Budget system of the Russian Federation. Water tax (most important)

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Budget system of the Russian Federation. Water tax (most important)

Lecture notes, cheat sheets

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37. Water tax

Taxpayers of the water tax are organizations and individuals engaged in special or special water use in accordance with the legislation of the Russian Federation.

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) use of water bodies for the purpose of rafting in rafts and purses.

For each type of water use recognized as an object of taxation, the tax base is determined by the taxpayer separately for each water body.

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

When water is withdrawn, the tax base is determined as the volume of water withdrawn from a water body during the tax period.

When using the water area of water bodies, with the exception of timber rafting in rafts and purses, the tax base is determined as the area of the provided water space.

When water bodies are used without water withdrawal for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period.

When using water bodies for the purpose of rafting in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses for the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100.

The tax period is a quarter.

Tax rates are set for the basins of rivers, lakes, seas and economic regions in the following amounts:

1) when water is withdrawn from surface and underground water bodies within the established quarterly (annual) water use limits;

2) when water is withdrawn in excess of the established quarterly water use limits, tax rates in terms of such an excess are set at five times the amount of tax rates;

3) the rate of water tax when taking water from water bodies for water supply to the population is set at 70 rubles. for one thousand cubic meters of water taken from a water body.

The taxpayer calculates the amount of tax independently.

The amount of tax at the end of each tax period is calculated as the product of the tax base and the corresponding tax rate.

Author: Natalia Burkhanova

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