Water tax taxpayers are the object of taxation. Water tax: tax base, payers, rates. Who acts as a taxpayer

The activity of payers of this tax is subject to compulsory licensing.

General information

In order to pay the water tax correctly, it is necessary to understand what kind of tax it is, what benefits exist for it, as well as the timing of its payment and the reporting procedure.

Is water tax a direct or indirect tax, and to what budget is it paid? This is a direct tax that is paid to the federal budget.

What it is?

Water tax is a tax for the use of water resources and objects in accordance with the current legislation of the Russian Federation.

This tax came into force on January 1, 2005. Prior to this, users of water resources paid a tax for the use of water bodies.

The water tax does not apply to regional taxes, but is a federal tax, that is, it is paid to the federal budget, and the government establishes benefits for this tax, as well as the procedure and terms for its payment.

Characteristics of the elements

Any tax, including water, has its own elements:

The objects of taxation by water tax are:

1. Water intake from water bodies.
2. The use of water bodies, except for crossing the forest on rafts and purses.
3. Use of water for hydropower purposes.
4. The use of water for rafting timber on rafts and purses.

May be equal to:

• volume of water taken;
• the area of ​​the provided water space;
• the amount of electricity produced;
• the volume of wood fused on rafts and purses.

In the event that several tax rates are established for a water body, the amount payable is calculated based on each tax rate.

Tax rates are set in rubles per 1,000 cubic meters. m. Their size, depending on the economic zones of the location of the water areas, is given.

The tax rates at which the water tax is calculated and which are specified in paragraph 1 of this article, taken into account in accordance with paragraphs 2, 4 and 5 of the same article, are applied in 2015 with an adjustment factor of 1.15.

When calculating the rate using this coefficient, it must be rounded up to a whole ruble. Pennies don't count.

Legal regulation

The water tax is regulated by chapter 25. 2 of the Tax Code of the Russian Federation. The payers of this tax are organizations and individual entrepreneurs who use water resources on the basis of.

Those individuals, as well as organizations that use water resources under agreements that were concluded before the entry into force, are not taxpayers for this tax.

Economic entity

Water tax - what kind of tax from an economic point of view? The essence of the water tax lies in the payment for the use of water bodies, which are the property of the state.

With the introduction of the Water Code, the authorities of the constituent entities of the country lost the opportunity to independently set rates for the use of water.

Now the circle of taxpayers has expanded significantly - it also includes individuals. Payment for the use of water resources belongs to the category that forms the revenue part of the federal budget.

In fact, the water tax is a cost characteristic of the value of the water resources of our country, expressed in rubles. As already mentioned, all water bodies are the property of the state.

Municipal and private ownership is allowed only for small water bodies that do not have a hydraulic connection with large water bodies.

These persons may use water bodies on the basis of:

1. Limited use rights are a water easement.
2. Long-term use rights.
3. Short term rights.

The procedure for calculating and paying tax on the consumption of water resources

Payment period

As stated in Art. 333.14 of the Tax Code of the Russian Federation, water tax is payable no later than the 20th day of the next month following the quarter.

That is, for the 1st quarter it is necessary to pay before April 20th, for the 2nd quarter - before July 20th, for the 3rd quarter - before October 20th, and for the 4th quarter - before 20th. oh january.

If the 20th falls on a weekend or public holiday, the due date for payment is the first business day following the 20th.

By the same date, it must be submitted to the tax office located at the location of the used water body. Pay the tax on the details of the same tax office, that is, pay the tax at the location of the water body.

If the taxpayer of the water tax belongs to the category of large, then he submits a declaration for this tax to the Federal Tax Service at the place where he is registered as a large taxpayer. The tax is paid here.

If the taxpayer is a foreign person, both legal and natural, then they are required to pay water tax and submit a copy of the declaration to the tax office at the location of the authority that issued these taxpayers.

To what budget is it necessary to pay tax - to the local or federal? In accordance with, a 100% water tax is credited to the federal budget.

tax incentives

The tax legislation does not establish benefits for the payment of water tax. This means that the authorities of the subjects of the federation do not have the right to provide benefits at the regional level, since this is a federal tax.

KBK

In order to correctly pay a fee for the use of water bodies, you need not only to calculate it correctly, but also fill it out correctly.

In field 104, you must specify BCC - budget classification code. It is necessary in order for the tax, penalties or fine to "leave" as intended. Otherwise, the amount of the payment may be unexplained, and the taxpayer will have a debt.

