Fees for the use of wildlife and aquatic biological resources. Rates and calculation of the fee for the use of wildlife and aquatic biological resources Tax for the use of wildlife
The fee for the use of wildlife and aquatic biological resources is not a tax, but a fee included in the tax system of Russia and regulated by the Tax Code of the Russian Federation. In fact, these are even two fees - one for the use of objects of the animal world, the second for the use of objects of aquatic biological resources. But they are so close that they are united into a single entity.
Chapter 25.1 of the Tax Code of the Russian Federation is devoted to the collection, which establishes the basis for this payment to the budget by organizations and individual entrepreneurs. Also of great importance is the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 26, 2007 N 45, which clarifies the main issues of applying the fee.
Payers
Payers of fees for the use of wildlife and aquatic biological resources are organizations and individuals, including individual entrepreneurs who receive permission in accordance with the established procedure:
- for the extraction of objects of the animal world in the territory of the Russian Federation;
- for the extraction (catch) of aquatic biological resources during inland waters, in the territorial sea, on continental shelf RF and in its exclusive economic zone, as well as in the Azov, Caspian, Barents Seas and in the area of the Svalbard archipelago.
Objects of taxation
Fees are subject to objects of the animal world and aquatic biological resources, named in 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 an issued permit.
Article 333.3 of the Tax Code of the Russian Federation lists animals, birds, fish and other inhabitants of water bodies, which are thus recognized as objects of taxation with these fees.
Fees not subject to objects of the animal world and aquatic biological resources, the use of which is carried out:
- to meet personal needs of representatives of the indigenous peoples of the North, Siberia and Far East Russian Federation (according to the list of the Government of the Russian Federation);
- persons permanently residing in places of traditional habitation and management of indigenous small taxes, if hunting and fishing are the basis of their existence.
There are limits on the use of wildlife and aquatic biological resources, they are established by the executive authorities of the subjects Russian Federation.
Collection rates
Fee rates are established by the Tax Code of the Russian Federation:
- for each object of the animal world - paragraph 1 of Art. 333.3 of the Tax Code of the Russian Federation;
- for each object of aquatic biological resources - paragraph 4 of Art. 333.3 of the Tax Code of the Russian Federation;
- for each object of aquatic biological resources - marine mammals- paragraph 5 of Art. 333.3 of the Tax Code of the Russian Federation.
Subject to certain conditions, it is possible to apply a zero rate (clause 3 and clause 6 of article 333.3), as well as reduced rates of fees (clause 2 and clause 7 of article 333.3).
Mandatory conditions
The authorities that issued a permit for the extraction of wildlife and / or a permit 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 the following information:
- on issued permits;
- on the amount of the fee payable for each permit;
- on the timing of the payment of fees.
Information is submitted according to approved forms (Orders of the Federal Tax Service of the Russian Federation dated February 26, 2006 N SAE-3-21/108@, dated February 26, 2006 N SAE-3-21/111@).
Organizations and individual entrepreneurs that have received the relevant permit, no later than 10 days from the date of its receipt, submit to the tax authority at the location of the authority that issued the specified permit, information:
- on the obtained permits for the extraction of wildlife objects;
- on the amount of the fee to be paid;
- about the amount of fees actually paid.
Information is submitted according to approved forms (Orders of the Federal Tax Service of the Russian Federation dated February 26, 2006 N SAE-3-21/109@, dated February 26, 2006 N SAE-3-21/110@).
Upon the expiration of the permit for the extraction of objects of the animal world, organizations and individual entrepreneurs have the right to apply for a set-off or refund of fees for unrealized permits.
Set-off or refund of the amount of the fee is carried out in the manner prescribed by Ch. 12 of the Tax Code of the Russian Federation, subject to the submission of relevant documents.
The procedure for allocating quotas for catching (harvesting) of aquatic biological resources for scientific research purposes, educational and cultural and educational purposes was approved by Decree of the Government of the Russian Federation of November 26, 2008 N 887.
The distribution of the total allowable catches of aquatic biological resources in relation to the types of quotas for their production (catch) is established by Decree of the Government of the Russian Federation of December 15, 2005 N 768.
