Fees for the use of the objects of the animal world and the objects of water biological resources
R.R. Yarullin, Doctor of Economics, Professor, Bashkir Agsupri President RB
In Russian legislation, the animal world recognizes the ease of the peoples of the Russian Federation, an integral element of the natural environment and the biological diversity of the Earth, a renewable natural resource, an important regulatory and stabilizing component of the biosphere, in everywhere protected and rationally used to meet the spiritual and material needs of citizens of the Russian Federation.
Currently, in the conditions of the environmental crisis, events aimed at preserving the unique animal of peace and water biological resources of our country becomes relevant. For this purpose, fees have been established for the use of the objects of the animal world and for the use of water biological resources. The amount of fees is credited to the accounts of the federal treasury bodies for their subsequent distribution in accordance with the budget legislation of the Russian Federation. The funds obtained are sent for the content of the organs following the safety of the objects of the animal world; To carry out activities intended to combat violators of legislation in the field of the protection of the animal world, etc.
The specified fee before January 1, 2004 was charged in accordance with the following federal laws:
1) "On the animal world" dated 04.24.1995, No. 52-ФЗ;
2) "On the continental shelf of the Russian Federation" of November 30, 1995, No. 187-FZ;
3) "On the exceptional economic zone of the Russian Federation" dated December 17, 1998, No. 191-FZ;
4) "On the inner sea waters, the territorial sea and the adjacent zone of the Russian Federation" of 07/31/1998, No. 155-FZ.
The limit dimensions of this board were determined by the bypass act - Decree of the Government of the Russian Federation of 04.01.2000. No. 1 "On the limiting fees for the use of the objects of the animal world, attributed to the hunting objects, the withdrawal of which from the environment of their habitat is prohibited without a license." The specific amount of the fee was established by the executive authorities of the subjects of Russia.
However, create a single regulatory framework, ensure the coordination of activities.
federal executive bodies failed. These laws did not contain a clear presentation of the procedure for calculating and entering into the budget of fees for the use of objects of the animal world and objects of water biological resources. This made it difficult to administer payments and predict possible receipts from them.
From January 1, 2004, a new head of the Tax Code of the Russian Federation came into force - Chapter 25.1 "Fees for the use of animal objects and for the use of water biological resources", which are included in the federal fee and are charged in accordance with the norms of the Tax Code.
Initially, the legislator planned to include in the text of the second Tax Code of the Russian Federation (Tax Code of the Russian Federation) two chapters, each of which would regulate their type of collection. But this was not done. The technique used cannot be explained by the high degree of similarity of the legal nature of these fees. According to the author, it is rather a consequence of the next technical error of the legislator. A significant part of the elements of the legal characteristics of each of the considered fees is specifically. Not only the objects of these fees are distinguished, but also their payers, rates, as well as the order of their payment. As a result, in the text of each article chapter 25.1, the NC legislator is forced to establish a regulatory element of the application, taking into account the features of application for one or another collection.
On the basis of Article 333.1 of the Tax Code of the Russian Federation, institutions and individuals, including entrepreneurs who are divided into two groups:
1) using the objects of the animal world (except for water biological resources);
2) Use the objects of water biological resources in the inner 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 Spyzbard archipelago region.
A prerequisite for the implementation of activities related to the exploitation of animal peace and water biological resources is obtaining a license or permit in the prescribed manner.
Accordingly, objects of the animal world and objects are considered objects of the taxation.
biological resources in accordance with the list provided for in the Tax Code of the Russian Federation, the withdrawal of which from their habitat is carried out on the basis of licenses or permits to use the objects of the animal world, and the objects of water biological resources issued in accordance with Russian legislation.
No objects are not subject to taxation 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 fisheries are the basis of their existence.
Fees rates are differentiated by the types of resource used and expressed in rubles. For calculating the amounts to be paid to the budget, three groups (tables) of rates used in:
The attitude of the objects of the animal world (wild predatory, fur and uncoid animals, wild birds);
Relationship of water resources (fish, crabs, shrimp);
The ratio of marine mammals as a special type of water bioresources (cetaceans, seals, etc.).