Accounting (postings)

For water tax accounting, the following postings must be used:

FAQ

Despite all the transparency of the water tax, taxpayers have questions. which occur quite often.

Water tax issues

The introduction of the Water Code in 2005 somewhat improved the use of water bodies and the receipt of payment for this. However, this document is already outdated.

Over the past few years, the State Duma has been discussing the amendments that will be made to this law. In 2005, when the RF VC was introduced, it was assumed that the role of the state would be quite strong.

However, it is not! Therefore, there is an active condemnation of amendments that would once again return control over water bodies to the state.

Tax calculation in Crimea

As you know, since March 2014, Crimea has been part of the Russian Federation. Now this territory is called the Republic of Crimea. Now this republic is in a transitional position from the taxation of Ukraine to the taxation of Russia.

In this regard, the Government of the Crimea approved.

This Regulation states that before the beginning of 2015, all enterprises and individual entrepreneurs located in Crimea must join Russia and apply the tax system of our country. This suggests that from 01.01.2015, the water tax in Crimea is paid at the rates and in the manner established in the Russian Federation.

If there is no license

As you know, in order to use water bodies and resources that are the property of the state, a potential taxpayer must obtain a license from the executive body at the location of the water body.

Video: water tax

Therefore, the water tax is paid in the presence of a special license. From 01.01.2007, unlicensed activities on the use of water bodies are prohibited.

If the taxpayer has “on hand”, which was concluded with the executive authorities at the location of the object before 01/01/2007, then such an agreement is an analogue of a license for the use of water resources.

Water tax in Crimea

In order for an enterprise located in Crimea to be able to carry out its activities in accordance with Russian legislation, it needs to be re-registered. It was necessary to pass such registration before 01/01/2015.

As soon as the enterprise was registered, from the same day it switched to Russian tax legislation, and begins to pay taxes, including water taxes, according to Russian laws.

Prior to passing such a procedure, the company pays taxes under the laws of Ukraine. This is done in order to avoid double taxation.

However, in March 2014, Dmitry Medvedev submitted a bill to the State Duma, which implies the creation of a special economic zone on the territory of the Crimean peninsula and the city of Sevastopol.

According to this bill, the residents of this special economic zone have benefits for paying income tax, and are also completely exempt from paying land, transport and water taxes.

This bill is calculated until 2064, that is, Crimea and Sevastopol will be exempt from paying these taxes for 50 years.

As already mentioned, only resident organizations will have benefits. In order to become a resident, it is not enough located on the territory of the peninsula, it is necessary to deposit 150 million rubles. This contribution will entitle you to the benefit.

This money will go to the development of the peninsula, its infrastructure, culture, education, medicine and other vital industries.

As the practice of applying this bill shows, organizations prefer to pay the required amount once, but do not pay taxes.

So far, the bill has been developed for the next 10 years, then, if it is successfully used, it will be amended and amended. According to it, resident organizations will be exempted from paying water tax for an indefinite period.

Responsibility for non-payment of water tax is provided for by the general provisions of the Tax Code of the Russian Federation.

If the taxpayer misses the deadline for paying tax and submitting a declaration, he will have to pay a fine of 20% of the unpaid tax amount and 5% of the amount indicated in the declaration, respectively.

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Foundation and legal basis

Water tax is a federal direct tax, the legal basis of which is laid down in Chapter 25.2 of the Tax Code of the Russian Federation. This chapter, and with it the water tax itself, has been put into effect since 2005. Until that time, there was another tax - a fee for the use of water bodies, which was paid on the basis of the Federal Law of May 6, 1998 N 71-FZ "On fees for the use of water bodies" (now this law has become invalid). Since 2007, a new Water Code has come into force, which has narrowed the circle of water tax payers by abolishing the licensing system for the use of surface water bodies.

The right to use such objects is now acquired on the basis of a water use agreement or a decision to grant water objects for use, that is, within the framework of contractual civil legal relations. And for the use of a water body or part of it, a non-tax fee is charged - it is called so - a fee for the use of water bodies. Article 333.8 of the Tax Code has also undergone changes in connection with these innovations - it is supplemented with a clause according to which organizations that use water on the basis of agreements or decisions on the provision of water bodies for use, concluded and adopted after the entry into force of the Water Code of the Russian Federation, are not recognized as water tax payers. .

