All about water tax. Who pays the water tax and for what. Reporting form structure

The procedure for determining the amount of water tax is spelled out in Ch. 25.2 of the Tax Code of the Russian Federation. Water tax must be paid by users of the following water bodies: seas (and their separate parts, for example, straits, bays, estuaries), rivers, lakes, swamps, springs, geysers, glaciers.

The water tax was introduced into the economic practice of the country in 2005. The proceeds from it are directed to the federal budget.

To use the water resources of the state, you first need to obtain a special permit:

• Until 2007, such permits were issued on the basis of Resolution of the Government of the Russian Federation of 03.04.1997 No. 383.
• Since 2007, licenses have been issued in accordance with the provisions of the Water Code of the Russian Federation. Permits submitted prior to the appearance of the Water Code are valid until their expiration date.

In 2015, amendments were made to the articles of the Tax Code of the Russian Federation regulating the water tax - increasing coefficients appeared. According to the amendments, the tax will increase by 4.5 times by 2025, and an additional coefficient for the extraction of mineral water will increase it by 10 times.

Water tax payers and object of taxation in 2018-2019

All water bodies belong to the state. It cannot sell a lake or sea to a separate company, but it can transfer it for use for a fee. According to the laws of our country, a citizen can own only a small water body that has no connection with large water bodies. That is, you cannot buy a lake or a section of a river, but you can buy a pond or a used quarry filled with water.

The payers of the water tax are legal entities and individuals (including entrepreneurs) who use water resources and have a license for water use. Water tax is paid not only for water resources on the surface, but also underground (for example, for the extraction of mineral water).

However, the water tax is not paid for any actions with water resources, but only for the special or special use of water. Special water use is one that changes the water body or the area around it: the construction of a beach or pier on the lake, and a hydroelectric power station on the river. Water intake and timber rafting are also subject to water tax.

Special water use is necessary to meet the needs of government agencies, for example, defense or energy.

Water tax does not apply to water use:

• for extinguishing fires;
• elimination of natural disasters;
• needs of agriculture.

The list of other types of water use that are not taxed is given in the Tax Code of the Russian Federation.

In addition to special and special, there is also general water use (when the inhabitants of the country swim in the sea, fish, float down the rivers). In this case, you do not need to pay water tax.

In 2007, the Water Code entered into force in the Russian Federation, according to which it is necessary to transfer payments for the use of a water body under a water use agreement. Firms that entered into this agreement after the entry into force of the Water Code do not pay water tax.

For more information on who should pay tax and how the tax base is determined, read this article.

The Tax Code of the Russian Federation does not provide any water tax benefits. In 2014, the Prime Minister of the Russian Federation intended to exempt residents of Crimea from paying several taxes, including water taxes, but this initiative was not further implemented.

The procedure for calculating the water tax in accordance with the Tax Code of the Russian Federation

The taxpayer himself calculates the amount of tax payable to the budget. To calculate the water tax, you need to know the tax rate and tax base. If an enterprise has several water bodies, the total tax amount is determined as the amount of payments for each water body.

The algorithm for determining the tax base depends on the type of water use and the type of the facility itself:

• for hydroelectric power plants, you have to pay for the amount of hydropower produced, that is, for every 1,000 kilowatt-hours of energy;
• if you use the water area, then pay for each square kilometer of the water surface (according to the data of the water use agreement and technical documentation);
• when taking water, you will pay for every 1,000 cubic meters of water.

Water tax rates are set depending on the type of water resource and the economic region. For example:

• for the Volga river basin in the Ural economic region, the rate for water intake is 294 rubles. for 1,000 cubic meters;
• and for the Ob River in the same economic region - 282 rubles. for 1,000 cubic meters of water.

In addition, the state sets water use limits, exceeding which will have to pay 5 times the amount. Differentiated rates and the establishment of limits allow you to control the industrial load on water resources and stimulate the economical use of natural resources.

Find out what ratios apply to water tax rates in 2018.

In order to understand all the intricacies of calculating the water tax, we have prepared a detailed example of calculating the tax on water intake, taking into account the fact that the organization in question allowed over-use.

Deadline for payment of water tax and submission of reports

Water tax is calculated quarterly at the location of the taxable object. The organization may not be located in the same territory as the object itself, therefore, in order to pay tax and submit a declaration, you need to register with the Federal Tax Service, on whose territory the water resource is located.

IMPORTANT! If the taxpayer is one of the largest, whose indicators, for example, revenue or the amount of taxes paid for the year, are estimated in billions, then report onwater taxhe owes to the IFTS where he is registered as the largest. Foreign companies and individuals, in addition to reporting to the tax inspectorate for the water body, submit a copy of the declaration to the INFS at the place of the authority that issued the “water” license.

The deadlines for payment of the water tax are established by federal legislation. The taxpayer transfers this payment on a quarterly basis at the time specified in Art. 333.14 of the Tax Code of the Russian Federation.

The state bodies of the Russian Federation regulate the use of water resources with the help of 2 normative documents: the Tax and Water Codes. Accordingly, enterprises pay either a water tax or a fee for the use of a water body under a water use agreement.

In recent years, the norms regulating the water tax have changed slightly (the RF Tax Code has been supplemented with a number of new provisions, including the establishment of coefficients designed to adjust the amount of tax payable in accordance with the rise in consumer prices, etc.). What other changes the legislators will make to the water tax, be the first to find out from the materials of the heading

The activities of payers of this tax are subject to compulsory licensing.

General information

In order to pay water tax correctly, you need 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.

Water tax is 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 facilities in accordance with the current legislation of the Russian Federation.

This tax came into effect on January 01, 2005. Prior to this, water users 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 benefits for this tax, as well as the procedure and terms for its payment, are established by the state.

Characteristics of elements

Any tax, including water tax, has its own elements:

Item name	Description
Payers	Organizations, individual entrepreneurs and individuals
Object of taxation	The fact, the presence of which obliges to pay tax. In this case - the presence of a license for the use of water resources and objects.
The tax base	Cost characteristics of the object. In this case, it depends on the type of use of the water body
Taxable period	In this case, the quarter
Tax rate	Depends on the type of use of water bodies, as well as the economic zone in which the basins of rivers, lakes and seas are located. If water is taken in order to provide it to the population, then the payment is charged for water use in the amount of 81 rubles per 1000 cubic meters.

The objects of taxation by water tax are:

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

Can be equal to:

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

In the event that several tax rates have been established for a water body, then the amount to be paid 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 charged, and which are specified in paragraph 1 of this article, accounted for in accordance with paragraphs 2, 4 and 5 of the same article, in 2015 are applied with an adjustment factor of 1.15.

When calculating the rate using this coefficient, it must be rounded to the nearest ruble. Copecks are not taken into account.

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 contracts that were concluded before the entry into force, are not taxpayers for this tax.

Economic essence

What is a water 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 have lost the ability to independently set rates for the use of water.

