Rates of fees for the use of objects of the animal world. Fee for the use of wildlife and aquatic biological resources in Russia

Since January 2004, the system of collecting payments for the use of facilities has changed in the Russian Federation natural environment(animal and water resources) - a single fee was introduced, equivalent to tax liabilities. This fee is levied only on objects for the extraction and use of which a special permit is issued. Let's analyze general rules calculation and transfer of 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 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.

Specified acts federal significance they 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 when the specified objects are mined 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. Subjects entrepreneurial activity 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

The 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 withdrawn 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 of article 333.2, clause 1 of article 333.3 of the Tax Code of the Russian Federation).

An exception is made for representatives of the indigenous peoples of the North, Siberia and Far East of the Russian Federation (according to the List approved by Decree of the Government of the Russian Federation of 04.17.2006 N 536-r) and citizens who are not related to indigenous peoples, but permanently residing in places of their traditional residence and traditional economic activities (according to the List approved by Decree 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, 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 (clauses 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 fixed hunting grounds - legal entity and an individual entrepreneur who has concluded hunting agreements;

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

On specially protected natural areas- nature protection institutions stipulated by the legislation on specially protected natural areas.

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 Supreme Court RF dated 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 facilities 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 recreational 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 recreational 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).

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Introduction

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

1.1 Taxpayers

1.2 Object of taxation

1.3 Tax rates

2. Tax calculation procedure

3. Procedure and terms for paying the fee

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

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

Conclusion

List of used literature

Introduction

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

Taxpayers of fees for the use of wildlife objects are organizations and individuals who receive, in accordance with the established procedure, a license (permit) for the use of wildlife objects on the territory of the Russian Federation. Payers of fees for the use of objects of aquatic biological resources are organizations and individuals who receive, in accordance with the established procedure, a license (permit) for the use of objects of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the area of ​​the Spitsbergen archipelago.

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

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

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

1.1 Taxpayers

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

The payers of the fee for the use of objects of aquatic biological resources (hereinafter referred to in this chapter as payers) are organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, a permit for the extraction (catch) of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the area of ​​the Spitsbergen archipelago.

1.2 Object of taxation

The objects of taxation are:

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

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

Objects of the animal world and objects of aquatic biological resources are not recognized as objects of taxation, 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 of the Russian Federation (according to the list approved by the Government of the Russian Federation) and persons who are not related to the 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. Such a right applies only to the number (volume) of objects of the animal world and objects of aquatic biological resources, extracted to meet personal needs, in places of traditional residence and traditional economic activities of this category of payers. Limits on the use of wildlife objects and limits and quotas on the extraction (catch) of aquatic biological resources to meet personal needs are established by the executive authorities of the constituent entities of the Russian Federation in agreement with the authorized federal executive authorities.

1.3 Tax rates

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

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

Name of the animal world object	Fee rate in rubles (per animal)
Musk ox, a hybrid of bison with bison or livestock
Bear (excluding Kamchatka populations and white-breasted bear)
Brown bear (Kamchatka populations), white-breasted bear
Noble deer, elk
Sika deer, fallow deer, bighorn sheep, Siberian 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, big chakra, moorhen

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

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

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

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

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

Name of the object of aquatic biological resources	Duty rate in rubles (per ton)
Far East basin (internal sea ​​waters, territorial sea, exclusive economic zone of the Russian Federation continental shelf of the Russian Federation in the Chukchi, East Siberian, Bering, Okhotsk, Japan seas and the Pacific Ocean)
Pollock of the Sea of ​​Okhotsk, halibut, pink salmon
Pollock from other fishing areas
Cod, Amur autumn chum salmon
Herring of the Bering Sea, herring of the Sea of ​​Okhotsk in the spring-summer period
Herring of other areas and timing of fishing
Sea bass, coal
Smelt, char
Keta, coho salmon
Chinook, Sima
Sturgeons*
Flounder, navaga, capelin, anchovy, likoda, grenadier, polar cod, lemonma, gobies, dogfish, gerbil, sharks, rays, mullet fish, others
Kamchatka crab of the western coast of Kamchatka, North Sea of ​​Okhotsk king crab, king crab of other fishing areas, blue crab, birdie snow crab from the Sea of ​​Okhotsk, opilio snow crab
crab
Birdie snow crab from other fishing areas
Snow crab angulatus, red snow crab
Verrilla snow crab, tannery snow crab, cowezi crab
Spiny crab of the southern Kuril Islands
Spiny crab from other fishing areas
Crab hairy quadrangular region of southeastern Sakhalin and Aniva Bay of the Sea of ​​Okhotsk zone and southwestern Sakhalin of the Sea of ​​Japan zone
Hairy quadrangular crab other fishing areas
Sea shrimp, Northern Bering Sea shrimp
Northern shrimp
Herbal shrimp
Shrimp comb
Other types of shrimp
Squid subzone of Primorye
Octopuses
Scallop
Other mollusks (mussel, spizula, coobicula and others)
Cucumaria
Sea urchin gray
Sea urchin black
Other sea urchin (fawn, multi-spined, green and others)
Seaweed
Other aquatic biological resources
Northern Basin (White Sea, internal sea waters, territorial sea, the exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation in the Laptev, Kara and Barents Seas and the area of ​​the Spitsbergen archipelago)
Atlantic salmon (salmon)
Pink salmon, flounder, vendace, smelt, navaga, catfish
Czech-Pechora and White Sea herring
halibut black
Sea bass
Arctic cod, capelin, lumpfish, European gerbil, stellate stingray, polar shark, menek, others
king crab
Shrimp northern, sea urchin green
Shrimp bear cub
Other shrimps (euphausiids), other molluscs
Scallop
Cucumaria
Seaweed
Baltic basin (internal sea waters, territorial sea, the exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation in the Baltic Sea, Vistula, Curonian and Finnish bays)
Herring (herring), Sprat (sprat), Vendace, bream, pike, burbot, stickleback, roach, smelt, ruff, smelt, sabrefish, rudd, silver bream, others
Atlantic salmon (Baltic salmon)
Whitefish, zander
Turbot flounder, perch
Flounder of other species
Rybets (raw)
Caspian Basin (areas of the Caspian Sea in which the Russian Federation exercises jurisdiction over fisheries)
Sprat (anchovy, big-eyed, common), Herring Rudd, tench, perch, crucian carp, other freshwater by-catch
Large part (mullet, sable, bream, carp, catfish, silver bream, pike, others, except for pike perch and kutum)
Pike perch, kutum
Sturgeons*
The Azov-Black Sea basin (internal sea waters and the territorial sea, the exclusive economic zone of the Russian Federation in the Black Sea, areas Sea of ​​Azov with the Taganrog Bay, in which the Russian Federation exercises jurisdiction over fisheries)
Pike perch, mullet of all kinds
Flounder-Kalkan
Bream, ram
Hamsa, sprat, sprat (sprat)
Rybets (raw), red mullet
Herring, pilengas
Sturgeons*
Skat, sabrefish, katran shark, horse mackerel, sablefish, gobies, skafarka, whiting, others. Other aquatic biological resources (molluscs, algae)
Inland water bodies (rivers, reservoirs, lakes)
Sturgeons*
Atlantic salmon (Baltic salmon, salmon), chinook salmon, Amur autumn chum salmon, coho salmon, nelma, taimen, sockeye salmon, eel
Keta, sima, trout
Baikal white grayling, broad whitefish, muksun
Kunja, Dolly Varden, Char, Paliya, All kinds of trout, lenok, whitefish, omul, pyzhyan, peled, barbel, blackback, fish (raw), asp, grayling, shemaya, kutum, catfish, lamprey
Grass carp, asp, silver carp, catfish r. Volga Large part (except zander)
Pike perch, gammarus, crayfish
Ripus, ram, roach, vendace
Other objects of aquatic biological resources

