Fees for the use of objects of wildlife and for the use of objects of aquatic biological resources

Situation 1.

The Mikoyan LLC organization received, in accordance with the established procedure, a permit for the extraction of wildlife objects on the territory of the Republic of Tatarstan. With this permission, 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 pcs., Including 5 pcs., Up to one year old;

Capercaillie - 16 pcs.

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

RUB 1,500 / pcs. * 0 pcs. \u003d 0 rub. - for moose seized for the purpose of scientific research.

RUB 1,500 / pcs. * 10 pieces. \u003d RUB 15,000 - for moose seized for ordinary purposes.

RUB 450 / pcs. * 15 pcs. \u003d RUB 6750 - for adult boars.

RUB 450 / pcs. * 50% * 5 pcs. \u003d RUB 1 125 - for wild boars under one year old.

RUB 100 / piece * 16 pcs. \u003d 1600 rubles. - for the wood grouse.

RUB 15,000 + 6750 rub. + 1 125 rub. + 1600 rub. \u003d 24 475 rubles. - the organization must pay a collection fee for the removal of animals.

Justification.

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

According to clause 2 of Article 333.3 of the Tax Code of the Russian Federation, when withdrawing young animals (under one year old) of wild ungulates, the rates of collection for the use of objects of the animal world are set at 50 percent of the rates.

In accordance with clause 3 of Article 333.3 of the Tax Code of the Russian Federation, the tax rates for each object of the animal world specified in clause 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 threats to human life, protection against diseases of agricultural and domestic animals, regulation species composition objects of the animal world, prevention of damage to the economy, animal world and its habitat, as well as for the reproduction of objects of the animal world, 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 law Russian Federation.

Thus, for moose seized for research purposes in accordance with the legislation of the Russian Federation, the organization pays a fee at the rate of 0 rubles for each seized object. The rest of the moose will be charged at the usual rate.

Boars under one year old are subject to a duty rate of 50 percent of the rates. 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 wood grouses at the regular rate.

Answer: 24 475 rubles.

collection animal water fee

Situation 2.

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

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

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

150,000 * 0.005% \u003d 7.5 t - brine shrimp.

30,000 * 0.005% \u003d 1.5 t - gammarus.

70,000 * 0.005% \u003d 3.5 t - red mullet.

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

Artemia - 7.5 * 0% + (150,000 - 7.5) * 2000 * 0.15 \u003d 44,998 (thousand rubles).

Gammarus - 1.5 * 0% + (30,000 - 1.5) * 1000 * 0.15 \u003d 4,500 (thousand rubles).

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

The total amount of the fee will be: 44 998 + 4 500 + 18 899 \u003d 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).

Reel - 18 899 * 0.1 \u003d 1889.9 (thousand rubles).

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

Artemia - (44,998 - 4,499.8): 3 \u003d 13,499.4 (thousand rubles).

Gammarus - (4 500 - 450): 3 \u003d 1 350 (thousand rubles).

Barabul - (18 899 - 1 889.9): 3 \u003d 5 669.7 (thousand rubles).

Justification.

According to paragraph 6 of Art. 333.3 of the Tax Code of the Russian Federation, the tax 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 reproduction and acclimatization of aquatic biological resources;

Fishing for research and monitoring purposes.

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

According to clause 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, the amount of the fee for the use of objects of aquatic biological resources shall be paid in the form of a one-time and regular contributions, as well as in the cases provided for in this chapter - a lump sum.

The amount of a one-time contribution is defined as a proportion of the calculated amount of the fee, the amount of which is 10 percent.

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

The remaining amount of the fee, defined as the difference between the calculated amount of the fee and the amount of a one-time fee, is paid in equal installments in the form of regular contributions during 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.

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

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

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

The organization first pays 10% of the amount in the form of a one-time 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 fish black halibut and cod in the White Sea. The organization caught 30 tons of black halibut and 60 tons of cod.

Objective: 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 city-forming.

1. For 1 ton of black halibut, the collection is 7000 rubles.

7,000 rubles / ton * 30 tons \u003d 210,000 rubles.

For 1 ton of cod the fee is 5000 rubles.

5,000 rubles / ton * 60 tons \u003d 300,000 rubles.

