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Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources. How to calculate the fee for the use of water resources? Tax for the use of wildlife bird

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

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

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

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

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

Collection Features

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

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

The legislative framework

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

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

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

How to calculate the payment amount? Example

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

Fee amount = Interest rate * Number of objects

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

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

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

Data submission procedure

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

Kind of data	Rules, terms and features of filing
Data on the obtained permission to operate	Provided to the tax authority within 10 days after receipt. In addition to the authorization, it is necessary to provide data on the amount of collection payable in the form of regular and one-time contributions. The data must be submitted in the standard form, which can be found on the official website of the Tax Inspectorate.
Fishing performance data (number of by-catch)	This type of data must be provided to the tax authority in the month following the month in which the permit expires. The last date for submitting data is the 20th of that month.

According to modern legislation, the payer of the fee does not have the right to claim a refund of the overpayment, adjust the amount of the established fee on his own, and also make payments in accordance with the actual results of the catch.

Features of payment and conditions of legislation. Example

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

There are three types of fees established for this activity:

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

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

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

Accounting for preferential categories of citizens when paying tax

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

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

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

Frequently Asked Questions about Water Fees

Question number 1. Who pays the prescribed fee?

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

Question number 2. Who issues permits for activities?

Permission to carry out activities is issued by the Federal Agency for Fisheries after the submission of a relevant application by an individual or legal entity.

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

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

Question number 4. Is the issuance of permits free?

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

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

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

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Introduction

1. Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources

1.1 Taxpayers

1.2 Object of taxation

1.3 Tax rates

2. Tax calculation procedure

3. Procedure and terms for paying the fee

4. The procedure for providing information by the authorities issuing a license

5. The procedure for the provision of information by authorities and individual entrepreneurs, the offset or refund of fees for unrealized licenses

Conclusion

List of used literature

Introduction

The fee for the use of wildlife and for the use of aquatic biological resources is a federal tax. It is regulated by Chapter 25.1 of the Tax Code of the Russian Federation, which came into force on January 1, 2004 (introduced by Federal Law No. 148-FZ of November 11, 2003) (2, p. 67).

Taxpayers of fees for the use of wildlife objects are organizations and individuals who receive, in accordance with the established procedure, a license (permit) for the use of wildlife objects on the territory of the Russian Federation. Payers of fees for the use of objects of aquatic biological resources are organizations and individuals who, in accordance with the established procedure, receive a license (permit) 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.

The objects of taxation are objects of the animal world and objects of aquatic biological resources, the removal of which from their habitat is carried out on the basis of an appropriate license. Objects of the animal world and objects of aquatic biological resources are not recognized as objects of taxation, the use of which is carried out to meet personal needs by representatives of indigenous peoples of the North, Siberia and the Far East of the Russian Federation and persons who are not related to indigenous peoples, but permanently residing in places of their traditional residence and traditional economic activity, for which hunting and fishing are the basis of existence.

Organizations and individual entrepreneurs using objects under a license for the use of objects of the animal world, no later than 10 days from the date of receipt of such a license, submit to the tax authority at the place of the authority that issued the specified license, information on the licenses received for the use of objects of the animal world, the amount of the fee, payable and the amount of fees actually paid. Organizations and individual entrepreneurs using objects of aquatic biological resources under a permit for the extraction (catch) of aquatic biological resources, no later than 10 days from the date of receipt of the permit, provide information on the obtained permits for the extraction (catch) of aquatic biological resources to the tax authorities at the place of their registration , the amount of the fee payable in the form of one-time and regular contributions.

1. Fees for the use of objects of the animal world and for the useobjectsaquatic biological resources

1.1 Taxpayers

Payers of the fee for the use of objects of the animal world, with the exception of objects of the animal world related to objects of aquatic biological resources, are organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, a permit for the extraction of objects of the animal world in the territory of the Russian Federation.

The payers of the fee for the use of objects of aquatic biological resources (hereinafter referred to in this chapter as payers) are organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, a permit for the extraction (catch) 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.

1.2 Object of taxation

The objects of taxation are:

objects of the animal world in accordance with the list established by paragraph 1 of Article 333.3 of the Tax Code of the Russian Federation, the removal of which from their habitat is carried out on the basis of a permit for the extraction of objects of the animal world, issued in accordance with the legislation of the Russian Federation;

objects of aquatic biological resources in accordance with the list established by paragraphs 4 and 5 of Article 333.3 of the Tax Code of the Russian Federation, the removal of which from their habitat is carried out on the basis of a permit for the extraction (catch) of aquatic biological resources issued in accordance with the legislation of the Russian Federation, including objects of aquatic biological resources subject to removal from their habitat as permitted by-catch (4, p. 152).