Fee payment procedure
The terms and procedure for paying the fee are specified in Art. 333.5 of the Tax Code of the Russian Federation.
Payers of the fee for the use of objects of the animal world (except for aquatic biological resources) pay the fee upon receipt of a permit for extraction.
Payers of the fee for the use of objects of aquatic biological resources pay it in the form of one-time and regular contributions, as well as in cases provided for by the Tax Code of the Russian Federation - a lump-sum fee.
The fee for the use of wildlife objects is paid 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, with the exception of 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.
Fees are credited to the accounts of the federal treasury with subsequent distribution by budgets.
Who pays?
Organizations and individual entrepreneurs (under any tax regime), as well as individuals who have received a license to use objects of the animal world and / or objects of aquatic biological resources
- extracted from the subsoil on the territory of the Russian Federation on the subsoil plot provided to the taxpayer for use;
- extracted from waste (losses) of extractive industries, if such extraction is subject to separate licensing;
- extracted from the subsoil outside the territory of the Russian Federation, if this production is carried out in the territories under the jurisdiction of the Russian Federation.
The taxpayer is subject to registration as an MET taxpayer at the location of the subsoil plot granted to the taxpayer for use in accordance with the legislation of the Russian Federation within 30 calendar days from the date of state registration of the license (permit) for the use of the subsoil plot. The location of the subsoil plot in this case is the territory of the subject of the Russian Federation on which the subsoil plot is located. If the subsoil is located in the exclusive economic zone, or outside the Russian Federation, then at the location of the organization or at the place of residence of an individual.
When to pay?
The amount of the fee for the use of objects of aquatic biological resources is paid in the form of one-time and regular contributions. The amount of the one-time fee is determined as a share of the calculated amount of the fee, the amount of which is 10%. Payment of a one-time fee is made upon receipt of a license (permit) for the use of objects of aquatic biological resources. The remaining amount of the fee, determined as the difference between the calculated amount of the 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 license (permit) for the use of objects of aquatic biological resources on a monthly basis no later than the 20th day.
Where to pay?
The fee (tax) for the use of wildlife objects is paid by payers at the location of the authority that issued the license (permit) for the use of wildlife objects.
Fee (tax) for the use of objects of aquatic biological resources is paid:
payers - individuals, with the exception of individual entrepreneurs - at the location of the authority that issued the permit for the extraction (catching) of aquatic biological resources;
payers - organizations and individual entrepreneurs- at the place of its registration.
Reporting
Organizations and individual entrepreneurs engaged in the use of objects of the animal world and / or the use of objects of aquatic biological resources under a license (permit) 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 location of the authority that issued the specified license , information about the obtained licenses for the use of objects of the animal world, the amount of the fee payable, and the amount of fees actually paid.
Information is submitted by organizations and individual entrepreneurs that use objects of the animal world and use objects of aquatic biological resources, in accordance with the forms approved by the federal executive body authorized to control and supervise taxes and fees.
How many?
The amount of the fee (tax) 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 corresponding rate. Payers shall pay the amount of the fee for the use of objects of the animal world upon obtaining a license (permit) for the use of objects of the animal world.
The tax base
The objects of taxation are objects of the animal world ( wild fauna) and objects of aquatic biological resources, the removal of which from their habitat is carried out on the basis of an appropriate license.
tax rates
Fee rates for each object of the animal world are fixed in fixed amounts. So, for a musk ox or bison, the rate is 15,000 rubles; for a brown bear - 6000 rubles; for a pheasant, black grouse - 20 rubles. Similarly, rates are set for each object of aquatic biological resources.
