The amount of the fee for the use of fauna objects. Collection for the use of fauna and aquatic biological resources in Russia. Objects of taxation

Fees for the use of fauna and for the use of aquatic biological resources

Situation 1.

The organization Mikoyan LLC received, in accordance with the established procedure, permission to harvest objects of the animal world on the territory of the Republic of Tatarstan. Under this permit, the organization removed the following fauna from the habitat:

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

Boar - 20 pcs., including 5 pcs., under the age of one year;

Capercaillie - 16 pcs.

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

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

1500 rub./pcs. * 10 pcs. = 15,000 rub. - for moose seized for ordinary purposes.

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

450 RUR/pcs. * 50% * 5 pcs. = 1,125 rub. - for boars under one year of age.

100 rub./pcs. * 16 pcs. = 1600 rub. - for wood grouse.

15,000 rub. + 6750 rub. + 1,125 rub. + 1600 rub. = 24,475 rub. - the organization must pay a fee for seizing animals.

Rationale.

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

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

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

Protecting public health, eliminating threats to human life, protecting agricultural and domestic animals from diseases, regulating the species composition of fauna, preventing damage to the economy, fauna and its habitat, as well as for the purpose of reproduction of fauna, carried out in accordance with permission of the authorized executive body;

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

Thus, for moose seized for research purposes in accordance with the legislation of the Russian Federation, the organization pays a fee at a rate of 0 rubles for each seized object. Other moose will be charged at the regular rate.

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

The organization pays for capercaillie at the regular rate.

Answer: 24,475 rub.

animal water fee

Situation 2.

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

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

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

150000 * 0.005% = 7.5 tons - artemia.

30000 * 0.005% = 1.5 t - gammarus.

70000 * 0.005% = 3.5 tons - red mullet.

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

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

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

Red mullet - 3.5 * 0% + (70000 - 3.5)* 1800* 0.15= 18,899 (thousand rubles).

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

According to the law, payment is made in the form of one-time and regular contributions. The one-time fee is 10% of the calculated amount and is paid upon receipt of the license:

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

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

Barabulya - 18,899* 0.1 = 1889.9 (thousand rubles).

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

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

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

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

Rationale.

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

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

Fisheries for research and control purposes.

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

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

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 for the extraction (catch) of aquatic biological resources 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 as permitted bycatch 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 permits for the extraction (catch) of aquatic biological resources.

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

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

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

Answer: 68,397 (thousand rubles).

Situation 3.

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

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

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

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

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

5000 rubles/ton * 60 tons = 300,000 rubles.

Total collection amount: 210,000 + 300,000= 510,000 rubles.

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

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

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

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

Rationale.

The fee rates for each object of aquatic biological resources, with the exception of marine mammals, are established according to clause 4 of Art. 333.3 Tax Code of the Russian Federation.

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

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

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

1. The organization removed 15 moose from their habitat. Of these, 2 pcs. went for scientific research in accordance with the legislation of the Russian Federation. 3 pcs. of them were under one year of age. Determine the amount of tax if the tax rate is 1,500 rubles per animal.

a) 16,500 rubles;

b) 15,000 rubles;

c) 18,000 rubles;

d) 17250 rubles.

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

a) 82500 thousand rubles.

b) 72345.7 thousand rubles.

c) 11137.5 thousand rubles.

d) 12375 thousand rubles.

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

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

b) fivefold;

c) 0 rubles;

d) double the amount.

Since January 2004, the system of collecting payments for the use of natural environment objects (animal and water resources) has changed in the Russian Federation - a single fee was introduced, equivalent to tax obligations. The specified fee is levied only on objects for the extraction and use of which a special permit is issued. Let's look at the general rules for calculating and transferring this type of payment.

General information about fees for the use of wildlife and aquatic biological resources

Until 2004, instead of the modern fee, there were two types of payments:

fee for the use of animal facilities;
quotas for catching water resources.

The existing system was ineffective and created preconditions for corrupt practices. The introduced fee applies to all types of entities, including individuals.