The total amount of the fee: 210,000 + 300,000 \u003d 510,000 rubles.

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

Black halibut: 7,000 rubles / ton * 30 tons * 0.15 \u003d 31,500 rubles.

Cod: 5000 rubles / ton * 60 tons * 0.15 \u003d 45,000 rubles.

The total amount of the fee: 31,500 + 45,000 \u003d 76,500 rubles.

Justification.

Duty 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 tax rates for each object of aquatic biological resources specified in clauses 4 and 5 of this article, for town and settlement-forming Russian fishery organizations included in the list approved by the Government of the Russian Federation, as well as for Russian fishery organizations, including fishing artels (collective farms) are established at 15 percent of the collection rates provided for in paragraphs 4 and 5 of this article.

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

If the organization is city-forming, 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. 2 of them. went to research in accordance with the legislation of the Russian Federation. 3 pcs. of these were under one year old. Determine the amount of tax if the tax rate is 1500 rubles per animal.

a) 16,500 rubles;

b) 15,000 rubles;

c) 18,000 rubles;

d) 17250 rubles.

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

a) 82,500 thousand rubles.

b) 72,345.7 thousand rubles.

c) 11137.5 thousand rubles.

d) 12375 thousand rubles.

3. When taking young animals (up to one year old) of wild ungulates for scientific research, it will be established:

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

b) fivefold;

c) 0 rubles;

d) doubled.

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

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

Aquatic and biological resource facilities are a general formulation for defining this type of collection. Consider what it includes:

1. For catching fish, as well as other marine animals or plants.
2. Work on the creation and normalization of documentation on the composition and properties of waters used in reservoirs with fish.
3. For the implementation of fishery research, which are carried out in order to assess the stocks, as well as the further development of recommendations for optimizing the use of aquatic biological resources.
4. Implementation of cultivation of algae, molluscs, etc. in reservoirs and reservoirs of natural type.
5. Restoration of water resources in reservoirs and reservoirs that exist in natural conditions.
6. Help in adaptation to aquatic conditions for shellfish, algae, etc.

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

Collection features

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

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

The legislative framework

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

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

The emergence of the legal framework regulating the peculiarities and nuances of the tax for the use of water resources is attributed to 2004. Since then, laws have been changed and modernized. Today, the laws established in 2014 are in force.

How to calculate the payment amount? Example

The amount of the payment depends on the individual characteristics in which the individual or legal entity works. Therefore in different conditions the fee will vary accordingly. For its calculation in modern legislation, there is a special form that allows you to easily independently calculate your personal fee. This formula looks like this:

Amount of collection \u003d Interest rate * Number of objects

The interest rate is set for each type of object on which the work takes place. Thus, in order to count, it is necessary to know the area in which the fishery is being fished; the type of object being fished and the amount obtained.

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

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

Procedure for providing data

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

Kind of data	Rules, terms and features of submission
Data on the obtained permission to operate	Provided to the tax authority within 10 days after receipt. In addition to the authorization, it is necessary to provide data on the amounts due to be paid in the form of regular and one-time contributions. The data must be submitted in the form of the established sample, which can be found on the official website of the Tax Inspectorate.
Fishery performance data (by-catch)	This type of data is submitted without fail to the tax authority in the month following the month of expiry of the permit. The last date for submitting data is the 20th of this month.

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

Features of payment and terms of legislation. Example

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

There are three types of fees set for this activity:

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

Consider the following example of step-by-step calculations for each type of contribution.

1. Calculation data. The fishery is carried out in the Barents Sea for cod, the volume of catch is 200 tons, and the by-catch is 100 tons, the rate for a ton of catch is 5000 rubles, and 1 ton of by-catch is 20 rubles. The duration of the permit is 9 months.
2. The fee will amount to 1,000,000 rubles (5,000 rubles * 200 tons of cod fishing).
3. A one-time fee will be 1,000,000 * 10% \u003d 100,000 rubles.
4. Regular payments are made every month and amount to 1,000,000 - 100,000 (one-time fee) \u003d 900,000 rubles; 900,000 / 9 (months of validity of the permit) \u003d 100,000 rubles monthly fee. One-time fee \u003d 20 * 100 \u003d 2000.

