Taxation of environmental management lectures. Taxes in the field of nature management
Taxes in the system of nature management include: mineral extraction tax (MET), water tax, fees for the use of objects of the animal world and for the use of objects of aquatic biological resources, land tax.
NDPI. Taxpayers are organizations and individual entrepreneurs recognized as subsoil users in accordance with the legislation of the Russian Federation.
3 types of extracted minerals are recognized as the object of taxation:
1) minerals extracted from the subsoil on the territory of the Russian Federation in a subsoil plot provided to the taxpayer for use;
2) minerals extracted from wastes (losses) of extractive industries, if such extraction is subject to separate licensing;
3) minerals extracted from the subsoil outside the territory of the Russian Federation, if this extraction is carried out in the territories under the jurisdiction of the Russian Federation on a subsoil plot provided to the taxpayer for use.
Extracted mineral - these are products of the mining industry and quarrying, contained in the mineral raw materials (rock, liquid and other mixture) actually extracted from the bowels (waste, losses), the first in its quality corresponding to the national, regional or international standard, and in their absence - the standard of the organization.
The types of mined minerals are: oil shale (coal, anthracite, etc.); peat; hydrocarbon raw materials (oil, gas condensate, etc.), marketable ores, etc.
The tax base determined depending on the type of mineral:
1) as the cost of extracted minerals (except for coal, dehydrated, desalted and stabilized oil, associated gas, combustible natural gas from all types of hydrocarbon deposits and gas condensate from all types of hydrocarbon deposits).
2) as the number of extracted minerals in natural terms during the extraction of coal, dehydrated, desalted and stabilized oil, associated gas, combustible natural gas from all types of hydrocarbon deposits and gas condensate from all types of hydrocarbon deposits.
Taxable period- calendar month. MET rates are set depending on the type of mineral. The amount of tax is calculated at the end of each tax period for each extracted mineral.
The tax is subject to payment to the budget at the location of each subsoil plot provided to the taxpayer for use no later than the 25th day of the month following the expired tax period. The tax return is submitted no later than the last day of the month following the expired tax period
water tax. Taxpayers - organizations and individuals engaged in special or special water use in accordance with the legislation of the Russian Federation, recognized as an object of taxation.
Objects of taxation are the following types of water use: 1) water intake from water bodies; 2) use of the water area of water bodies (with the exception of timber rafting in rafts and purses); 3) use of water bodies without water intake for hydropower purposes; 4) the use of water bodies for the purpose of floating wood in rafts and purses.
The tax base is determined depending on the type of water use.
The tax period is a quarter. Tax rates are established depending on the types of water use in the basins of rivers, lakes, seas and economic regions.
Tax amounts are calculated by the taxpayer independently at the end of each tax period as the product of the tax base and the corresponding tax rate.
The tax is paid no later than the 20th day of the month following the expired tax period. At the same time, the tax return is submitted.
20. Tax on property of organizations: characteristics of the elements of the tax.
Corporate property tax is a regional tax.
Taxpayers are organizations that have property that is recognized as an object of taxation.
Objects of taxation for Russian organizations movable and immovable property is recognized, accounted for on the balance sheet as fixed assets in the manner established for accounting.
The tax base is defined as the average annual value of property recognized as an object of taxation (with the exception of property, for which the tax base is determined as cadastral value- these are administrative and business centers and shopping centers (complexes) and premises in them; non-residential premises, the purpose of which provides for the placement of offices, retail facilities, facilities Catering and consumer services, or which are actually used to accommodate offices, retail facilities, public catering and consumer services; and etc..
When determining the tax base, property recognized as an object of taxation is taken into account at its residual value.
The average annual value of property recognized as an object of taxation for a tax period is determined as the quotient of dividing the amount obtained by adding the values of the residual value of property on the 1st day of each month of the tax period and the last day of the tax period, by the number of months in the tax period, increased by unit.
For foreign organizations operating in the Russian Federation through permanent representative offices, the objects of taxation are movable and immovable property related to fixed assets.
The objects of taxation for foreign organizations that do not operate in the Russian Federation through permanent representative offices are real estate located on the territory of the Russian Federation and owned by the said foreign organizations.