Concept and characteristics

The fee in question is classified as mandatory federal payments, but is not a tax. The obligation to pay this type of payment applies to the entire territory of the Russian Federation, and the adoption of additional regional or local regulations is not required.

Use refers to the extraction of specified objects and resources in natural conditions - in forests, fields, water zones and territories, etc. Consequently, when breeding these objects in artificial conditions, the fee is not paid. In addition, the fee must be paid when extracting not all types of objects and resources, but only those for which a specialized permit must be issued (it is issued by authorized federal departments).

Regulatory regulation

To introduce the new tax, in 2003 the Tax Code of the Russian Federation was supplemented with Chapter 25.1 (Article 333.1-333.7 of the Tax Code of the Russian Federation). Additionally, when calculating the payment amount, the following legislative acts are taken into account:

Federal Law No. 52-FZ;
Federal Law No. 191-FZ;
Federal Law No. 187-FZ.

These acts of federal significance cannot change or cancel the procedure for paying the fee or its amount, but they regulate the conditions for issuing permits and the rules for harvesting these animals and water bodies.

Objects

The list of objects for which a fee must be paid for removal from the natural environment is regulated by Art. 333.2 Tax Code of the Russian Federation:

animal objects, the removal of which from the natural environment requires special permission - the list of such objects is approved at the federal level;
biological water resources, which are extracted from the natural environment on the basis of special permission.

The objects for which the fee is paid do not include animals and aquatic biological resources extracted from the natural environment for the personal use of small-numbered and indigenous peoples. The list of such preferential categories is also regulated by legislative acts. In addition, payment will not be charged for objects extracted by other entities for which fishing and hunting are the main feature of their existence.

Procedure and deadlines for payment of fees

Payers

In Art. 333.1 of the Tax Code of the Russian Federation lists the categories of entities that are subject to the obligation to pay the specified fee:

, including state and municipal enterprises;
individuals.

Only the entity that applied for the fee can be recognized as the payer of the fee.

If use occurs without permits, the person responsible will be required to compensate for damage to the natural environment in the form of penalties.

Collection problems

The main difficulties with calculating and withholding the fee lie in the unlicensed use of animals and water bodies and resources. Fishing without permission is recognized as poaching and is punishable according to the provisions of the Criminal Code of the Russian Federation or the Code of Administrative Offenses of the Russian Federation, however, it is extremely difficult to identify the fact of such a violation and identify the perpetrators.

The most valuable species of animals and water bodies are obtained in hard-to-reach places where there are no law enforcement or other authorized bodies on an ongoing basis. For this reason, a significant share of the seized resources of the animal and aquatic world is not covered by permits, and, accordingly, by fees under the Tax Code of the Russian Federation. In addition, even with permission, entities extracting resources may underestimate their volumes and quantities.

The fee for special water use is described in the video below:

Tax payment

Tariffs for calculating the payment in question are approved by Art. 333.3 of the Tax Code of the Russian Federation and are defined as follows:

for animal objects– per unit (one animal) allowed for production;
for biological water resources- for one ton.

For example, for one harvested elk for which a permit has been issued, you will have to pay 1,500 rubles, and for one ton of cod – 3,000 rubles. For the removal of young ungulates (under one year of age) from the wild environment, the rate increases by 50%.

If mining is carried out for the purpose of protecting the population or protecting against epidemiological diseases, the amount of the collection rate will be equal to 0 rubles. Likewise, there is no need to pay a fee when extracting specified objects for the purposes of scientific research, or to determine their reserves. Separate categories of benefits are provided for fishing enterprises and collective farms and other similar structures.

The amount of the fee is calculated when a mining permit is issued and is transferred to the budget in the form of a one-time or one-time payment. If payment was made in the form of an advance one-time payment, the remaining amount must be transferred in proportional shares to the budget no later than the 20th day of each month during the entire period of validity of the permit.

Citizens transfer the fee to the location of the department that issued the mining or hunting permit. Business entities transfer a fee for the removal of objects from the water sector in the territory where they were registered with the Federal Tax Service, and for animal objects - at the location of the authority that issued the permit.