Now the circle of taxpayers has expanded significantly - individuals have also been included in it. Payment for the use of water resources belongs to the category that forms the revenue side of the federal budget.

In fact, the water tax is a monetary 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 property is allowed only for small water bodies that do not have a hydraulic connection with large water bodies.

These persons can use water bodies on the basis of:

1. Restricted rights are a water servitude.
2. Long-term use rights.
3. Short-term use rights.

Procedure for Calculation and Payment of Tax on 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 that follows the quarter.

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

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

By the same date, it is necessary to submit it to the tax office located at the location of the water body used. The tax should be paid on the details of the same tax office, that is, the tax should be paid at the location of the water body.

If the taxpayer of the water tax belongs to the category of large ones, 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 physical, then they must pay the water tax and submit a copy of the declaration to the tax office at the location of the authority that issued these taxpayers.

In which budget should the tax be paid - to the local or federal? In accordance with, the water tax in the amount of 100% is credited to the federal budget.

Tax incentives

Tax legislation does not provide for water tax benefits. This means that the authorities of the subjects of the federation have no right to provide benefits at the regional level, since this is a federal tax.

KBK

In order to correctly pay for the use of water bodies, it is necessary not only to calculate it correctly, but also to fill it in correctly.

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

Accounting (postings)

For accounting for water tax, you must use the following entries:

Frequently asked questions

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

Water tax problems

The enactment of the Water Code in 2005 slightly improved the use of water bodies and the collection of payments for it. However, this document is already becoming obsolete.

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

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

Calculation of tax 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 taxing Ukraine to taxing Russia.

In this regard, the Government of Crimea approved.

This Regulation says that by 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, water tax is payable with a special license. Since 01.01.2007, unlicensed activities for 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 law, it needs to be re-registered. It was necessary to pass such registration before 01.01.2015.

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

Before going through this procedure, the company pays taxes according to the legislation of Ukraine. This is done to avoid double taxation.

However, in March 2014, Dmitry Medvedev introduced 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, residents of this special economic zone have benefits in 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 exempted from paying these taxes for 50 years.

As already mentioned, only resident organizations will have benefits. In order to become a resident, little is located on the territory of the peninsula, it is necessary to contribute 150 million rubles. Such a contribution will give the right to use the privilege.

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.

While the bill has been developed for the next 10 years, then, if it is successfully implemented, changes and amendments will be made to it. According to him, 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 the tax and submitting the declaration, then he will have to pay a fine of 20% of the unpaid tax amount and 5% of the amount specified in the declaration, respectively.

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The procedure for calculating and the timing of payment of the water tax is determined by Art. 333-333 NC. The tax amount is calculated by the taxpayer independently based on the results of each tax period as the product of the tax base and the corresponding tax rate.

The total tax amount is determined as a result of the addition of tax amounts calculated for all types of water use.

The amount of tax 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 total amount of water tax goes to the federal budget. Within the same period, the taxpayer is obliged to submit a tax return to the tax authorities at the location of the taxable object. At the same time, taxpayers classified as the largest submit tax returns to the tax authority at the place of registration as the largest taxpayers.

Taxpayers - foreign persons submit, at the same time, 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 (i.e., no later than April 20, July 20, October 20 and January 20). The taxpayer calculates the tax amount independently as the product of the tax base and the corresponding tax rate. The tax payable is the sum of the tax calculated for all water uses.

The tax declaration is submitted by the taxpayer to the tax authority at the location of the taxable object within the time period established for the payment of tax.

At the same time, taxpayers, in accordance with Article 83 of the Tax Code of the Russian Federation, classified as the largest, 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 return to the tax authority at the location of the authority that issued the water use license, within the time period established for the payment of the tax.

The procedure for calculating the water tax.

Four types of objects of taxation determine four types of tax base: water volume, water area, the amount of electricity produced and the derived value from the amount of timber fired and the distance of the fusion.

So, when taking water, the tax base is the volume of water taken from a water body, which is determined on the basis of the readings of water measuring devices, reflected in the primary accounting log of water use as of the 1st day of each month.

If there are no water measuring devices, 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 technological equipment, the volume of products, operating time and pump performance.

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

The tax base, defined as the volume of withdrawn water, is not reduced by the loss of water during withdrawal 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 users, then the tax base is the entire volume of water withdrawn, including water transferred to its subscribers. The tax base for the use of water bodies without water withdrawal for hydropower purposes is the amount of electricity produced.

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

Previous experience in calculating payments for the use of water bodies showed that mainly there were difficulties with determining the payment for timber rafting, since it was wrong to add different rafting distances, and then multiply this amount by the rate and by the total volume of timber fired. In this case, the amount of payment is significantly overestimated in comparison with the correctly calculated one.

A similar situation will take place when applying 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 us 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 fusion wood for a distance of 100, 150, 200 and 250 km., at a payment rate of 1650 rubles. for 1 thousand cubic meters m. of fusion wood for every 100 km. alloy the correct calculation of the board is done as follows:

If we add up the total volume of timber being fused (8 thousand cubic meters), and then multiply it by the tax rate, taking into account the total distance of the alloy (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 amounted to 69,300 rubles.

In principle, given that the volume of the alloy in this case was unchanged (2 thousand cubic meters), when calculating the water tax in this case, only the distance of the alloy could be added. In this case, the amount of water tax was the same: 23,100 rubles.

But even with different volumes of timber being fired, the amount of water tax should be calculated separately for each case of timber rafting, otherwise the amount of this tax will also be overstated.

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

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

Chapter 25.2 of the Tax Code of the Russian Federation fundamentally changes the approaches to the establishment of tax rates.

The Federal Law "On Payment for the Use of Water Bodies" (as amended by the Federal Law of 28.07.2004, No. 83-FZ) sets only the maximum (maximum and minimum) rates of payment for the types of water use as a whole for the Russian Federation, giving the Government of the Russian Federation powers differentiate marginal rates for economic regions and river basins, lakes and seas.

In contrast to the payment for the use of water bodies, the rates of the water tax are established directly by Art. 333.12 of the Tax Code of the Russian Federation and can not 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 setting tax rates for economic regions, basins, water management systems and types of water use in absolute value (in rubles) per unit of measurement of the tax base (1 thousand cubic meters of water, 1 sq. Km., 1 thousand kW / h, 1 thousand cubic meters of wood per 100 km of rafting).

If we compare the rates of the water tax with the current rates of payment for the use of water bodies, then 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. in year.

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

It should be noted that the rates of payment for water intake, the use of water bodies of water are established only for inland water bodies, territorial sea and inland sea waters, thus, the tax jurisdiction for the exclusive economic zone of the Russian Federation, as well as payments 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. discharge. In the Central Region, in the basin of the same river, the rates are 8.9 and 16.6 rubles. for 1 thousand cubic meters m. discharge, respectively.

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

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

The conditions associated with the intake 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 the tax rates for the use of water bodies associated with the intake of water for the population are not applied by this taxpayer.

