Pays water tax per year. Water tax: payers, tax base, terms of payment. How to determine the basis for the calculation of water tax under the Tax Code of the Russian Federation

Another type of mandatory payments to the budget is water tax. Its payers are organizations and individual entrepreneurs engaged in activities related to the use of water resources. The water tax was introduced in 2005 and replaces the previously existing tax on the use of water bodies. Refers to federal.

Water tax payers

In order to be considered water tax payers, economic entities must be engaged in certain activities. At the same time, the activity must be licensed in accordance with the legislation of the Russian Federation. Other works related to water use are not subject to the considered taxation.

Water tax payers use water resources in the following ways:

• use of the water area (water area) with the exception of timber rafting;
• rafting;
• obtaining resources for hydropower purposes;
• water intake.

Entities acting on the basis of issued licenses in accordance with the Water Code of the Russian Federation of the previous version, which has become invalid since 01.01.2007, are also recognized as payers.

Organizations and individual entrepreneurs that carry out types of water use, including the following, are not considered tax payers:

1. Activities directly related to water. This includes fish farming, shipping, some types of construction, irrigation and others.
2. If the types of work are subject to other taxes (extraction of mineral and thermal waters).
3. Water protection measures.
4. Beneficial activities - defense needs, fire safety.

Starting from 2007, surface water use activities are not subject to licensing. The implementation of such work is possible under the concluded water use agreements or the decisions received.

Water tax rates

Water tax rates depend on several factors: the region of use and the type of water intake. The initial data are established by law and enshrined in the Tax Code of the Russian Federation. The calculation is based on the price per 1,000 cubic meters of water taken.

An example of tax rates by regions of the Russian Federation

A similar division of tax rates also affects other regions of the Russian Federation: West Siberian, East Siberian, Urals, Central Black Earth, Kalingrad, North Caucasus, Far East, Volga. Among the covered basins of rivers and lakes are Lena, Don, Dnieper, Baikal, Ob and others.

The seawater abstraction rate depends on the sea used. Thus, in relation to the Black and Azov Seas, the water tax is calculated as 14.88 rubles per 1,000 cubic meters of water. Regarding the Chukchi Sea, the amount of payments will be 4.32 per thousand cubic meters.

Separate rates are set for the water area used and for water consumption for hydropower purposes. For timber rafting, the tax is calculated on the basis of 1,000 cubic meters of wood per 100 kilometers. For example, these actions in the basin of Lake Ladoga will cost 1,705.2 rubles per cubic meter per 100 km.

There is also a reduced rate. It is used for water intake for public water supply. Its size is calculated according to Art. 333.12 of the Tax Code of the Russian Federation. In 2016, this figure is 93 rubles per 1,000 cubic meters of withdrawn water.

Tax calculation procedure

The water tax is calculated based on the established rates, but also taking into account the approved multipliers. The size of these indicators changes annually until 2025. When calculating the tax for 2016, a coefficient of 1.32 should be used, for 2017 - 1.52.

Additional coefficients are also applied for the following water intake actions:

• 5-fold calculation is set when the withdrawal limit is exceeded;
• 10-fold is introduced when groundwater is withdrawn for the purpose of sale;
• 10% is taken into account additionally if there are no measuring devices for the fence.

The calculation of the final water tax takes into account all applicable coefficients.

Example. The organization is engaged in the abstraction of underground water for the purpose of further sale on the territory of the Northern Economic Region in the Volga River basin. The volume of intake in the 2nd quarter amounted to 24 thousand cubic meters. Calculate the amount of tax due.

The initial rate for water intake, according to the initial data, is 384 rubles per 1,000 cubic meters. It is also necessary to take into account the following multiplying coefficients: 10-fold when water is withdrawn for the purpose of sale and 1.32, effective in 2016. The total tax amount is 384 * 24 * 1.32 * 10 = 121,651 rubles.

Submission of reporting on water tax

Calculation of tax payments for consumed water resources, submission of declarations are made quarterly. Payment must be made by the 20th day of the month following the reporting quarter. Transfer of payment is made at the location of the object.

If there is no object of taxation, then reporting can be omitted.

Questions and answers on the topic of water tax

1. The organization uses several types of activities related to the consumption of water resources. What tax rate should be taken as a basis?

When calculating payments, one should be guided by the approved tax rates by type of activity, the territory where the objects are located. The results obtained are summarized.

