The system of taxes and payments in force in the Russian Federation related to the operation natural resources, is somewhat different from that provided for by the Tax Code of the Russian Federation. The introduction of the second part of the Code in full will lead to streamlining the current system of payments, today regulated by a very large number of normative acts of various legal force.
The role of all payments for the use of natural resources below in income budget system Russia is relatively small. In 1999, they accounted for 5.7% of the total revenues of the consolidated budget, and according to the results of the first half of 2006 - 6.2%. Strictly speaking, payments related to the exploitation of natural resources should also include excises on oil and natural gas, which we considered earlier, as well as the planned introduction of a tax on additional income from hydrocarbon production. This tax is specified in Art. 13 of the first part tax code RF, however, the corresponding chapter of the second part of the Code, which should regulate the procedure for calculating and paying this tax, has not yet been adopted, therefore this tax until it works.
In terms of revenues to the budget system, the most significant of the payments for the use of natural resources are payments for the use of subsoil, deductions for the reproduction of the mineral resource base and land tax. These three categories of payments accounted for more than 94% of all resource payments in 2003.
In a number of countries with market economy for which revenues associated with the exploitation of natural resources play a significant role in the revenues of the budget system, the term “royalties” is usually used to refer to a part of these revenues, in a broad sense meaning compensation paid to the owner of the rights to use property: a patent, copyrighted materials law, or natural resources. The use of the term "royalty" in relation to part of the income derived by the state from the exploitation of natural resources is associated with the presence in these countries of legally two types of land and, accordingly, with two types of legal status of natural resources.
Mineral resources can be developed on lands owned by the state - the federation or its subjects (states, provinces). In relation to companies that develop minerals on these lands, the regime is not applied to taxation, but to the withdrawal or receipt of royalties, compensation to the owner (state) of his rights to use the resources.
The second category of lands (in terms of their legal status) are lands that are in private (or free) possession. In this case, the state uses special taxes on extractive companies, which allow them to extract economic rent.
These two systems, which in general can be called taxation systems (although legally the first of them is not), are quite close in their characteristics and form an approximately equal level of taxation of companies that develop minerals on public and private lands. Moreover, quite often the regimes for establishing specific rates of taxes and royalties practically coincide.
The land may be in state ownership, but the development of minerals is usually carried out by private companies (private capital), acquiring the rights to develop and exploit the corresponding mineral resources from their owner, the state. An essential condition Acquisition of these rights is the reservation of part of the extracted resources as a royalty for the owner of natural resources - the state.
This part (royalties) can be directly supplied to the owner of the resources in the form of a part of the produced oil, for example, or sold (realized) by the producer in the interests of the owner. In this case, the producer acts as an agent of the government for the sale of the part of the extracted minerals owned by the government. In fact, we are talking about transferring to the government a certain amount of funds received from the sale of part of the produced volume of the resource, in the form of royalties. Russian tax system does not use this term. Nevertheless, some analogies with him and the phenomena he describes can be traced within the framework of the current scheme of payments for natural resources.
Let us consider some types of payments for natural resources in more detail.
Payments for the use of subsoil.
Legal basis regulating the procedure for the protection, use and economic conditions exploitation of the subsoil are regulated by the Law of the Russian Federation dated February 21, 1992 “On Subsoil”, subject to subsequent amendments and additions. Head of the second part of the Tax Code of the Russian Federation, which defines the main provisions and the procedure for calculating the tax on the use of subsoil, has not yet been adopted, therefore, until the adoption and enactment of this part of the Tax Code of the Russian Federation, the Law on Subsoil is the legislative basis for regulating this category of resource payments.
The subsoil payment system includes the following main elements:
Fee for participation in the competition and issuance of a license;
Payment for obtaining the right to use subsoil. In turn, this group of payments is divided into:
Payments for the right to search for mineral deposits, their exploration and development;
Payments for the right to build and operate underground structures not related to the extraction of minerals:
Payment for the use of subsoil;
Deductions for the reproduction of the mineral resource base.
Taxpayers of payments for the use of subsoil are entities entrepreneurial activity regardless of the form of ownership, including legal entities and citizens of other states who carry out:
Search and evaluation of mineral deposits;
their intelligence; mining, including the use of waste from mining and related processing industries;
Construction and operation of underground facilities not related to mining.
In fact, this provision determines not only the subject of taxes (payments), but also the object of taxation - the types of activities in which the obligation to pay this tax (taxes and payments) arises.
The Subsoil Law identifies certain categories of entities subject to exemption from payment of payments for subsoil. These include, in particular:
Owners, owners of land plots engaged in the extraction of common minerals and groundwater on a land plot owned or leased by them directly for their needs;
Subsoil users conducting regional geological and geophysical work, geological survey and other work on the general geological study of the subsoil, geological work on earthquake prediction and the study of volcanic activity and other work carried out without significant violations of the integrity of the subsoil;
Subsoil users who have received subsoil plots for the formation of geological objects;
They can be exempted from payments by decision of the licensing authorities, organizations in the development of minerals that are in difficult mining and geological conditions or of reduced quality, and some other categories of entities.
Let's consider some types of payments in a little more detail.
Payments for the right to prospect and evaluate deposits
The object of taxation in this case is prospecting and exploration work. The tax base for these payments is determined as the contractual (estimated) cost of the specified work. Upon completion of prospecting and exploration work, the amounts of payments are adjusted taking into account their actual cost.
This category of payments is of a regular nature and is collected during the course of prospecting. Payments depend on the duration of the work and the area on which they are carried out. The minimum payment amount is 1% estimated cost prospecting and exploration, and the maximum - 2%. The exact amount of payments depends on the type minerals, economic and geographical conditions of the area where the work is being carried out, the size of the subsoil plot, the degree of geological exploration of the territory, the degree of risk and is established by the providing bodies; license to carry out these activities.
With a significant area of the nature of the work carried out on the search and evaluation of deposits, the amount of payment is determined depending on the unit payments per 1 km2 of area per year. Specific payments for 1 km2 per year are calculated by dividing the payment (1-2% of the estimated cost of work) by the area of the allocated territory and the period of work in years. When returning a part of the explored area, the subsoil user is released from further payment for it.
When conducting exploration work, the payment rates are slightly increased and are already 3% (minimum) and 5% (maximum). When extending the period of prospecting or exploration work, the previously established rate of payments is increased by 1.5 times.
All payments for the right to prospect and explore mineral deposits go to the budgets of the municipalities in whose territory these works are carried out.
Mining payments.
They are carried out in two forms - a one-time payment and subsequent regular payments. A one-time payment is determined upon granting a license for the right to use subsoil or in another established procedure for granting subsoil for use. The amount of a one-time payment should not be less than 15% of the amount - a regular payment, based on the average annual design capacity of the mining enterprise.
Regular payments are made from the start of production and continue throughout the entire period of the license. These payments are determined as a share of the cost of the extracted mineral raw materials, taking into account the standard losses of minerals in the bowels, and are subject to inclusion in the cost of production. Thus, the tax base for calculating regular payments for the extraction of minerals is determined as the cost of the extracted minerals, excess losses during extraction, used waste from mining and related processing industries. At the same time, the cost of the extracted raw materials is calculated at the selling prices of marketable products made from it, excluding VAT and excises.
When selling commercial products of a higher degree of technological processing of mineral raw materials (concentrates, pellets, metals, etc.), the amount of payments is adjusted by a reduction factor, which is determined by the ratio of the cost of extracted minerals to the cost of sold products of their processing.
This reduction factor does not apply if processing technologies are used to achieve the required quality of the mineral raw material or if these technologies have been accepted as the main methods of extraction of raw materials during licensing.
The specific amounts of regular payments are determined for each deposit based on the established levels, taking into account the type of mineral, the quantity and quality of the reserve, the natural-geographical and mining conditions, the assessment of the risk of subsoil users and the profitability of development.
Regular payments for excess losses in the extraction of minerals are doubled compared to the base rate. They are carried out once a year based on the results of mine surveying measurements of reserves redeemed in the bowels and are not related to production costs, but to net profit after tax, i.e. paid by the enterprise from the profit remaining at its disposal after taxes.
The amount of payments for the use of subsoil in the development of deposits of common minerals and mineral water is established by decisions of the authorities of the constituent entities of the Russian Federation.