Water intake for water supply to the population includes water intake only for water supply to the housing stock of urban, rural, settlement (state, municipal, individual, cooperative, public, which is 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 withdrawn, but subsequently lost water 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 in the case of keeping a separate record of water use for these purposes.

Otherwise, the volume of water taken and lost during the intake and transportation is calculated at the generally established rate. Secondly, the four tax periods of 2005 are subject to the exemption established by Art. 2 of the Federal Law of 28.07.2004 No. 83-FZ, which enters into force Ch. 25.2 of the Tax Code of the Russian Federation: taxpayers operating thermal power and nuclear power facilities using a direct-flow water supply scheme calculate the water tax at the appropriate rates with a coefficient of 0.85 when taking water for technological needs in terms of water intake within the established limits. If the water user does not independently operate heat and 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 regulates water consumption and provides for responsibility for irrational and excessive use of water resources. As regards the water tax, this is reflected in the attraction of taxpayers to pay the tax for over-limit water intake at rates increased five times.

Example. Suppose a heat power company took 12 thousand cubic meters in the reporting period. m. water for technological needs, 8 thousand cubic meters. m. for non-technological needs and discharged wastewater 7 thousand cubic meters. m. Suppose 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 = 180 + 240 + 27.3 = 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 purposes 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 the tax period for the water tax is determined by the quarter, then the value of the actual withdrawal should be compared with the quarterly water withdrawal limit. If only an annual limit is set for a water user, then for tax purposes the quarterly amount of the limit is calculated by dividing the value of the annual limit by four.

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

Procedure and terms for 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 (amount of water withdrawn, 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 the water tax, which is provided for the 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 retains the procedure for paying the water tax at the location of the taxable object (the corresponding type of use of the 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 amount of payment in this case must be paid to the budget of the subject Of the Russian Federation at the location of the taxpayer with their subsequent distribution between the budgets of those constituent entities of the Russian Federation, on the territories of which such water bodies are located in accordance with the concluded basin agreements.

At the same time, when deciding on the payment of the water tax, one should be guided by the fact that the object of taxation by the water tax is the use of a water body and the tax must be paid at the place of actual water use. In addition, an agreement for 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 respective constituent entities of the Russian Federation or with their consent with one of these bodies, may determine the parameters of the taxable object 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 filing a tax return on water tax, eliminates the difficulties inherent in filing returns on payments for the use of water bodies.

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

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

For enterprises, individual entrepreneurs and individuals who use water bodies under a license or produce water from the subsoil, a special reporting form is provided - the 2017 water tax declaration. The standard form of this document is regulated by order of the Ministry of Finance 29n of 2005. Filling it out is not the right, but the duty of the taxpayer, negligence to which entails the application of penalties.

According to the provisions of fiscal legislation, the due date for payment of the water tax occurs after a specified period - a quarter. The organization or individual entrepreneur is obliged to transfer funds to the budget by the 20th day of the next month.

All individuals and legal entities who have a license for the exploitation of water resources or produce water by underground means submit reports. It doesn't matter if the business was running in the last quarter or idle. If the activity was not carried out, then it is necessary to submit to the IFTS a legislative form with zero values.

The deadline for submitting a water tax declaration is no later than the 20th day of the month following the expired quarter. For late submission of the document, the payer is subject to penalties in accordance with tax and administrative legislation.

Where to submit the reporting form?

According to the provisions of the law, a water tax declaration is submitted to the Federal Tax Service Inspectorate, to which the used object belongs (artificial or natural reservoir).

For taxpayers who conduct business simultaneously in several cities or districts belonging to the same region of the Russian Federation, a special rule is provided: they submit reports to the Federal Tax Service Inspectorate by their own decision:

• at the place of registration of the legal entity;
• on the territory of the used reservoir.

The choice made must be agreed with the territorial administration of the tax inspectorate.

Companies and individual entrepreneurs with the status of the largest taxpayers are required to submit reports to the Federal Tax Service Inspectorate, which recognized them as such.

How to submit reports?

The 2016 water tax declaration can be submitted in one of two ways:

• On purpose, on paper. The head of a legal entity or an entrepreneur can bring the document himself, transfer it with a legal representative, send it by mail.
• Electronic - remote submission of documents by means of TCS.

The electronic method of submitting reports is mandatory for certain categories of economic entities named in the legislation, for example, for the largest taxpayers. Violation of this rule will result in a fine of RUB 200. according to Art. 119 of the Tax Code of the Russian Federation.

Reporting form structure

If we consider an example of filling out a water tax declaration, it becomes clear that the document includes four parts:

• Title, containing information about the taxpayer, signature of the authorized person, seal.
• The first section, where the amount of tax to be transferred is prescribed.
• The second section, which provides the calculation of the fiscal base and the amount of the tax liability. Divided into two parts:
  • Section 2.1 - calculating the tax amount for commercial structures carrying out water abstraction.
  • Section 2.2 - calculating the amount of tax for structures carrying out other types of water use, except for water intake.

The first two parts of the declaration are mandatory for all taxpayers. Sections 2.1 and 2.2 are addressed to commercial entities depending on the type of water use. For example, if a company abstracts water and does not use the water area, it fills in part 2.1, and leaves part 2.2 empty.

Filling in the title

Filling out a water tax return should start with the title page. It must include the following information:

• Taxpayer name - the full name of the organization in accordance with the text of the Charter or the full name of an individual entrepreneur.
• TIN - if the code consists of ten characters, the first two cells should be filled with zeros.
• Checkpoint - you need to indicate the code assigned to the tax office where the reporting form is submitted: at the location of the reservoir or the place of business of the organization.
• Correction number - for the first submission of the declaration, "0" is put down, for the second one - "1" and further by analogy.
• Tax period code and reporting year number.
• Place of registration code - you need to choose an option from the reference book. An example of filling out a water tax return for an enterprise with a similar field of activity will help to determine this value.
• OKVED organization.
• Data on the reorganization of the legal entity. If this information is not relevant, dashes are put in the cells.
• The number of pages of the document and the number of sheets of attachments
• Contact phone number of the commercial structure.

At the bottom of the title, the date of filling and the signature of the head of the company or entrepreneur is affixed. If the document is signed by another authorized person, you must indicate the number of the power of attorney on the basis of which he acts. The information is confirmed by the seal of the legal entity, if the latter is available.

Completing the first section

The water tax return in the first part consists of three lines:

The first section is a summary of the data obtained from the calculations, which are detailed later in the second part. Therefore, filling out the document should be started with them.

Completing the second section

The second part of the declaration is divided into two subsections: 2.1 and 2.2. Depending on the types of water use, the company or individual entrepreneur fills one of them or both at once. There is a separate page for each direction of using natural resources and each rate.

The 2017 water tax return is filled out in the part of section 2.1 by persons who take water from natural sources. This part contains information:

• KBK and OKTMO;
• the name of the reservoir used;
• information about the license;
• water use code;
• volume of fluid taken;
• the purpose of the fence;
• applicable rates and correction factors;
• final calculation of the amount for each bet.