2. Our enterprise exceeded the limit by 20 thousand cubic meters when taking water in the 2nd quarter. In the 1st quarter, water intake amounted to 160,000 cubic meters, with the allowed limit of 220,000. Can we not take into account the 5-fold multiplier when calculating the tax for the 2nd quarter?

No you can not. The reporting period for water tax is a quarter. The amount is calculated for each quarter separately, regardless of the previously obtained results for the previous time.

3. Is the organization a water tax payer if it carries out actions for the use of surface water bodies in accordance with a license, the validity of which is indicated until the end of 2016. The license was issued in 2006.

Yes. The organization is recognized as a payer of water tax, despite the fact that the provisions of the new edition of the Water Code of the Russian Federation do not recognize the type of activity in question as licensed. Operations performed in accordance with previously issued licenses are recognized as an object of taxation.

Since the beginning of 2005, instead of payment for the use of water, a special water tax has been established and put into permanent operation. It should be taken into account that the base is quite complex, as it is determined for each object and user separately. Therefore, before making a payment, it is better to carefully familiarize yourself with all the nuances.

Water tax in 2018 in Russia

Since 2018, the circle of persons obliged to pay has been expanding, in addition, some amendments have been made regarding the rates and the implementation of the payment itself.

The taxpayers of the water tax are

Payment and objects that are taxed are regulated by two codes of the Russian Federation: Tax and Water.

Payers are individuals and legal entities that carry out:

• water intake;
• use of the water area of ​​objects (except for wood alloy);
• use of subsoil for hydropower purposes;
• use of subsoil for alloy wood.

Items that are not subject to a special fee include:

• intake of thermal and underground waters containing minerals;
• fence for fire safety and disaster management purposes;
• fence for ecological, sanitary and navigable releases and land irrigation.

The tax base in calculating the water tax is determined as

When the intake is carried out, the base is calculated in the amount of liquid withdrawn for a certain reporting period. In this case, special measuring instruments are used for accuracy. If such devices are not available, then the base is calculated depending on the productivity and operating time of the equipment or on the basis of water consumption.

If the water area of ​​the object is used, then the base is set based on its area. In hydropower, calculations are made by calculating special indicators for the energy spent for the reporting period. When alloying wood, the base depends on the volume of wood production.

Declaration on water tax in 2018

The declaration must be filled out correctly and submitted within the established deadlines to the responsible authority. Its form is approved by the Ministry of Finance of the Russian Federation.

How is the water tax rate determined?

The rates are set in rubles and are differentiated based on the type of use of the liquid, the location of the economic region, the basin of the river, sea or lake. Rates are subject to indexation, for 2018 there is a coefficient of 1.15.

If the withdrawal is made in excess of the established limits, then the rate will change by increasing five times. Only resources used in excess of the norm will increase in value. The declaration is submitted every quarter. An example of filling can be found on the official website.

Water tax in 2018 for legal entities changes

A legal entity that is a payer may submit reports in person, electronically or by registered mail.

Reporting deadlines for legal entities

The declaration is submitted to the authorities at the location of the object. At the same time, documents on water tax must be submitted no later than the deadlines established by the legislative framework, namely 4 times a year (until the 20th day following the reporting month). Thus, reporting is submitted before the 20th day in such months as April, July, October and January.

Water tax direct or indirect tax

The tax is indirect, and its payment is made to the federal budget. Benefits, terms and procedure for its payment are regulated by the state. The essence of accrual is that it is paid for users of state property. All such objects are state property, since municipal property is allowed only for small and insignificant objects.

Water tax of the Tax Code of the Russian Federation 2018

If you live near a large or medium body of water (sea, lake, river, reservoir, etc.) and wish to engage in activities related to the use of water resources, please read the current legislation. Your business plan or project may be subject to taxation. There is a special water tax for this.

Who has to pay water tax?

The list of persons recognized as payers of the water tax is given in Article 333.8 of Chapter 25.2 of the Tax Code of Russia.

Water tax payers are individuals (including individual entrepreneurs) and legal entities (organizations) that use water bodies, their resources and water area, if their activities require licensing in accordance with the legislation of the Russian Federation.

The law also contains other conditions, including a description of the objects of taxation.

What is charged for?

The objects for the state collection of payment for the use of water resources, according to the legislation, are such types of actions as:

• Withdrawal of water from water bodies;
• Operation of the object and / or its water area (exception - wood alloy);
• Development of hydropower resources.