Fee rates for each object are set at 0 rubles in cases where the use of such objects is carried out in order to protect public health, eliminate a threat to human life, protect agricultural and domestic animals from diseases, regulate the species composition of wildlife objects, and prevent damage to the economy , wildlife and its habitat, as well as for the purpose of reproduction of wildlife objects, carried out in accordance with the permission of the authorized executive body;
Fees for the use of objects of wildlife and for the use |
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Collection rate | tax payment deadline | normative act |
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Name of the animal world object | Duty rate in rubles (per animal) | The fee for the use of objects of the animal world is paid upon receipt of a license (permit) for the use of objects of the animal world; The fee for the use of objects of aquatic biological resources is paid in the form of one-time and regular contributions: a one-time fee of 10% is paid upon obtaining a license (permit) for the use of objects of aquatic biological resources; regular contributions are paid during the term of the license (permit) on a monthly basis no later than the 20th day | Chapter 25.1 "Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources" of the Tax Code |
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 Mountain goat, chamois, tour, 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 | |||
When removing young animals (under the age of one year) of wild ungulates, the fee rates for the use of wildlife objects are set at 50% of the established rates |
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When using objects of the animal world in order to: Protection of public health, elimination of a threat to human life, - protection from diseases in agriculture and domestic animals, Regulation of the species composition of objects of the animal world, Prevention of damage to the economy, wildlife and its habitat, - in order to reproduce wildlife objects, carried out in accordance with the permission of the authorized executive body, Also for scientific purposes in accordance with the legislation of the Russian Federation | |||
Name of the object of aquatic biological resources | Duty rate in rubles (per ton) | ||
Far East basin (internal sea waters, the territorial sea, the exclusive economic zone of Russia and the continental shelf of Russia in Chukotka, East Siberian, Bering, Okhotsk, Seas of Japan and the Pacific) |
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Pollock of the Sea of Okhotsk | |||
Pollock from other fishing areas | |||
king crab west coast Kamchatka | |||
Crab North Sea of Okhotsk Kamchatka | |||
Crab Kamchatka from other fishing areas | |||
Crab blue | |||
crab | |||
Snow crab (birdie) | |||
Snow crab (opilio) | |||
Red snow crab, snow crab angulatus | |||
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 | |||
Shrimp | |||
Northern shrimp | |||
Herbal shrimp | |||
Shrimp comb | |||
Other types of shrimp | |||
coho salmon and chinook salmon | |||
gray sea urchin | |||
Black sea urchin | |||
Other sea urchin | |||
scallop | |||
Sturgeons | |||
Northern Basin (White Sea, internal sea waters, territorial sea, Russian exclusive economic zone and Russian continental shelf in the Laptev Sea, Kara Sea, as well as in the Barents Sea and the area of the Spitsbergen archipelago) |
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scallop | |||
Sea bass | |||
Shrimp | |||
king crab | |||
Other objects of aquatic biological resources | |||
Baltic Basin (internal sea waters, territorial sea, Russian exclusive economic zone and Russian continental shelf in the Baltic Sea, Vistula, Curonian and Finnish lagoons) |
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Salaka (herring) | |||
Sprat (sprat) | |||
Turbot flounder | |||
Flounder of other species | |||
Other objects of aquatic biological resources | |||
Caspian Basin (areas of the Caspian Sea in which Russia exercises jurisdiction over fisheries) |
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Caspian sprat | |||
Sturgeons | |||
Other objects of aquatic biological resources | |||
The Azov-Black Sea basin (internal sea waters and the territorial sea, the exclusive economic zone of Russia in the Black Sea, areas Sea of Azov with the Taganrog Bay, in which Russia exercises jurisdiction over fisheries) |
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Flounder-Kalkan | |||
Mullet of all kinds | |||
Sprat (sprat) | |||
Sturgeons | |||
Other objects of aquatic biological resources | |||
Rivers, lakes, reservoirs |
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Sturgeons | |||
Salmon, Chinook salmon, Amur autumn chum salmon, coho salmon, nelma, taimen, sockeye salmon, Baltic salmon | |||
Keta, sima, trout | |||
Baikal grayling, eel, whitefish, whitefish | |||
Kunja, char, palia, trout of all kinds, lenok, whitefish, omul, pozhyan, peled, malma, barbel, blackback, fish (raw), asp, grayling, shemaya, grass carp, silver carp, kutum, catfish, lamprey | |||
Large piece (excluding zander) | |||
Ripus, ram, roach, vendace | |||
Other objects of aquatic biological resources | |||