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 executive authorities of the constituent entities of the Federation in agreement with 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 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 are regulated by Chapter 25.1. Tax Code of the Russian Federation.

Payers of fees for the use of fauna and aquatic biological resources are organizations and individuals, incl. individual entrepreneurs receiving a license (permit) to use wildlife and aquatic biological resources on the territory of the Russian Federation (Article 333.1 of the Tax Code of the Russian Federation).

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

Objects of fauna 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 existence (Article 333.2 of the Tax Code of the Russian Federation).

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

Fee rates for objects of aquatic biological resources are set at 0 rubles when their use is carried out for the purposes of:

· protecting public health, eliminating threats to human life, protecting agricultural and domestic animals from diseases, regulating the species composition of biological resources, preventing damage to the economy, wildlife and their habitat, as well as for the purpose of reproducing aquatic biological resources;

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

Fee rates for objects of aquatic biological resources for city- and settlement-forming Russian fishery organizations are established by the Tax Code in the amount of 15% of the established rates.

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

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

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

The amount of 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 a license (permit).

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

Payment of the fee for the use of objects of aquatic biological resources is made:

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

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

Upon expiration of the license (permit) for the use of wildlife objects, organizations and individual entrepreneurs have the right to apply to the tax authority for a credit or refund of the fees for unsold licenses. Offset or refund of collection amounts is carried out subject to the submission of documents, the list of which is approved by the federal tax authority (Article 333.7 of the Tax Code of the Russian Federation).

Water tax

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

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

Types of use of water bodies:

1. Water intake from water bodies;

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

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

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

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

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

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

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

· When using water bodies for the purpose of rafting wood in rafts and purses, the tax base is determined 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 (Art. 333.10 Tax Code of the Russian Federation).

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

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

When water is withdrawn in excess of established water use limits, rates for such excess are set at five times the rate. In the absence of approved quarterly limits, quarterly limits are calculated as 1/4 of the approved annual limit.

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

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

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

Federal Law No. 148 of November 11, 2003 introduced a fee for the use of fauna and aquatic biological resources. These are mandatory contributions paid at the federal level. Their payment does not depend on the region of residence.

Who pays the fees?

Payers of contributions include individuals, owners of enterprises and LLCs who have the opportunity to register the consumption of wildlife objects - Art. 333.1. Tax Code of the Russian Federation.

Federal Law No. 209, adopted on July 24, 2009, “On hunting and maintaining reserves, on established changes in paragraphs of legislative acts of the Russian Federation” allows the extraction of resources through hunting.

The use of live specimens is permitted on the condition that an individual or organization catches them. The document is issued:

In hunting agricultural lands. To obtain a license, a legal entity or enterprise owner must enter into a hunting agreement.
In hunting areas that are publicly accessible. The Special Committee for Housekeeping issues permits to constituent entities of the Russian Federation.
In fenced natural areas. The Nature Conservation Law issues certificates to environmental institutions.

The use of water reserves implies the assessment of contributions to individuals and enterprises that have legally registered a certificate for the withdrawal of water reserves in inland waters. Fishing can be carried out on the continental shelf, in the Sea of Azov, Barents and Caspian. The economic zone of Russia and the Spitsbergen archipelago are also territories that allow the use of biological resources.

Taxation

Objects of taxation of the animal world: species of animals and birds. The list of individuals is registered in paragraph 1 of Art. 333.3 Tax Code of the Russian Federation. Catching animals from the natural environment is possible only with the consent of the relevant authorities. The use of water components of the environment is also subject to a fee. The subject of collection is fish and other aquatic creatures, the catching of which requires a license.

If the indigenous peoples of the North and Siberia, as well as persons permanently residing there, need to use living animals and water resources of the environment for personal needs, then such objects are not subject to tax.

Important! Objects and natural reserves, the quantity of which is needed to satisfy one’s own needs, are not subject to taxation. Mining and fishing are permitted only in the region where the taxpayer lives. Economic activities are carried out in a traditional way.

Local executive authorities, together with Federal authorities, agree on the number of live individuals that can be caught. Objects of the animal world that are bred in captivity and artificially created environments do not require payment. According to Article 333.2 of the Tax Code of the Russian Federation, tax is imposed on animals taken from their natural habitat.