The tax base for real estate objects of foreign organizations that do not operate in the Russian Federation through permanent representative offices, as well as for real estate objects of foreign organizations that are not related to the activities of these organizations in the Russian Federation through permanent representative offices, is recognized inventory value of the indicated objects according to the data of technical inventory bodies.
Reporting period - quarter, half year, 9 months. The tax period is a year.
Tax rates are established by the laws of the constituent entities of the Russian Federation and cannot exceed 2.2%.
It is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property recognized as an object of taxation.
The tax amount is calculated based on the results of the tax period as the product of the tax base and the tax rate. The amount of tax payable to the budget at the end of the tax period is calculated taking into account previously paid advances.
The amount of the advance tax payment is calculated at the end of each reporting period in the amount of one fourth of the product of the relevant tax rate and average cost property determined during the reporting period.
Tax and advance tax payments are subject to payment by taxpayers in the manner and terms established by the laws of the subjects Russian Federation.
21. Transport tax: characteristics of tax elements.
The transport tax is established by the Tax Code of the Russian Federation and the laws of the constituent entities of the Russian Federation, and is obligatory for payment on the territory of the corresponding constituent entity of the Russian Federation. The legislative bodies of the subject of the Russian Federation determine the tax rate within the limits established by the Tax Code of the Russian Federation, the procedure and terms for its payment, tax benefits.
Taxpayers are persons on whom, in accordance with the legislation of the Russian Federation, vehicles are registered.
The objects of taxation are cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, motor sledges, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles registered in accordance with the established procedure.
Not subject to taxation: rowing boats; fishing sea and river vessels; planes and helicopters of air ambulance and medical service; and etc.
The tax base is determined by:
1) regarding Vehicle having engines - as the engine power of the vehicle in horsepower;
2) in relation to air vehicles for which the thrust of a jet engine is determined - as a nameplate static thrust of a jet engine (total nameplate static thrust of all jet engines) of an air vehicle in takeoff mode under ground conditions in kilograms of force;
3) in relation to water non-self-propelled (towed) vehicles for which gross tonnage is determined - as gross tonnage in registered tons;
4) in relation to other water and air vehicles - as a vehicle unit.
The tax period is a calendar year.
The reporting periods for taxpayers that are organizations are the first quarter, the second quarter, the third quarter.
When establishing a tax, the legislative (representative) bodies of the constituent entities of the Russian Federation shall have the right not to establish reporting periods.
Basic tax rates are established by the Tax Code of the Russian Federation. Tax rates are established by the laws of the constituent entities of the Russian Federation and may be increased or decreased by the laws of the constituent entities of the Russian Federation, but not more than 10 times. Organizations calculate the amount of tax and advance on their own. The amount of tax payable by individuals is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state registration of vehicles.
Tax amount payable to the budget at the end of the tax period, calculated for each vehicle as the product of the respective tax base and the tax rate.
The amount of tax payable to the budget by organizations is determined as the difference between the calculated amount of tax and the amounts of advance payments paid during the tax period.
Organizations calculate advance payment at the end of each reporting period in the amount of one fourth of the product of the relevant tax base and the tax rate.
Payment of taxes and advance payments on tax is made by taxpayers to the budget at the location of vehicles in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.
22. Tax on gambling business: taxpayers and elements of taxation.
Gambling business- entrepreneurial activity related to the extraction of income by organizations in the form of winnings and (or) fees for gambling and (or) betting, which is not the sale of goods (property rights), works or services.
taxpayers recognized as organizations engaged in entrepreneurial activities in the field of gambling business.
Objects of taxation recognized: 1) gaming table; 2) slot machine; 3) the processing center of the totalizator; 4) processing center of the bookmaker's office; 5) point of acceptance of bets of the totalizator; 6) a betting shop of a bookmaker's office.
For each of the objects of taxation the tax base is defined separately as the total number of relevant objects of taxation.
The tax period is a calendar month.
tax rates are established by the laws of the constituent entities of the Russian Federation within the following limits:
1) for one gaming table - from 25,000 to 125,000 rubles;
2) for one slot machine - from 1500 to 7500 rubles;
3) for one betting processing center - from 25,000 to 125,000 rubles; etc.