Name of the object of aquatic biological resources - marine mammal | Duty rate in rubles (for one mammal) | ||
Killer whale and other cetaceans (excluding beluga whales) | |||
pacific walrus | |||
Fur seal | |||
gray seal | |||
Harp seal, sea hare, hooded seal (with the exception of harp seals under the age of one year (belek, khokhlusha, serka) | |||
Harp seal under the age of one year (belek, khokhlusha, serka) | |||
Lionfish, spotted seal | |||
Ringed seal, Caspian seal, Baikal seal, common seal | |||
When using objects of aquatic biological resources in order to: public health protection, Eliminate the threat to human life, Protection against diseases of agricultural and domestic animals, Regulation of the species composition of objects of aquatic biological resources, Prevention of damage to the economy, wildlife and its habitat, For the purpose of reproduction of objects of aquatic biological resources, carried out in accordance with the permission of the authorized executive body; Study of stocks and industrial expertise, For scientific purposes in accordance with the legislation of the Russian Federation. | |||
for town and village-forming Russian fisheries organizations included in the list approved by the Government of the Russian Federation, reduced collection rates are established |
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Fee rates for each object of aquatic biological resources specified in paragraphs 4 and 5 of Article 333.3 of the Tax Code of the Russian Federation for individual entrepreneurs who meet the criteria provided for by paragraph seven of paragraph 7 of Article 333.3 of the Tax Code of the Russian Federation for fishery organizations are set at 15 percent of the fee rates provided for paragraphs 4 and 5 of Article 333.3 of the Tax Code of the Russian Federation |
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KBK
BCC 18210704010011000110 Fee for the use of wildlife objects
BCC 18210704020011000110 Fee for the use of objects of aquatic biological resources (excluding inland water bodies)
BCC 18210704030011000110 Fee for the use of objects of aquatic biological resources (for inland water bodies)
Check your debt!
If you are an individual, you can easily check the land tax debt yourself - Taxpayer's Personal Account.
The legislative framework
Show/hide: Tax Code of the Russian Federation (TC RF) part 2 Chapter 25.1. FEES FOR THE USE OF WILDLIFE SITES AND FOR THE USE OF WATER BIOLOGICAL RESOURCESin the total income from the sale of goods (works, services), the share of income from the sale of aquatic biological resources harvested (caught) by them and (or) other products from aquatic biological resources produced from aquatic biological resources harvested (caught) by them is at least 70 percent for the calendar year preceding the year of issuing a permit for the extraction (catching) of aquatic biological resources;
the number of employees, taking into account the family members living with them, as of January 1 of the calendar year in which the issuance of a permit for the extraction (catching) of aquatic biological resources, is at least half of the population of the corresponding settlement.
For the purposes of this chapter, fishery organizations are recognized as organizations engaged in fishing and (or) production of fish and other products from aquatic biological resources (including on ships of the fishing fleet used on the basis of charter agreements) and selling these catches and products, provided that in the total income from the sale of goods (works, services) of such organizations, the share of income from the sale of their catches of aquatic biological resources and (or) fish and other products made from them from aquatic biological resources is at least 70 percent.
(Clause 7 as amended by Federal Law No. 314-FZ of December 30, 2008)
8. Has expired. - Federal Law of December 30, 2008 N 314-FZ.
9. Fee rates for each object of aquatic biological resources specified in paragraphs 4 and 5 of this article, for individual entrepreneurs who meet the criteria provided for by paragraph seven of paragraph 7 of this article for fisheries organizations, are established in the amount of 15 percent of the fee rates provided for in paragraphs 4 and 5 of this article.
(Clause 9 was introduced by Federal Law No. 70-FZ of April 21, 2011)
Article 333.4. The procedure for calculating fees
1. 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 specified in paragraphs 1 - 3 of Article 333.3 of this Code, 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.
2. 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 specified in paragraphs 4-7 of Article 333.3 of this Code, 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 per start date of the permit.
Article 333.5. Procedure and terms of payment of fees. The procedure for crediting fees
1. The payers specified in paragraph 1 of Article 333.1 of this Code shall pay the amount of the fee for the use of wildlife objects upon receipt of a permit for the extraction of wildlife objects.
2. The payers specified in paragraph 2 of Article 333.1 of this Code shall 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 the cases provided for by this Chapter - a lump-sum contribution.