For objects of the animal world per unit of tax base, one animal is accepted. The largest rate is provided for the withdrawal of the shebity - 15,000 rubles.
The collection rates on the second group are determined from the calculation in one ton and differ not only by resources, but also by water basins. The largest rates of collection were introduced for crabs - 35,000 rubles.
Within the framework of the third group, the rates are installed in one ton of the mammal. The highest rate is established for gravity catches and other cetaceans - 30000 rubles.
The amount of collection is equal to the product of the appropriate number of taxable objects of the animal world and the collection rate set for this type of resource.
Chapter 25.1 of the Tax Code of the Russian Federation is relatively new, so it has its discussion moments. For example, according to the Tax Code of the Russian Federation, fees are required to charge in the implementation of hunting and fishery (industrial fishing), but directly in it does not say about it. Therefore, it is necessary to apply the provision of chapter 25.1 of the Tax Code of the Russian Federation in relationship with the provisions of federal laws that regulate relations in the field of the protection and use of the animal of the world (water biological resources).
The next disadvantage, in our opinion, is that paragraph 1 of Art. 333.3 of the Tax Code of the Russian Federation defined a closed list of objects of the animal world, for the hunt for which the collection is paid (they include: hoofs and fur animals, predators, birds - only 45 species, subspecies and wildlife populations). In this regard, wild animals, not named in the specified list, do not belong to the objects of the animal world and are not taxed (for example, it does not charge hunting for hares, foxes, sands, ducks, geese, partridges, etc. animals).
An important point is that the collection rates for the use of the objects of the animal world are determined by each type of objects in the absolute value - in rubles per unit of the taxable base, i.e. For one wild animal, and they need to be calculated on the basis of the need for financial resources, protection, reproduction of hunting animals and current prices for goods and services.
We believe that the discusional moments considered require further development of chapter 25.1 of the Tax Code of the Russian Federation.
First of all, it is necessary that the fees for using the objects of the animal of the world and for the use of water biological resources are regulated by a number of regulatory acts, but a single legislative document that has an unambiguous interpretation and not contrary to the Tax Code of the Russian Federation.
It is required to expand the list of objects of the animal world and objects of water biological resources, because Conducting activities aimed at protecting and reproduction, also requires additional financial resources.
In addition, it is necessary to revise rates annually with the aim of adjusting them, based on the current prices.
We consider it to be obligatory to carry out strict control over the receipts of these fees to the budget in order to eliminate the violation of the law.
In our opinion, the proposed activities will send funds received from fees to combat the illegal use of the objects of the animal world and ensure the replenishment of the country's biological resources.
Literature
1. Goncharenko L.I., Kashirina M.V. Non-deposition of legal entities: Tutorial. M.: Forum: Infra, 2007. 176 p.
2. Comment on the Tax Code of the Russian Federation, parts of the first and second / ed. Yu. F. Kvashi. 8th ed., Pererab. and add. M.: Publisher "Yurait", 2010. 1375 p.
3. Taxes and taxation in the Russian Federation / Ed. V.G. Pansk. M.: International Center for Financial Economic Development, 2004. 576 p.
Last update 2019-05-04 at 08:17
Russian hunters face regular changes in hunting legislation, incl. With increasing taxes, fines and other payments, both for legal users with natural objects and poachers. What is the collection for using the objects of the animal world and water bioresources today - in 2019?
Collection rates for using the objects of the animal world
The tax fee for the use of animal objects is regulated by Chapter 25.1 of the Tax Code of Russia. General information about it:
- pay and individuals, and organizations, if used by these objects;
- the tax base for the use of the objects of the animal world is absent: there is an object (animal or water resources) and rates; The calculation occurs by multiplying the rate on the number of objects;
- the amount of fee for the use of the objects of the animal world is paid before hunting - before obtaining permission (license), i.e., for obtaining this document, the applicant places a receipt of the paid amount.
Therefore, plan where, who and in what quantity you want to shoot, you need in advance. When applying for a license, you need to apply with all these parameters, and during the hunt it is forbidden to extract animals that are not included in permission. 