Water bodies are recognized as large sources of water resources (sea, river, lake) and smaller objects (canals, swamps), including underground sources.

What is not subject to taxation?

Actions with water resources and their sources, not subject to taxation, This:

• Withdrawal of groundwater (thermal, medicinal, etc.);
• Operation of water for fire extinguishing, elimination of the consequences of emergency situations, natural disasters, etc.;
• Water intake to regulate the flow and / or its level of water in the downstream of the reservoir for sanitary, navigable or other purposes;
• Withdrawal of water for the needs of the fish farming industry, actions with the reproduction of aquatic biological resources;
• Sailing on small vessels (boats, catamarans, etc.), small aircraft (takeoffs / landings on water);
• Use of the water area for parking purposes, for parking and other needs, if the organization's activities are related to water protection or monitoring of the facility and its adjacent territory. This item also includes topographic, hydrographic and other scientific research and work related to the water body.

Also are not subject to taxation the following processes and types of exploitation of water resources:

• Recreation of privileged groups of the population (veterans, disabled people, children) with the use of water resources;
• Works on dredging the bottom, laying communications and structures related to navigation and hydraulic engineering facilities, fishery registry, land reclamation, etc.;
• Operation for the needs of the state and the defense complex.

The full list of exemptions from taxation is given.

The tax base

The cost, physical and other characteristics of the object of taxation for the water tax are fixed in chapter 25.2, as well as in articles 333.8 - 333.12 of the Tax Code of the Russian Federation.

This act specifies that:

• The rights to use a reservoir are obtained by the payer when drawing up an appropriate agreement or issuing a verdict on the possible exploitation of the resource;
• If an agreement or decision was made before the Water Code was introduced, persons using the reservoir in accordance with the terms of this agreement or decision are not considered payers;
• The persons mentioned in the previous paragraph must pay a non-tax fee for the use of the resource.

Also, in the documents containing the description and conditions for the regulation of the tax base for water tax, it is established annual rate indexation adjusted for increasing coefficient.

Water tax rates

Applicable to water tax rates depend on several factors, namely:

• type of water use;
• Location of the object (above/underground);
• The economic region where the activity of the taxpayer is deployed;
• The type of the water body itself (river, lake, sea).

A detailed description of each rate for all types of water bodies is contained in Article 333.12 of the Tax Code of the Russian Federation. The rate is determined in rubles, and when calculating the amount payable, all indicators are multiplied with each other.

Another necessary element for calculation is the rate-adjusting coefficient. On the 2019 it amounted to 2.01, and by next year it will be increased to 2.31.

By 2025, the government plans to achieve an adjustment factor of 4.65.

How is the water tax calculated?

Tax base * rate adjusted by the multiplying factor.

The value of the mentioned coefficient is given in paragraph 1.1 of Article 333.12 of the Tax Code of the Russian Federation. If you need to enter other odds, the bet will be calculated based on their value.

Let's take a hypothetical example: conditions - expenses of a company located in the Northern Economic Region, which uses water from the Neva River. For the first three months of the calendar year (quarter), it spent the volume of the resource in the amount of 33 thousand cubic meters of water. The Tax Code sets the rate for a given region and water resource at 348 rubles per thousand cubic meters.

When calculating, we use the indicated formula and obtain the expression:

33 * 348 = 11,484 rubles.

This value is adjusted by the coefficient of the 2019 water tax rate: multiply 11,484 by 2.01 and get the final the amount of 23 082 rubles. This is the amount that must be paid as water tax.

Today is a time when everything is rapidly becoming more expensive. For example, one of the items of expenditure was the taxation of water. This does not mean at all that the population of the country will pay such a fee. But because of its increase, the people will still have to suffer - the prices for water supply will rise. Therefore, today many people are worried about what it will be like in 2016 in Russia.

This type of tax is prescribed in the Tax Code of Russia and replaces the payment previously applied for the use by suppliers of a wide variety of water bodies in the country. Those who have to pay this fee include:

• different organizations;
• and independent individuals who carry out water use of a special or special nature, while relying on the principles and foundations of Russian legislation. Also, foreign users who are registered with their activities in Russia and pay all the necessary fees on time and as accurately as possible should also pay this kind of tax.