Section 2.2 is completed by analogy. It is intended for individuals and legal entities using the water area, carrying out timber rafting or engaged in hydropower.

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Water tax is a federal tax, established by the Tax Code of the Russian Federation (Chapter 25.2 "Water Tax") and is obligatory for payment throughout the territory of the Russian Federation.

Organizations and individuals carrying out special and (or) special water use in accordance with the legislation of the Russian Federation are recognized as taxpayers of the water tax.

The objects of taxation as water tax are the types of use of water bodies given in the table.

The tax base is determined separately for each taxable item.

Tax rates are established depending on the object of taxation and tax base.

The Tax Code of the Russian Federation establishes tax benefits: types of use of water bodies that are not recognized as objects of taxation (clause 2 of article 333.9).

The tax period is a quarter.

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

The tax is payable no later than the 20th day of the month following the expired tax period.

The tax return is submitted to the tax authority at the location of the object no later than the 20th day of the month following the expired tax period in the form approved by the order of the Ministry of Finance of Russia.

taxation	The tax base	The procedure for determining the tax base	Establishment of tax rates
Water intake from water bodies	The volume of water withdrawn from a water body during the tax period	It is determined on the basis of the readings of water measuring devices, reflected in the log of primary accounting for water use. In the absence of water measuring devices, the volume of water taken is determined based on the operating time and productivity of the technical means. If it is impossible to determine the volume of water withdrawn, based on the operating time and productivity of technical equipment, the volume of water withdrawn is determined based on the norms of water consumption	In rubles for 1 thousand cubic meters m I withdrawn water for river basins, lakes, seas and economic regions (the list of rates is given in article 333.12 of the Tax Code of the Russian Federation)
Use of the water area of ​​water bodies, with the exception of timber rafting in rafts and pouches	The area of ​​the provided water space	Determined according to the data of the water use license (water use agreement), and in the absence of such data in the license (agreement) - according to the materials of the relevant technical and design documentation	Thousand. rubles per year for 1 sq. km of used water area by economic regions and seas (the list of rates is given in article 333.12 of the Tax Code of the Russian Federation)
Use of water bodies without water withdrawal for hydropower purposes	The amount of electricity produced during the tax period		In rubles for 1 thousand kWh of electricity for the basins of rivers, lakes, seas (the list of rates is given in article 333.12 of the Tax Code of the Russian Federation)
The use of water bodies for the purpose of rafting timber in rafts and pouches	Product of the volume of timber rafted in rafts and pouches for the tax period, expressed in thousand cubic meters, and the rafting distance, expressed in kilometers, divided by 100		In rubles for 1 thousand cubic meters m of timber rafts and wallets for every 100 km of rafting on the basins of rivers, lakes, seas (the list of rates is given in article 333.12 of the Tax Code of the Russian Federation)

Water tax is a federal tax in Russia that is imposed on the types of use of water bodies.

A comment

Taxpayers

1. Taxpayers of water tax are organizations and individuals, including individual entrepreneurs who use water bodies subject to licensing in accordance with the legislation of the Russian Federation.

2. Organizations and individuals who use water 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, are not recognized as taxpayers. (Article 333.8 of the Tax Code of the Russian Federation).

Object of taxation

1. Objects of taxation by water tax, unless otherwise provided by paragraph 2 of this article, are the following types of use of water bodies (Article 333.9 of the Tax Code of the Russian Federation):

4) the use of water bodies for the purpose of rafting timber in rafts and pouches.

2. Not recognized as objects of taxation:

1) withdrawal from underground water bodies of water containing minerals and (or) natural medicinal 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 shipping 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 the use of water area of ​​water bodies for fish farming and reproduction of aquatic biological resources;

6) use of the water area of ​​water bodies for navigation on ships, including small boats, as well as for one-time landings (takeoffs) of aircraft;

7) the use of the water area of ​​water bodies for the placement and parking of floating facilities, the placement of communications, buildings, structures, installations and equipment for the implementation of activities related to the protection of waters and aquatic biological resources, the protection of the environment from the harmful effects of water, as well as the implementation of such activities on water bodies;

8) use of the water area of ​​water bodies for state monitoring of water bodies and other natural resources, as well as geodetic, topographic, hydrographic and prospecting and survey works;

9) the use of the water area of ​​water bodies for the placement and construction of hydraulic structures for hydropower, land reclamation, fishery, water transport, water supply and for drainage purposes;

10) the use of the water area of ​​water bodies for organized recreation by organizations designed exclusively for the maintenance and service of disabled people, veterans and children;

11) the use of water bodies for dredging and other works related to the operation of navigable waterways and hydraulic structures;

12) the use of water bodies to meet the needs of the country's defense and state security;

13) water intake from water bodies for irrigation of agricultural lands (including meadows and pastures), irrigation of horticultural, vegetable gardening, summer cottages, land plots of personal subsidiary plots of citizens, for watering and servicing livestock and poultry that are owned by agricultural organizations and citizens;

14) intake from underground water bodies of mine and collector-drainage waters;

15) use of the water area of ​​water bodies for fishing and hunting.

The tax base

Article 333.10. The tax base

1. For each type of water use recognized as an object of taxation in accordance with Article 333.9 of this Code, the tax base is determined by the taxpayer separately for each water body.

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

2. When taking water, the tax base is defined as the volume of water taken from the water body during the tax period.

The volume of water taken from a water body is determined on the basis of the readings of water measuring devices, reflected in the log of primary accounting for water use.

In the absence of water measuring devices, the volume of water taken is determined based on the operating time and productivity of the technical means. If it is impossible to determine the volume of water taken based on the operating time and productivity of technical means, the amount of water taken is determined based on the water consumption rates.

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

The area of ​​the provided water space is determined according to the data of the water use license (water use agreement), and in the absence of such data in the license (agreement), according to the materials of the relevant technical and project documentation.

4. 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.

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

Taxable period

The tax period is a quarter (Article 333.11 of the Tax Code of the Russian Federation).

Tax rates

Tax rates are defined in Art. 333.12 of the Tax Code of the Russian Federation.

Procedure for calculating tax

Article 333.13. Procedure for calculating tax

1. The taxpayer calculates the tax amount independently.

2. The amount of tax is calculated as the product of the tax base and the corresponding tax rate multiplied by the coefficient (coefficients) established (established) by Article 333.12 of this Code.

3. The total tax amount is the amount received as a result of the addition of tax amounts calculated in accordance with paragraph 2 of this article in relation to all types of water use.

How and for whom is the water tax calculated?

Procedure and terms for payment of tax

Article 333.14. Procedure and terms for payment of tax

1. The total amount of tax calculated in accordance with paragraph 3 of Article 333.13 of this Code shall be paid at the location of the object of taxation.

2. The tax is payable no later than the 20th day of the month following the expired tax period.

Additionally

Types of taxes and fees in the Russian Federation

Materials on the topic "Tax control"

"Water procedures" for an accountant

"Water procedures" for an accountant

After the entry into force of the new Water Code, the water tax is gradually replaced by a non-tax fee for the use of water bodies. Accountants began to have questions about what to pay - water tax or non-tax fee. Let's figure it out in order.