Payments for the use of waste from mining and related processing industries are established upon licensing in the amount of 25-50% of the amount of payments for the extraction of the corresponding mineral.
One of the benefits when making payments to the budget for the use of subsoil is the possibility of receiving a discount on the depletion of subsoil. It may be provided to the subsoil user:
Mining a scarce mineral at low economic efficiency development of a deposit, objectively conditioned and not related to violations of the conditions for the rational use of explored reserves;
In the case of extraction of a mineral from residual reserves of reduced quality (the exception is the deterioration of the quality of reserves as a result of selective selection of the deposit).
The decision to apply the depletion allowance is made by the licensing authority with the participation of the Gosgortekhnadzor of Russia
after examination of mining and economic and feasibility studies I. The established rate, taking into account a discount of no more than 6, must be below the minimum level of payments established by the Government of the Russian Federation.
Payments for the use of the forest fund.
The Forest Code of the Russian Federation, which entered into force on February 4, 1997, regulates the entire set of relations regarding the exploitation of the Russian forest fund. It establishes the following system of payments for the use of forest resources:
Forest taxes;
Rent;
Fee for standing timber.
In accordance with the Forest Code of the Russian Federation, those types of use of the forest fund that require documentation according to established order. It is not paid for citizens to stay in the forests for recreation, picking mushrooms, nuts and other food products for personal needs, medicinal and technical raw materials, to participate in cultural, recreational, tourist and sports events, since this kind of forest use does not require any permission .
Forest taxes include various types of payments for the use of forest resources:
For timber harvesting;
For the preparation of resin;
For the harvesting of secondary forest resources (stumps, bark, birch bark, etc.);
For secondary forest management (haymaking, grazing, placement of beehives and apiaries, etc.);
For the use of forest fund plots for the needs of the hunting economy;
For the use of forest fund plots for research purposes;
For the use of forest fund plots for cultural and recreational purposes.
Forest Fund plots can be used both with and without withdrawal of forest resources.
Payers of forest taxes are all users of the forest fund, with the exception of tenants (who pay rent), as well as persons who have been granted privileges for paying taxes. The number of persons who have privileges when using the forest fund for their own needs, in accordance with the Forest Code, includes:
Participants of the Second World War, as well as citizens to whom social guarantees and benefits of participants in the Second World War are extended by law;
Disabled people of I and II groups;
Pensioners living in rural areas;
Persons affected by natural disasters;
Peasant (farming) households;
Representatives of small indigenous peoples.
The authorities of the constituent entities of the Russian Federation have been granted the right to establish standards for the volume of forest use for their own needs.
Forest taxes may be levied in the form of both monetary payments and part of the harvested forest resources or other products produced by the user, the performance of certain works or the provision of any services. The form of making forest taxes is indicated in the permit document for each object of use.
The main, most frequently used documents granting the right to use the forest fund are logging and forest tickets.
A logging ticket is a document that gives its owner the right to harvest and remove wood, resin and secondary forest materials.
Forest ticket - a document giving the right to carry out side forest uses. It indicates the place, size, terms of use of forest fund plots, conditions for the use and the amount of payment.
The amounts (rates) of forest taxes are established per unit of product (resource) obtained from the use of the forest fund, or per unit of its exploited area. For example, when harvesting dead wood, tax rates are set per cubic meter of wood allowed for release, and when allocating for use land plot for the production of crops or hay - per unit area.
The rates of forest taxes are established by the state authorities of the constituent entities of the Russian Federation in agreement with the territorial and federal forest management bodies in the relevant constituent entities of the Federation or are determined by the results of forest auctions.
Forest taxes are levied for short-term use of forest fund plots. But forest fund plots can be leased from 1 to 49 years for one or more types of forest use. In this case, rent will be paid, not forest taxes.
The rent is charged for the same types of forest use as forest taxes. An exception is the use of forest fund plots for scientific research purposes, which is not provided for by the current legislation on the lease of forest fund plots. It is also not allowed to lease forest fund plots in the territories of state natural reserves. Based on the definition rent the amount of the relevant forest tax is taken and increased (may increase) by the amount of rent payments, taking into account the location of the leased area.
Rental rates are subject to periodic review depending on the revision of the minimum rates of forest taxes. At the same time, the procedure for revising rates should be reflected in the lease agreement being concluded.
When transferring forest fund plots for the needs of a hunting economy, rental rates are set according to the actual quality of the hunting grounds leased out. For plots leased for cultural, recreational, tourist and sports purposes, the rent is calculated based on the expected expenses of the tenant and the standard profitability for this type of activity. At the same time, the tenant has the right to free-of-charge intermediate-use felling with the appropriation of harvested wood.
The third type of payments established by the Forest Code of the Russian Federation is payment for standing wood. It is paid by any loggers (except tenants) who receive logging tickets.
The system of payment rates for standing timber is constructed as follows:
The Government of the Russian Federation sets minimum rates for wood;
They are established separately for the main forest (forest-forming) species and for non-main forest species and are differentiated according to the forest tax belts;
All minimum rates are differentiated by groups of forest species, commercial and firewood, with the division of wood by size, and also depending on the distance of hauling;
The state authorities of the constituent entities of the Russian Federation, in agreement with the territorial bodies of the Federal Forestry Service (Rosleskhoz), establish specific rates of payment for standing timber.
The minimum rates are calculated for clear cuts with root stock per 1 ha ranging from 100.1 to 150 dense cubic meters and slope inclination up to 20°. In other cases, adjustment coefficients are applied to the minimum rates. Minimum rates are also adjusted:
By quarters (tracts), taking into account the distance from the center of the quarter to the loading point;
According to planting stocks and terrain;
According to the state of plantings.
As can be seen from this far from complete list of elements that determine the specific rates of payment for the release of standing wood, the system is quite complex and very detailed.
Part of the forest taxes and rent (within the minimum rates) is credited to the federal budget and the budgets of the constituent entities of the Russian Federation (in the ratio of 40:60). The rest of the income, calculated as the sum of the excess of specific rates established by the constituent entities of the Russian Federation over the minimum rates, goes to the forestries federal body forestry management is equivalent to budget funds and is used for the needs of forestry.
All payments for the use of the forest fund are included in expenses and are deductible when determining profit (income) for calculating profit (income) tax.
Water tax.
The Water Code of the Russian Federation establishes a system of payments for the use of water bodies, which includes a water tax and a fee directed to the restoration and protection of water bodies. Water tax applies in accordance with Art. 13 of the Tax Code of the Russian Federation to federal. Until the entry into force of the relevant chapter of the second part of the Tax Code of the Russian Federation, which regulates legal relations in the field of water tax, the procedures for its calculation and payment are based on the Law of the Russian Federation "On payment for the use of water bodies" and a number of by-laws.
Object of taxation water tax(object of payment for the use of water bodies) is the use of surface water bodies, inland sea waters, the territorial sea of the Russian Federation with the use of structures, technical means or devices for the purposes of:
Water intake from water bodies for use in manufacturing technological process and for their own economic, drinking and household needs;
Satisfying the needs of hydropower in water;
Use of the water area of water bodies for rafting, mining, organization of recreation, placement of swimming facilities, communications and other purposes and works;
Reset Wastewater into water bodies as a result of production and other activities, domestic wastewater, etc.
The use of water bodies for the purposes of:
Water intake for elimination of natural disasters; - water intake by agricultural enterprises and (or) peasant farms for irrigation of agricultural land, centralized water supply for livestock complexes and some other purposes. This provision is valid until 01.01.03;
Water intake for fish farming and reproduction of aquatic biological resources;
State monitoring of water bodies;
Dredging and other works;
Some others.
Water tax payers are organizations and entrepreneurs that directly use water bodies using structures, technical means or devices. All these types of use are subject to licensing in the manner prescribed by law.
Entrepreneurs who use the water area of water bodies for the extraction of minerals, including peat, sapropel, etc., can also be payers of the water tax; for construction, drilling, repair and survey work in a water body (except for water protection), as well as in a number of other cases.
The taxable base is determined by the legislation depending on the type of use:
The volume of water taken from the water body;
The volume of products (works, services) produced when using a water body without water intake (used for hydroelectric power plants, where the tax base is the amount of generated electricity; for payers who carry out timber floating, the tax base will be the volume of floated wood);
The area of the water area of the used water bodies;
The volume of wastewater discharged into water bodies.