The 2016 water tax, like all the others that were previously in force, implies that the objects of taxation are understood as:

1. water intake from various water bodies;
2. use of the water area of ​​various kinds of water bodies, excluding timber rafting;
3. use of water sources without the use of water for various purposes of hydropower.

Therefore, for many, the increase in the cost of working with different water sources becomes a rather serious problem. After all, you will have to immediately compensate for your losses at the expense of others.

What are the rates for water?

The 2016 water tax rate is growing regularly, but in small portions. So, for example, in two years the rate increased by 20 rubles. According to the new proposals of environmental authorities and other representatives of the government, the rate is supposed to be increased immediately by 700 rubles per thousand cubic meters over 4 years.

Such a sharp increase, according to the explanations of officials, is caused by a strong need. After all, there have been no special increases in this area for 7 years already. This means that official representatives of the authorities have invested in this figure not only future profits, but also losses over past years. Of course, it is not particularly fair to do so in relation to the consumer. But the fact remains - the population will only have to accept it as a fact.

What the experts say

An increase in Russia's water tax in 2016 is believed to be necessary to ensure that service providers' profits do not suffer. But at the same time, as many could note, water tariffs grew regularly and enviably high.

Some experts have calculated that the increase took place at a level of about 50%. And this already seriously exceeds the limits proposed by the government in the level of official inflation.

When is the water fee paid?

The rates of such a fee are applied in rubles and are distributed according to:

• different economic regions;
• different rivers;
• lakes;
• seas.

Also, the amount of the fee directly depends on how the water body appears - surface or underground.

It is worth considering the fact that rates are approved for a certain minimum. If this indicator is exceeded, the rates for the entire subsequent fence immediately increase by 5 times. As for the timing of collection, the water tax is paid once a quarter.

What should the population prepare for?

In Russia, in 2016, the water tax will increase - and this should be reconciled, become related and get used to this idea. More precisely, to the consequence of this action - an increase in water tariffs.

There are many reasons why the Ministry of Natural Resources has to raise rates so globally. One of the main ones is the development of a rather serious economic crisis. His reasons were:

1. problems with the main partners from Europe and America;
2. domestic sharp fluctuations in the foreign exchange market;
3. sharp rise in inflation;
4. sanctions component and application of counter-sanctions.

Because of this, literally everything has increased in value. Therefore, it has become unprofitable for many manufacturers and suppliers to engage in their activities. And practically the only way out of the situation was to increase the tax rate and base.

What to Expect

Now we should expect that the government will have to develop programs that will reduce the difference between the serious expenses of the population and its income. Usually such measures are called social benefits. Such options will allow the population, for whom it is increasingly difficult to pay for utilities, not to suffer so much from the fact that all income will go to these purposes.

So it's too early to panic. It is possible that prices will not rise as fast as it seems now. In addition, it is likely that special programs will be developed to help the population. And there are also options that the state will intervene and set some certain limits, above which it will be impossible to raise prices.

water tax introduced on the territory of Russia not so long ago: in 2005, the State Duma decided to add another chapter to the Tax Code, thus intending to increase budget revenues by increasing the fiscal burden on business. This article will look at payers water tax, as well as its base, rate and billing period.

Who are the payers of the water tax

It is not so easy to determine who is the payer of the tax today due to periodic changes and intricacies of the Tax and Water Codes. Let's start with the fact that since 2005, in order to obtain certain types of "water" activities, tax legislation required obtaining a license and paying water tax.

However, already in 2007, the Water Code abolished licensing and allowed doing business on the basis of agreements and decisions of authorities, replacing tax payments with rental ones. Thus, we see a picture that is not easy to perceive: if an entrepreneur received a license before 2007, then he was recognized as a taxpayer, but only for the duration of the license. Instead of renewing the license, it was necessary to conclude a new water use agreement and pay non-tax payments. If the entrepreneur decided to start activities after 2007, then the payer water tax it is no longer recognized, since from this year it was not required to obtain a license.

That's not all. There is a type of activity that is taxed water tax in any case, even in the absence of a license after 2007. This is an activity for the abstraction of water resources by an underground method (Law "On Subsoil" dated February 21, 1992 No. 2395-1).

So the obligations water tax have persons (organizations, individual entrepreneurs, ordinary citizens) who received a license before 2007. Such activities are associated with the special use of a water body for the following purposes:

• to provide the population with water - drinking and domestic needs;
• for transporting timber by water;
• for application in agriculture;
• for use in production, in construction;
• for mining;
• for hydropower processes.