Accounting for preferential categories of citizens when paying tax

The tax payers are subject to certain statutory benefits. At the same time, a number of types of benefits are known, when persons are completely exempted from paying the fee, and when they receive a discount on its payment:

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

You can clarify whether you belong to the privileged categories of citizens, you can in the district office of the tax inspection.

Frequently asked questions about water collection

Question number 1. Who should pay the set fee?

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

Question number 2. Who issues permits for the implementation of activities?

A permit for the implementation of activities is issued by the Federal Agency for Fisheries after the submission of physical legal entity the corresponding application.

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

The rate of collection is carried out by the Tax Code of the Russian Federation and depends on the area in which fishing is carried out (Barents Sea, Sea of \u200b\u200bAzov, etc.)

Question number 4. Is the issuance of permits free?

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

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

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

Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources are established by Ch. 25.1 of the Tax Code and entered into force on January 1, 2004.

Organizations and individuals, including individual entrepreneurs, are recognized as payers of fees for the use of objects of wildlife and for the use of objects of aquatic biological resources. In the Russian Federation, the use of objects of fauna and objects of aquatic biological resources is carried out on the basis of a license. With regard to objects of the animal world, the license applies to the territory of the entire state, and in relation to the object-water biological resources, the license gives the right to use them 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 \u200b\u200bthe Svalbard archipelago.

Objects of taxation are recognized as objects of the animal world and objects of aquatic biological resources, listed by n. 1, 4, 5 Art. 333.3 NC, respectively, removed from their habitat, including objects of aquatic biological resources, subject to removal from the habitat as a permitted by-catch.

The collection rates are firmly fixed and are expressed in rubles per animal or per ton of aquatic biological resources object.

The fee is not levied on objects of the animal world and objects of aquatic biological resources, the use of which is carried out to satisfy personal needs by representatives of the indigenous peoples of the North, Siberia and the Far East and persons not belonging to the indigenous peoples, but permanently residing in places of their traditional residence and traditional economic activities for which hunting and fishing are the basis of their existence.

The fee is also not charged if the use of objects of the animal world or objects of aquatic biological resources is carried out for the purposes of:

• o protection of public health, elimination of threats to human life, protection from diseases of agricultural and domestic animals, regulation of the species composition of objects of the animal world and objects of aquatic biological resources, prevention of damage to the economy, fauna, the aquatic world, as well as for the reproduction of animal objects or water worldcarried out in accordance with the permission of the authorized executive body;
• o study of reserves and industrial expertise, as well as for scientific purposes in accordance with the legislation of the Russian Federation.

The rates of the fee for the use of objects of aquatic biological resources for fishery organizations, which are city and settlement-forming, are reduced by 85% of the total rate of this fee.

Fees are paid:

• o payers - individuals, except for individual entrepreneurs - at the location of the authority that issued the license (permit);
• o payers - organizations and individual entrepreneurs - at the place of their tax registration.

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

Water tax

Since January 1, 2005, a new obligatory payment of the federal level - water tax - has appeared in the tax system of the Russian Federation. The legal basis for this tax is established by Ch. 25.2 NC.

The payers of the water tax are organizations and individuals who use water in accordance with the legislation of the Russian Federation. According to the current Russian legislation, taxable water use can be special and special.

The objects of the water tax (clause 1 of article 333.9 of the Tax Code) are: water intake from water bodies; use of the water area of \u200b\u200bwater bodies, with the exception of timber rafting in rafts and pouches; the use of water bodies without water intake for hydropower purposes; use of water bodies for timber rafting in rafts and pouches.

According to paragraph 2 of Art. 333.9 Tax Code is not subject to this tax.Large list of uses water bodies, which is due to the social significance of the latter. So, they are not recognized as objects of taxation: a fence from groundwater objects of water containing minerals and (or) natural medicinal resources, as well as thermal waters; water intake from water bodies to ensure fire safety, as well as for the elimination of natural disasters and the consequences of accidents; water intake from water bodies and the use of water areas of water bodies for fish farming and reproduction of aquatic biological resources; use of the water area of \u200b\u200bwater bodies for navigation on ships, including small boats, as well as for one-time landings (takeoffs) of aircraft; use of water areas of water bodies for state monitoring of water bodies and other natural resources, as well as geodetic, topographic, hydrographic and prospecting and survey works; special use of water bodies to meet the needs of the country's defense and state security; use of the water area of \u200b\u200bwater bodies for fishing and hunting, etc.