A special government decree establishes the rates of payment for the use of water bodies, both minimum and maximum for river basins, lakes, seas and economic regions, and depending on the nature of use, the type of water body and the type of payment for use:
Surface water bodies (for the purpose of water intake and wastewater discharge);
the territorial sea of the Russian Federation and internal sea waters (for water intake, for the used water area, for wastewater discharge); - surface water bodies for the purposes of hydropower and timber rafting without the use of ship traction (separately for power generation and separately for wood alloy);
Water areas of surface water bodies.
So, for example, in the North-Western economic region for the Volga basin, a minimum rate is set for 1 thousand cubic meters. m of water intake 64 rubles. and maximum - 89 rubles. In the Central region for the Volga basin, these rates are 61 and 88 rubles, respectively. Similarly, the rates for wastewater discharges within the established limit also vary. For the North-Western region and the Volga basin, the minimum rates are 8.9 rubles, and the maximum rates are 10.8 rubles per 1 thousand cubic meters. m reset. AT Central region in the basin of the same river, the rates are 8.9 and 16.6 rubles. for 1 thousand cubic meters m reset respectively. The highest rates are set for the Baikal basin (93 - 176 rubles per 1 thousand cubic meters), and the lowest - for the Lena basin in the Far East economic region(30 - 74 rubles per 1 thousand cubic meters).
Specific rates of payment for the use of water bodies are determined by the state authorities of the constituent entities of the Russian Federation. At the same time, it was established that the rates of payment for the use of water bodies for the supply of water to the population should not exceed 30 rubles. for 1 thousand cubic meters m of collected water.
The indicated rates apply to the volume of water intake within the established limits. If an organization exceeds water intake or wastewater discharge limits, then the applicable rates are increased five times.
Environmental payments (environmental tax).
In Art. 13 of the Tax Code of the Russian Federation indicates the presence in the composition federal taxes environmental tax. However, the chapter of the second part of the Tax Code of the Russian Federation, which should regulate this tax, has not yet been adopted, therefore, until its adoption, a system of environmental payments operates, which is mainly regulated by regulatory by-laws, based on the Law of the Russian Federation "On Environmental Protection".
The main payments include the following environmental payments:
For emissions of pollutants (including from stationary and mobile sources);
For discharges of pollutants into water bodies;
For waste disposal;
For other types of harmful effects on the environment.
Taxpayers of environmental payments are organizations that emit and discharge pollutants, dispose of waste and engage in other activities that adversely affect the environment. These types of activities and operations, respectively, form the object of taxation.
The tax base for these payments is defined as an assessment of the amount of harmful impact on the environment, which is expressed in physical units (for example, in tons).
Standards (basic) fees are set in rubles per 1 ton for 217 types of pollutants emitted into the atmosphere by mobile and stationary sources of pollution, and for 198 types of pollutants discharged into surface and underground water bodies. Basic payment standards have been approved. for waste disposal depending on their toxicity. The payment standards are set in three stages:
At the first stage - for emissions, discharges of pollutants, waste disposal and other types of harmful effects within the limits of permissible standards;
At the second stage - for emissions, discharges of pollutants, waste disposal, other types of harmful effects within the established limits (in excess of permissible standards);
At the third stage - for emissions and discharges of pollutants that exceed the established limits.
With the transition to each subsequent step, the rates of standards increase five times.
The subjects of the Federation have been granted the right, with the participation of the territorial bodies of the Ministry of Ecology of Russia, to establish differentiated rates of payment for environmental pollution based on the basic standards of payment and coefficients, as well as to adjust the amount of payments by nature users, taking into account the development of funds by them for the implementation of environmental protection measures. The executive authorities of the constituent entities of the Russian Federation have the right to reduce the amount of fees for environmental pollution or exempt from it individual organizations in the socio-cultural sphere, as well as organizations financed from federal budget. Since the basic norms for payment for environmental pollution were established quite a long time ago (back in 1992), since 1993 their annual indexation has been applied, based on inflation rates. Thus, in 1993 the fee indexation coefficient was 3, in 1998 48, and in 1999 62 to the base value of the pollution fee standard.
Payment for standard and excess emissions and discharges of harmful substances, waste disposal is transferred by enterprises in the amount of 90% of the established amounts to targeted budgetary environmental funds (federal and constituent entities of the Russian Federation), and in the amount of 10% - to the federal budget.
The amount of payment for standard emissions and discharges of harmful substances is attributed by enterprises to production costs and is deductible when forming taxable profit. In contrast to them, fees for excess and above-limit emissions and discharges are paid by enterprises from the profits remaining with them after paying income tax. Thus, for excess emissions, the enterprise is fined not only with a higher (5 and 25 times) rate, but also with the fact that, in fact, these amounts must also pay income tax.
Solomatina I.E., expert in the field of environmental economics of the Ministry of Ecology and Environmental Management of the Moscow Region
Taxes and payments for the use of natural resources are carried out in accordance with the Tax Code of the Russian Federation, the Law of the Russian Federation "On the Federal Budget for 2003" and a number of legislative and regulatory acts of the Russian Federation. Currently, there are the following types of taxes and payments for the use of natural resources:
All of the above taxes and fees apply to federal taxes with the exception of land tax, this is a local tax.
Payments for the use of the forest fund
Payments for the use of the forest fund are made on the basis of:
Organizations are recognized as payers for the use of the forest fund, individual entrepreneurs and individuals who use the forest fund of the Russian Federation. In accordance with the Forest Code of the Russian Federation, types of forest use are paid, which require the execution of relevant title documents. No fee is charged for general nature management in forests: stay for the purpose of recreation, collection of wild fruits, berries, transfer of plots to free use and others that do not require special permission.
Payment types for the use of the forest fund are defined by the Forest Code of the Russian Federation - these are forest taxes and rent. Forest taxes are levied for short-term use of forest fund plots, rent - for renting forest fund plots for longer periods.
Forest taxes and rent are charged for:
The use of the forest fund, carrying out government bodies forestry management forestry activities, forest surveys, research and design work for the needs of forestry, as well as the implementation of cutting areas for control and trace strips, communication lines, other engineering structures or facilities in the border area.
Participants of the Great Patriotic War, invalids of groups I and II, pensioners, persons affected by natural disasters, migrants, farms, etc. are exempted from payment for the use of the forest fund.
The minimum rates of payment for standing timber and the procedure for their application are established by Decree of the Government of the Russian Federation of February 19, 2001 No. 127. These rates are still valid at the present time, taking into account the coefficient of 1.12, adopted by Federal Law No. 194-FZ "On the Federal Budget for 2002".
For all other types of forest use (except for the release of standing timber), the rates of forest taxes are established by the state authorities of the constituent entity of the Russian Federation.
The minimum rates are set in rubles per unit of used forest resource or per unit area (hectare) of forest fund plots in use.
Payments for the use of the forest fund in the amount of the minimum rates of payment for standing wood, in the amount of 100%, go to the budget of the constituent entity of the Russian Federation according to the codes budget classification 1050401 - forest taxes and 1050402 - rent.
In accordance with Federal Law No. 176-FZ "On the federal budget for 2003", funds received in excess of the minimum rates for standing timber, fees for other types of forest use, as well as fees for the transfer of forest land to non-forest land are credited in the amount of 50% to revenues of the budgets of the constituent entities of the Russian Federation and are received according to the budget classification code 2010616.
In accordance with the Forest Code of the Russian Federation, part of the amounts received for the use of the forest fund is recommended to be used to finance measures for the protection, protection and reproduction of forest resources. In the Moscow Region, part of the payments for the use of the forest resources received by the regional budget is used to implement the "Forests of the Moscow Region" program for 2001-05. for reforestation work.
Payment for the use of water facilities
Payment for the use of water bodies is carried out on the basis of:
payers fees for the use of water bodies are organizations and entrepreneurs directly engaged in the use of water bodies using structures, technical means and devices subject to licensing in the manner prescribed by current legislation.
Board object the use of water bodies with the use of structures, technical means or devices is recognized for the following purposes: water intake from water bodies, satisfaction of the needs of hydropower in water, use of the water area of water bodies, discharge of wastewater into water bodies.
In accordance with Art. 2 clause 2 of the Federal Law of 06.05.98 No. 71-FZ "On payment for the use of water bodies, a list of organizations exempted from payment for the use of water bodies is defined.