The collection rates for the use of the objects of the animal world in 2019 can be viewed in Article 333.3 of the Tax Code of the Russian Federation. Please note that not all animals are listed in the list of articles. Hunting for all other animals is prohibited.
The term of paying for the use of the objects of the animal world
- Here you can watch not only the collection, but also other payments. Select the category of the payer.
Updated 23.10.2017 06:01
In the Russian Federation there is a collection for the use of the objects of the animal world, as well as the collection for the use of water resources. Consider in what cases it should pay individuals and how its size is determined.
Payers for collecting and objects
Personal fees for the use of objects of the animal world recognize individuals who receive permission in the prescribed manner to extract the objects of the animal world in the territory of the Russian Federation (paragraph 1 of Art. 333.1 of the Tax Code of the Russian Federation). In other words, payers of collecting are citizens who receive permission to prey hunting resources (hereinafter - hunters).
Objects of the taxation recognize the objects of the animal world - animal and birds, which are withdrawn from their habitat on the basis of permission to extract the objects of the animal world issued in accordance with the legislation of the Russian Federation (paragraph 1 of Art. 333.2, paragraph 1 of Art. 333.3 of the Tax Code of the Russian Federation).
The exception was made for representatives of the indigenous small peoples of the North, Siberia and the Far East of the Russian Federation (on the list, approved by the order of the Government of the Russian Federation dated 17.04.2006 N 536-P) and citizens who are not related to indigenous peoples, but constantly living in the places of their traditional residence and Traditional economic activities (on the list approved by the order of the Government of the Russian Federation of 08.05.2009 N 631-P), for which hunting and fishing are the basis of existence. At the same time, it is not recognized as an object of taxing only such a number of animals produced, which must be solely to meet personal needs (in accordance with the limits established by the executive authorities of the constituent entities of the Russian Federation in coordination with the authorized federal executive authorities).
The procedure for obtaining permission to prey hunting resources
Any kind of hunting is possible only after receiving permission to produce hunting resources, allowing seals or shooting one or more wildlife features (part 2 of article 29 of the Law of July 24, 2009 No. 209-FZ).
The production of hunting resources is indicated:
Information about the hunter and hunting ticket;
Kind of hunting, which is supposed to be carried out;
Information on mined hunting resources;
The number of mined hunting resources;
Terms of hunting and hunting.
Permission to prey hunting resources is issued on the basis of the following documents (clause 4 of the procedure for submitting applications and applications, approved by the order of the Ministry of Environment of Russia from 29.08.2014 N 379):
Applications in which are indicated:
surname, first name, patronymic (if any) of the applicant;
kind of hunting, which is supposed to be carried out;
information about mined hunting resources and their quantity;
supposed hunting deadlines;
hunting places;
alleged tools and ways of hunting;
date of issuing hunting ticket and its accounting series and number;
A document confirming the payment of the fee for the use of the objects of the animal of the world (submitted on the initiative of the hunter);
A document confirming the payment of state duty for issuing permission (submitted on the initiative of the hunter) (paragraph 10 of the procedure for submitting applications and applications).
Note. If the applicant is a foreign citizen who is temporarily abiding in the Russian Federation, for obtaining permission, it applies in person personally or through an authorized authority in accordance with the legislation of the Russian Federation to an authorized body or into a environmental institution. At the same time, the application must be applied in the established procedure, a copy of the contract for the provision of services in the field of hunting services (paragraph 6 of the procedure for submitting applications and applications).
If you did not pay the collection, the permit for the production of hunting resources will not be issued.
Thus, the payment of the collection is necessary to obtain a hunting permit.
Payment of gathering for the use of the objects of the animal world
The hunters pay the amount of the collection in obtaining permission to produce hunting resources at the location of the body that issued such a permit (clause 1, 3 of Article 333.5 of the Tax Code of the Russian Federation).
Give permission to produce hunting resources (hereinafter referred to as permission) to a citizen, information about which is contained in the state hunting registry, or a foreign citizen temporarily staying in the Russian Federation and the contract for the provision of services in the field of hunting management, if he hunts:
In fastened hunting grounds - a legal entity and an individual entrepreneur who have entered into hunting agreements;
In publicly available hunting grounds - the executive authority of the subject of the Russian Federation;
In particularly protected natural territories - environmental institutions stipulated by the legislation on specially protected natural territories.