*The fee is charged in case of permitted fishing

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

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

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

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

Fisheries for research and control purposes.

2. Calculation ordertax

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

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

3. Procedure and terms for payment of fees

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

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

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

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

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

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

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

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

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

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

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

4. Presentation order reducedlicensed authorities

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

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

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

collection use animal aquatic

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

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

Set-off or refund of fees for unrealized permits for the extraction of wildlife objects is carried out in the manner established in the Tax Code of the Russian Federation, subject to the submission of documents, the list of which is approved by the federal tax authority.

Organizations and individual entrepreneurs using objects of aquatic biological resources under a permit for the extraction (catch) of aquatic biological resources, 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 the extraction (catch) of aquatic biological resources. resources, collection amounts to be paid 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 removal 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 deadline for paying a one-time fee, according to the form approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

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

Conclusion

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

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

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

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

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

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

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

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

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

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

List of used literature

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

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

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

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

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

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

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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 legislative acts RF" allows you to extract resources through hunting.

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

1. In hunting agricultural lands. To obtain a license, a legal entity or the owner of an enterprise must conclude a hunting agreement.
2. In hunting grounds that are in the public domain. The Special Committee for Housekeeping issues permits to the constituent entities of the Russian Federation.
3. 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 conducted in the 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 taken from its natural habitat is taxed.

Fee rates. Calculations

Fee rates are approved, regardless of the location of a particular living creature on the territory of Russia. Hunting for a water shepherd or moorhen will cost 20 rubles. This is the minimum size. The maximum is charged for hunting a musk ox and a bison-bison hybrid. This is 15,000 rubles for 1 living creature. reference Information on the 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 fisheries in the settlements. The list of settlements is approved by the Government of the Russian Federation. Fishing artels can also count on 15% of the rate.

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

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

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

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

Payment order

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

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

Documentation

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

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

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

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

Refund fee

Citizens of the Russian Federation (individuals) cannot count on a refund of the amount overpaid for the fee. The owner of the enterprise and the legal entity can apply for a credit or refund of the fee. This fact is reflected in paragraph 1 of Art. 333.7 of the Tax Code of the Russian Federation. Upon expiration of the certificate, legal entities have the right to demand a refund of the fee from the tax authority that issued it. The reason is that the license was not used (the hunting permit has not been implemented).

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

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

Art. 78 of the Tax Code of the Russian Federation states that the payer 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.

Last update 2019-05-04 at 08:17

Russian hunters are faced with regular changes in hunting legislation, incl. with an increase in taxes, fines and other payments for both legitimate users of natural objects and poachers. What is the fee for the use of wildlife and aquatic biological resources today - in 2019?

Fee rates for the use of wildlife objects

The tax fee for the use of wildlife objects is regulated by Chapter 25.1 of the Tax Code of Russia. general information about him:

• both individuals and organizations pay if they use the specified facilities;
• there is no tax base for collecting for the use of wildlife objects: there is an object (animal or water resources) and rates; calculation is carried out by multiplying the rate by the number of objects;
• the amount of the fee for the use of wildlife objects is paid even before the hunt - before obtaining a permit (license), i.e. to obtain this document, the applicant presents a receipt of the amount paid.

Therefore, you need to plan where, whom and in what quantity you want to shoot in advance. When applying for a license, you need to submit an application indicating all these parameters, and during hunting it is forbidden to take animals that are not included in the permit.

Fee rates for the use of wildlife in 2019 can be found 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.

Deadline for payment of the fee for the use of wildlife objects

1. Here you can see not only the fee, but also other payments. Select a payer category.