Water tax

Tax payers

Water tax is paid by institutions that carry out special or special water use in accordance with the legislation (clause 1 of article 333.8 of the Tax Code of the Russian Federation). According to the Water Code, which was in effect until January 1, 2007, and the regulatory legal acts adopted in its development, the use of surface water bodies was carried out on the basis of a license for water use and an agreement on the use of water bodies.

And in accordance with the Law of February 21, 1992 N 2395-1 "On Subsoil" the use of underground water bodies - on the basis of a license for the use of subsoil for the extraction of groundwater.

In this article, we will focus on surface water bodies.

The Water Code, which entered into force on January 1, 2007, abolished the licensing system for the use of surface water bodies. The right to use surface water bodies is acquired on the basis of a water use agreement or a decision on the provision of water bodies for use, that is, within the framework of contractual civil legal relations (Article 9-11 of the RF VC). In accordance with Article 20 of the Water Code, a non-tax fee is charged for the use of a water body or part of it. In this regard, Article 333.8 of the Tax Code has undergone changes. It is supplemented by 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 payers of the water tax.

Tax objects

The objects of taxation with water tax are established in article 333.9 of the Tax Code.

Water tax: tax base, payers, rates

These include four types of water use:

water intake from water bodies;

use of the water area of ​​water bodies, with the exception of timber rafting in rafts and pouches;

use of water bodies without water withdrawal for hydropower purposes;

the use of water bodies for the purpose of rafting timber in rafts and pouches.

Water intake as an object of water taxation when using a circulating water supply system is considered to be water intake to recharge the circulating system, since the rest of the volume is circulating water used repeatedly (Resolution of the FAS of the Central District of March 31, 2008 in case N A68-4592 / 07-240 / 18-4593 / 07-241 / 18).

The following types of water use are not recognized as objects of taxation:

withdrawal from underground water bodies of water containing minerals and (or) natural medicinal resources, as well as thermal waters;

water intake from water bodies to ensure fire safety, as well as to eliminate natural disasters and the consequences of accidents;

water intake from water bodies for sanitary, ecological and shipping releases;

abstraction by sea vessels, vessels of inland and mixed (river - sea) navigation of water from water bodies to ensure the operation of technological equipment;

water intake from water bodies and the use of water areas of water bodies for fish farming and reproduction of aquatic biological resources;

use of the water area of ​​water bodies for navigation on ships, including small boats, as well as for one-time landings (takeoffs) of aircraft;

use of the water area of ​​water bodies for the placement and parking of floating facilities, the placement of communications, buildings, structures, installations and equipment for the implementation of activities related to the protection of waters and aquatic biological resources, the protection of the environment from the harmful effects of water, as well as the implementation of such activities on water bodies ;

use of the water area of ​​water bodies for state monitoring of water bodies and other natural resources, as well as geodetic, topographic, hydrographic and prospecting and survey works;

use of the water area of ​​water bodies for the placement and construction of hydraulic structures for hydropower, land reclamation, fishery, water transport, water supply and sewerage purposes;

use of the water area of ​​water bodies for organized recreation by organizations designed exclusively for the maintenance and service of disabled people, veterans and children;

the use of water bodies for dredging and other work related to the operation of navigable waterways and hydraulic structures (on this issue there is a resolution of the FAS of the Ural District of December 3, 2007 No.

in case N F09-9866 / 07-S3);

special use of water bodies to meet the needs of the country's defense and state security;

water intake from water bodies for irrigation of agricultural land (including meadows and pastures), irrigation of horticultural, vegetable gardening, summer cottages, land plots of personal subsidiary plots of citizens, for watering and servicing livestock and poultry, which are owned by agricultural organizations and citizens;

intake from underground water bodies of mine and collector-drainage waters;

use of the water area of ​​water bodies for fishing and hunting.

The tax base

The tax base is the volume of water taken from the water body during the tax period (quarter).

The tax base for water tax is determined separately for each water body, and when different tax rates are set for a water body, for each tax rate (Article 333.10 of the Tax Code of the Russian Federation). Clause 2 of Article 333.10 prescribes to determine the volume of water taken on the basis of the readings of water measuring devices, reflected in the register of primary accounting for water use. If there are no such devices, then the operating time and productivity of the technical means are taken into account. If this is not possible, then the volume of withdrawn water is determined based on the norms of water consumption.

It follows from the established arbitration practice that the calculation and payment of the water tax does not depend on the actual use of the water body, but is associated with the availability of a corresponding license for water use. The actual use of water bodies without an appropriate license and a concluded contract is not a basis for calculating and paying the water tax (resolution of the Federal Antimonopoly Service of the North-West District of June 16, 2006 in case No. A26-7577 / 2005-213). The courts also draw attention to the difference between the concepts of “water use” and “water use”. The first is the actual use, and the second is the presence of a special permit (license). If a taxpayer does not actually use a water body, but has a license, he is obliged to pay tax based on the area of ​​the water space provided to him for use (resolution of the Federal Antimonopoly Service of the North-West District of October 31, 2006 in case No. A05-6480 / 2006-33).

The tax base for water tax is determined based on the volume of water not delivered to consumers, but taken from water bodies, taking into account water losses that occur during its intake, purification and delivery (resolution of the FAS of the North Caucasus District of March 25, 2008 in case No. -1452 / 08-519A).

Tax rates

Water tax rates are determined based on the type of water use that is subject to taxation (Article 333.12 of the RF Tax Code). In addition, tax rates are differentiated depending on the basins of rivers, lakes, seas, as well as economic regions within which this or that type of water use is carried out. Tax rates for water abstraction vary depending on which water body is being abstracted from. When using the water area of ​​water bodies, with the exception of timber rafts and pouches, tax rates also differ depending on the water bodies, the water area of ​​which is used. When water bodies are used without water intake for hydropower purposes, tax rates vary by river, lake and sea basins and are determined in rubles per 1,000 kW / h of electricity. When using water bodies for the purpose of rafting timber in rafts and pouches, the tax rate is determined in rubles per 1,000 cubic meters. m of raft and wallet timber for every 100 km of rafting and vary by river basins, lakes and seas.

According to the rule enshrined in paragraph 2 of Article 333.12 of the Tax Code, when water is withdrawn in excess of the established quarterly (annual) water use limits, tax rates in terms of such excess are set fivefold. In this case, quarterly limits are determined by calculation as 1/4 of the approved annual limit.