A complete list of objects of crushing - animals and birds, for the extraction of which is charged, as well as rates of collection are established by paragraph. 1 - 3 Article. 333.3 NK RF.
Note!
Wild animals not named in the specified list do not belong to the objects of the animal world, the withdrawal of which from the natural environment is taxed. So, without paying a collection, you can hunt for hares, foxes, ducks, geese and other not named in the list of animals and birds.
The size of the collection is defined as a product of the number of animals (animal and (or birds)), which the hunter has the right to get in the process of hunting, and the collection rate set against these animals.
Example. Calculation of the amount of the collection based on the number of animals
The hunter was issued permission to shoot five delay. The collection rate for one muchahar is 100 rubles.
The amount of collection is 500 rubles. (100 rub. X 5).
When withdrawal of young people (under the age of one year), wild hoofed animals, the collection rate for the use of animal objects is set in the amount of 50% of the established clause 1 Art. 333.3 rates.
Example. Calculation of the amount of collection in the seizure of young wild animals
Issued permission to shoot five boars, including two individuals under the age of one year. The collection rate for one boar is 450 rubles.
The amount of collection is:
450 rub. x 3 + 450 rub. x 50% x 2 \u003d 1800 rub.
The collection rates are set in the amount of 0 rubles, if the use of the objects of the animal world is carried out (paragraph 3 of Art. 333.3 of the Tax Code of the Russian Federation):
In order to protect the health of the population, eliminating the threat to human life, protection against diseases of agricultural and pets, regulation of the species composition of animal objects, preventing damage to the economy, animal world and its habitat, as well as in order to reproduce the objects of the animal world implemented in compliance with the permission of the authorized executive body;
Studying stocks, as well as for scientific purposes in accordance with the legislation of the Russian Federation.
The collection is paid at a time and in full through the bank, and in case of its absence, through the cash register of the rural or village body of local government.
Responsibility for violation of the rules of hunting
Hunting No appropriate permit for the production of hunting resources is recognized as illegal (paragraph 8 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of October 18, 2012 No. 21).
Violation of the rules of hunting entails the imposition on citizens of an administrative fine in the amount of from 500 to 4000 rubles. With confiscation of hunting tools or without such or deprivation of the right to hunt for up to two years (part 1, Article 8.37 of the Administrative Code of the Russian Federation).
Payment of gathering for the use of water bioresources
Formally, individuals receiving in the prescribed manner permission to produce (catch) of water biological resources in the inner waters, in the territorial sea, on the continental shelf of the Russian Federation, are recognized by payers of the collection (paragraph 2 of Art. 333.1 of the Tax Code of the Russian Federation).
The rates of collecting for each object of water biological resources are set by paragraph 4, 5 of Art. 333.3 of the Tax Code of the Russian Federation in the calculation of one ton of catch.
At the same time, citizens dealing with amateur and sports fishing without permission to prey (catch) of aquatic bioresources, are not payers.
Also, the collection does not pay citizens who are engaged in amateur and sports fisheries in water bodies or their parts specifically provided to organize this type of fishing, on the basis of permits (licenses, vouchers) issued by organizations - the organizers of amateur and sports fisheries, since in such cases payers These organizations are (a letter of the Ministry of Finance of Russia of January 31, 2007 No. 03-06-05-03 / 1).
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The collection for the use of water and biological resources refers to the category of fees for the use of natural resources. Its order and size is regulated by law, and the dates of the collection - local law. In the article, we will consider what is included in the use of water resources, how payment is calculated.
What is the collection for the use of water biological resources?
Objects of water and biological resources are a general formulation to determine this type of fees. Consider that it includes:
- For the extraction of fish, as well as other marine animals or plants.
- Work on the creation and normalization of documentation on the composition and properties of waters used in water bodies with fish.
- For the implementation of fisheries research, which are conducted for estimation of stocks, as well as further developing recommendations to optimize the use of water bioresources.
