitats;

    reproduction of objects of the animal world, carried out in accordance with the permission of the authorized executive body;

    study of reserves and industrial expertise.

The fee rates for each object of aquatic biological resources, including marine mammals, are set at 0% if the use of such objects is carried out:

    in fishing for the purpose of reproduction and acclimatization of aquatic biological resources;

    in fishing for research and control purposes.

Fee rates for objects of aquatic biological resources, including marine mammals, for city- and village-forming Russian fishery organizations included in the list approved by the Government of the Russian Federation are set at 15% specified fee rates.

Town- and settlement-forming organizations for the purposes of using a reduced fee rate are organizations that meet the following criteria:

    fishing organizations must be registered as a legal entity in accordance with the legislation of the Russian Federation;

    the number of workers, taking into account family members living with them, as of January 1 of the calendar year in which a permit for the extraction (catch) of aquatic biological resources is issued, must be at least half the population of the corresponding locality;

    the volume of fish products sold by organizations or the volume of aquatic biological resources caught must be at least 70% for the calendar year preceding the year of issuance of the permit for the extraction (catch) of aquatic biological resources;

    Fishery organizations must carry out fishing on vessels of the fishing fleet owned by them or used by them on the basis of charter agreements.

The listed criteria must be met simultaneously; failure to comply with one of them may deprive fishery organizations of the status of city- and village-forming Russian fishery organizations.

For business entities selling and (or) processing extracted aquatic biological resources delivered to the territory of the Russian Federation, the collection rate is 10% of the standard rate.

Calculation procedure and deadlines for payment of fees. The amount of the fee is determined in relation to each object of the animal world or each object of aquatic biological resources as the product of the number of these objects and the fee rate established for the corresponding object of the animal world.

Fees for the use of objects of the animal world are paid by payers upon receipt of a license (permit) to use these objects, and fees for the use of objects of aquatic biological resources are paid in the form of one-time and regular contributions. The one-time fee is 10% of the calculated fee, and it is paid upon receipt of a license (permit) for the use of aquatic biological resources. The remaining amount of the fee, defined as the difference between the calculated amount of the fee and the amount of the one-time contribution, is paid in equal installments in the form of regular contributions throughout the entire period of validity of the license (permit) for the use of aquatic biological resources on a monthly basis no later than the 20th day.

Example 5.133. The company received permission to conduct fishing for three months for two types of biological resources in the Caspian basin: roach (500 tons) and pike perch (300 tons). The collection rate for wobbles is 200 rubles. for 1 ton, for pike perch - 1000 rubles. for 1 ton. Thus, the amount of the fee for the right to catch roach was 100,000 rubles. (200 rub. x 500 t). For pike perch - 300,000 rubles. (1000 rub. x 300 t). The total amount of the collection is 400,000 rubles. (300,000 rub. + 100,000 rub.).

In this case, the organization pays a one-time fee. Upon receipt of permission - in the amount of 10% of the calculated fee - 40,000 rubles. (400,000 rub. x 10%: 100%), including for vobla - 10,000 rub., for pike perch - 30,000 rub.

The remaining amount of the fee will be paid in equal installments throughout the entire period of validity of the permit every month no later than the 20th.

Thus, the following fee amounts will be paid monthly:

    for vobla - 30,000 rubles. [(100,000 rub. - 10,000 rub.) : 3];

    for pike perch - 90,000 rubles. [(300,000 rub. - 30,000 rub.) : 3].

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

Payers pay the fee for the use of wildlife objects at the location of the body that issued the relevant license (permit).

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 body that issued the license (permit) for the use of aquatic biological resources;

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

The procedure for submitting information to authorities issuing licenses (permits). Bodies issuing, in accordance with the established procedure, a license (permit) for the use of objects of the animal world and a license (permit) for the use of objects of aquatic biological resources, no later than the 5th day of each month are required to submit to the tax authorities at the place of their registration information about issued licenses (permits), the amount of the fee payable for each license (permit), as well as information about the deadlines for paying the fee.

The procedure for submitting information by organizations and individual entrepreneurs, offset or return of collection amounts for unrealized licenses (permits). Organizations and individual entrepreneurs using objects of the animal world under the appropriate license (permit), no later than 10 days from the date of receipt of such a license (permit), submit to the tax authorities at the place of their registration information about the received licenses (permits) for the use of wildlife objects, the amounts of fees payable, and the amounts of fees actually paid.

Upon expiration of the validity period of such a license (permit), organizations and individual entrepreneurs have the right to apply to the tax authority at the place of their registration for a credit or refund of the fees for unrealized licenses (permits) issued by the authorized body. Offset or refund of fees for unrealized licenses (permits) is carried out in the prescribed manner, subject to the submission of documents, the list of which is approved by the federal tax authority.

Organizations and individual entrepreneurs using objects of aquatic biological resources under the appropriate license (permit), no later than 10 days from the date of receipt of such a license (permit), submit to the tax authorities at the place of their registration information about the licenses (permits) received, the amounts of fees payable in the form of one-time and regular contributions.