The norms of the law may not always provide for the rules of action for every situation that arises in practice, and taxpayers go to the courts. Even if the annual limit is observed, due to the seasonality of water consumption, the water user sometimes has to pay tax at higher rates (letter of the Federal Tax Service for the Moscow Region dated April 4, 2007 N 20-20 / 0814, definition of the Supreme Arbitration Court of the Russian Federation of January 21, 2008 N 41/08) ... In order not to pay extra, you must contact the licensing authority to amend the license. And there is another opinion of the judges. In the resolution of the Federal Antimonopoly Service of the North-West District of March 6, 2008 in case No. А42-4176 / 2007, despite the direct indication in paragraph 2 of Article 333.12 of the Tax Code on the estimated determination of quarterly limits, the judges supported the taxpayer. In the opinion of the arbitrators, a fivefold tax rate cannot be applied to a taxpayer for exceeding a calculated quarterly limit in the absence of exceeding the annual limit established by the license. The judges noted that the license does not oblige the organization to use the annual limit evenly quarterly. The fivefold tax rate also cannot be applied for violation of this uniformity of water use.

Here's another case. According to the tax authorities, the payer unlawfully applied the water tax rate in accordance with paragraph 3 of Article 333.12 of the Tax Code instead of the rate established by paragraph 1 of the same article, since he did not have a license for the right to use water bodies.

The court recognized the position of the inspectors as unlawful, since paragraph 1 of Article 333.12 does not link the application of the tax rate on water tax with the presence or absence of a license for the right to use water bodies. In addition, paragraph 3 of this article does not establish an increase in the tax rate for water tax in the absence of a license for the right to use water bodies when taking water from water bodies for water supply to the population. At the same time, the water use limits established before obtaining a license, the calculation of water consumption and wastewater disposal by the taxpayer have not been exceeded (resolution of the FAS MO dated August 13, 2007, August 16, 2007 in case No. 2007 N 15536/07 on the refusal to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation).

Tax payment procedure

The tax period for water tax is a quarter (Article 333.11 of the Tax Code of the Russian Federation).

The procedure for calculating the water tax is established by Article 333.13 of the Tax Code. The tax amount is calculated by the taxpayer independently as the product of the tax base and the corresponding tax rate. The total tax amount will be determined by adding the calculated tax amounts for all water uses.

The procedure and terms for payment of the water tax are defined in article 333.14 of the Tax Code. The total amount of tax is paid by the taxpayer at the location of the taxable object no later than the 20th day of the month following the expired tax period. In accordance with Article 333.15, the taxpayer must submit a declaration to the tax authority at the location of the taxable object within the time period established for the payment of tax. The form and procedure for filling out a water tax declaration are established by order of the Ministry of Finance of Russia dated March 3, 2005 N 29n.

Attention
According to the Ministry of Finance of Russia, the presence of a license is an unconditional basis for submitting a declaration, even if water is not actually produced. In this case, you will simply have to put dashes in the reporting (letter of the Ministry of Finance of Russia dated November 7, 2006 N 03-07-03-04 / 39). But the courts do not always agree with this. If the organization - the license holder does not produce water, then it is not a taxpayer and is not obliged to submit a declaration (resolution of the FAS UO dated January 22, 2007 in case N F09-11945 / 06-C3).

Payment for the use of water bodies

Payment for the use of water bodies is collected only on the basis of a water use agreement. Resolution of the Government of the Russian Federation of March 12, 2008 N 165 "On the preparation and conclusion of a water use agreement" approved the rules for the preparation and conclusion of a water use agreement.

The list of grounds for granting water bodies for use on the basis of an agreement is established in Article 11 of the Water Code. This is:

intake (withdrawal) of water resources from surface water bodies;

use of the water area of ​​water bodies, including for recreational purposes;

the use of water bodies without the intake (withdrawal) of water resources for the purpose of generating electricity.

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

According to Article 20 of the Water Code, a water use agreement provides for a payment for the use of a water body or part of it. The rates, as well as the procedure for calculating and collecting such a fee, 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 authorities. At the federal level, non-tax payments are regulated by:

the rules for calculating and collecting fees for the use of water bodies in federal ownership, approved by the Decree of the Government of the Russian Federation of December 14, 2006 No.

Decree of the Government of the Russian Federation of December 30, 2006 N 876, which approved the rates of payment for the use of water bodies that are in federal ownership (hereinafter - rates).

The amount of payment is determined as the product of the payment base and the corresponding rate of payment by the taxpayer independently. The fee is paid at the place of use of the water body or its part no later than the 20th day of the month following the expired payment period, and is credited to the federal budget.

The payment base is established for each type of use of water bodies and is determined separately for each water body or its part.

The rates are differentiated as follows:

rates of payment for the intake of water resources from surface water bodies or their separate parts for river basins of specific rivers or rivers of the basins of the corresponding seas, and within each basin - for the constituent entities of the Russian Federation;

rates of payment for the intake of water resources from the territorial sea of ​​the Russian Federation - by sea;

payment rates for the use of water bodies or their parts without the intake (withdrawal) of water resources for the purpose of generating electricity; in particular, rates for river basins of the largest rivers of the Russian Federation used for hydropower;

rates of payment for the use of 1 sq. km of surface water bodies or their parts. These rates are determined for the river basins of the main rivers, as well as for the rivers of the basins of the seas and the Pacific Ocean.

If the volume of withdrawn water is less than that determined by the contract, then it is necessary to recalculate the amount of the fee at the end of the corresponding payment period (clause 7 of the Rules). In this case, the payment base is calculated as:

the actual volume of intake (withdrawal) of water resources from a water body or part thereof, determined on the basis of the readings of water measuring devices, reflected in the primary accounting log for water use. In the absence of water measuring devices, the volume of water taken is determined based on the operating time and productivity of the technical means. If it is impossible to determine the volume of withdrawn water based on the operating time and productivity of technical means, the volume of water withdrawn is determined based on the norms of water consumption or using other methods on the conditions and in the manner established in the water use agreement;

the actual amount of electricity produced, determined on the basis of data from control and measuring equipment or using other methods on the conditions and in the manner established in the water use contract.

If the volume of actually withdrawn (withdrawn) water has exceeded the indicator fixed in the water use agreement, the water user is obliged to pay a fine equal to five times the rate of payment for the use of the water body (clause 3, article 18 of the RF VC RF).

As for reporting on payments for the use of water bodies, neither the Water Code nor the adopted resolutions of the Government of the Russian Federation N 764 and 876 provide for the provision of settlements or any reporting documents by payers.

It is not possible to include all indicators for calculating fees in the water use contract. The calculation is made based on the results of each reporting period for the actual volume of water use, and the contract is concluded for a longer period.

A.A. Komleva,

expert editor of the journal "Budget accounting"

Water tax in 2017-2018

Water tax

The water tax is a federal tax and, along with the severance tax, belongs to the category of natural resource payments. Therefore, in addition to the fiscal function responsible for the formation of budget revenues, the water tax implements a significant regulatory function:

1. stimulates economic entities to implement rational and efficient water use, increasing their responsibility for preserving the country's water resources and maintaining ecological balance;
2. has a reproductive purpose, since part of the collected funds is earmarked for the implementation of measures for the protection and restoration of water bodies.

It should be noted that Russian practice knows various forms of payment for the use of water resources. In the Soviet Union in 1920-1930.

