Tax on the use of objects of the animal world. Fee for the use of wildlife and aquatic biological resources in Russia. Objects of taxation

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

Situation 1.

Organization LLC "Mikoyan" received in accordance with the established procedure a permit for the extraction of wildlife in the territory of the Republic of Tatarstan. Under this permit, the organization removed from the habitat the following objects of the animal world:

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

Wild boar - 20 pieces, including 5 pieces, under the age of one year;

Capercaillie - 16 pcs.

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

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 - for moose withdrawn for the purpose of scientific research.

1500 rubles / piece * 10 pieces. = 15000 rubles. - for moose seized for ordinary purposes.

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

450 rubles / piece * 50% * 5 pcs. = 1,125 rubles. - for wild boars under the age of one year.

100 rubles / piece * 16 pcs. = 1600 rubles. - for deaf people.

15000 rub. + 6750 rub. + 1 125 rub. + 1600 rub. = 24,475 rubles. - the organization must pay a fee for the removal of animals.

Rationale.

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

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

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

Protection of public health, elimination of a threat to human life, protection from diseases of agricultural and domestic animals, 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 permission of the authorized executive body;

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

Thus, for moose seized for the purpose of conducting research in accordance with the legislation of the Russian Federation, the organization pays a fee at a rate of 0 rubles for each seized object. The rest of the moose will pay a fee at the normal rate.

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

The organization pays for capercaillie at the usual rate.

Answer: 24,475 rubles.

collection animal water fee

Situation 2.

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

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

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

150000 * 0.005% = 7.5 tons - artemia.

30000 * 0.005% = 1.5 tons - gammarus.

70000 * 0.005% \u003d 3.5 tons - red mullet.

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

Artemia - 7.5 * 0% + (150000 - 7.5) * 2000 * 0.15 \u003d 44,998 (thousand rubles).

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

Red mullet - 3.5 * 0% + (70,000 - 3.5) * 1800 * 0.15 \u003d 18,899 (thousand rubles).

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

According to the legislation, payment is made in the form of one-time and regular contributions. A one-time fee is 10% of the calculated amount and is paid upon obtaining a license:

Artemia - 44,998 * 0.1 \u003d 4499.8 (thousand rubles).

Gammarus - 4,500 * 0.1 \u003d 450 (thousand rubles).

Red mullet - 18,899 * 0.1 \u003d 1889.9 (thousand rubles).

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

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

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

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

Rationale.

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

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

Fisheries for research and control purposes.

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

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

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

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

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

Answer: 68,397 (thousand rubles).

Situation 3.

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

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

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

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

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

5,000 rubles / ton * 60 tons = 300,000 rubles.

The total amount of the collection: 210,000 + 300,000 = 510,000 rubles.

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

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

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

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

Rationale.

Fee rates for each object of aquatic biological resources, with the exception of marine mammals, are established in accordance with paragraph 4 of Art. 333.3 of the Tax Code of the Russian Federation.

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

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

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

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

1. The organization removed 15 moose from the habitat. Of these, 2 pcs. went to scientific research in accordance with the legislation of the Russian Federation. 3 pcs. of them were under the age of one year. Determine the tax amount if the tax rate is 1500 rubles per animal.

a) 16500 rubles;

b) 15,000 rubles;

c) 18,000 rubles;

d) 17250 rubles.

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

a) 82500 thousand rubles.

b) 72345.7 thousand rubles.

c) 11137.5 thousand rubles.

d) 12375 thousand rubles.

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

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

b) fivefold;

c) 0 rubles;

d) twice.

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.

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 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 and persons who are not related to indigenous peoples, but permanently residing in places of their traditional residence and traditional economic activities for which hunting and fishing are the basis of 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 fauna 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).

Since January 2004, the system of collecting payments for the use of objects of the natural environment (animals and water resources) has changed in the Russian Federation - a single fee has been introduced, equated to tax obligations. This fee is levied only on objects for the extraction and use of which a special permit is issued. Let us analyze the general rules for calculating and transferring the specified type of payments.

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

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

• payment for the use of animal facilities;
• quotas for the catch of water resources.

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

Concept and characteristics

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

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

Regulatory regulation

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

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

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

Objects

The list of objects for the removal of which from the natural sphere which will have to pay a fee is regulated by Art. 333.2 of the Tax Code of the Russian Federation:

• animal sphere objects, for the removal of which from the natural environment a special permit is required - a list of such objects is approved at the federal level;
• biological water resources which are extracted from the natural environment on the basis of a special permit.