Payment base depending on the type of use of water bodies is defined as:
The Federal Law "On payment for the use of water bodies" and the Decree of the Government of the Russian Federation establish minimum and maximum rates payment for the use of water bodies.
The rates of payment by categories of payers, depending on the type of use of water bodies, the state of water bodies, and taking into account local conditions for the supply of water to the population and economic facilities, are established by the legislative bodies of the constituent entities of the Russian Federation.
When using water bodies without an appropriate license, the fee rates are increased by 5 times compared to the fee rates usually established for such a user on the basis of a license.
The fee for the use of water bodies in accordance with the Federal Law "On the federal budget for 2003" in the amount of 100% goes to the budget of the subject of the Russian Federation under the budget classification code 1050600. In accordance with the Water Code of the Russian Federation, part of the fee received by the budget of the subject of the Russian Federation is used to finance measures for the restoration and protection of water bodies. For example, in the Moscow Region, a target budget fund for the restoration and protection of water bodies has been created, into which 50% of the payment for the use of water bodies received by the budget of the Moscow Region is credited. These funds are used to implement the program "Ecology of the Moscow Region 2003-2004".
Mining tax
The mineral extraction tax is carried out in accordance with Sec. 26 of the Tax Code of the Russian Federation.
taxpayers mineral extraction tax is recognized by organizations and individual entrepreneurs recognized as subsoil users in accordance with the legislation of the Russian Federation. Taxpayers are subject to registration as a taxpayer of mineral extraction tax at the location of the subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation.
Object of tax for the extraction of minerals are recognized:
Mineral resources are products of extractive industries contained in actually mined (extracted) from the bowels (waste, losses) of mineral raw materials (rock, liquid and other mixture) that meet the state standard of the Russian Federation. In addition, a mined mineral includes a mineral obtained from mineral raw materials using processing technologies.
The assessment of the value of extracted minerals is determined by the taxpayer independently in one of the following ways:
The tax rate is determined separately for each type of mineral in accordance with Art. 342 of the Tax Code of the Russian Federation. The tax is paid separately for each type of extracted minerals. The tax is payable at the location of each subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation.
The amount of tax calculated by the taxpayer for non-common extracted minerals (with the exception of extracted minerals in the form of hydrocarbons) is received under the budget classification code 1050303 and is distributed as follows: 40% - to the federal budget, 60% - to the budget of the subject of the Russian Federation.
The amount of tax calculated by the taxpayer on extracted minerals in the form of hydrocarbon raw materials is received according to the budget classification code 1050301 and is distributed as follows: 80% - to the federal budget, 20% - to the budget of the constituent entity of the Russian Federation.
The tax amount calculated by the taxpayer for the extracted common minerals is received according to the budget classification code 1050303 and in the amount of 100% goes to the budget of the constituent entity of the Russian Federation.
Payment for the right to use objects of the animal world
Payment for the right to use objects of the animal world is carried out in accordance with:
payers organizations, individual entrepreneurs and individuals who use wildlife objects on the territory of the Russian Federation on the basis of permits (licenses) in accordance with the legislation of the Russian Federation are recognized as the right to use objects of the animal world. The use of the animal world is carried out by removing objects of the animal world from their habitat or without it.
The object of payments is the right to use objects of the animal world. The fee is determined separately for each species (group of species) of objects of the animal world.
The specific amount of payment for the use of wildlife objects classified as hunting objects, the withdrawal of which is carried out under nominal one-time licenses, is established by the executive authorities of the constituent entities of the Russian Federation in accordance with the specified maximum sizes and taking into account the costs of measures for the integrated use, protection and reproduction of wildlife objects .
Nominal one-time licenses to citizens for the use of wildlife objects are issued by the relevant specially authorized body for the protection, control and regulation of the use of wildlife objects and their habitat upon their application in accordance with the established procedure, as well as by wildlife users within the established limits.
Benefits for payments for certain categories of users are established by the authorities legislature of the Russian Federation and the legislative authorities of the constituent entities of the Russian Federation within their competence.
Organizations and individuals who confiscate animal objects in order to protect public health, prevent diseases of agricultural and domestic animals, regulate the species composition of aquatic biological resources, preventing damage to the economy, wildlife and its habitat, as well as for the purpose of reproduction of wildlife and aquatic biological resources, scientific organizations, public associations of hunters, fishermen, carrying out protection and reproduction of wildlife and aquatic biological objects in the territories assigned to them. resources at their own expense, etc.
Payments for the right to use objects of the animal world in the amount of 100% are received by the budget of the constituent entity of the Russian Federation under the code economic classification 1050800.
Funds received by the budget are used for the implementation of programs for the protection and reproduction of wildlife objects, state monitoring of wildlife objects and other purposes related to the protection and reproduction of wildlife objects and their habitat.
Land tax
Land tax is collected in accordance with:
Land owners, landowners and land users, except tenants, are subject to an annual land tax. The amount of land tax does not depend on the results economic activity owners of land, landowners, land users and is established in the form of stable payments per unit of land area per year. Land tax rates are reviewed in connection with changes in the conditions of management that do not depend on the land user.
A fee has been established for agricultural land and for non-agricultural land.
Payment for agricultural land includes:
Payment for non-agricultural land includes:
In accordance with Art. 12 of the Federal Law "On payment for land" certain categories of land users are completely exempt from land tax, including land granted to the Ministry of Defense and military personnel.
Legislative authorities of constituent entities of the Russian Federation have the right to establish additional benefits for land tax within the amount of land tax at the disposal of the respective constituent entity of the Russian Federation.
Local self-government bodies have the right to establish land tax benefits in the form of partial exemption for a certain period for individual payers within the tax amount remaining at the disposal of the relevant local self-government body.
In accordance with the Federal Law "On the Federal Budget for 2003", land tax is received under the economic classification code 1050700 and is distributed as follows:
Payment for standard and excess emissions and discharges of harmful substances and waste disposal
Payments for standard and excess emissions and discharges of harmful substances and waste disposal are accrued in accordance with Decree of the Government of the Russian Federation of August 28, 1992 No. 632 "On approval of the procedure for determining the fee and its limit sizes for environmental pollution, waste disposal, other types of harmful effects.
This procedure applies to enterprises, institutions, organizations, foreign legal and individuals, carrying out any types of activities related to nature management, and provides for payment for the following types of harmful effects on the environment:
Payments for environmental pollution are calculated in accordance with the established basic standards. There are two basic standards: within acceptable standards and within established limits. Basic payment standards are established for each type of harmful impact, taking into account the degree of their danger to the natural environment.
For individual regions and river basins, coefficients are set to the basic standards of payment, taking into account environmental factors, natural and climatic features of the territories, and the significance of natural and socio-cultural objects. Payment for environmental pollution does not exempt users of natural resources from taking measures to protect the environment and the rational use of natural resources, as well as fully compensate for the damage caused to the environment, health and property of citizens, national economy, environmental pollution.
In accordance with the Federal Law "On the federal budget for 2003", payment for standard and excess emissions and discharges of harmful substances and waste disposal is received according to the budget classification code 1050600 and is distributed as follows: 19% - to the budget of the Russian Federation and 81% - to the budget of the subject of the Russian Federation .
Part of the funds received by the budgets from payments for standard and excess emissions and discharges of harmful substances and waste disposal is directed to finance target programs in the field of environmental protection. For example, in the Moscow Region, 33% of the funds received by the budget of the Moscow Region from payments for environmental pollution are directed to the formation of the Moscow Regional Environmental Fund, the funds of which are used to implement the program "Ecology of the Moscow Region".
It should also be noted that on January 10, 2002, Federal Law No. 7-FZ "On Environmental Protection" came into force. In Art. 16 of this law it is noted that the negative impact on the environment is paid. The form of the board is determined federal laws. Therefore, a draft law on payment for negative environmental impact is currently being developed in the State Duma of the Russian Federation.