It can be said that the water tax is gradually being replaced by a non-tax fee for the use of water bodies.

Taxpayers

Water Tax Payers- these are organizations and individuals engaged in special or special water use in accordance with the legislation of the Russian Federation, recognized as an object of taxation.

Organizations and individuals engaged in water use on the basis of water use agreements or decisions on the provision of water bodies for use, respectively, concluded and adopted after the entry into force of the Water Code of the Russian Federation (it entered into force on January 1, 2007) are not recognized as taxpayers.

The Water Code provides for two grounds for the use of water bodies: a water use agreement and a decision to grant a water body for use.

For the use of a water body on the basis of an agreement, the same name is charged. pay.

Objects of taxation

water tax

The following types of use of water bodies are recognized as objects of taxation by water tax:

1. water intake from water bodies;
2. use of the water area of ​​water bodies, with the exception of timber rafting in rafts and purses;
3. use of water bodies without water intake for hydropower purposes;
4. the use of water bodies for the purpose of floating wood in rafts and purses.

Not subject to taxation:

1. abstraction from underground water bodies of water containing minerals and (or) natural healing resources, as well as thermal waters;
2. water intake from water bodies to ensure fire safety, as well as to eliminate natural disasters and the consequences of accidents;
3. water intake from water bodies for sanitary, ecological and navigable releases;
4. intake by sea vessels, vessels of inland and mixed (river - sea) navigation of water from water bodies to ensure the operation of technological equipment;
5. water intake from water bodies and use of the water area of ​​water bodies for fish farming and reproduction of aquatic biological resources;
6. the use of the water area of ​​water bodies for navigation on ships, including small-sized watercraft, as well as for one-time landings (take-offs) of aircraft;
7. use of the water area of ​​water bodies for placement and parking of floating facilities, placement of communications, buildings, structures, installations and equipment for carrying out activities related to the protection of waters and aquatic biological resources, protection of the environment from the harmful effects of waters, as well as the implementation of such activities on water bodies ;
8. use of the water area of ​​water bodies for conducting state monitoring of water bodies and other natural resources, as well as geodetic, topographic, hydrographic and search and survey work;
9. use of the water area of ​​water bodies for the placement and construction of hydraulic structures for hydropower, land reclamation, fisheries, water transport, water supply and for the purposes of water disposal;
10. the use of the water area of ​​water bodies for organized recreation by organizations intended exclusively for the maintenance and service of the disabled, veterans and children;
11. use of water bodies for dredging and other works related to the operation of navigable waterways and hydraulic structures;
12. use of water bodies to meet the needs of the country's defense and state security;
13. abstraction of water from water bodies for irrigation of agricultural land (including meadows and pastures), irrigation of horticultural, horticultural, suburban land plots, land plots of private subsidiary plots of citizens, for watering and maintenance of livestock and poultry, which are owned by agricultural organizations and citizens;
14. intake from underground water bodies of mine-mining and collector-drainage waters;
15. use of the water area for fishing and hunting.

Payment for the use of water facilities

The list of grounds for providing water bodies for use on the basis of an agreement (for which a fee is charged for the use of water bodies) is established in Art. 11 of the Water Code:

• abstraction (withdrawal) of water resources from surface water bodies;
• use of the water area of ​​water bodies, including for recreational purposes;
• use of water bodies without abstraction (withdrawal) of water resources for the purposes of electricity generation.

Other types of water use are provided for use either on the basis of decisions, or do not require either the conclusion of an agreement or a decision at all.

Tax base for water tax

The tax base for water tax is determined depending on the type of water use and for each water body separately:

• when water is withdrawn, the tax base is determined as the volume of water withdrawn from a water body during the tax period based on the readings of water meters, and in their absence, according to water consumption rates;
• when using the water area, the tax base is determined as the area of ​​the provided water space according to the license data, and in case of its absence - according to the materials of the technical and project documentation;
• when using water bodies without water intake for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period;
• for timber rafting in rafts and purses, the tax base is determined as the product of the volume of timber rafted during the tax period, in thousands of cubic meters. meters and rafting distance in km divided by 100.

Let's pay attention once again - the tax base is calculated for each water body separately! This means that, for example, when water is taken from several rivers, the tax base is calculated for each river. And it does not matter that the tax rates for the basins of these rivers may be the same. If different rates are set for a water body, the tax base is determined for each tax rate.