The maximum rates have been set in the Krasnodar Territory.
The tax amount is calculated by the taxpayer independently as the product of the tax base established for each object of taxation and the tax rate established for each object of taxation.
If one gaming table has more than one playing field, the tax rate for the specified gaming table increases in multiples of the number of playing fields.
When installing (opening) a new object of taxation before the 15th day of the current tax period, the amount of tax is calculated as the product of total relevant objects of taxation (including the established (open) new object of taxation) and the tax rate established for these objects of taxation.
When installing (opening) a new object (new objects) of taxation after the 15th day of the current tax period, the amount of tax on this object (these objects) for this tax period is calculated as the product of the number of these objects of taxation and one second of the tax rate established for these objects taxation.
Tax return for the expired tax period is submitted by the taxpayer in tax authority at the place of registration of objects of taxation no later than the 20th day of the month following the expired tax period.
Tax payable according to the results of the tax period, is paid by the taxpayer to the budget at the place of registration of objects of taxation with the tax authority no later than the deadline established for filing a tax return for the corresponding tax period.
23. Land tax: taxpayers and elements of taxation.
Taxpayers are organizations and individuals who own land plots recognized as an object of taxation, on the basis of the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession. Organizations and individuals are not recognized as taxpayers in relation to land plots, which they have on the right of gratuitous fixed-term use or transferred to them under a lease agreement.
The object of taxation are land located within municipality(federal cities of Moscow, St. Petersburg and Sevastopol), on the territory of which the tax is introduced.
Not recognized as an object of taxation: land plots withdrawn from circulation in accordance with the legislation of the Russian Federation; land plots from the forest fund lands; land included in common property apartment building, etc.
The tax base is determined for each land plot as its cadastral value as of January 1 of the year that is the tax period.
In relation to a land plot formed during a tax period, the tax base in this tax period is determined as its cadastral value as of the date such land plot was entered into state cadastral registration.
Taxpayers-organizations determine the tax base independently on the basis of information from the state real estate cadastre on each land plot owned by them on the basis of ownership or the right of permanent (unlimited) use.
For taxpayers - individuals the tax base is determined by the tax authorities on the basis of information submitted to the tax authorities by the authorities that carry out state cadastral registration.
The tax base for individuals is reduced by a tax-free amount of 10,000 rubles per taxpayer in the territory of one municipality in respect of a land plot owned, permanent (unlimited) use or life-long inheritable possession of the following categories of taxpayers:
1) Heroes of the Soviet Union, Heroes of the Russian Federation, full holders of the Order of Glory;
2) disabled people of I and II disability groups;
3) disabled since childhood;
4) veterans and disabled veterans of the Great Patriotic War, as well as veterans and disabled combatants; and etc.
The tax period is a calendar year. The reporting periods for taxpaying organizations are the first quarter, the second quarter and the third quarter of a calendar year. local authorities the authorities have the right not to set a reporting period.
Tax rates are set by regulations legal acts representative bodies of municipalities and cannot exceed the amounts established by the Tax Code of the Russian Federation.
The amount of tax is calculated after the end of the tax period as a percentage of the tax base corresponding to the tax rate.
Taxpayers-organizations calculate the amount of tax (the amount of advance tax payments) independently. According to the results of the year, the tax is calculated taking into account the paid advance payments.
The amount of tax payable to the budget by individual taxpayers is calculated by the tax authorities.
Taxpayers-organizations after the expiration of the tax period pay the tax and submit it to the tax authority at the location of the land plot tax return for tax until February 1 of the year following the expired one.
25, 26 Special tax regimes: types, characteristics.
Special taxation regimes have been introduced in the Russian Federation in order to stimulate the development of small businesses and Agriculture. Special taxation regimes include: 1) single agricultural tax; 2) simplified taxation system; 3) the system of taxation in the form of UTII for certain types of activities; 4) the system of taxation in the implementation of production sharing agreements; 5) patent system of taxation.