Objects of the animal world and objects of aquatic biological resources that are used to meet personal needs by representatives of indigenous peoples of the North, Siberia and the Far East of the Russian Federation (according to the list approved by the Government of the Russian Federation) and persons who are not related to indigenous peoples are not recognized as objects of taxation. , but permanently residing in the places of their traditional residence and traditional economic activity, for which hunting and fishing are the basis of existence. Such a right applies only to the number (volume) of objects of the animal world and objects of aquatic biological resources, extracted to meet personal needs, in 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 Russian Federation in agreement with the authorized federal executive authorities.

1.3 Tax rates

Fee rates for each animal world object are set in the following amounts:

Table 1. Fee rates for each object of the animal world

Name of the animal world object	Fee rate in rubles (per animal)
Musk ox, a hybrid of bison with bison or livestock
Bear (excluding Kamchatka populations and white-breasted bear)
Brown bear (Kamchatka populations), white-breasted bear
Noble deer, elk
Sika deer, fallow deer, bighorn sheep, Siberian ibex, chamois, tur, mouflon
Roe deer, wild boar, musk deer, lynx, wolverine
Wild reindeer, saiga
Sable, otter
Badger, marten, marmot, beaver

Raccoon
Steppe cat, reed cat
European mink
Capercaillie, capercaillie stone
Ular Caucasian

Pheasant, black grouse, water shepherd, small chauffeur, baby chauffeur, chauffeur, large chakra, moorhen

The fee for the use of objects of the animal world is not charged if the use of such objects of the animal world is carried out for the following purposes:

protection of public health, elimination of a threat to human life, protection of agricultural and domestic animals from diseases, regulation of the species composition of wildlife objects, prevention of damage to the economy, wildlife and its habitat, as well as for the reproduction of wildlife objects, carried out in accordance with 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.

Fee rates for each object of aquatic biological resources, with the exception of marine mammals, are set in the following amounts:

Table 2. Fee rates for each object of aquatic biological resources

Name of the object of aquatic biological resources	Duty rate in rubles (per ton)
Far Eastern basin (internal sea waters, territorial sea, exclusive economic zone of the Russian Federation, continental shelf of the Russian Federation in the Chukchi, East Siberian, Bering, Okhotsk, Japan Seas and the Pacific Ocean)
Pollock of the Sea of Okhotsk, halibut, pink salmon
Pollock from other fishing areas
Cod, Amur autumn chum salmon
Herring of the Bering Sea, herring of the Sea of Okhotsk in the spring-summer period
Herring of other areas and timing of fishing

Sea bass, coal

Smelt, char

Keta, coho salmon
Chinook, Sima


Sturgeons*
Flounder, navaga, capelin, anchovy, likoda, grenadier, polar cod, lemonma, gobies, dogfish, gerbil, sharks, rays, mullet fish, others
Kamchatka crab of the western coast of Kamchatka, North Sea of Okhotsk Kamchatka crab, Kamchatka crab of other fishing areas, blue crab, birdie snow crab from the Sea of Okhotsk, opilio snow crab
crab
Birdie snow crab from other fishing areas
Snow crab angulatus, red snow crab
Verrilla snow crab, tannery snow crab, cowezi crab
Spiny crab of the southern Kuril Islands
Spiny crab from other fishing areas
Crab hairy quadrangular region of southeastern Sakhalin and Aniva Bay of the Sea of Okhotsk zone and southwestern Sakhalin of the Sea of Japan zone
Hairy quadrangular crab other fishing areas
Sea shrimp, Northern Bering Sea shrimp
Northern shrimp
Herbal shrimp
Shrimp comb
Other types of shrimp

Squid subzone of Primorye
Octopuses

Scallop
Other mollusks (mussel, spizula, coobicula and others)

Cucumaria
Sea urchin gray
Sea urchin black
Other sea urchin (fawn, multi-spined, green and others)
Seaweed
Other aquatic biological resources
Northern Basin (White Sea, internal sea waters, territorial sea, the exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation in the Laptev, Kara and Barents Seas and the area of the Spitsbergen archipelago)