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a water fee was charged per unit of irrigated area, which was canceled after the completion of collectivization. Between 1949 and 1956, there was a charge for water supplied by irrigation systems. From 1982 to 1998, fees were charged for water withdrawn by industrial enterprises from water management systems. In 1999, after the adoption of the Law "On payments for the use of water bodies" dated May 6, 1998, No. 71-FZ, a tax for the use of water bodies was introduced in the Russian Federation, which provided, in addition to payments for water intake from water bodies, payment and other aspects of water use, in particular the discharge of waste water by enterprises into water bodies and the use of water bodies without withdrawal of water and discharge of waste water, which significantly expanded not only the composition of taxable objects, but also the circle of payers.

Starting from January 1, 2005, the collection of the water tax in the Russian Federation is carried out in accordance with Chapter 252 of the Tax Code. Since its introduction, a number of changes have been introduced in the taxation of water use, which can be summarized as follows.

Firstly, certain tax benefits, which were established by the legislative bodies of the constituent entities of the Russian Federation, were canceled, and the list of taxpayers was significantly expanded. So, along with organizations and individual entrepreneurs, individuals who are not individual entrepreneurs also became payers of the water tax.

Secondly, such type of water use as discharge of wastewater into water bodies is excluded from the object of taxation, which is explained by the desire to eliminate the situation of double taxation, since a fee is charged for the negative impact on the environment for the discharge of pollutants into water bodies.

Thirdly, in order to preserve budget revenues from this tax, the tax rates for water intake from water bodies were simultaneously increased. In addition, tax rates are now established by the Tax Code for the entire territory of the Russian Federation, and the legislative bodies of the constituent entities of the Russian Federation are now deprived of the right to regulate them.

Fourth, the use of water bodies without water intake for hydropower purposes is additionally allocated as an independent object of taxation.

The main elements of the water tax are presented in the figure.

Payers of water tax(Art. 333 8 of the Tax Code) are organizations and individuals that carry out special and (or) special water use in accordance with the legislation of the Russian Federation.

In this case, special water use is understood as the use of water bodies by individuals and legal entities with the use of structures, technical means or devices.

Special water use can be carried out only for strictly defined purposes, namely to meet the needs of defense, federal energy systems, federal transport, as well as for state and municipal needs.

Organizations and individuals who use water 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 in the new edition (after June 3, 2006), are not recognized as taxpayers.

The list of objects of taxation by water tax, as well as types of water use that are not recognized as an object of taxation, is determined by Art. 333 9 NK.

—————————————— Objects of taxation by water tax —————————————

The tax base for water tax in accordance with Art. 333 10 Tax Code for each type of water use is determined by the taxpayer separately for each water body. If different tax rates are set for one water body, the tax base is determined by the taxpayer in relation to each tax rate.

Determination of the tax base for water tax (Article 333 10 of the Tax Code)
P / p No.	Object of taxation	The tax base
1	Water intake from water bodies	It is defined as the volume of water withdrawn from a water body during the tax period. In this case, the volume of water is determined based on the readings of water measuring devices, and in the absence of such - based on the operating time and productivity of technical means or based on water consumption standards
2	Use of the water area of ​​water bodies, with the exception of timber rafting in rafts and pouches	Defined as the area of ​​the provided body of water. In this case, the area of ​​water space is determined according to the data of the license for water use, and in the absence of such data in the license - according to the materials of technical and project documentation.
3	Use of water bodies without water withdrawal for hydropower purposes	Defined as the amount of electricity produced during the tax period
4	The use of water bodies for the purpose of rafting timber in rafts and pouches	It is defined as the product of the volume of timber fused for the tax period, expressed in thousand cubic meters, and the distance of the alloy, expressed in kilometers, divided by 100

The tax period for water tax is a quarter (Art. 333 11 of the Tax Code).

For water tax for each of the objects of taxation in accordance with Art. 333 11 of the Tax Code established firm (specific) tax rates, which are differentiated by river basins, lakes, seas and economic regions.

It should be noted that the rate of water tax when taking water from any water bodies for water supply to the population is set at 70 rubles. for 1 thousand m 3 of water taken from a water body.

Calculation procedure and terms for payment of water tax defined by Art. 333 13 -333 14 NC. The tax amount is calculated by the taxpayer independently based on the results of each tax period as the product of the tax base and the corresponding tax rate. The total tax amount is determined as a result of the addition of tax amounts calculated for all types of water use.

The amount of tax 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 total amount of water tax goes to the federal budget.

Within the same period, the taxpayer is obliged to submit a tax return to the tax authorities at the location of the taxable object. At the same time, taxpayers classified as

the largest, submit tax returns to the tax authority at the place of registration as the largest taxpayers. Taxpayers - foreign persons submit, at the same time, an additional copy of the tax declaration to the tax authority at the location of the authority that issued the license for water use.

Tax code: chapter 25.2 "water tax"

From January 1, 2005 in accordance with Federal Law N 83-FZ<1>Chapter 25.2 "Water Tax" of the Tax Code of the Russian Federation is introduced, in connection with which Federal Law N 71-FZ "On Fees for the Use of Water Bodies" is no longer in force<2>(hereinafter - Law N 71-FZ). What changes in taxation of users of water bodies will take place in 2005 is described in this article.

<1>Federal Law of 28.07.2004 N 83-FZ "On Amendments to Part Two of the Tax Code of the Russian Federation, Amendments to Article 19 of the Law of the Russian Federation" On the Fundamentals of the Tax System in the Russian Federation ", as well as on invalidating certain legislative acts of the Russian Federation".
<2>Federal Law of 06.05.1998 N 71-FZ "On payments for the use of water bodies".

Taxpayers

The payers of the water tax, in accordance with Article 333.8 of the Tax Code of the Russian Federation, are organizations and individuals carrying out special and (or) special water use in accordance with the legislation of the Russian Federation. Thus, since 2005, natural persons who are not individual entrepreneurs will also become water tax payers.

One of the conditions for the emergence of the obligation to pay tax is that both special and special water use must be carried out strictly in accordance with the legislation of the Russian Federation. The water legislation of the Russian Federation consists of the Water Code of the Russian Federation (hereinafter - VK RF) and federal laws and other regulatory legal acts of the Russian Federation and its subjects adopted in accordance with it (Article 2 of the VK RF).

The Water Code contains the concepts of special and special water use. Special water use is understood as the use by citizens and legal entities of water bodies with the use of structures, technical means or devices.

What is water tax - characteristics of elements, benefits, problems

The specified activity should be carried out only with a license for water use (except for the cases of using water bodies for sailing on small boats and for one-time landings (takeoffs) of aircraft). By virtue of Article 86 of the VK RF, the types of special water use are determined in a list approved by a specially authorized state body for managing the use and protection of the water fund (for example, the list of types of special water use in relation to surface water bodies was approved by Order of the Ministry of Natural Resources of Russia dated October 23, 1998 N 232).