Payment base for payment for the use of water bodies

The rates, the procedure for calculating and collecting fees for the use of water bodies are established depending on the owner of the water body: the Government of the Russian Federation, state authorities of the constituent entities of the Russian Federation or local governments.

For federally owned water bodies, these issues are regulated by Decree of the Government of the Russian Federation of December 14, 2006 N 764. According to it, the payment base is established in the water use agreement for each type of use of water bodies and is determined separately for each water body or part of it.

The payment base is:

• for payers who withdraw water resources from water bodies or parts thereof - the volume of allowable withdrawal of water resources, including the volume for transfer to subscribers, for the payment period;
• for payers using water bodies or their parts without abstraction of water resources for hydropower purposes - the amount of electricity produced for the payment period;
• for payers using the water areas of water bodies or parts thereof - the area of ​​the provided water area of ​​the water body or part thereof.

If water objects are owned by a subject of the Russian Federation, then the rules for them must be established by this very subject.

Tax and pay periods

The tax period for water tax is a quarter.

Accordingly, it is necessary to pay water tax and submit reports on it quarterly (no later than the 20th day of the month following the reporting quarter).

Concerning fees for the use of water bodies, then the rates, the procedure for calculating and collecting such fees are established depending on the owner of the water body by the Government of the Russian Federation, public authorities of the constituent entities of the Russian Federation or local governments.

For federally owned water bodies, a quarter is recognized as a payment period and paid at the place of use of the water body also no later than the 20th day of the month following the expired payment period.

Water tax rates and fees for the use of water bodies

Water tax rates are set for the basins of rivers, lakes, seas and economic regions in rubles per 1 thousand cubic meters. water taken from surface or underground water bodies - art. 333.12 of the Tax Code of the Russian Federation.

Since 2017, water tax rates have been indexed at 1.52. These changes were made to the Tax Code by Federal Law No. 366-FZ of November 24, 2014, which provides for annual indexation of tax rates until 2025. When water is withdrawn in excess of the established quarterly (annual) water use limits, tax rates in terms of such an excess are set at a fivefold rate (also taking into account the coefficient of 1.52 in 2017).

The tax rate for water withdrawal for water supply of the population in 2017 is set at 107 rubles per one thousand cubic meters of water taken from a water body.

The rates of payment for the use of water bodies, as well as the procedure for its calculation and payment, are established depending on the owner of the water body by the Government of the Russian Federation, state authorities of the constituent entities of the Russian Federation or local governments. For water bodies that are in federal ownership, the rates of payment for the use of water bodies are established by Decree of the Government of the Russian Federation of December 30, 2006 N 876.

The rates of payment for the use of water bodies owned by St. Petersburg are approved by the Decree of the Government of St. Petersburg of August 17, 2007 N 1007, and are:

• For the withdrawal of water resources from surface water bodies located within the boundaries of the Neva basin, within the limits of the allowable withdrawal established by the water use agreement - 258 rubles. for 1 thousand cubic meters m of water resources.
• For the withdrawal of water resources from surface water bodies located within the boundaries of the river basins of the Baltic Sea basin (with the exception of the Neva), within the allowable withdrawal established by the water use agreement - 282 rubles. for 1 thousand cubic meters m of water resources. W
• For the withdrawal of water resources from surface water bodies for drinking and domestic water supply of the population within the limits of the allowable withdrawal established by the water use agreement - 70 rubles. for 1 thousand cubic meters m of water resources.
• For the use of the water area of ​​surface water bodies or their parts - 33.96 thousand rubles. for 1 sq. km of usable water area per year.

Procedure and terms of payment, reporting

The taxpayer must independently calculate the amount of water tax.

The total tax amount is the result of adding the tax amounts calculated for all types of water use.

The amount of tax at the end of each tax period is paid at the location of the object of taxation no later than the 20th day of the month following the expired tax period - that is, April 20, July 20, October 20 and January 20, 2017. At the same time, it is necessary to submit a tax declaration for water tax (it must be submitted to the tax authority at the location of the object of taxation).

The water tax is fully credited to the federal budget.

Foreign persons paying water tax must submit a copy of the tax declaration at the location of the authority that issued the water use license, within the time period established for payment of the tax.