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The system of taxes and payments in force in the Russian Federation related to the exploitation of natural resources differs somewhat from that provided for by the Tax Code of the Russian Federation. The introduction of the second part of the Code in full will lead to streamlining the current system of payments, today regulated by a very large number of normative acts of various legal force. The role of all payments for the use of natural resources listed below in the revenues of the Russian budget system is relatively small. In 1999, they accounted for 5.7% of the total revenues of the consolidated budget, and according to the results of the first half of 2006 - 6.2%. Strictly speaking, payments related to the exploitation of natural resources should also include excise taxes on oil and natural gas, which we considered earlier, as well as the planned introduction of a tax on additional income from hydrocarbon production. This tax is specified in Art. 13 of the first part of the Tax Code of the Russian Federation, however, the corresponding chapter of the second part of the Code, which should regulate the procedure for calculating and paying this tax, has not yet been adopted, therefore this tax is not yet in effect. In terms of revenues to the budget system, the most significant of the payments for the use of natural resources are payments for the use of subsoil, deductions for the reproduction of the mineral resource base and land tax. These three categories of payments accounted for more than 94% of all resource payments in 2003. In a number of market economies, for which revenues related to the exploitation of natural resources play a significant role in the revenues of the budget system, the term “royalties” is usually used to refer to part of these revenues, in a broad sense meaning compensation paid to the owner of the rights to use property: patent, copyrighted materials, or natural resources. The use of the term "royalty" in relation to part of the income derived by the state from the exploitation of natural resources is associated with the presence in these countries of legally two types of land and, accordingly, with two types of legal status of natural resources. Mineral resources can be developed on lands owned by the state - the federation or its subjects (states, provinces). In relation to companies that develop minerals on these lands, the regime is not applied to taxation, but to the withdrawal or receipt of royalties, compensation to the owner (state) of his rights to use the resources. The second category of lands (in terms of their legal status) are lands that are in private (or free) possession. In this case, the state uses special taxes on extractive companies, which allow them to extract economic rent. These two systems, which in general can be called taxation systems (although legally the first of them is not), are quite close in their characteristics and form an approximately equal level of taxation of companies that develop minerals on public and private lands. Moreover, quite often the regimes for establishing specific rates of taxes and royalties practically coincide. The earth may be in state property , but the development of minerals is usually carried out by private companies (private capital), acquiring the rights to develop and exploit the corresponding mineral resources from their owner - the state. An essential condition for the acquisition of these rights is the reservation of a part of the extracted resources as a royalty for the owner of natural resources - the state. This part (royalties) can be directly supplied to the owner of the resources in the form of a part of the produced oil, for example, or sold (realized) by the producer in the interests of the owner. In this case, the producer acts as an agent of the government for the sale of the part of the extracted minerals owned by the government. In fact, we are talking about transferring to the government a certain amount of funds received from the sale of part of the produced volume of the resource, in the form of royalties. The Russian tax system does not use this term. Nevertheless, some analogies with him and the phenomena he describes can be traced within the framework of the current scheme of payments for natural resources. Let us consider some types of payments for natural resources in more detail. Payments for the use of subsoil. The legal framework governing the procedure for the protection, use and economic conditions for the exploitation of subsoil is regulated by the Law of the Russian Federation of February 21, 1992 "On Subsoil", subject to subsequent amendments and additions. The chapter of the second part of the Tax Code of the Russian Federation, which defines the main provisions and the procedure for calculating the tax on the use of subsoil, has not yet been adopted, therefore, until the adoption and enactment of this part of the Tax Code of the Russian Federation, the Law on Subsoil is the legislative basis for regulating this category of resource payments. The system of payments for subsoil includes the following main elements: a fee for participation in the competition and the issuance of a license; payment for obtaining the right to use subsoil. In turn, this group of payments is subdivided into: - payments for the right to search for mineral deposits, their exploration and development; - payments for the right to build and operate underground structures not related to the extraction of minerals: payment for the use of subsoil; deductions for the reproduction of the mineral resource base. Taxpayers of payments for the use of subsoil are business entities, regardless of their form of ownership, including legal entities and citizens of other states that carry out: search and evaluation of mineral deposits; their intelligence; mining, including the use of waste from mining and related processing industries; construction and operation of underground structures not related to the extraction of minerals. In fact, this provision determines not only the subject of taxes (payments), but also the object of taxation - the types of activities in which the obligation to pay this tax (taxes and payments) arises. The Subsoil Law identifies certain categories of entities subject to exemption from payment of payments for subsoil. These include, in particular: owners, owners land plots those engaged in the extraction of common minerals and groundwater on a land plot owned by them or leased by them directly for their needs; subsoil users conducting regional geological and geophysical work, geological survey and other work on general geological study of the subsoil, geological work on earthquake forecasting and the study of volcanic activity and other work carried out without significant violations of the integrity of the subsoil; subsoil users who have received subsoil plots for the formation of geological objects; may be exempted from payments by decision of the licensing authorities, organizations in the development of minerals located in difficult mining and geological conditions or of reduced quality, and some other categories of entities. Let's consider some types of payments in a little more detail. Payments for the right to prospect and evaluate deposits The object of taxation in this case is the conduct of prospecting and exploration work. The tax base for these payments is determined as the contractual (estimated) cost of the specified works. Upon completion of prospecting and exploration work, the amounts of payments are adjusted taking into account their actual cost. This category of payments is of a regular nature and is collected during the course of prospecting. Payments depend on the duration of the work and the area on which they are carried out. The minimum amount of payment is 1% of the estimated cost of prospecting and exploration, and the maximum is 2%. The specific amount of payments depends on the type of mineral, the economic and geographical conditions of the area where the work is being carried out, the size of the subsoil plot, the degree of geological exploration of the territory, the degree of risk and is established by the granting authorities; license to carry out these activities. With a significant area of the nature of the work carried out on the search and evaluation of deposits, the amount of payment is determined depending on the unit payments per 1 km2 of area per year. Specific payments for 1 km2 per year are calculated by dividing the payment (1-2% of the estimated cost of work) by the area of the allocated territory and the period of work in years. When returning a part of the explored area, the subsoil user is released from further payment for it. When conducting exploration work, the payment rates are slightly increased and are already 3% (minimum) and 5% (maximum). When extending the period of search or exploration work, the previously established rate of payments is increased by 1.5 times. All payments for the right to prospect and explore mineral deposits go to the budgets of the municipalities in whose territory these works are carried out. Mining payments. They are carried out in two forms - a one-time payment and subsequent regular payments. A one-time payment is determined upon granting a license for the right to use subsoil or in another established procedure for granting subsoil for use. The amount of a one-time payment should not be less than 15% of the amount - a regular payment, based on the average annual design capacity of the mining enterprise. Regular payments are made from the start of production and continue throughout the entire period of the license. These payments are determined as a share of the cost of the extracted mineral raw materials, taking into account the standard losses of minerals in the bowels, and are subject to inclusion in the cost of production. Thus, the tax base for calculating regular payments for the extraction of minerals is determined as the cost of the extracted minerals, excess losses during extraction, used waste from mining and related processing industries. At the same time, the cost of the extracted raw materials is calculated at the selling prices of marketable products made from it, excluding VAT and excises. When selling commercial products of a higher degree of technological processing of mineral raw materials (concentrates, pellets, metals, etc.), the amount of payments is adjusted by a reduction factor, which is determined by the ratio of the cost of extracted minerals to the cost of sold products of their processing. This reduction factor does not apply if processing technologies are used to achieve the required quality of the mineral raw material or if these technologies have been accepted as the main methods of extraction of raw materials during licensing. The specific amounts of regular payments are determined for each deposit based on the established levels, taking into account the type of mineral, the quantity and quality of the reserve, the natural-geographical and mining conditions, the assessment of the risk of subsoil users and the profitability of development. Regular payments for excess losses in the extraction of minerals are doubled compared to the base rate. They are carried out once a year based on the results of mine surveying measurements of reserves redeemed in the bowels and are not related to production costs, but to net profit after tax, that is, they are paid by the enterprise from the profit remaining at its disposal after paying taxes. The amount of payments for the use of subsoil in the development of deposits of common minerals and mineral water is established by decisions of the authorities of the constituent entities of