(as amended by Federal Laws No. 333-FZ of 06.12.2007, No. 314-FZ of 30.12.2008)
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.
(as amended by Federal Law No. 285-FZ of November 29, 2007)
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.
(as amended by Federal Law No. 285-FZ of November 29, 2007)
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.
2.1. Lost strength. - Federal Law of December 30, 2008 N 314-FZ.
3. Payment of the fee for the use of objects of the animal world is made by the payers at the location of the body that issued the permit for the extraction of objects of the animal world.
(as amended by Federal Law No. 209-FZ of July 24, 2009)
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 authority that issued the permit for the extraction (catching) of aquatic biological resources;
(as amended by Federal Law No. 285-FZ of November 29, 2007)
payers - organizations and individual entrepreneurs - at the place of their registration.
(Clause 3 as amended by Federal Law No. 144-FZ of July 27, 2006)
4. 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 budgetary legislation of the Russian Federation.
(as amended by Federal Law No. 183-FZ of December 28, 2004)
Article 333.6. Procedure for submission of information by authorities issuing licenses (permits)
1. Bodies that issue, in accordance with the established procedure, a permit for the extraction of wildlife objects and a permit 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 permits issued, the amount of the fee subject to payment for each permit, as well as information on the timing of payment of the fee.
(As amended by the Federal Laws of November 29, 2007 N 285-FZ, of July 24, 2009 N 209-FZ)
2. The forms for presenting 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.
(as amended by Federal Laws No. 58-FZ of 29.06.2004, No. 95-FZ of 29.07.2004, No. 209-FZ of 24.07.2009)
Article 333.7. The procedure for submitting information by organizations and individual entrepreneurs, offsetting or refunding fees for unrealized permits
(as amended by Federal Law No. 209-FZ of July 24, 2009)
1. Organizations and individual entrepreneurs using objects of the animal world under a permit for the extraction of objects of the animal world, not 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 animal objects of the world, 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 offset or refund of the amount of the fee for unrealized permits for the extraction of wildlife objects issued by the authorized body.
(as amended by Federal Laws No. 144-FZ of 27.07.2006, No. 209-FZ of 24.07.2009)
Set-off or refund of fees for unrealized permits for the extraction of wildlife objects is carried out in the manner established by Chapter 12 of this Code, subject to the submission of documents, the list of which is approved by the federal tax authority.
(as amended by Federal Law No. 209-FZ of July 24, 2009)
2. 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 such a permit, submit to the tax authorities at the place of their registration information on the obtained permits for extraction (catch) aquatic biological resources, collection amounts payable in the form of one-time and regular contributions.
(as amended by Federal Law No. 285-FZ of November 29, 2007)
Organizations and individual entrepreneurs submit 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 to the tax authorities at the place of their registration no later than the deadlines for paying a one-time fee established by paragraph five of clause 2 of article 333.5 of this Code, in the form approved by the federal executive body authorized to control and supervise in the field of taxes and fees.
(paragraph introduced by Federal Law No. 314-FZ of December 30, 2008)
3. The information specified in paragraphs 1 and 2 of this article shall be 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 for control and supervision in the field of taxes and fees. .
Federal Law No. 148 of November 11, 2003 introduced a fee for the use of wildlife 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 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 water resources of the environment 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 that are bred in captivity and artificially created environment do not require payment. According to article 333.2 of the Tax Code of the Russian Federation, an animal obtained from natural environment a 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 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 being. reference Information on the amount of rates 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 fish farming. economic activity in the villages. Scroll settlements 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 receipt of 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 to 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 in due time, 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 can 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 aquatic biological resources are regulated by the Chapter 25.1. Tax Code of the Russian Federation.
Payers of the fee for the use of wildlife and aquatic biological resources are organizations and individuals, incl. individual entrepreneurs obtaining a license (permit) for the use of 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 the animal world 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 the animal world and aquatic biological resources.
Objects of the animal world and objects of aquatic biological resources, the use of which is carried out to meet personal needs by representatives of the indigenous peoples of the North, Siberia and the Far East and persons who are not indigenous, are not recognized as objects of taxation. small nations, but permanently residing in the places of their traditional residence and traditional economic activity, 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 the animal world, for objects of aquatic biological resources and for marine mammals.