- Realization of cultivation of algae, mollusks, etc. In water bodies and reservoirs of natural type.
- Restoration of water resources in water bodies and reservoirs that exist in natural conditions.
- Assistance in adaptation to water conditions for mollusks, algae, etc.
It is these activities that are taxed for the reason that they are subject to licensing. Without licensing and timely payment of collecting, the implementation of such activities is illegal and may entail criminal liability. Read also Article: →, → ((I am paid at the inability of the enterprise to dispose of products).
Features of the collection
In order to visually consider the features of the collection for the use of water and biological resources, refer to the following table:
| The feature under consideration | Description |
| Payers collection | Paters of collection are subject to individuals and legal entities that implement activities against water resources, incl. Biological water resources subject to licensing. Such activities can be carried out in the territory of the inland waters, the territorial sea, on the continental shelf of the Russian Federation, in the areas of the Spyzberena archipelago, as well as in the Caspian, Barents and the Azov seas. |
| Objects of taxation | According to modern legislation, the objects of this type of collection are those facilities whose facilities are carried out on the basis of water bioresources, and in addition, those objects that are subject to withdrawal from their natural habitat as permissible adraims. |
| Exceptions | The taxation is not subject to the extraction of aquatic bioresources by persons for whom fishing and hunting is the basis of existence (small nations of the North, Siberia, the Far East, and besides the person living in their territory). |
| Offset / Return amounts of collection | Within 10 days after paying permission to implement the activities of the IP, a physical or legal person undertakes to file a package of documents confirming the possibility of obtaining a return / test of the amount of collection. If at the time of the end of the permission, it was not implemented, then the person who received it can contact the tax authority to receive a test / refund. |
The legislative framework
The most complete information on how and under what conditions is paid for a fee can be obtained from existing documents of modern law. Only some among them determine and regulate the collection for the use of water resources. The following table will clearly help them:
| Document | Important information for payer |
| tax code | 333 Article Codex includes general necessary information about this type of collection, including: objects and subjects of the collection, established in the collection rates, terms of payments and their enrollment, existing procedures for calculating, etc. NK is the main document in the Russian Federation, which is engaged in regulating and installing basic rules for the payments of this type of fees. Therefore, for each person who has a license to implement activities with respect to water resources, it is necessary to familiarize with this document. |
| Federal laws of the Russian Federation | The existing FZ of the Russian Federation are current documents that establish more accurate and detailed information on this type of payments. A lot of such FZ is known, but among the most important of them can be allocated, for example, FZ No. 166 (obtaining permission to implement activities). |
The emergence of the legislative base regulating the features and nuances of the collection of water resources are referred to by 2004. Since then, the laws changed and modernized. Today there are laws established in 2014.
How to calculate the amount of payment? Example
The amount of payment depends on the individual characteristics in which a physical or legal person works. Therefore, in different conditions, the collection will be different. To calculate it, in modern legislation, there is a special form, which allows you to easily calculate your personal collection. This formula looks like this:
Collection size \u003d interest rate * Number of objects
The interest rate is set to each type of object on which work occurs. Thus, in order to calculate, it is necessary to know the area in which the fishery is carried out; A variation of the object in respect of which the fishing is carried out, as well as the resulting volume.
Consider the following example, which is clear how to correctly calculate the collection. Cod mining is made in the Barents Sea. The amount of fish obtained is 300 tons. It turns out that the collection \u003d 5000 (rate per 1 ton of the cod) * 300 \u003d 1 500 000 rubles.
All data necessary for self-embedded collection can be clarified in the district branch of the tax service. In addition, you can ask for tax inspection employees to calculate or help with computing.