The tax declaration was approved by order of the Ministry of Finance of the Federal Tax Service of Russia dated November 9, 2015 N ММВ-7-3 / [email protected] It can be presented both in paper and in electronic form - at the choice of the taxpayer. As for the payment for the use of water bodies, the procedure for its payment is established depending on the owner of the water body by the Government of the Russian Federation, state authorities of the constituent entities of the Russian Federation or local governments.

For water bodies that are in federal ownership, it is established that the payment is made at the place of use of the water body no later than the 20th day of the month following the expired payment period (quarter). It is credited to the federal budget in accordance with the budget legislation of the Russian Federation.

In St. Petersburg, the fee must also be paid no later than the 20th day of the month following the reporting quarter, but this fee is already credited to the budget of St. Petersburg.

As for reporting on fees for the use of water bodies, neither the Water Code nor the adopted Government Resolutions provide for the provision by payers of calculations or any reporting documents.

Pay attention!

Taxpayers whose average number of employees for the previous calendar year exceeds 25 people, as well as newly created organizations whose number of employees exceeds the specified limit, submit tax returns and calculations only in electronic form.

A complete list of federal electronic document management operators operating in a particular region can be found on the official website of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.

Water tax: what's new in 2017?

Since 2017:

• The new value of the multiplying coefficient is applied to the water tax rate. When calculating the water tax, a multiplying factor is applied to the general rates. In 2017, its value is 1.52. Last year, this coefficient was provided in the amount of 1.32.
• When water is withdrawn for water supply to the population, the water tax rate is 107 rubles. per 1000 cu. m. In 2016, the rate was 93 rubles. per 1000 cu. m. of withdrawn (withdrawn) water resources. The upgrade was planned.

When paying arrears for all taxes, from October 1, 2017, the rules for calculating penalties will change. In case of a long delay, large amounts of penalties will have to be paid - this applies to arrears that arose after October 1, 2017. Changes have been made to the rules for calculating penalties, which are established for organizations in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation.

If, starting from the specified date, the payment is overdue by more than 30 days, the interest will be calculated as follows:

• based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, effective from the 1st to the 30th calendar days (inclusive) of such a delay;
• based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.

In case of delay of 30 calendar days or less, the legal entity will pay penalties based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

The changes are provided for by the Federal Law of May 1, 2016 N 130-FZ.

If arrears are paid before October 1, 2017, the number of days of delay does not matter, the rate in any case will be 1/300 of the Central Bank refinancing rate. Recall that since 2016 the refinancing rate is equal to the key rate.

The procedure for calculating and terms of payment of water tax are determined by Art. 333-333 NK. The amount of tax is calculated by the taxpayer independently at the end of each tax period as the product of the tax base and the corresponding tax rate.

The total tax amount is determined by adding the tax amounts calculated for all types of water use.

The tax amount is paid at the location of the object of taxation no later than the 20th day of the month following the expired tax period. The amount of water tax goes entirely to the federal budget. Within the same period, the taxpayer is obliged to submit a tax declaration to the tax authorities at the location of the object of taxation. At the same time, taxpayers classified as the largest taxpayers submit tax returns to the tax authority at the place of registration as the largest taxpayers.

Taxpayers - foreign persons within the same period shall submit an additional copy of the tax declaration to the tax authority at the location of the authority that issued the license for water use.

The tax period for water tax is a quarter.

The tax is payable no later than the 20th day of the month following the expired tax period (ie, no later than April 20, July 20, October 20 and January 20). The taxpayer calculates the amount of tax independently as the product of the tax base and the corresponding tax rate. The tax payable is the amount resulting from the sum of the tax amounts calculated for all types of water use.

The tax declaration shall be submitted by the taxpayer to the tax authority at the location of the object of taxation within the period established for the payment of the tax.

At the same time, taxpayers who, in accordance with Article 83 of the Tax Code of the Russian Federation, are classified as the largest taxpayers, submit tax returns to the tax authority at the place of registration as the largest taxpayers.

The water tax is also paid by taxpayers - foreign persons falling under its conditions, who are obliged to submit a copy of the tax declaration to the tax authority at the location of the authority that issued the water use license, within the time period established for paying the tax.

The procedure for calculating water tax.

Four types of objects of taxation define four types of tax base: the volume of water, the area of ​​the water area, the amount of electricity produced and the derivative of the amount of wood being fused and the rafting distance.

Thus, when water is withdrawn, the tax base is the volume of water withdrawn from a water body, which is determined on the basis of the readings of water meters reflected in the primary accounting log for water use as of the 1st day of each month.