the Russian Federation. Payments for the use of waste from mining and related processing industries are established upon licensing in the amount of 25-50% of the amount of payments for the extraction of the corresponding mineral. One of the benefits when making payments to the budget for the use of subsoil is the possibility of receiving a discount on the depletion of subsoil. It can be provided to a subsoil user: - extracting a scarce mineral with low economic efficiency of deposit development, objectively caused and not related to violations of the conditions for the rational use of explored reserves; - in the case of extraction of a mineral from residual reserves of reduced quality (the exception is the deterioration of the quality of reserves as a result of selective selection of the deposit). The decision to apply the discount for the depletion of the subsoil is made by the licensing authority with the participation of the Gosgortekhnadzor of Russia after the examination of mining and economic and feasibility studies. The established rate, taking into account a discount of at least 6, must be lower minimum level payments, established by the Government RF. Payments for the use of the forest fund. The Forest Code of the Russian Federation, which entered into force on February 4, 1997, regulates the entire set of relations regarding the exploitation of the Russian forest fund. It establishes the following system of payments for the use of forest resources: forest taxes; rent; payment for timber sold at the vine. In accordance with the Forest Code of the Russian Federation, those types of use of the forest fund that require documentation in the prescribed manner are paid. It is not paid for citizens to stay in the forests for recreation, picking mushrooms, nuts and other food products for personal needs, medicinal and technical raw materials, to participate in cultural, recreational, tourist and sports events, since this kind of forest use does not require any permission . Forest taxes include various types of payment for the use of forest resources: - for timber harvesting; - for the preparation of resin; - for the harvesting of secondary forest resources (stumps, bark, birch bark, etc.); - for secondary forest management (haymaking, grazing, placement of beehives and apiaries, etc.); - for the use of forest fund plots for the needs of the hunting economy; - for the use of forest fund plots for research purposes; - for the use of forest fund plots for cultural and recreational purposes. Forest Fund plots can be used both with and without withdrawal of forest resources. Payers of forest taxes are all users of the forest fund, with the exception of tenants (who pay rent), as well as persons who have been granted tax relief. According to the Forest Code, the number of persons who have benefits when using the forest fund for their own needs includes: participants in the Great Patriotic War, as well as citizens to whom social guarantees and benefits of participants in the Great Patriotic War are extended by law; disabled people of I and II groups; pensioners living in rural areas; persons affected by natural disasters; peasant (farm) farms; representatives of small indigenous peoples. The authorities of the constituent entities of the Russian Federation have been granted the right to establish standards for the volume of forest use for their own needs. Forest taxes may be levied in the form of both monetary payments and part of the extracted forest resources or other products produced by the user, the performance of certain works or the provision of any services. The form of making forest taxes is indicated in the permit document for each object of use. The main, most frequently used documents granting the right to use the forest fund are logging and forest tickets. A logging ticket is a document that gives its owner the right to harvest and remove wood, resin and secondary forest materials. Forest ticket - a document giving the right to carry out side forest uses. It indicates the place, size, terms of use of forest fund plots, conditions for the use and the amount of payment. The amounts (rates) of forest taxes are established per unit of product (resource) obtained from the use of the forest fund, or per unit of its exploited area. For example, when harvesting dead wood, tax rates are set per cubic meter of timber allowed for release, and when a land plot is allocated for use for the production of crops or hay - per unit area. The rates of forest taxes are established by the state authorities of the constituent entities of the Russian Federation in agreement with the territorial and federal forest management bodies in the relevant constituent entities of the Federation or are determined by the results of forest auctions. Forest taxes are levied for short-term use of forest fund plots. But forest fund plots can be leased from 1 to 49 years for one or more types of forest use. In this case, rent will be paid, not forest taxes. The rent is charged for the same types of forest use as forest taxes. An exception is the use of forest fund plots for scientific research purposes, which is not provided for by the current legislation on the lease of forest fund plots. It is also not allowed to lease forest fund plots in the territories of state natural reserves. The amount of the corresponding forest tax is taken as the basis for determining the rent and increases (may increase) by the amount of rent payments, taking into account the location of the leased area. Rental rates are subject to periodic review depending on the revision of the minimum rates of forest taxes. At the same time, the procedure for revising rates should be reflected in the lease agreement being concluded. When transferring forest fund plots for the needs of a hunting economy, rental rates are set according to the actual quality of the hunting grounds leased out. For plots leased for cultural, recreational, tourist and sports purposes, the rent is calculated based on the expected expenses of the tenant and the standard profitability for this type of activity. At the same time, the tenant has the right to free-of-charge intermediate-use felling with the appropriation of harvested wood. The third type of payments established by the Forest Code of the Russian Federation is payment for standing wood. It is paid by any loggers (except tenants) who receive logging tickets. The system of payment rates for standing timber is structured as follows: The Government of the Russian Federation establishes minimum rates for timber payment; they are established separately for the main forest (forest-forming) species and for non-main forest species and are differentiated according to the forest tax belts; all minimum rates are differentiated by groups of forest species, commercial and firewood, with the division of wood by size, and also depending on the distance of hauling; state authorities of the constituent entities of the Russian Federation, in agreement with the territorial bodies of the federal forestry service (Rosleskhoz), establish specific rates of payment for standing timber. The minimum rates are calculated for clear cuts with root stock per 1 ha ranging from 100.1 to 150 dense cubic meters and slope inclination up to 20°. In other cases, adjustment coefficients are applied to the minimum rates. The minimum rates are also adjusted: - by quarters (tracts) taking into account the distance from the center of the quarter to the loading point; - according to plantation stocks and terrain; - according to the state of plantings. As can be seen from this, far from complete list elements that determine specific rates of payment for the sale of standing wood, the system is quite complex and very detailed. Part of the forest taxes and rent (within the minimum rates) is transferred to the income of the federal budget and the budgets of the constituent entities of the Russian Federation (in the ratio of 40:60). The rest of the income, calculated as the sum of the excess of specific rates established by the constituent entities of the Russian Federation over the minimum rates, goes to the forestry enterprises of the federal forestry management body, is equated to budgetary funds and is used for the needs of forestry. All payments for the use of the forest fund are included in expenses and are deductible when determining profit (income) for calculating profit (income) tax. Water tax. The Water Code of the Russian Federation establishes a system of payments for the use of water bodies, which includes a water tax and a fee directed to the restoration and protection of water bodies. Water tax applies in accordance with Art. 13 of the Tax Code of the Russian Federation to federal. Until the entry into force of the relevant chapter of the second part of the Tax Code of the Russian Federation, which regulates legal relations in the field of water tax, the procedures for its calculation and payment are based on the Law of the Russian Federation "On payment for the use of water bodies" and a number of by-laws. The object of water taxation (the object of payment for the use of water bodies) is the use of surface water bodies, inland sea waters, the territorial sea of the Russian Federation using structures, technical means or devices for the following purposes: - water intake from water bodies for its use in the production, technological process and for own economic and drinking and household needs; - meet the needs of hydropower in water; - use of the water area of water bodies for timber rafting, mining, organization of recreation, placement of swimming facilities, communications and other purposes and works; - discharge of wastewater into water bodies as a result of industrial and other activities, household wastewater, etc. The use of water bodies for the purposes of: - water intake for the elimination of natural disasters; - water intake by agricultural enterprises and (or) peasant farms for irrigation of agricultural land, centralized water supply for livestock complexes and some other purposes. This provision is valid until 01.01.03; - water intake for fish farming and reproduction of aquatic biological resources; - state monitoring of water bodies; - dredging and other works; - some others. Water tax payers are organizations and entrepreneurs that directly use water bodies using structures, technical means or devices. All these types of use are subject to licensing in the manner prescribed by law. Entrepreneurs who use the water area of water bodies for the extraction of minerals, including peat, sapropel, etc., can also be payers of the water tax; for the implementation of construction, drilling, repair and survey work in a water body (except for water protection), as well as in a number of other cases. The taxable base is determined by the legislation depending on the type of use: - the volume of water taken from the water body; - the volume of products (works, services) produced when using a water body without water intake (used for hydroelectric power plants, where the tax base is the amount of generated electricity; for payers who carry out timber floating, the tax base will be the volume of floated wood); - the area of the water area of the used water bodies; - the volume of wastewater discharged into water bodies. A special government decree establishes the rates of payment for the use of water bodies, both minimum and maximum for river basins, lakes, seas and economic regions, and depending on the nature of use, the type of water body and the type of payment for the use of: and wastewater discharge); - the territorial sea of the Russian Federation and inland sea waters (for water intake, for the used water area, for the discharge of