The composition of objects for which the fee is paid does not include animals and aquatic biological resources extracted from the natural environment for the personal use of small and indigenous peoples. The list of such preferential categories is also regulated by legislative acts. In addition, no payment will be charged for objects extracted by other entities for which fishing and hunting are the main sign of existence.

Procedure and terms for payment of fees

Payers

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

• , including state and municipal enterprises;
• individuals.

Only the subject who applied for the fee can be recognized as the payer of the fee.

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

Collection problems

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

The most valuable breeds of animals and water bodies are mined in hard-to-reach places where there are no law enforcement or other authorized bodies on a permanent basis. For this reason, a significant proportion of the withdrawn resources of the animal and aquatic world is not covered by permits, and, accordingly, the collection under the Tax Code of the Russian Federation. In addition, even with a permit, the entities extracting resources may underestimate their volumes and quantities.

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

Tax payment

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

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

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

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

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

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

Updated on 23.10.2017 06:01

In the Russian Federation, there is a fee for the use of wildlife objects, as well as a fee for the use of water resources. Consider in what cases it must be paid by individuals and how its size is determined.

Payers of the fee and objects of taxation

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

The objects of taxation are objects of the animal world - animals and birds that are removed from their habitat 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 (clause 1, article 333.2, clause 1, article 333.3 of the Tax Code of the Russian Federation).

An exception is made for representatives of indigenous peoples of the North, Siberia and the Far East of the Russian Federation (according to the List approved by Decree of the Government of the Russian Federation of 17.04. traditional economic activities (according to the List approved by Decree of the Government of the Russian Federation of 05/08/2009 N 631-r), for which hunting and fishing are the basis of existence. At the same time, only the number of animals killed that is necessary solely to satisfy personal needs (in accordance with the limits established by the executive authorities of the constituent entities of the Russian Federation in agreement with the authorized federal executive authorities) is not recognized as an object of taxation.

The procedure for obtaining a permit for the extraction of hunting resources

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

The permit for the extraction of hunting resources shall indicate:

Information about the hunter and hunting license;

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

Information about the extracted hunting resources;

Quantity of the extracted hunting resources;

Dates of hunting and places of hunting.

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

Statements that state:

surname, name, patronymic (if any) of the applicant;

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

information about the extracted hunting resources and their quantity;

estimated time of hunting;

hunting grounds;

alleged tools and methods of hunting;

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

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

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

Note. If the applicant is a foreign citizen temporarily residing in the Russian Federation, in order to obtain a permit, he submits an application personally or through a representative authorized in accordance with the legislation of the Russian Federation to an authorized body or an environmental institution. At the same time, a duly certified copy of the concluded agreement on the provision of services in the field of hunting management (clause 6 of the Procedure for filing applications and applications) must be attached to the application.

If you have not paid the fee, you will not be issued a hunting license.

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

Payment of fees for the use of wildlife objects

Hunters pay the amount of the fee upon receipt of a permit for the extraction of hunting resources at the location of the authority that issued such a permit (paragraphs 1, 3 of article 333.5 of the Tax Code of the Russian Federation).

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

In assigned hunting grounds - by a legal entity and an individual entrepreneur who have concluded hunting agreements;

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

In specially protected natural territories - by nature protection institutions provided for by the legislation on specially protected natural territories.

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

Note!

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

The amount of the fee is determined as the product of the number of animals (animals and (or) birds) that the hunter has the right to get in the process of hunting and the fee rate established for these animals.

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

The hunter was issued a permit to shoot five capercaillie. The fee for one capercaillie is 100 rubles.

The amount of the fee is 500 rubles. (100 rubles x 5).

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

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

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

The amount of the fee is:

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

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

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

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

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

Responsibility for violation of hunting rules

Hunting without an appropriate permit for the extraction of hunting resources is recognized as illegal (paragraph 8 of the Decree of the Plenum of the Supreme Court of the Russian Federation of October 18, 2012 N 21).

Violation of the rules of hunting entails the imposition of an administrative fine on citizens in the amount of 500 to 4000 rubles. with or without confiscation of hunting tools or deprivation of the right to hunt for up to two years (part 1 of article 8.37 of the Code of Administrative Offenses of the Russian Federation).

Payment of a fee for the use of objects of aquatic biological resources

Formally, individuals 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, are recognized as payers of the fee (clause 2, article 333.1 of the Tax Code of the Russian Federation).

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

At the same time, citizens engaged in amateur and sport fishing without a permit for the extraction (catch) of aquatic biological resources are not payers of the fee.

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

call from mobile

You"ll need Skype CreditFree via Skype