If there are no water meters, the volume of water taken is determined based on the operating time and productivity of technical means, in particular, taking into account the operating time of process equipment, the volume of output, the operating time and productivity of pumps.

If it is impossible to determine the volume of water taken based on the readings of water meters and the operating time and performance of technical equipment, this indicator is set according to water consumption standards.

The tax base, defined as the volume of water withdrawn, is not reduced by water losses during abstraction and transportation and, as noted above, by the volume of water transferred to its subscribers.

If a water user takes water both to meet his own needs and to transfer it to other water consumers, then the tax base is the entire volume of water taken, including water transferred to its subscribers. The tax base for the use of water bodies without water abstraction for hydropower purposes is the amount of electricity generated.

When using water bodies for the purpose of rafting in rafts and purses Ch. 25.2 of the Tax Code of the Russian Federation prescribes to determine the tax base as the product of the volume of wood rafted in rafts and purses and one hundredth of the rafting distance, expressed in kilometers.

Previous experience in calculating fees for the use of water bodies showed that there were mainly difficulties in determining the fee for timber rafting, since it was wrong to add up different rafting distances, and then multiply this amount by the rate and by the total volume of timber being rafted. In this case, a significantly overestimated amount of the fee is obtained compared to the correctly calculated one.

A similar situation will take place in the application of Ch. 25.2 of the Tax Code of the Russian Federation in the case of the same approach to calculating the amount of tax.

Let's explain this with a specific example. Example. On the Northern Dvina River, timber rafting was carried out four times at different distances with a constant volume of 2 thousand cubic meters. m. of fused wood over a distance of 100, 150, 200 and 250 km., at a fee rate of 1650 rubles. for 1 thousand cubic meters m. of fused wood for every 100 km. alloy, the correct calculation of the fee is as follows:

If we add up the total volume of wood being rafted (8 thousand cubic meters), and then multiply it by the tax rate, taking into account the total distance of the rafting (700 km), we get a completely different and much larger amount: 92,400 rubles.

Thus, the difference between the correct (23,100 rubles) and incorrect (92,400 rubles) calculated amounts was 69,300 rubles.

In principle, given that the volume of the rafting in this case was unchanged (2 thousand cubic meters), when calculating the water tax in this case, it would be possible to add up only the distance of the rafting. In this case, the amount of water tax was the same: 23,100 rubles.

But already with different volumes of timber being rafted, the amount of the water tax should be calculated separately for each case of timber rafting, otherwise the amount of this tax will also turn out to be overestimated.

The use of the water area of ​​water bodies for other purposes involves the definition of the tax base as the area of ​​the provided water space, which is established according to the data of the license for water use (contract for water use), and in the absence of such data in the license (contract) - based on the materials of the relevant technical and project documentation.

If different tax rates are established for a water body, the tax base is determined by the taxpayer in relation to each tax rate.

Chapter 25.2 of the RF Tax Code fundamentally changes approaches to setting tax rates.

The Federal Law “On Payment for the Use of Water Bodies” (as amended by the Federal Law of July 28, 2004, No. 83-FZ) establishes only marginal (maximum and minimum) payment rates for types of water use in general for the Russian Federation, empowering the Government of the Russian Federation differentiate marginal rates by economic regions and river basins, lakes and seas.

In contrast to the payment for the use of water bodies, the water tax rates are established directly by Art. 333.12 of the Tax Code of the Russian Federation and cannot be changed either by the Government of the Russian Federation or by the legislative bodies of the constituent entities of the Russian Federation, which, moreover, are deprived of the right to provide benefits.

At the same time, the principle of establishing tax rates for economic regions, basins, water management systems and types of water use in absolute terms (in rubles) per unit of measurement of the tax base (1 thousand cubic meters of water, 1 sq. km., 1 thousand cubic meters of water) has been preserved. kWh, 1 thousand cubic meters of wood per 100 km of alloy).

If we compare the water tax rates with the current rates of payment for the use of water bodies, we can note their increase in comparison with the existing maximum rates.

An exception is the use of water bodies for hydropower purposes, in respect of which the water tax rates are lower than the rates for the use of water bodies.

When calculating the water tax for the use of the water area of ​​a water body, it should be borne in mind that the tax rate is set in thousands of rubles per 1 sq. km. km. in year.

Therefore, the tax for a single tax period - a quarter - is calculated as one fourth of the amount of tax calculated at the annual tax rate.