Atlantic salmon (salmon)
Pink salmon, flounder, vendace, smelt, navaga, catfish

Czech-Pechora and White Sea herring
halibut black
Sea bass


Polar cod, capelin, lumpfish, European gerbil, stingray, polar shark, menek, others
king crab
Shrimp northern, sea urchin green
Shrimp bear cub
Other shrimps (euphausiids), other molluscs
Scallop
Cucumaria
Seaweed
Baltic basin (internal sea waters, territorial sea, the exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation in the Baltic Sea, Vistula, Curonian and Finnish bays)
Herring (herring), Sprat (sprat), Vendace, bream, pike, burbot, stickleback, roach, smelt, ruff, smelt, sabrefish, rudd, silver bream, others
Atlantic salmon (Baltic salmon)

Whitefish, zander
Turbot flounder, perch
Flounder of other species


Rybets (raw)
Caspian Basin (areas of the Caspian Sea in which the Russian Federation exercises jurisdiction over fisheries)
Sprat (anchovy, big-eyed, common), Herring Rudd, tench, perch, crucian carp, other freshwater by-catch
Large part (mullet, sable, bream, carp, catfish, silver bream, pike, others, except for pike perch and kutum)
Pike perch, kutum

Sturgeons*
Azov-Black Sea basin (internal sea waters and territorial sea, exclusive economic zone of the Russian Federation in the Black Sea, areas of the Sea of Azov with the Taganrog Bay, in which the Russian Federation exercises jurisdiction over fisheries)
Pike perch, mullet of all kinds
Flounder-Kalkan
Bream, ram
Hamsa, sprat, sprat (sprat)
Rybets (raw), red mullet
Herring, pilengas
Sturgeons*
Skat, sabrefish, katran shark, horse mackerel, sablefish, gobies, skafarka, whiting, others. Other aquatic biological resources (molluscs, algae)
Inland water bodies (rivers, reservoirs, lakes)
Sturgeons*
Atlantic salmon (Baltic salmon, salmon), chinook salmon, Amur autumn chum salmon, coho salmon, nelma, taimen, sockeye salmon, eel
Keta, sima, trout
Baikal white grayling, broad whitefish, muksun
Kunja, Dolly Varden, Char, Paliya, All kinds of trout, lenok, whitefish, omul, pyzhyan, peled, barbel, blackback, fish (raw), asp, grayling, shemaya, kutum, catfish, lamprey
Grass carp, asp, silver carp, catfish r. Volga Large part (except zander)
Pike perch, gammarus, crayfish
Ripus, ram, roach, vendace

Other objects of aquatic biological resources

*The fee is charged in case of permitted fishing

Fee rates for each object of aquatic biological resources - marine mammals are set in the following amounts:

Table 3. Fee rates for each object of aquatic biological resources

The fee for the use of objects of the animal world is not charged if the use of such objects of aquatic biological resources is carried out when:

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

Fisheries for research and control purposes.

2. Calculation ordertax

The amount of the fee for the use of objects of the animal world is determined in relation to each object of the animal world, as the product of the corresponding number of objects of the animal world and the fee rate established for the corresponding object of the animal world.

The amount of the fee for the use of objects of aquatic biological resources is determined in relation to each object of aquatic biological resources, as the product of the corresponding number of objects of aquatic biological resources and the fee rate established for the corresponding object of aquatic biological resources on the date of commencement of the permit.

3. Procedure and terms for payment of fees

Payers pay the amount of the fee for the use of wildlife objects upon receipt of a permit for the extraction of wildlife objects.

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 and a lump-sum contribution.

The amount of the one-time fee is determined as a share of the calculated amount of the fee, the amount of which is equal to 10 percent.

Payment of a one-time fee is made upon receipt of a permit for the extraction (catch) of aquatic biological resources.

The remaining amount of the fee, determined as the difference between the calculated fee and the amount of a one-time fee, is paid in equal installments in the form of regular contributions throughout the entire period of validity of the permit for the extraction (catch) of aquatic biological resources on a monthly basis no later than the 20th day.

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

Payment of the fee for the use of wildlife objects is made by payers at the location of the authority that issued the permit for the extraction of wildlife objects.

The fee for the use of objects of aquatic biological resources is paid:

· payers - individuals, except for individual entrepreneurs - at the location of the authority that issued the permit for the extraction (catch) of aquatic biological resources;

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

The amounts of fees for the use of objects of aquatic biological resources are credited to the accounts of the Federal Treasury for their subsequent distribution in accordance with the budget legislation of the Russian Federation.

4. Presentation order reducedlicensed authorities

Bodies that issue, in accordance with the established procedure, permits for the extraction of wildlife objects and permits for the extraction (catch) of aquatic biological resources, no later than the 5th day of each month, submit to the tax authorities at the place of their registration information on the issued permits, the amount of the fee payable according to each permit, as well as information about the timing of payment of the fee.