Procedure for providing data
Data that must be provided in the implementation of activities in relation to water resources, incl. Biological, divided into two types. These are data on obtained permissions, as well as data on the results of activity. In fact, individuals should not provide information on the obtained permissions to the tax authority. For individuals and legal entities, this action is mandatory. Imagine data on the provision of different types of information in the table format:
| Data variation | Rules, deadlines and Features |
| Data on the resulting permitting | Provided to the tax authority for 10 days after receipt. In addition to permission, it is necessary to provide data on the payment amounts payable in the form of regular and disposable contributions. The data must be submitted in the form of an established sample that it is possible to find on the official website of the tax inspection. |
| Data on the results of the fishery (number of shelov) | This type of data is subject to the tax authority per month, following the month of permission to the end. The last number of data is considered to be the 20th number of this month. |
According to modern law, the collection payer has no rights to qualify for the return of overpayment, to adjust the amount of the established collection on its own, and also make payments in accordance with the actual results of the catch.
Features of payment and conditions of legislation. Example
In the event that the necessary data on obtaining permission to implement activities or the results will not be provided on time, then you will have to pay a fine of 200 rubles for each unposable document. There is also a fine of not a fee or delay in payments. The very direct charge in fee is due to the catch of aquatic bioresources, but the fact of issuing permission to implement this activity.
There are three types of fees set for this activity:
- one-time. The fee is paid a month, following the end of the permission, but no later than the 20th.
- regular. Calculated by the formula: (fees sums - the sum of one time collection) / the duration of the resolution (in months).
- one-time. The contribution is paid upon receipt of the production permit and is 10% of the calculated amount of the collection.
Let us turn to the next example of gradual calculations for each of the types of contributions.
- Data for calculations. The fishing is carried out in the Barents Sea in relation to the cod, the production volume is 200 tons, and the catch is 100 tons, the rate of production tons is 5,000 rubles, and 1 tons of adhesiv - 20 rubles. The duration of the permit is 9 months.
- The amount of gathering will be 1,000,000 rubles (5000 rubles * 200 tons of cod mining).
- One-time collection will be 1,000,000 * 10% \u003d 100,000 rubles.
- Regular payments are carried out every month and amount to 1,000,000 - 100,000 (one-time collection) \u003d 900 000 rubles; 900 000/9 (permission validity months) \u003d 100,000 rubles Monthly fee. One-time fee \u003d 20 * 100 \u003d 2000.
Accounting of preferential categories of citizens when paying tax
For those who pay the collection, the benefits determined by the law are valid. At the same time, a number of varieties of benefits are known when the faces are fully exempt from paying the collection, and when they receive a discount on its payment:
- Representatives of small nationalities living in Siberia, the North, the Far East, the list of which approved by the Government of the Russian Federation, are fully exempted from paying. Also from collecting persons permanently residing in these territories for which fish mining and hunting is the basis of existence.
- A bet 0% is provided to persons who use fishing for acclimatization or reproduction of water bioresources. A similar rate is provided to those who carry out fisheries in control or research purposes.
- Rate 15%. Provided to fishery organizations approved by the Government of the Russian Federation; Russian fisheries organizations; fishing artels; Individual entrepreneurs whose activities are consistent with the activities of fisheries organizations.
To clarify whether you are to preferential categories of citizens, in the district branch of the tax inspectorate.
Frequently asked questions on the collection of water resources
Question number 1. Who can pay the established collection?
Individuals pay fees at the address of the authority issued permission to implement activities (except IP). Legal entities and IP pay the collection at their place of accounting.
Question number 2. Who issues permits for the implementation of activities?
Permission to implement activities are issued by the Federal Agency for Fisheries after submitting a physical or legal person of the relevant bean.
Question number 3. What does the collection rate depends?
The collection rate is carried out by the Tax Code of the Russian Federation and depends on the area in which the fishery is carried out (Barents Sea, the Azov Sea, etc.)
Question number 4. Is the issuance of permits free?
To date, permits for the production of water bioresources are issued after preliminary payment of state duty, component of about 200 rubles for legal and 100 rubles for individuals.
Question number 5.What form is given data to the tax authority?
The data in the tax authority is submitted only in accordance with the form established by the law that it is possible to download on the official website of the FTS.
From January 2004, a system of charging payments has changed in the Russian Federation for the use of natural environmental facilities (animals and water resources) - a single collection was introduced, equivalent to tax liabilities. Only objects on the specified fee are subject to the extraction and use of which is given a special permit. We will analyze the general rules for calculating and transferring the specified type of payments.