It should be noted that the rates of payment for water intake, the use of the water area of ​​water bodies are established only for inland water bodies, the territorial sea and internal sea waters, thus, the jurisdiction of the tax on the exclusive economic zone of the Russian Federation, as well as fees for the use of water bodies, is not spreads. For the North-Western region and the Volga basin, the minimum rates are 21.9 rubles, and the maximum rates are 29.2 rubles. for 1 thousand cubic meters m. 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.

The Tax Code of the Russian Federation establishes several preferential rates of water tax.

First, a preferential rate reappeared for water abstraction from water bodies for water supply to the population, however, with an increase in comparison with the rate of payment for the use of water bodies, which was in force before January 1, 2003, from 60 to 70 rubles. for 1 thousand cubic meters m. of water.

The conditions associated with the withdrawal of water for water supply to the population must be reflected in the license issued in accordance with the established procedure by the Ministry of Natural Resources of Russia. If the water supply to the population is not carried out directly by the taxpayer (the withdrawn water is transferred to other organizations) and the corresponding intended use of water is not indicated in the license, then tax rates for the use of water bodies related to the withdrawal of water for the population are not applied by this taxpayer.

Water intake for water supply of the population includes water intake only for water supply of housing stock of urban, rural, settlement (state, municipal, individual, cooperative, public, being on the balance sheet of enterprises and organizations).

Losses of water during intake and transportation to the population are related to the own needs of housing and communal services organizations, and the water tax for these volumes of water withdrawn, but subsequently lost, is calculated at the generally established tax rate.

The volume of water taken and lost directly in houses and apartments is taxed at a reduced tax rate only if separate records are kept of the use of water for these purposes.

Otherwise, the volume of water withdrawn and lost during the intake and transportation of water is calculated at the generally established rate. Secondly, for the four tax periods of 2005, the exemption established by Art. 2 of the Federal Law of July 28, 2004 No. 83-FZ, which enacts Ch. 25.2 of the Tax Code of the Russian Federation: taxpayers operating thermal and nuclear power facilities using a direct-flow water supply scheme calculate water tax at the appropriate rates with a coefficient of 0.85 when water is withdrawn for technological needs in terms of water withdrawal volumes within the established limits. If the water user does not independently operate thermal power facilities, but only transfers the withdrawn water to them, he calculates the water tax at the tax rate without applying the coefficient. Since water resources are exhaustible, the state conducts rationing of water consumption and provides for liability for irrational and over-limit use of water resources. In terms of the water tax, this is reflected in the attraction of taxpayers to pay tax for excess water withdrawal at rates increased by five times.

Example. Let's assume that a thermal power plant took 12 thousand cubic meters in the reporting period. m. of water for technological needs, 8 thousand cubic meters. m. for non-technological needs and discharged wastewater 7 thousand cubic meters. m. Let's assume that the rates of payment for a given enterprise in the region:

• - for water intake for technological needs - 15 rubles. for 1 thousand cubic meters m.;
• - for water intake for non-technological needs - 30 rubles. for 1 thousand cubic meters m.;
• - for wastewater discharge - 3.9 rubles. for 1 thousand cubic meters m. Let's determine the amount of payment for the use of water bodies: 12 thousand? 15 + 8 thousand x 30 + 7 thousand * 3.9 \u003d 180 + 240 + 27.3 \u003d 447.3 rubles.

Water consumption limits are approved by the Ministry of Natural Resources of Russia as a whole for a year or a month and are indicated in the license.

Water consumption limits are set for each water body, type of water use, and can also be determined by the purpose of using the withdrawn water (for own production (technological) needs, for supply to third-party water consumers - organizations, for water supply to the population, etc.).

Since a quarter is defined as the tax period for water tax, the amount of actual withdrawal should be compared with the quarterly limit of water withdrawal. If only an annual limit is set for a water user, then for the purposes of taxation, the quarterly amount of the limit is calculated by dividing the amount of the annual limit by four.

If monthly limits are approved, then for tax purposes the limits of the months that make up a particular quarter are summed up.

Procedure and terms of payment of water tax.