The forms of submission of information by the bodies issuing permits in accordance with the established procedure are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

5. The procedure for submitting information by organizations and individual entrepreneurs, offsetting or refunding fees for unrealized permits

collection use animal aquatic

Organizations and individual entrepreneurs using wildlife objects under a permit for the extraction of wildlife objects, no later than 10 days from the date of receipt of such a permit, submit to the tax authority at the location of the body that issued the said permit, information on the obtained permits for the extraction of wildlife objects, the amounts of fees payable and the amounts of fees actually paid.

Upon the expiration of the permit for the extraction of wildlife objects, organizations and individual entrepreneurs have the right to apply to the tax authority at the location of the authority that issued the said permit, for a set-off or refund of the amount of the fee for unrealized permits for the extraction of wildlife objects issued by the authorized body.

Set-off or refund of fees for unrealized permits for the extraction of wildlife objects is carried out in the manner established in the Tax Code of the Russian Federation, 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 a permit for the extraction (catch) of aquatic biological resources, not later than 10 days from the date of receipt of such a permit, submit to the tax authorities at the place of their registration information on the obtained permits for the extraction (catch) of aquatic biological resources. resources, collection amounts to be paid in the form of one-time and regular contributions.

Information on the number of objects of aquatic biological resources subject to withdrawal from their habitat as permitted by-catch on the basis of a permit for the extraction (catch) of aquatic biological resources, organizations and individual entrepreneurs shall submit to the tax authorities at the place of their registration no later than the deadline for paying a one-time fee, according to the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

All information submitted by organizations and individual entrepreneurs engaged in the use of objects of the animal world and the use of objects of aquatic biological resources, in the forms approved by the federal executive body authorized to control and supervise in the field of taxes and fees

Conclusion

The objects of taxation are objects of the animal world and aquatic biological resources withdrawn from their habitat on the basis of a license. The base of taxation is the number of objects of taxation. The period of taxation is the period of validity of the license.

Fee rates are established by the Tax Code of the Russian Federation for each object of taxation.

The amount of fees is determined in relation to each object of taxation as the product of the used number of objects of the animal world (aquatic biological resources) and the corresponding fee rate.

The procedure and terms of payment differ for fees for the use of objects of the animal world and objects of aquatic biological resources.

I believe that payment for natural resources will remain an urgent and relevant topic in the future. It can be assumed that the bills will be finalized and further developed, and perhaps the introduction of any innovations and tougher measures against violators of the regime for the use of natural resources and their inappropriate use. And because of this, we can identify a number of reasons, based on which, we can conclude about the trends in the development of payments for natural resources.

The first reason is that recently it is inappropriate to use objects of the animal world and aquatic biological resources, destroying them in the most inappropriate way. Therefore, we can say that in the near future the payment for these objects will be used as a stimulus for a more rational and expedient use of them.

The second reason is the interest of other countries in these facilities in Russia. This is especially true of aquatic biological resources, therefore, it became possible to receive a considerable income for the country.

The third reason is the deteriorating environmental situation, both in the world and in our country.

The same conclusions can be drawn on the use of all the resources of our country.

Thus, we can conclude that the economic analysis of organizations needs to be known to anyone who is associated with the economics of an enterprise, calculations of the organization's efficiency. This needs to be known and improved in connection with the search for the most efficient ways of labor, use of resources.

List of used literature

1. Water Code of the Russian Federation of November 16, 1995 No. 167-FZ

2. Tax Code of the Russian Federation. Part 1. Part 2 (as amended).

3. Panskov VG Taxes and taxation: textbook. - Yurayt Publishing House, 2010

4. Romanovsky M. V. Taxes and taxation: a textbook for universities / ed. M.V. Romanovsky. - 4th ed., Rev. and additional - St. Petersburg: Peter, 2003

6. Khaustov A.P., Redina M.M. Economics of nature management: diagnostics and reporting of enterprises: Textbook. - M.: Publishing house, RUDN University, 2002

7. Shevchuk A.V. Economics of environmental management (theory and practice) - M .: Publishing house NIA-Priroda, 1999

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Who pays the fees?

Payers of contributions include individuals, owners of enterprises and LLCs who have received the opportunity to register the consumption of wildlife objects - Art. 333.1. NK RF.