wastewater); - surface water bodies for the purposes of hydropower and timber rafting without the use of ship traction (separately for the generation of electricity and separately for the rafting of wood); - water areas of surface water bodies. So, for example, in the North-Western economic region for the Volga basin, a minimum rate is set for 1 thousand cubic meters. m of water intake 64 rubles. and maximum - 89 rubles. In the Central region for the Volga basin, these rates are 61 and 88 rubles, respectively. Similarly, the rates for wastewater discharges within the established limit also vary. For the North-Western region and the Volga basin, the minimum rates are 8.9 rubles, and the maximum rates are 10.8 rubles per 1 thousand cubic meters. m reset. In the Central District in the basin of the same river, the rates are 8.9 and 16.6 rubles. for 1 thousand cubic meters m reset respectively. Most high stakes set for the Baikal basin (93 - 176 rubles per 1 thousand cubic meters), and the lowest - for the Lena basin in the Far Eastern economic region (30 - 74 rubles per 1 thousand cubic meters). Specific rates of payment for the use of water bodies are determined by the state authorities of the constituent entities of the Russian Federation. At the same time, it was established that the rates of payment for the use of water bodies for the supply of water to the population should not exceed 30 rubles. for 1 thousand cubic meters m of collected water. The indicated rates apply to the volume of water intake within the established limits. If an organization exceeds water intake or wastewater discharge limits, then the applicable rates are increased five times. Environmental payments (environmental tax). In Art. 13 of the Tax Code of the Russian Federation indicates the presence of an environmental tax as part of federal taxes. However, the chapter of the second part of the Tax Code of the Russian Federation, which should regulate this tax, has not yet been adopted, therefore, until its adoption, a system of environmental payments operates, which is mainly regulated by regulatory by-laws, based on the Law of the Russian Federation "On Environmental Protection". The main payments include the following environmental payments: - for emissions of pollutants (including those from stationary and mobile sources); - for discharges of pollutants into water bodies; - for waste disposal; - for other types of harmful impact on the environment. Taxpayers of environmental payments are organizations that emit and discharge pollutants, dispose of waste and engage in other activities that adversely affect the environment. These types of activities and operations, respectively, form the object of taxation. The tax base for these payments is defined as an assessment of the amount of harmful impact on the environment, which is expressed in physical units (for example, in tons). Standards (basic) fees are set in rubles per 1 ton for 217 types of pollutants emitted into the atmosphere by mobile and stationary sources of pollution, and for 198 types of pollutants discharged into surface and underground water bodies. Basic payment standards have been approved. for waste disposal depending on their toxicity. Payment standards are established in three stages: at the first stage - for emissions, discharges of pollutants, waste disposal and other types of harmful effects within the limits of permissible standards; at the second stage - for emissions, discharges of pollutants, waste disposal, other types of harmful effects within the established limits (in excess of permissible standards); at the third stage - for emissions and discharges of pollutants exceeding the established limits. With the transition to each subsequent step, the rates of standards increase five times. The subjects of the Federation have been granted the right, with the participation of the territorial bodies of the Ministry of Ecology of Russia, to establish differentiated rates of payment for environmental pollution based on the basic standards of payment and coefficients, as well as to adjust the amount of payments by nature users, taking into account the development of funds by them for the implementation of environmental protection measures. The executive authorities of the constituent entities of the Russian Federation have the right to reduce the amount of payment for environmental pollution or exempt from it certain organizations in the socio-cultural sphere, as well as organizations financed from the federal budget. Since the basic norms for payment for environmental pollution were established quite a long time ago (back in 1992), since 1993 their annual indexation has been applied, based on inflation rates. Thus, in 1993 the fee indexation coefficient was 3, in 1998 48, and in 1999 62 to the base value of the pollution fee standard. Payment for standard and excess emissions and discharges of harmful substances, waste disposal is transferred by enterprises in the amount of 90% of the established amounts to targeted budgetary environmental funds (federal and constituent entities of the Russian Federation), and in the amount of 10% - to the federal budget. The amount of payment for standard emissions and discharges of harmful substances is attributed by enterprises to production costs and is subject to deduction when forming taxable profit. In contrast to them, fees for excess and above-limit emissions and discharges are paid by enterprises from the profits remaining with them after paying income tax. Thus, for excess emissions, the enterprise is fined not only with a higher (5 and 25 times) rate, but also with the fact that, in fact, these amounts must also pay income tax.Improvement of the ecological situation and reproduction of natural resources requires accumulation financial resources for the implementation of appropriate environmental protection and restoration measures and encouragement of users of natural resources to more rational and economical use of natural resources. One of the conditions for a sustainable pace of socially oriented economic growth is to provide business entities with real economic benefits from the use of natural resources and equalize the impact on financial results enterprises-users of natural resources with sharply differentiated productivity of natural factors, physical-geographical, economic-geographical conditions.
Grouping Methods economic evaluation natural resources is presented in table 1.1.1.
Table 1.1.1
Methods for the economic evaluation of natural resources
| Methods | Characteristic |
| Cost method | The assessment of natural resources is determined by the amount of costs for their extraction, development or use |
| Efficient Method | Only those natural resources that generate income have an economic assessment (value). The cost of a resource is determined by the monetary value of the primary production obtained from the exploitation of a natural resource, or by the difference between the income received and current costs. |
| Cost-resource method | When determining the value of a natural resource, the costs of its development and the income from its use are combined. |
| rental method | The best resource (the use of which gives a relatively large income at the same cost) receives a large value; resource development costs are oriented towards average level; the fact of limited natural resources is taken into account. With the rental approach, the need to separate the owner of the resource and its user is substantiated for the emergence of the category of rental payments |
| reproduction method | The use of any natural resource implies its restoration. The cost of a natural resource is defined as a set of costs necessary to reproduce (or compensate for losses) a resource for a certain period |
| Monopoly-departmental method | The amount of payments for the use of natural resources should correspond to the needs financial support specialized federal services currently exercising monopoly control over natural resource management |
The economic evaluation of natural resources means, firstly, the procedure for determining monetary value specific natural resource; secondly, the indicator of the value of the natural resource obtained as a result of this procedure. The economic assessment of natural resources, as an indicator, is a monetary expression of the economic effect brought by the rational (from an economic and environmental point of view) use of the resource being assessed. At the same time, this indicator also characterizes the amount of monetary damage caused to society and nature by the loss, pollution or incapacitation of the natural resource in question. The main goal of the economic assessment of natural resources is to determine the fullest possible monetary expression of the diverse positive effects obtained from the rational use of natural resources, and at the same time avoid unjustified losses of resources.
Not only the wealth of the state depends on the amount of natural resources, but also its economic and political independence from other states (for example, the dependence of gas importers on exporters). The most resource-provided state, with the right approach to managing its resources, can become a superpower, but if it treats them carelessly, it can, on the contrary, become dependent on their exports. Therefore, the state should strive to maximize the efficiency of using its natural resources, to receive as much as possible from economic entities in return for natural resources. material gain and minimize the damage that is caused by this to the source of natural resources, that is, nature. These prerequisites are the basis for the taxation of natural resources. Taxation is, on the one hand, the expenses of the entrepreneur, which he seeks to cover at the expense of more effective use a unit of a natural resource placed at its disposal by the state, on the other hand, is a source of replenishment of the state budget, which is a compensation to the state for losses associated with the transfer of natural resources.
Taxation of natural resources is a system of levying taxes and tax payments that imposes taxes on the activities of economic entities directly related to natural resources, namely, their extraction and use.
Taxes on natural resources are designed to increase the efficiency of the activities of entrepreneurs directly related to natural resources, to reimburse the state for its costs in doing business economic entities replenish the treasury of the state, regulate the economic development of the state or its individual branches economic system and redistribute the income of business entities. The goals set before the tax are carried out with the help of the functions performed by the tax.
The system of tax payments for natural resources, on the one hand, is an important source of revenue base formation state budget and economic security countries, on the other hand, is financial instrument state regulation nature management.
When considering the economic content of the system of tax payments for natural resources, three main distinguishing features that are most characteristic of it can be distinguished, which make it possible to distinguish it into a special group of tax relations. Distinctive features of tax payments for natural resources are shown in Figure 1.1.1.
Fig.1.1.1. Signs of tax payments for natural resources
!!! Other methods for assessing natural resources!!!
Professor P.F. Loiko distinguishes two main types of valuation of natural resources: cadastral, used for tax purposes, and market.
The cadastral valuation of natural resources is carried out, as a rule, by a special state structure, according to unified methodology throughout the country, region, for tax purposes.