At the end of the tax period (quarter), the taxpayer in accordance with Art. 333.13 of the Tax Code of the Russian Federation must independently calculate the water tax, namely: determine the tax base (the amount of water taken, the area of ​​​​the water area, etc.) and multiply it by the tax rate corresponding to the type of water use, economic region and water basin. Article 333.14 of the Tax Code of the Russian Federation establishes the same deadline for the payment of water tax, which is provided for payment for the use of water bodies: the tax must be paid no later than the 20th day of the month. Chapter 25.2 of the Tax Code of the Russian Federation preserves the procedure for paying water tax at the location of the object of taxation (the corresponding type of use of a water body).

Chapter 25.2 of the Tax Code of the Russian Federation does not stipulate the solution of the issue of the procedure for paying tax when a water body is located on the territory of several constituent entities of the Russian Federation, while the Federal Law "On payment for the use of water bodies" provides that the amounts of payment in this case are subject to payment to the budget of the subject Russian Federation at the location of the taxpayer with their subsequent distribution among the budgets of those subjects of the Russian Federation in whose territories such water bodies are located in accordance with the concluded basin agreements.

At the same time, when deciding on the payment of water tax, one should be guided by the fact that the object of water taxation is the use of a water body and the tax must be paid at the place of actual water use. In addition, an agreement on the use of a water body located on the territory of several constituent entities of the Russian Federation, which the water user concludes with all executive authorities of the relevant constituent entities of the Russian Federation or, with their consent, with one of these bodies, may determine the parameters of the object of taxation of the corresponding constituent entity of the Russian Federation.

Article 333.15 of the Tax Code of the Russian Federation, which establishes the procedure for submitting a tax return on water tax, eliminates the difficulties inherent in submitting declarations on fees for the use of water bodies.

The taxpayer will submit one tax return per tax period only to the tax authority at the location of the object of taxation.

The deadline for submitting a tax return for water tax, as well as at present, coincides with the deadline for tax payment - the 20th day of the month following the tax period.

This tax must be paid by legal entities and individual entrepreneurs using the resources of water bodies on the basis of a license: seas, straits, rivers, lakes, geysers, glaciers, etc. All water bodies belong to the state, and it has the right to transfer them for use for a fee.

The following types of activities are subject to taxation:

• water intake through wells;
• use of water areas;
• the use of water bodies for the purposes of hydropower and wood rafting.

In Art. 333.9 of the Tax Code of the Russian Federation contains a complete list of situations where the use of water resources is not taxed. These include the use of water bodies for agricultural needs, fishing, fire fighting, disaster relief, the needs of government agencies, geodetic and search and survey work, etc.

Tax payment deadlines

The procedure for paying tax payments is regulated by Art. 333.14-333.15 of the Tax Code of the Russian Federation. In accordance with it, a quarter is considered a tax period. Tax payments are directed in full to the federal budget of the Russian Federation.

In general, the deadline for payment of water tax falls on the following dates:

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• for the 1st quarter - until April 20;
• for the 2nd quarter - until July 20;
• for the 3rd quarter - until October 20;
• for the 4th quarter - until January 20.

The tax period is the same for all water users. The deadlines for filing the declaration fully coincide with the deadlines for payment.

Deadlines for payment of water tax in 2018-2019

Tax deadlines sometimes fall on weekends. The norms of the current legislation provide that if the deadline for paying taxes falls on a non-working day, then the tax payment can be transferred on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

In 2018, the deadlines for paying tax, taking into account holidays, will be as follows:

• for the 1st quarter - until 04/20/2018;
• for the 2nd quarter - until 07/20/2018;
• for the 3rd quarter - until 10/22/2018;
• for the 4th quarter - until 01/21/2019.

In 2019, the deadlines will be as follows:

• for the 1st quarter - until 04/22/2019;
• for the 2nd quarter - until 07/22/2019;
• for the 3rd quarter - until 10/21/2019;
• for the 4th quarter - until 01/20/2020.

Penalty for non-payment of water tax on time

In Art. 122 of the Tax Code of the Russian Federation indicates a set of penalties for violation of tax obligations to the state budget. If a taxpayer has deliberately underestimated the tax base or has not made a payment to the budget in due time, penalties are applied to him.

If the regulatory authorities detect illegal actions, violators will have to pay a fine in the amount of 20 to 40% of the amount of unpaid tax: if the violations were committed unintentionally, the fine will be 20%, for deliberate deception, a more serious punishment will follow - a fine of up to 40% of the amount of arrears .

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Water tax is paid quarterly by the 20th day of the month following the reporting quarter. If the deadline falls on a weekend, the tax payment can be transferred on the first business day following it.