Fee rates for objects of aquatic biological resources are set at 0 rubles when they are used for the following purposes:
protection of public health, elimination of threats to human life, protection from diseases of agricultural and domestic animals, regulation of the species composition of biological resources, prevention of damage to the economy, wildlife and its habitat, as well as for the reproduction of objects of 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 town and village forming Russian fishery organizations are established by the Tax Code at a rate 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 wildlife objects upon receipt of a license (permit) for the use of wildlife objects 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 the one-time fee is determined as a share of the calculated amount of the fee, the amount of which is 10%. A one-time fee is paid upon obtaining a license (permit).
The remaining amount of the fee is paid in equal installments in the form of regular contributions throughout the entire period of validity of the license (permit) on a monthly basis no later than the 20th day.
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 authority 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 the expiration of the license (permit) for the use of objects of the animal world, organizations and individual entrepreneurs have the right to apply to the tax authority for a credit or refund of fees for unrealized licenses. Set-off or refund of the amount of the fee 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 engaged in water use 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 purses;
3. Use of water bodies without water intake for hydropower purposes;
4. The use of water bodies for the purpose of floating 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 withdrawn from a water body during the tax period;
· When using the water area of water bodies, with the exception of wood floating 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 floating wood in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses for the tax period, expressed in thousands of cubic meters, and the distance of the rafting, expressed in kilometers, divided by 100 (art. 333.10 of the Tax Code of the Russian Federation).
A quarter is recognized as a tax period (Article 333.11 of the Tax Code of the Russian Federation).
The Tax Code establishes the amount of tax rates for the basins of rivers, lakes, seas and economic regions of the Russian Federation.
When water is withdrawn in excess of the established water use limits, the rates for such an excess are set at a fivefold 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 1,000 cubic meters of water.
The taxpayer calculates the amount of tax independently as the product of the tax base and the corresponding tax rate.
The tax amount is paid at the location of the object of taxation 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 object of taxation within the period established for the payment of tax (Articles 333.13-333.15 of the Tax Code of the Russian Federation).
Fees for the use of objects of wildlife and aquatic biological resources have replaced the fee for the use of objects of wildlife and the auction system for the sale of quotas for the catch of objects of aquatic biological resources for industrial fishing purposes.
These fees have been introduced since January 1, 2004, Ch. 25 1 X of the Tax Code of the Russian Federation, relate to federal taxes and fees and are obligatory for payment throughout the territory of the Russian Federation
Fee payers. Fee payers may be:
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 the grounds for non-recognition of objects of the animal world and objects of aquatic biological resources as objects of taxation. Such a legal norm is implemented if the named objects are used to meet 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 are not related to indigenous peoples, but permanently residing in the places of their traditional residence and traditional economic activity, for which hunting and fishing are the basis of existence. The right of free use applies only to the number (volume) of these objects, which is mined to meet personal needs, in places of traditional residence and traditional economic activity of this category of payers. Limits on the use of objects of the animal world and limits and quotas for the catch (extraction) of 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 duty rates for each group of objects of taxation. For each type of objects of the animal world, there is its own rate of collection, determined in absolute units - rubles per unit of the taxable base. The rates do not depend on the habitat of a particular animal species and are applied throughout the territory of the Russian Federation. Fee rates are established by art. ZZZ3 of the 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 wildlife objects
|
Name of the animal world object |
Fee rate per animal, rub. |
|
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 chasuble, chauffeur, large chakra, moorhen |
In paragraph 4 of Art. 3ZZ 3 establishes the rates of fees for objects of aquatic biological resources (except for 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.
In case of removal of young animals (under the age of one year) of wild ungulates, the fee rates for the use of wildlife objects are determined in the amount of 50% of the above rates.
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;
eliminate the threat to human life;
protection against diseases of agricultural and domestic animals;
regulation of the species composition of objects of the animal world or objects of aquatic biological resources;
prevention of damage to the economy, wildlife and its habitat;
reproduction of objects of the animal world, carried out in accordance with the permission of the authorized executive body;
study of stocks and industrial expertise.