The taxable base for water tax is established by Art. 333.10 Tax Code and is determined by the taxpayer independently separately for each water body. If different tax rates are established for a water body, the tax base is determined by the taxpayer in relation to each tax rate. With regard to various objects of water tax, the tax base is determined as follows:

• o at water intake - as the volume of water taken from a water body during the tax period;
• o when using the water area of \u200b\u200bwater bodies, with the exception of timber rafting in rafts and pouches - as the area of \u200b\u200bthe provided water space;
• o when using water bodies without water intake for hydropower purposes - as the amount of electricity produced during the tax period;
• o when using water bodies for timber rafting in rafts and pouches - as the product of the volume of timber raft and pouches for the tax period, expressed in thousands cubic meters, and the distance of the alloy, expressed in kilometers, divided by 100.

Water pa. "J1 is paid quarterly. The rates of this tax are established in relation to each basin of rivers, lakes, seas and economic regions. A detailed list of tax rates applicable to each object of the water tax is established by Article 333.1 of the Tax Code. Tax legislation provides for an increase in tax rates for over-limit use. Thus, when water is taken in excess of the established quarterly or annual water use limits, tax rates in terms of such excess are increased five times.

The tax is paid at the location of the water body no later than the 20th day of the month following the expired tax period.

The form of control over the correctness and timeliness of payment of the water tax is a tax declaration, submitted by the taxpayer to the tax authority at the location of the object within the time period established for the payment of the tax. In addition, foreign taxpayers submit a copy of the tax return to the tax authority at the location of the authority that issued the water use license.

Last Updated 2017-10-23 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. Let us consider in what cases it must be paid by individuals and how its amount is determined.

Tax payers and taxable objects

Payers of the fee for the use of wildlife objects are individuals who receive, in accordance with the established procedure, a permit for the extraction of wildlife objects on the territory of the Russian Federation (clause 1 of 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).

Objects of taxation are objects of the animal world - animals and birds, which 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 was made for representatives of the indigenous small-numbered peoples of the North, Siberia and the Far East of the Russian Federation (according to the List approved by the Order of the Government of the Russian Federation of 17.04.2006 N 536-r) and citizens who are not indigenous peoples, but permanently residing in places of their traditional residence and traditional economic activities (according to the List approved by the Order of the Government of the Russian Federation of 08.05.2009 N 631-r), for which hunting and fishing are the basis of existence. At the same time, only such a number of harvested animals is not recognized as an object of taxation, which is necessary exclusively for meeting 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).

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

Any kind 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 24.07.2009 N 209-FZ).

The permit for the extraction of hunting resources shall indicate:

Information about the hunter and hunting ticket;

The type of hunting to be carried out;

Information about the extracted hunting resources;

The amount of harvested hunting resources;

Hunting dates and hunting locations.

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

Statements stating:

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

the type of hunting to be carried out;

information on the extracted hunting resources and their quantity;

estimated timing of the hunt;

hunting places;

intended tools and methods of hunting;

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

A document confirming the payment of the fee for the use of objects of the animal world (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 submitting applications and applications).

Note. If the applicant is a foreign citizen temporarily staying 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 the authorized body or to an environmental institution. In this case, the application must be accompanied by a duly certified copy of the concluded agreement on the provision of services in the field of hunting (clause 6 of the Procedure for submitting applications and applications).

If you have not paid the fee, you will not be issued a permit for the extraction of hunting resources.

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

Payment of the fee for the use of objects of the animal world

Hunters pay the fee when they receive a permit for the extraction of hunting resources at the location of the authority that issued such a permit (clauses 1, 3, Article 333.5 of the Tax Code of the Russian Federation).

Issue a permit for the extraction of hunting resources (hereinafter referred to as a permit) 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 having 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 entered into hunting agreements;

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

On specially protected natural areas - environmental institutions, provided for 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 collected, as well as the rates of collection are established by clauses 1 - 3 of Art. 333.3 of the Tax Code of the Russian Federation.

Note!