Organizations and individual entrepreneurs submit information on the number of objects of aquatic biological resources subject to removal from their habitat as permitted by-catch on the basis of a permit for their extraction (catch) to the tax authorities at the place of their registration no later than the deadline for paying a one-time contribution (clause 2 Art. ZZZ 7 Tax Code of the Russian Federation).

Updated 10/23/2017 06:01

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

Tax payers and objects of taxation

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

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

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

The procedure for obtaining permission to extract hunting resources

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

The permit for the extraction of hunting resources specifies:

Information about the hunter and hunting license;

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

Information about extracted hunting resources;

Amount of hunting resources produced;

Hunting dates and hunting locations.

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

Statements that indicate:

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

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

information about the hunting resources obtained and their quantity;

expected hunting dates;

hunting places;

proposed tools and methods of hunting;

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

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

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

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

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

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

Payment of fees for the use of wildlife objects

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

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

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

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

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

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

Pay attention!

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

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

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

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

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

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

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

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

The fee amount is:

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

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

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

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

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

Responsibility for violating hunting rules

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

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

Payment of fees for the use of aquatic biological resources

Formally, individuals who receive, in accordance with the established procedure, permission to extract (catch) aquatic biological resources in internal waters, in the territorial sea, on the continental shelf of the Russian Federation, are recognized as payers of the fee (clause 2 of Article 333.1 of the Tax Code of the Russian Federation).

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

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

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

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

Payers of fees for the use of wildlife and for the use of aquatic biological resources are organizations and individuals, including individual entrepreneurs. In the Russian Federation, the use of fauna and aquatic biological resources is carried out on the basis of a license. Regarding objects of the animal world, the license applies to the territory of the entire state, and regarding object-aquatic biological resources, the license gives the right to use them in internal waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas seas and in the area of ​​the Spitsbergen archipelago.

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

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

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

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

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

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

Payment of fees is made:

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

Amounts of fees for the use of aquatic biological resources are credited to the accounts of the Federal Treasury for their subsequent distribution in accordance with the current budget legislation.

Water tax

On January 1, 2005, a new mandatory payment at the federal level appeared in the tax system of the Russian Federation - water tax. The legal basis for this tax is established by Chapter. 25.2 NC.

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

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

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

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

  • o when water is withdrawn - as the volume of water taken from a water body during the tax period;
  • o when using the water area of ​​water bodies, with the exception of timber rafting in rafts and bags - as the area of ​​the provided water space;
  • o when using water bodies without water intake for hydropower purposes - as the amount of electricity produced during the tax period;
  • o when using water bodies for the purpose of timber rafting in rafts and purses - as the product of the volume of wood rafted in rafts and purses during the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100.

Water pa."Y1 is paid quarterly. The rates of this tax are established in relation to each river basin, lakes, seas and economic region. A detailed list of tax rates in relation to each water tax object is established in Article 333.1 of the Tax Code. Tax legislation provides for an increase in tax rates for over-limit use Thus, when water is withdrawn in excess of the established quarterly or annual water use limits, tax rates for such excess increase five times.

The tax is paid at the location of the water body no later than the 20th day of the month following the expired tax period.

The form of control over the correctness and timeliness of payment of water tax is a tax return submitted by the taxpayer to the tax authority at the location of the facility within the period established for payment of the tax. In addition, foreign taxpayers submit a copy of the tax return to the tax authority at the location of the body that issued the water use license.

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

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

Objects of taxation

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

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

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

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

Each executive authority in its subject establishes limit on the production of animals and birds, which would satisfy personal needs. This limit is subject to agreement with the relevant authorized federal executive body.

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

How to obtain a mining permit?

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

In order to obtain permission to obtain hunting resources in public lands, you need to submit a corresponding application to the authorized executive body of the constituent entity of the Russian Federation.

For access to designated hunting grounds, permission is issued by the hunting user.

There is both a written application form and an electronic one, using the capabilities of Internet resources. The Russian Ministry of Natural Resources has developed an updated form of hunting permit forms.

They are presented in four types:

  • for hunting ungulates;
  • on the bear;
  • on birds;
  • for fur-bearing animals.

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

Forms for hunting fur-bearing animals are presented in three types:

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

The new form of permit for the extraction of mass species of hunting resources allows you to obtain the listed various species of birds and fur-bearing animals during the entire hunting season by paying the state fee only once.

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

Tax rates and benefits

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

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

There are two types of preferential rates:

  • zero;
  • fifty percent.

The first one occurs if the purpose of the hunt is:

  • protecting people's health;
  • eliminating the threat to human life;
  • regulation of animal species composition;
  • reproduction of animal species with permission from authorized executive bodies;
  • scientific problems solved within the framework of Russian legislation.

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

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

Payment method

The following formula for calculating the fee amount is applied: tax amount = collection rate * number of fish caught.

Payment of the fee is carried out at the time of registration of a hunting permit within the territory of the subject where the authorized body is located.

Reporting

Citizens, as individuals, do not need to provide tax authorities with information about purchased hunting permits.

Legal entities and individual entrepreneurs who have received permits, within ten days It is necessary to report to the tax office information about the actual amount paid under the levy and the total amount payable.

In the future, after the expiration of the documents, they have the opportunity to offset or refund the amount of tax on unused permits.