Fees for the use of objects of wildlife and for the use of aquatic biological resources, payers of collection and objects of taxation - Taxes and taxation

Fees for the use of objects of wildlife and for the use of aquatic biological resources

After studying the twenty-ninth chapter, the student will:

know

- the main characteristics and the order of application of the rates of fees;

- the procedure for the calculation and payment of fees to the budget;

be able to

- calculate the amount of the fee and determine the time of its payment to the budget;

own

- the skills of calculating the amount of the fee in the conditions of different rates and the available benefits.

The fees for the use of wildlife and for the use of aquatic biological resources have been introduced as a federal fee since 2004 by adopting Ch. 25.1 of the US Tax Code. Despite the name "collection" given to this type of payment, it is essentially a tax, as it does not fall under the definition of collection in the US Tax Code.

The purpose of this fee is to increase the budget-forming value of taxes related to the use of natural resources, and to achieve an optimal balance between the stimulating and fiscal functions of taxes.

Prior to the adoption of this chapter of the US Tax Code, the collection of fees for the use of wildlife and aquatic biological resources was regulated by legislation on the animal kingdom, the exclusive economic zone and the continental shelf of the United States and were of a framework nature. The introduction of Ch. 251 this payment is fully in line with part one of the first US Tax Code, because it defines all the necessary elements of the tax. This chapter of the US Tax Code establishes charges for the use of wildlife and for the use of aquatic biological resources, the removal of which from their habitat is carried out on the basis of permits in accordance with Russian law.

Taxpayers and taxation objects

The payers of the fee for the use of objects of the animal world, with the exception of objects of the animal world that are related to the objects of aquatic biological resources, are organizations and individuals, including individual entrepreneurs who receive permits for the use of wildlife objects in the Russian territory in accordance with the established procedure.

The payers of the fee for the use of objects of aquatic biological resources are organizations and individuals (including individual entrepreneurs) who, in accordance with the established procedure, receive permits for catching (extracting) objects of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf of the United States and in the exclusive economic zone of the USA, as well as in the Azov, Caspian, Barents Seas and in the area of ​​the Spitsbergen archipelago.

Accordingly, the objects of taxation are the objects of the animal kingdom and the objects of aquatic biological resources in accordance with the list provided for in the US Tax Code, the withdrawal of which from their habitat is carried out on the basis of permits for the use of the corresponding objects issued in accordance with Russian law.

At the same time, the US NC established certain seizures regarding the exclusion of objects of the animal kingdom and aquatic biological resources from the objects of taxation by this collection.

In particular, objects of fauna and objects of aquatic biological resources that are used to meet personal needs by representatives of indigenous small peoples of the North, Siberia and the Far East (according to the list approved by the Government of the Russian Federation) are not objects of taxation. This provision applies to persons other than indigenous minorities, but under two conditions. They must, firstly, permanently reside in places of traditional residence and traditional economic activities of indigenous small peoples. Secondly, hunting and fishing should be the basis of their existence for them. This preference applies only to the number of objects of the animal world and objects of aquatic biological resources extracted for personal needs in places of traditional residence and traditional economic activities of this category of payers. It has been established that limits on the use of wildlife objects, as well as limits and quotas for water biological resources for personal needs, must be established by the executive bodies of the United States entities in consultation with authorized federal executive bodies.

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