In some subjects, for example, in Moscow and St. Petersburg, since 2015 all licenses obtained before 2007 have been canceled (clause 5, article 5 of the law dated June 3, 2006 No. 73-FZ).

Who does not have to pay water tax

Not all commercial structures that use water resources in their economic activities have to pay water tax. Those entities in respect of which at least one of the following points is true are not payers:

• Business is classified as "water", that is, it is directly related to water (fishing and hunting, shipping, irrigation).
• Business is already subject to a different tax for the use of resources in the water area (the use of medicinal waters with minerals, thermal springs).
• The business is related to the protection of the water body.
• Business has benefits for conducting special activities (for example, providing a recreational area equipped only for the disabled, veterans, children).
• The business was created for the reproduction of water and other biological resources.

In addition, if an entrepreneur has a license but does not actually use water resources, he does not have to pay water tax, however, the obligation to submit a quarterly declaration remains with him. Reporting with zero indicators will need to be submitted until the license is canceled (it is better to do it yourself).

How to determine the basis for the calculation of water tax under the Tax Code of the Russian Federation

For various types of activities, approaches to determining the tax base for water taxwill be different:

• if water is withdrawn for further use, then the volume of water intake acts as a base;
• if water space is used (except for the transportation of timber), then the area of ​​​​the object is considered the base;
• if timber is transported by water, then the volume of materials and the length of the route are referred to the base;
• if water is used to generate electricity, then the amount of generated energy is taken into account as a base.

What is the tax period for water tax under the Tax Code

The tax period for water tax is a quarter. The deadline for filing the declaration and paying the water tax is the 20th day of the month following the reporting quarter. Reporting must be submitted to the tax office where the water body used is located. This rule does not apply to the largest payers who submit a declaration to their inspection at the location of the organization.

Rates for water tax in 2016

The size of the bets water tax calculated in rubles per base unit and varies depending on the regional location of the object, economic region, basin of a particular reservoir. For example, for the abstraction of water from the Volga River basin in the Central Economic Region by the underground method, the tax rate will be 360 ​​rubles. per 1000 cu. m. And with underground water intake from Lake Baikal in the East Siberian economic region, the rate is already 678 rubles. per 1000 cu. m.

Also, the rate depends on how the water was taken - surface or underground.

If water is taken in an amount exceeding the established limit, then the rate is increased to five times.

Up to 10 times the rate increases when groundwater is withdrawn in case it is subsequently going to be resold.

If the payer cannot measure the amount of water used on his own, then the value of 1.32 is taken as a correction factor (in 2015 the coefficient was lower - 1.15) and an additional indicator of 1.1.

If water is withdrawn to meet the needs of the population, then a reduced rate of 70 rubles is applied. per 1000 cu. m of water.

How is the water tax calculated in 2016

In 2015, special coefficients were introduced that increase the tax burden on water tax. These coefficients are given in clause 1.1 of Art. 333.12 of the Tax Code of the Russian Federation for the period until 2026. From 2026, the corrective indicator will be calculated based on the dynamics of consumer prices.

The declaration must indicate the value of the rate, taking into account the corrective indicator with proper rounding in line 100.

We also note that after 2026 the coefficient will become mandatory for use even in relation to the reduced water tax rate.

The water tax is calculated by the payer himself, for this you need to multiply the tax rate, taking into account the applicable coefficient per base.

Important not to be confused with water tax

The shipping business also involves the use of water resources, but the owners of this business do not pay water tax. Another tax is applicable to shipping - the transport tax - which has nothing to do with the water tax.

Also, since 2007, the legislation has canceled licenses for activities related to water use. The use of water resources is permitted on the basis of agreements, decisions approved by the relevant body of the subject of Russia. The agreement provides for lease payments for water use, which also has nothing to do with water tax.

***

It can be concluded that the use of water resources for business activities continues to be paid, and funding comes from two sources: water tax and payments under a water use agreement. In the near future, it is planned to increase the fiscal burden due to increasing coefficients and, as a result, an increase in tax rates. Thus, Russian legislation is still at the stage of formation of a mechanism for control over the use of national water resources. The issue of rational use of resources implies the introduction of an efficient system of payments and is important not only from an economic point of view (filling the budget treasury), but also from an environmental point of view.