After studying the twenty-seventh chapter the student will:
- the order of formation of the tax base;
- the size of tax rates;
- the procedure for calculating the tax and the amount of tax payable to the budget;
- the order and terms of paying taxes to the budget;
be able to
- calculate the amount of water tax payable to the budget;
- skills in calculating the amount of tax payable to the budget.
The need to introduce a water tax
The water tax was first introduced in the Russian Federation in 1999 in accordance with Federal Law No. 71-FZ of 06.05.1998 "On payment for the use of water bodies" and is called, along with purely fiscal goals, to solve two major tasks:
1) rational and effective use by taxpayers of the water area and water resources of the country, increasing responsibility for the preservation of water bodies and maintaining ecological balance;
2) Strictly designated purpose - at least half of the collected amounts of tax federal and regional authorities are obliged to send to measures for the restoration and protection of water objects.
The specified tax has replaced the payment for water taken by industrial enterprises from water management systems, which has been in effect for several decades. The introduction of this tax instead of payment for water allowed to significantly expand the circle of payers.
In order to bring legislation on charges for the use of water bodies in accordance with the provisions of the US Tax Code, a corresponding chapter of the Code "Water Tax", which came into effect in 2005, was adopted and adopted in the middle of 2004. This chapter did not make any fundamental changes in the payment for the use of water objects canceled in connection with its acceptance.
As in the previous law, the US Tax Code retains specific tax rates for the basins of rivers, lakes, seas and economic regions. At the same time, certain tax privileges were waived for payment for the use of water bodies. In addition, this type of use of water bodies, such as discharge of sewage into water bodies, is excluded from the object of taxation. In order to save revenues to the budget from this tax, water tax rates for withdrawing water from water bodies are simultaneously increased by the amount corresponding to receipts from payment for wastewater discharge.
Taxpayers and the object of taxation
Payers of the water tax according to the US Tax Code are organizations and individuals carrying out special or special water use in accordance with Russian law.
The following types of water use are recognized as objects of taxation: water abstraction from water bodies; use of the water area of water bodies (with the exception of rafting in rafts and koshels); use of water bodies without water abstraction for the purposes of hydropower, as well as rafting in rafts and purses.
Simultaneously, the US NC has established a fairly wide range of uses of water bodies that are not subject to taxation. These include, in particular, the withdrawal from groundwater bodies of water containing minerals, natural healing resources, as well as the collection of thermal waters.
Taking water from water bodies to ensure fire safety, eliminate natural disasters and consequences of accidents, for sanitary, ecological and shipping releases is also not subject to taxation.
Sea water, sea and inland navigation vessels are not subject to taxation to ensure the operation of technological equipment, as well as the use of water bodies for sailing on ships.
Water intake and use of water bodies for fish farming and reproduction of aquatic biological resources are not included in the composition of objects of taxation.
The use of water bodies for the placement and parking of swimming equipment, the placement of communications, buildings, structures, installations of equipment for the protection of water and aquatic biological resources, protection of the environment from the harmful effects of water, and the implementation of such activities in water bodies are not subject to the imposition of a water tax.
The use of the water area of water bodies for the placement and construction of hydraulic engineering structures of hydropower, meliorative, fishery, water transport, water supply and sewerage is not subject to taxation.
An exception is also made for the use of the water area of water bodies for organized rest by organizations intended solely for the maintenance and maintenance of disabled people, veterans and children.
According to the provisions of the US Tax Code, special use of water bodies is not subject to taxation to meet the needs of the country's defense and state security.
Among the objects of taxation, water withdrawal from water bodies for irrigation of agricultural lands, watering of horticultural, gardening, dacha land plots, land plots of personal subsidiary plots of citizens, for watering and maintenance of livestock and poultry owned by agricultural organizations and citizens. The use of water bodies for fishing and hunting is also not subject to taxation.
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