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

The use of live individuals 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 the owner of an enterprise must conclude a hunting agreement.
In hunting grounds that are in the public domain. The Special Committee for Housekeeping issues permits to the constituent entities of the Russian Federation.
In fenced natural areas. The Law on Nature Protection issues a certificate to environmental institutions.

The use of water reserves implies the accrual of contributions to individuals and enterprises that have registered a certificate at the legislative level for the withdrawal of water reserves in inland waters. The catch can be carried out on the continental shelf, in the Sea of Azov, the Barents and Caspian Seas. The economic zone of Russia, the Svalbard 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 of the 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. Fish and other aquatic creatures are recognized as the subject of the collection, for catching of which a license is required.

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

Important! Taxation is not subject to objects and natural resources, the amount of which is necessary to satisfy their own needs. Mining and fishing is allowed only in the region where the taxpayer lives. Economic activity is carried out in a traditional way.

Local executive authorities, together with the Federal authorities, agree on the number of live individuals that can be caught. Objects of the animal world, which are bred in captivity and artificially created environment, do not imply payment. According to article 333.2 of the Tax Code of the Russian Federation, an animal taken from its natural habitat is taxed.

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 shepherd or moorhen will cost 20 rubles. This is the minimum size. The maximum is charged for hunting a musk ox and a bison-bison hybrid. This is 15,000 rubles for 1 living creature. Reference information on the size of rates is approved in Art. 333 of the Tax Code of the Russian Federation, 2004. Calculations are carried out according to the formula: Total amount \u003d rate rate * number of living beings.

Discounted rates available:

zero;

If the extraction of living beings is necessary to protect residents and eliminate the threat, then the tax charges a zero rate. It is also established when it is necessary to protect an individual from sick animals, regulate 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 are animals under the age of 1 year, then there is a "discount" of 50% of the initial cost of collection. The amount for the use of aquatic bioreserves is charged for 1 ton of each species. The rate depends on the habitat of 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 rate of 0%.

15% of the rate of the main contribution is provided to the owners of enterprises that use bioresources for fisheries in the settlements. The list of settlements is approved by the Government of the Russian Federation. Fishing artels can also count on 15% of the rate.

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

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

An example of calculating the fee for the consumption of wildlife objects

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

Payment order

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

The fee is paid as a one-time fee at the time of obtaining a certificate of the right to use objects of the animal world. Consumption of aquatic bio-reserves is allowed upon payment of the fee once and regularly. A one-time payment is made in the amount of 10% of the fee rate. The rest is paid monthly in equal installments during the term of the license. Payments must be made by the 20th.

Documentation

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

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

Within 10 days after the issuance of the certificate, the above information must be submitted to the tax authority. 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 information to the authorized organization within the prescribed period, then a fine of 200 rubles is charged 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 authority about obtaining a permit.

Refund fee

Citizens of the Russian Federation (individuals) cannot count on a refund of the amount overpaid for the fee. The owner of the enterprise and the legal entity can apply for a credit or refund of the fee. This fact is reflected in paragraph 1 of Art. 333.7 of the 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 authority that issued it. The reason is that the license was not used (the hunting permit has not been implemented).

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

Application of the payer for the offset of the amount.
Accurate information about the received certificate.
Information about the amount of the fee to be paid and the fee actually paid.

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

Fees for the use of objects of the animal world and objects of aquatic biological resources

R.R. Yarullin, Doctor of Economics, Professor, Bashkir ASSU under the President of the Republic of Belarus

In Russian legislation, wildlife is recognized as the property of the peoples of the Russian Federation, an integral element of the natural environment and biological diversity of the Earth, a renewable natural resource, an important regulating and stabilizing component of the biosphere, protected in every possible way and rationally used to meet the spiritual and material needs of citizens of the Russian Federation.

At present, under the conditions of the ecological crisis, it becomes relevant to carry out activities aimed at preserving the unique fauna and aquatic biological resources of our country. For these purposes, fees have been established in Russia for the use of objects of the animal world and for the use of objects of aquatic biological resources. The amount of fees is credited to the accounts of the Federal Treasury for their subsequent distribution in accordance with the budget legislation of the Russian Federation. The funds received are directed to the maintenance of bodies that monitor the safety of objects of the animal world; to carry out activities designed to combat violators of legislation in the field of wildlife protection, etc.

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

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

2) “On the Continental Shelf of the Russian Federation” dated November 30, 1995, No. 187-FZ;

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

4) “On internal sea waters, the territorial sea and the adjacent zone of the Russian Federation” dated July 31, 1998, No. 155-FZ.