Fee rates. Calculations

Fee rates are approved regardless of the location of a particular living creature on the territory of Russia. Hunting for a water rail or a moorhen will cost 20 rubles. This is the minimum size. The maximum is awarded for hunting musk ox and bison-bison hybrids. This is 15,000 rubles for 1 living creature. Reference information on the amount of bets is approved in Art. 333 of the Tax Code of the Russian Federation, 2004. Calculations are carried out according to the formula: Total amount = rate rate * number of living beings.

Preferential rates are provided:

zero;

If the extraction of living beings is necessary to protect residents and eliminate the threat, then the tax authorities charge a zero rate. It is also established when it is necessary to protect an individual from sick animals, regulate the species of creatures, or reproduce living individuals. By law, these actions must be coordinated with the relevant authorities.

Preferential rates

If the object of production is animals under 1 year of age, then a “discount” of 50% of the initial cost of the collection applies. The amount for the use of aquatic bioreserves is charged for 1 ton of each type. The size of the bet depends on the habitat of the mammals. If fishing is intended for the reproduction and acclimatization of stocks, then fees are calculated at a zero rate. The use of resources for research activities is also calculated at a 0% rate.

15% of the basic contribution rate is provided to owners of enterprises using biological resources to conduct fishing activities in villages. The list of settlements was approved by the Government of the Russian Federation. Fishing cooperatives can also count on 15% of the rate.

A fishery enterprise is an enterprise engaged in fishing and producing fish products using water reserves. The preferential tax rate is valid only if the enterprise produces more than 70% of its products using bioresources.

For the animal world, the fee is calculated by adding the number of individuals and the size of the bet. For aquatic biological resources, the amount takes into account the number of mammals and the rate established for the individual at the beginning of the validity of the certificate.

An example of calculating a fee for the consumption of animal objects

Object: sika deer, number - 4 individuals, 2 of which are under 1 year old.

Payment procedure

Payers must provide payment for the consumption of hunting supplies. Individuals make payments to the regulatory authority at their actual location. Owners of enterprises and organizations pay the contribution amount at the place of registration. The fee is calculated per unit of individual.

The fee is paid one-time at the time of receipt of the certificate of the right to use objects of the animal world. Consumption of aquatic bioreserves is permitted upon payment of a fee one-time and regularly. A one-time payment of 10% of the fee rate is required. The remaining portion is paid monthly in equal installments during the license term. Payments must be made by the 20th.

Documents

Individuals do not provide documents to the tax office regarding their registered certificate. Individual entrepreneurs and enterprises that have received a license must provide information to the regulatory authorities:

Information about obtaining a license.
The amount of the fee to be paid.
Proof of payment.

Within 10 days after the certificate is issued, the above information must be provided to the tax authority. The information is sent in a special form certified by the Order of the Federal Tax Service of Russia dated February 26, 2006. If the payer does not provide the information to the authorized organization within the prescribed period, then a fine of 200 rubles is collected for each document not provided.

Important! If a private entrepreneur has a hunting license, but his activities are not related to making a profit, then he has the right not to inform the tax office about receiving a permit.

Refund fee

Citizens of the Russian Federation (individuals) cannot count on a refund of the amount overpaid for the fee. The business owner and legal entity may qualify for a credit or refund of the fee. This fact is reflected in paragraph 1 of Art. 333.7 Tax Code of the Russian Federation. Upon expiration of the certificate, legal entities have the right to demand a refund of the fee from the tax office that issued it. Reason - the license was not used (hunting permission was not implemented).

The offset of the amount or refund of the overpayment is carried out according to the standard rules specified in Chapter 12 of the Tax Code of the Russian Federation. You need to provide:

Payer's application for offset of the amount.
Accurate information about the certificate received.
Information about the amount of the fee required for payment and the fee actually paid.

Art. 78 of the Tax Code of the Russian Federation states that the payer can request a refund of the fee for an unsold license from the local regulatory authority. The application is considered in writing. The decision to return is made by an authorized representative within 10 days.