The Government of the Russian Federation, on the basis of Article 50 of the VK RF, approved the Rules for the provision of state-owned water bodies for use<3>(hereinafter referred to as the Rules). Clause 20 of these Rules stipulated that licensing of water use is carried out by the RF Ministry of Natural Resources and its territorial bodies. However, subsequently, the authority to issue, execute and register water use licenses and regulatory licenses was transferred to the Federal Agency for Water Resources.<4>.

<3>The rules for the provision of state-owned water bodies for use, the establishment and revision of water use limits, the issuance of water use licenses and administrative licenses were approved by the RF Government Decree of 03.04.1997 N 383.
<4>Regulations on the Federal Agency for Water Resources, approved by Decree of the Government of the Russian Federation of June 16, 2004 N 282.

Special use of water bodies can be carried out only for strictly defined purposes, namely to meet the needs of defense, federal energy systems, federal transport, as well as for state and municipal needs (Article 87 of the RF VC). Depending on who owns water bodies, the corresponding decision on their use is made by the Government of the Russian Federation or the executive authorities of the constituent entities of the Russian Federation.

According to clause 46 of the Rules, citizens and legal entities are allowed to use water prior to registration and issuance of an appropriate license, provided that such activities are carried out on the basis of current regulations and the water user is included in the licensing schedule established by the relevant licensing authority.

The license for water use must contain information about water consumers, as well as instructions on the methods and purposes of using the water body (Article 49 of the VK RF).

Objects of taxation

The following types of water use are recognized as objects of water taxation (clause 1 of article 333.9 of the Tax Code of the Russian Federation):

• water intake from water bodies;
• use of the water area of ​​water bodies, with the exception of timber rafting in rafts and pouches;
• use of water bodies without water withdrawal for hydropower purposes;
• use of water bodies for timber rafting in rafts and pouches.

A water tax (as opposed to a fee) will not be levied for the use of water bodies for the purpose of discharging wastewater, which eliminates double taxation, since a fee is charged for the negative impact on the environment for the discharge of pollutants into water bodies.

Clause 2 of Article 333.9 of the Tax Code of the Russian Federation provides a list of types of water use that are not recognized as an object of taxation.

This list contains 15 types of water use and is closed. Thus, Chapter 25.2 of the Tax Code of the Russian Federation, in contrast to Law N 71-FZ, does not provide the authorities of the constituent entities of the Russian Federation with the right to establish additional tax benefits.

Please note: this list contains types of water use that, prior to January 1, 2005, were objects of taxation under Law No. 71-FZ. For example, water intake from underground water bodies of mine and collector-drainage waters; water intake by sea vessels, vessels of inland and mixed (river - sea) navigation, water from water bodies to ensure the operation of technological equipment, water bodies for navigation on ships, for fish farming and reproduction of aquatic biological resources, as well as special use of water bodies to ensure the needs of the country's defense and state security.

The tax base

The procedure for the formation of the tax base for the water tax is established in clause 1 of article 333.10 of the Tax Code of the Russian Federation. For each type of water use recognized as an object of taxation, the tax base is determined separately for each water body. If different tax rates are set for a water body, then it is calculated in relation to each tax rate.

The tax base is determined as follows:

1. When taking water - as the volume of water taken from a water body during the tax period (clause 2 of article 333.10 of the Tax Code of the Russian Federation). The volume of water taken from a water body is calculated on the basis of the readings of water measuring devices, reflected in the log of primary accounting for water use. In the absence of water measuring devices - based on the operating time and productivity of technical means. If the volume of water withdrawn cannot be determined, the water consumption rates should be used.
2. When using the water area of ​​water bodies - as the area of ​​the provided water space (clause 3 of article 333.10 of the Tax Code of the Russian Federation). The area of ​​the provided water space is determined according to the information specified in the water use license (water use agreement), and in the absence of such data, according to the materials of the relevant technical and design documentation.
3. When using the water area of ​​water bodies without water intake for hydropower purposes - as the amount of electricity generated during the tax period (clause 4 of article 333.10 of the Tax Code of the Russian Federation).
4. When using water bodies for timber rafting - as the product of the volume of timber rafted during the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100 (clause 5 of article 333.10 of the Tax Code of the Russian Federation).

Tax rates

Law N 71-FZ provided for a rather complex and multi-stage procedure for setting the rates of the corresponding fee. For example, The Government of the Russian Federation approved the minimum and maximum rates of payment within the limits determined by this law for river basins, lakes, seas and economic regions, and the legislative (representative) bodies of the constituent entities of the Russian Federation - 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 the local conditions of water supply to the population and economic facilities).

The tax rates of the water tax, which will be levied from January 1, 2005, are enshrined in Article 333.12 of the Tax Code of the Russian Federation. Like the rates of payment for the use of water bodies, they are set in rubles per unit of the tax base, depending on the type of water use and differ by economic regions, river basins, lakes and seas.

When taking water from water bodies for water supply to the population, the rate is 70 rubles. for 1000 cubic meters m of water for all taxpayers in the country.

The legislation provides for increasing and decreasing coefficients. So, for example, taxpayers operating heat and nuclear power facilities using a direct-flow water supply scheme will pay water tax in 2005 using a reduction coefficient (Article 2 of Federal Law No. 83-FZ). The taxpayers will apply the coefficient 0.85 to the tax rates related to the withdrawal of water from surface water bodies for the specified technological needs within the established limits.

When water is taken in excess of the established quarterly (annual) water use limits, tax rates in terms of such excess are set at five times the tax rates established by clause 1 of Article 333.12 of the Tax Code of the Russian Federation.

Please note: unlike Law N 71-FZ, Chapter 25.2 of the Tax Code of the Russian Federation, it does not provide for an increase in tax rates when using water without an appropriate license.

Tax period, procedure, deadlines for payment of tax and submission of a tax return

The tax period for water tax is a quarter (Article 333.11 of the Tax Code of the Russian Federation), regardless of the type of water use and the taxpayer category. Previously, Law No. 71-FZ provided for different tax periods for various categories of payers: for individual entrepreneurs, small businesses and taxpayers using the water area - a quarter, for other taxpayers - a month.

Water tax is paid at the location of the taxable object no later than the 20th day of the month following the expired tax quarter, that is, for the first quarter - no later than April 20, for the second quarter - July 20, for the third quarter - October 20 and for the IV quarter - January 20 (Article 333.14 of the Tax Code of the Russian Federation).

The tax return is submitted by the taxpayer to the tax authority at the location of the taxable object within the time period established for the payment of tax (clause 333.15 of the Tax Code of the Russian Federation).

Law No. 71-FZ obliged the taxpayer to submit a tax return to the tax authority at the place of registration, and a copy of the tax return was submitted at the place of use of the water body.

As for foreign taxpayers, in addition to submitting a water tax return to the tax authority at the location of the taxable object, they must submit a copy of the tax return to the tax authority at the location of the authority that issued the water use license. A copy is submitted within the deadline for payment of tax.

N.N.Nefedova

Journal Expert

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