The maximum amount of this fee was determined by a subordinate act - Decree of the Government of the Russian Federation dated 04.01.2000 No. 1 "On the maximum amount of payment for the use of wildlife objects classified as hunting objects, the removal of which from their habitat without a license is prohibited." The specific amount of the fee was set by the executive authorities of the constituent entities of Russia.

However, to create a unified regulatory and legal framework, to ensure the coordination of activities

federal executive authorities failed. These laws did not contain a clear statement of the procedure for calculating and making payments to the budget for the use of objects of the animal world and objects of aquatic biological resources. This made it difficult to administer payments and forecast possible receipts from them.

On January 1, 2004, a new chapter of the Tax Code of the Russian Federation came into force - chapter 25.1 "Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources", which are included in the system of federal fees and are levied in accordance with the norms of the Tax Code.

Initially, the legislator planned to include two chapters in the text of part two of the Tax Code of the Russian Federation (TC RF), each of which would regulate its own type of collection. But this was not done. The technique used cannot be explained by the high degree of similarity in the legal nature of these fees. According to the author, this is rather a consequence of another technical error of the legislator. A significant part of the elements of the legal characteristics of each of the fees under consideration is specific. Not only the objects of these fees differ, but also their payers, rates, as well as the procedure for their payment. As a result, in the text of each article of chapter 25.1 of the Tax Code, the legislator is forced to establish a regulated element of taxation, taking into account the specifics of application for a particular fee.

Based on Article 333.1 of the Tax Code of the Russian Federation, organizations and individuals, including entrepreneurs, are recognized as payers of fees, which are divided into two groups:

1) using objects of the animal world (except for objects of aquatic biological resources);

2) using objects of aquatic biological resources 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 and in the area of the Spitsbergen archipelago.

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

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

biological resources in accordance with the list provided for in the Tax Code of the Russian Federation, the removal of which from their habitat is carried out on the basis of licenses or permits for the use of objects of the animal world, and objects of aquatic biological resources issued in accordance with Russian legislation.

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

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

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

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

The ratio of marine mammals as a special type of aquatic biological resources (cetaceans, seals, etc.).

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

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

Within the third group, the rates are set for one ton of a mammal. The highest rate is set for the catch of killer whales and other cetaceans - 30,000 rubles.

The amount of the fee is equal to the product of the corresponding number of taxable objects of the animal world and the fee rate established for this type of resource.

Chapter 25.1 of the Tax Code of the Russian Federation is relatively new, so it has its own controversial points. So, for example, according to the Tax Code of the Russian Federation, it is required to levy fees for hunting and fishing (industrial fishing), but it does not directly state this. Therefore, the provision of Chapter 25.1 of the Tax Code of the Russian Federation should be applied in conjunction with the provisions of federal laws that regulate relations in the field of protection and use of wildlife (aquatic biological resources).

The next disadvantage, in our opinion, is that paragraph 1 of Art. 333.3 of the Tax Code of the Russian Federation defines a closed list of wildlife objects for which a fee is paid for hunting (these include: ungulates and fur animals, predators, birds - a total of 45 species, subspecies and populations of wild animals). In this regard, wild animals that are not named in the specified list do not belong to the objects of the animal world and are not taxed (for example, hunting for hares, foxes, arctic foxes, ducks, geese, partridges and other animals is not taxed).

An important point is that the fee rates for the use of wildlife objects are determined for each type of objects in absolute terms - in rubles per unit of the taxable base, i.e. for one wild animal, and they must be calculated based on the need for financial resources for the protection, protection, reproduction of game animals and the current prices for goods and services.

We believe that the discussed points of discussion require further development of Chapter 25.1 of the Tax Code of the Russian Federation.

First of all, it is necessary that fees for the use of objects of the animal world and for the use of objects of aquatic biological resources are regulated not by a number of legal acts, but by a single legislative document that has an unambiguous interpretation and does not contradict the Tax Code of the Russian Federation.

It is required to expand the list of objects of the animal world and objects of aquatic biological resources, because carrying out activities aimed at their protection and reproduction also requires additional financial resources.

In addition, rates should be reviewed annually with a view to adjusting them based on currently prevailing prices.

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

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

Literature

1. Goncharenko L.I., Kashirina M.V. Taxation of legal entities: textbook. M.: FORUM: INFRA, 2007. 176 p.

2. Commentary on the Tax Code of the Russian Federation, parts one and two / ed. Yu. F. Kvashi. 8th ed., revised. and additional M.: Yurait Publishing House, 2010. 1375 p.

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

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