General information about the collection for the use of animal peace and water biological resources
Until 2004, instead of modern collection existed two types of payments:
- fee for use of animal objects;
- water catch quotas.
The existing system was ineffective and created prerequisites for corruption actions. The commissioned collection applies to all types of subjects, including individuals.
Concept and characteristic
The collection in question is attributed to mandatory federal payments, but is not a tax. The obligation to pay the specified type of payment applies to the entire territory of the Russian Federation, with the adoption of additional regional or local regulations not required.
Under use is the mining of these facilities and resources in natural conditions - in the forests, in the fields, in the water zones and territories, etc. Consequently, in the dilution of these objects in artificial conditions, the fee is not paid. In addition, the collection is payable in the mining of not all types of objects and resources, but only such for which specialized permit should be issued (it is issued by authorized federal departments).
Regulatory regulation
For the introduction of a new collection, in 2003, the Tax Code of the Russian Federation was supplemented by Chapter 25.1 (Art. Art. 333.1-333.7 of the Tax Code of the Russian Federation). Additionally, when calculating the amount of payment, 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 a collection or its size, however, the conditions for issuing permits and the rules for the extraction of these animals and water bodies are regulated.
Objects
The list of objects, for the withdrawal of which from the natural sphere that the collection is to be paid, regulated by Art. 333.2 NK RF:
- animal facilitiesFor the withdrawal of which from the natural environment requires a special permit - a list of such objects is approved at the federal level;
- biological Water Resourceswhich are extracted from the natural environment based on a special permission.
The facilities for which the collection is paid is not included in animals and water biological resources derived from the natural environment for personal use of small and indigenous peoples. The list of such preferential categories is also regulated by legislative acts. In addition, payment will not be charged for objects extracted by other subjects for which fisheries and hunting are the main sign of existence.
The procedure and timing of fees
Payers
In art. 333.1 of the Tax Code of the Russian Federation lists the categories of subjects on which the obligation to pay the specified collection is applied:
- , including state and municipal enterprises;
- individuals.
Recognize a fee can only be a subject that appealed for.
If the use occurs without permits, the guilty person will be obliged to compensate the damage to the natural environment in the form of penalties.
Collection problems
The main difficulties with accrual and hold collection are to be limited to animals and water and resources. Prey without permission is recognized as poaching and punishable on the norms of the Criminal Code of the Russian Federation or the Administrative Code of the Russian Federation, but it is extremely difficult to identify the fact of such a violation and establish the perpetrators.
The most valuable breeds of animal 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, the essential share of the withdrawn resources of the animal and the water world does not cover permits, and, accordingly, the collection of the Tax Code of the Russian Federation. In addition, even if there are resolution, subjects that produce resources can underestimate their volumes and quantities.
The fee for special use is described in the video below:
Payment tax
Tariffs for calculating the payment under consideration approved Art. 333.3 of the Tax Code of the Russian Federation and are defined as follows:
- for animal objects - per unit (one animal) allowed to be mined;
- for water resources of a biological nature - For one ton.
For example, for one mined elk, on which permission issued, will have to pay 1500 rubles, and for one ton of cod - 3000 rubles. For the withdrawal of young empty animals (under the age of the year) from the wild natural environment, the rate of rates increases by 50%.
If production is carried out in order to protect the population or protection against epidemiological diseases, the amount rate for the collection will be 0 rubles. Similarly, it is not necessary to pay the collection in the extraction of these objects for the purposes of the scientific research, or to determine their stocks. Separate categories of benefits are envisaged for fisheries enterprises and collective farms and other similar structures.
The amount of collection is calculated when issuing permission to prey and is listed in the budget in the form of a single or one-time payment. If the payment was carried out in the form of an advanced one-time payment, the remaining amount should be transferred to proportional shares into the budget no later than the 20th of each month during the entire validity period of the permits.
Citizens lists the collection at the location of the department, which issued a permit for mining or hunting. Business entities lists the collection for seizing objects from the water sphere on the territory where they were registered with the IFTS, and for the objects of the animal sphere - at the location of the body that issued an authorization document.
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