Fee rates for each object of aquatic biological resources, including marine mammals, are set at 0% if such objects are used:
when fishing for the purpose of reproduction and acclimatization of aquatic biological resources;
when fishing for research and control purposes.
Fee rates for objects of aquatic biological resources, including marine mammals, for town and village forming Russian fishery organizations included in the list approved by the Government of the Russian Federation are set at the rate 15% specified rates.
For the purpose of using the reduced rate of fees, organizations that form towns and villages are organizations subject to the following criteria:
fisheries organizations must be registered as legal entity in accordance with the legislation of the Russian Federation;
the number of employees, taking into account the family members living with them, as of January 1 of the calendar year in which the issuance of a permit for the extraction (catching) of aquatic biological resources, must be at least half of the population of the corresponding settlement;
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 in which the permit for the extraction (catch) of aquatic biological resources was issued;
fishery organizations must carry out fishing on the vessels of the fishing fleet owned by them or used by them on the basis of charter agreements.
The listed criteria must be observed simultaneously, non-compliance with one of them may deprive the fishery organizations of the status of town and village-forming Russian fisheries organizations.
For economic entities that sell and (or) process extracted aquatic biological resources delivered to the territory of the Russian Federation, the fee rate is 10% of the standard rate.
The procedure for calculating and terms of payment of fees. The amount of the fee is determined for 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.
The amounts of the fee for the use of objects of the animal world are paid by the payers upon obtaining a license (permit) for the use of these objects, and the amounts of the fee for the use of objects of aquatic biological resources are paid in the form of one-time and regular contributions. The amount of a one-time fee is 10% of the calculated amount of the fee, and it is paid upon obtaining a license (permit) for the use of objects of aquatic biological resources. The remaining amount of the fee, determined as the difference between the calculated amount of the 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 license (permit) for the use of objects of aquatic biological resources on a monthly basis no later than the 20th day.
Example 5.133. The company received a license to fish for three months for two types of biological resources in the Caspian basin: roach (500 tons) and pike perch (300 tons). Wobble collection rate - 200 rubles. for 1 ton, for pike perch - 1000 rubles. per 1 ton. Thus, the amount of the fee for the right to catch vobla was 100,000 rubles. (200 rubles x 500 tons). For zander - 300,000 rubles. (1000 rubles x 300 tons). The total amount of the fee is 400,000 rubles. (300,000 rubles + 100,000 rubles).
In this case, the organization pays a one-time fee. Upon receipt of a permit - in the amount of 10% of the calculated amount of the fee - 40,000 rubles. (400,000 rubles x 10%: 100%), including for wobble - 10,000 rubles, for pike perch - 30,000 rubles.
The remaining amount of the fee will be paid in equal installments during the entire period of validity of the permit on a monthly basis no later than the 20th.
Thus, the following fees will be paid monthly:
for wobble - 30,000 rubles. [(100,000 rubles - 10,000 rubles) : 3];
for zander - 90,000 rubles. [(300,000 rubles - 30,000 rubles) : 3].
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 the relevant permit for production (catch) 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 period of validity of such permit .
Payers pay the fee for the use of wildlife objects at the location of the authority 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 authority that issued the license (permit) for the use of objects of aquatic biological resources;
payers - organizations and individual entrepreneurs - at the place of their registration.
The procedure for the submission of information by the authorities issuing licenses (permits). Bodies that issue, 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 obliged to submit to the tax authorities at the place of their registration information on the issued licenses (permits), the amount of the fee payable for each license (permit), as well as information on the timing of payment of the fee.
The procedure for submitting information by organizations and individual entrepreneurs, offsetting or refunding fees 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 on the licenses (permits) received for the use of wildlife objects, the amounts of the fee payable, and the amounts of fees actually paid.
Upon the expiration 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 set-off or refund of fees on unrealized licenses (permits) issued by the authorized body. Offset or refund of fees for unrealized licenses (permits) is carried out in accordance with the established procedure, 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 an 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 on the licenses (permits) received, the amounts of the fee 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 withdrawal 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 fee (clause 2 article ZZZ 7 of the Tax Code of the Russian Federation).