Market valuation natural resources is carried out by licensed appraisers for each object for commercial purposes.
V.V. Arbuzov, D.P. Gruzin, V.I. Simakin adhere to a different point of view, highlighting three methods for assessing natural resources. With the cost method, the value of the economic assessment of natural resources is linked to the costs of their development. At present, the rental method is gaining popularity among specialists, the supporters of which associate the payment rates and the value of the economic assessment with the effect of the exploitation of natural resources. Differential rent is a measure of contribution this resource in the efficiency of social production and is used as a basis for assessing natural wealth. Payment for natural resources on the principles of differential rent can be calculated in two ways: firstly, as an additional income from the use of a natural resource of increased productivity, and secondly, based on the replacement costs of this resource. The mixed approach involves taking into account not only the costs of development, but also the national economic effect from the exploitation of natural resources. The valuation of natural resources includes the costs of exploration and production, differential income, the costs of restoring natural resources, and the costs of creating substitutes for non-reproducible resources.
Various methods for estimating natural resources are presented in Figure 1.3.1.
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Rice. 1.3.1. Basic methods for assessing natural resources
!!! The history of the development of taxation of natural resources in Russia and abroad!!!
The system of payments for the use of natural resources is based on property relations and power-economic relations regarding the use of natural resources.
Taxation of the use of natural resources that are in private ownership, as a rule, is carried out within the framework of the generally established system of taxation of income from entrepreneurial activity and property, taking into account the specifics of the objects of taxation. But in most cases, natural resources (subsoil, water resources, forests, a significant part of the land) are state-owned, and the user of natural resources is only granted the right to use them, usually in the form of a lease. Then, in favor of the state-owner, a part of the income from the use of natural resources is additionally withdrawn.
The specifics of the taxation of natural resources is determined by the need for their rational use from the point of view of the whole society and the peculiarities of the formation of incomes of natural resources users, which, as a rule, include a significant rental component. The concept of rent is fundamental to the economics of natural resources and the principles of their taxation. Without going into a detailed consideration of the theory of rent and its various types, which is the subject of economics of natural resources, we note only the following. Differential rent is an additional income from the use of natural resources, due to the natural properties of the exploited object of nature management. Its emergence is due to the fact that uniform market prices for natural resources are formed based on the demand for them and the total volume of their supply, without taking into account differences in marginal costs due to natural properties. They are focused on marginal costs at facilities with relatively worse natural conditions. As a result, users of natural resources operating objects with relatively better natural conditions and having lower marginal costs that cannot be reproduced by competitors due to limited access to such objects receive additional income. The system of taxation of natural resources is guided by it. When using natural resources owned by the state, part of the differential rent is subject to withdrawal in favor of the state-owner. When taxing privately owned natural resources, differential rent should be taken into account when setting the rates of the corresponding property taxes(for example, land tax).
The second significant point that should be taken into account when taxing natural resources is the natural division of all natural resources into reproducible (renewable) and non-reproducible (depleted). Reproducible natural resources include soils, forests, water, air, objects of the animal world, which are reproduced at the expense of their natural increase. However, if the intensity of their use exceeds the natural growth rate, these resources become irreproducible and depleted. The non-reproducible natural resources include primarily mineral raw materials. Taxation of reproducible natural resources should be aimed primarily at ensuring the conditions for their reproduction, and non-reproducible - to compensate for their depletion.
All payments for the use of natural resources are divided into two groups according to their economic content (Figure 12).
Figure 12 - Types of payments for the use of natural resources
Payments for actions or services by the state are classified as fees and are intended to cover the administrative costs of the functioning of structures that provide management and control over the activities of environmental enterprises. They are paid when providing relevant services and are accumulated in special funds designed to improve the quality of these services.
Withdrawal in favor of the state of a part of the differential rent is usually carried out either in addition to the generally established system of taxation of users of natural resources by establishing special additional payments, or within the framework of a generally established system by determining for them special rates of income tax, value added tax, excises and other taxes. Both can be applied at the same time. Special types of payments include rent payments, royalties and bonuses.
rent payments are set in fixed amounts based on the assessment of the differential rent for each specific object of nature management.
Royalty represent a share of output or a percentage of the cost of produced raw materials, deducted in favor of the state - the owner of natural resources.
Bonuses- these are payments paid upon obtaining the rights to use a natural object based on the assessment of rent for the entire period of its useful operation.
Part of the rental income can also be withdrawn within the framework of the normal taxation system through direct or indirect taxation of natural resources. Direct taxation includes a tax on income from the use of natural resources, indirect taxation includes excise taxes on natural resources and export customs duties on exported natural resources.
None of the possible ways to withdraw rental income is ideal in itself. The advantages and disadvantages of each of them are summarized in Table 9. Some of the presented methods are interchangeable in their functional orientation, but some of them complement each other. The choice of one or another method depends on the type of natural resources. Apparently, the best solution is to use a combination of several complementary methods, which allows not only to withdraw a certain part of the rental income, but also to achieve other goals.
With regard to renewable natural resources (for example, land, forest or water) owned by the state and used on a lease basis, rent payments in the form of rent and taxation of the income of the natural resource user are usually used, subject to the conditions of reproduction. The main task is not only, and perhaps not so much in providing state revenues, but in creating incentives for active operational actions and preventing speculative and irrational use.
With regard to depleted natural resources, for example, the extraction of mineral raw materials, it is possible to simultaneously use a relatively small bonus to cut off insolvent investors at the stage of holding a tender for the right to use a natural object; royalties to withdraw the bulk of rental income, excises to limit the consumption of this natural resource and stimulate the development of resource-saving technologies, as well as export customs duties to maintain the stability of the domestic market.
When taxing natural resources, no less important than determining the size of the differential rent and how to withdraw it is the question of using the income accumulated due to this. The current consumption of exhaustible resources (or renewable resources beyond their natural increase) deprives future generations of their use. We kind of borrow from future generations, and the debt must be repaid with interest. This is the concept of sustainable economic development, which can be formulated as the principle of maintaining fixed capital, which includes three components:
Human capital (equipment, infrastructure, etc.);
Human capital(level of education and skills of the population);
Natural capital (natural resource potential).
Table 9 - Advantages and disadvantages of various methods
withdrawal of rent income of users of natural resources
| Method of withdrawal of rental income | Advantages | Flaws |
| Fixed rent payments | Theoretically, they do not affect the optimal production volumes. Allows you to withdraw any part of the rental income. | They require a fairly accurate assessment of rental income. There is a danger of setting payments at a level that makes the operation of a natural object unprofitable or irrational. |
| Table 9 continued | ||
| Tax on income of users of natural resources | Theoretically, it does not affect the optimal production volumes. Withdrawn share of rental income is always less total amount this income. An exact estimate of the differential rent is not necessary. | There is a possibility of reducing tax payments by increasing production volumes above the optimal level |
| Royalty | Allow both to withdraw part of the rental income and to limit the optimal production volumes | An increase in the share of withdrawn rental income is inextricably linked with a decrease in optimal production volumes. |
| Bonuses | Maintain the benefits of fixed rental payments. and besides, they provide a guaranteed income for the state, regardless of the future volumes of extraction of natural resources and allow you to regulate the timing of the receipt of this income. | The desire for the soonest receipt of income by the state leads to an increase in the payback period of investments invested in the object and reduces the attractiveness of the natural object for investors. |
| Export customs duties | They allow you to withdraw part of the rental income arising from the difference in prices on the world and domestic markets. | As a method of withdrawing rental income, they are applicable only to exported natural resources. |
The sum of these three components should at least not decrease. In relation to renewable natural resources, this means mandatory compliance conditions of their reproduction, and in relation to non-reproducible natural resources - that the decrease in natural capital due to their depletion should be compensated by a corresponding increase in other components of fixed capital. The rental income withdrawn by the state through taxation of the use of non-reproducible natural resources should be spent exclusively for the purposes of socio-economic development. Natural capital should not be "eaten away".
The forms of targeted spending may be different. Of considerable interest is the experience of the United States, where in several states there are Mineral Exhaustion Compensation Trust Funds, the funds from which or interest on them can be spent exclusively for the purposes specified during the establishment of the funds and only after the funds reach a certain size. In federal states, including Russia, a separate problem is the distribution of income from the taxation of natural resources between the federation and its subjects.