Wild animals 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 collection. 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 hunt in the process of hunting and the rate of collection established for these animals.

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

The hunter was given permission to shoot five wood grouses. The tax rate for one wood grouse is 100 rubles.

The fee is 500 rubles. (100 rubles x 5).

When taking young animals (under one year old) of wild ungulates, the rate of collection for the use of objects of the animal world is set at 50% of the established paragraph 1 of Art. 333.3 bets.

Example. Calculation of the amount of collection for the withdrawal of young animals

Permission has been issued to shoot five wild boars, including two individuals under one year old. The tax rate for one wild boar is 450 rubles.

The fee is:

450 RUB x 3 + 450 rub. x 50% x 2 \u003d 1800 rubles.

The tax rates are set at 0 rubles, if the use of objects of the animal world is carried out (clause 3 of article 333.3 of the Tax Code of the Russian Federation):

In order to protect public health, eliminate threats to human life, protect against diseases of agricultural and domestic animals, regulate the species composition of objects of the animal world, prevent damage to the economy, wildlife and its habitat, as well as for the reproduction of objects of the animal world, 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 in a lump sum and in full through the bank, and in its absence - through the cash office of the village or settlement local government body.

Responsibility for violation of hunting rules

Hunting without an appropriate permit for the extraction of hunting resources is recognized as illegal (clause 8 of the Resolution 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 the 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 internal waters, in the territorial sea, on the continental shelf of the Russian Federation, are recognized as payers of the fee (clause 2 of article 333.1 of the Tax Code of the Russian Federation).

Duty rates for each object of aquatic biological resources are established by clauses 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 sports fishing on 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 organizing amateur and sports fishing, since in such cases the payers of the fee are these organizations (Letter of the Ministry of Finance of Russia dated January 31, 2007 N 03-06-05-03 / 1).

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Since January 2004, the system of collection of payments for the use of natural environment objects (animals and water resources) has changed in the Russian Federation - a single tax has been introduced, which is equal to tax obligations. This fee is levied only on objects for the extraction and use of which a special permit is issued. Let's 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 objects;
• catch quotas for water resources.

The existing system was ineffective and created preconditions 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 applies to the entire territory of the Russian Federation, while the adoption of additional regional or local regulations is not required.

Use is understood as 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 agencies).

Regulatory regulation

For the introduction of the new tax, in 2003 the Tax Code of the Russian Federation was supplemented with 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 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 withdrawal of which from the natural sphere 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 - the list of such objects is approved at the federal level;
• biological water resources, which are extracted from the natural environment on the basis of special permission.

The composition of the 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-numbered and indigenous peoples. The list of such preferential categories is also regulated by legislative acts. In addition, no fee will be charged for objects extracted by other entities, for which fishing and hunting are the main features of their 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 subjects that are subject to the obligation to pay the specified fee:

• , including state and municipal enterprises;
• individuals.

Only the entity that applied for can be recognized as the payer of the fee.

If the use takes place 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 the accrual and withholding of the fee are in the unlicensed use of animals and water bodies and resources. Extraction without permission is recognized as poaching and is punished according to 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 establish the perpetrators.

The most valuable breeds of animals and water bodies are harvested in hard-to-reach places, where law enforcement or other authorized bodies are absent on an ongoing basis. For this reason, a significant share of the withdrawn resources of the animal and water world is not covered by permits, and, accordingly, by the tax under the Tax Code of the Russian Federation. In addition, even with a permit, the entities extracting resources may underestimate their volume and quantity.

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

Payment of tax

The 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 prey;
• for biological water resources - for one ton.

For example, 1,500 rubles will have to be paid for one moose caught for which a permit has been issued, and 3,000 rubles for one ton of cod. For the removal of young ungulates (up to one year old) from the wild, the rate increases by 50%.

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

The amount of the fee is calculated upon issuance of a mining permit and transferred to the budget in the form of a one-time or one-time payment. If the payment was made in the form of a one-time advance 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 validity period of the permit document.

Citizens transfer the fee to the location of the agency that issued the mining or hunting permit. Business entities transfer the fee for the withdrawal of objects from the water sector in the territory where they were registered with the IFTS, and for the objects of the animal sphere - at the location of the authority that issued the permit.