ESHN. The taxation system for agricultural producers is established by the Tax Code of the Russian Federation and is applied along with other taxation regimes.
taxpayers recognized organizations and individual entrepreneurs that are agricultural producers and switched to the payment of unified agricultural tax. The transition to the payment of unified agricultural tax is carried out on a voluntary basis.
Agricultural producers organizations and individual entrepreneurs producing agricultural products, carrying out their primary and subsequent (industrial) processing and selling these products are recognized, provided that in total income from sales, the share of income from the sale of agricultural products produced is at least 70%.
To agricultural - products include crop products of agriculture and forestry and livestock products (including those obtained as a result of growing and rearing fish and other aquatic biological resources).
The following are not entitled to transfer to the payment of the Unified Agricultural Tax: 1) organizations and individual entrepreneurs involved in the production excisable goods; 2) organizations engaged in entrepreneurial activities in the field of gambling; 3) state, budgetary and autonomous institutions.
Organizations who switched to the payment of unified agricultural tax, released from the payment of corporate income tax (with the exception of tax paid at rates other than 20%), corporate property tax.
IP who switched to the payment of unified agricultural tax, released from payment of personal income tax(with the exception of tax paid at rates other than 13%), tax on property of individuals (in relation to property used for entrepreneurial activity).
In addition, organizations and individual entrepreneurs are not recognized as VAT taxpayers (with the exception of the import of goods into the territory of the Russian Federation). Other taxes and fees are paid in accordance with the law.
Object of taxation income is recognized less the amount of expenses.
This takes into account the following income : sales revenue and non-operating income. Taxpayers reduce their income by the following expenses :
1) expenses for the acquisition, construction and manufacture of fixed assets and intangible assets;
3) material expenses, including expenses for the purchase of seeds, seedlings, seedlings and other planting material, fertilizers, feed, medicines, biological products and plant protection products;
6) expenses for wages, payment of compensations, temporary disability benefits; and etc.
Recognition of income and expenses the taxpayer is carried out according to cash method:
1) the date of receipt of income is the day of receipt of funds to accounts in banks or to the cash desk, receipt of other property (works, services, property rights), as well as repayment of debt in another way;
2) expenses are recognized as expenses after their actual payment.
tax base the monetary expression of income is recognized, reduced by the amount of expenses.
tax period the calendar year is recognized, and reporting period - half a year.
tax rate – 6%.
ESHN is calculated as a percentage of the tax base corresponding to the tax rate.
Based on the results of the reporting period, advance payment amount , based on the tax rate and actually received income, reduced by the amount of expenses, calculated on an accrual basis from the beginning of the tax period to the end of the half year. Advance payment payable no later than 25 calendar days from the end of the reporting period. Paid advance payments on the unified agricultural tax are credited against the payment of the unified agricultural tax at the end of the tax period.
ESHN for the year is paid no later than March 31 of the year following the expired one. At the same time, the tax return is submitted.
The simplified taxation system is used by organizations and individual entrepreneurs along with other taxation regimes. taxpayers are organizations and individual entrepreneurs who switched to USN. The transition to the simplified tax system or a return to other taxation regimes is carried out on a voluntary basis.
The organization has the right to switch to the simplified tax system, if, according to the results of 9 months of the year in which the organization submits a notice of transition, income did not exceed 45 million rubles . This amount is subject to indexation no later than December 31 of the current year by the deflator coefficient set for the next calendar year. For 2015, the maximum amount is 48.015 million rubles.
Not entitled to apply USN:organizations with branches or representative offices; banks; insurers; non-state pension funds; investment funds; professional participants of the securities market; pawnshops; organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals; organizations and individual entrepreneurs who have switched to paying the unified agricultural tax; organizations in which the share of participation of other organizations is more than 25%; organizations and individual entrepreneurs, the average number of employees of which exceeds 100 people; organizations that have residual value fixed assets, exceeds 100 million rubles; and etc.
If, at the end of the reporting (tax) period, the taxpayer's income exceeded 60 million rubles or another non-compliance was made, such a taxpayer is considered to have lost the right to apply the simplified tax system from the beginning of the quarter in which the discrepancy was made. The established maximum annual income is 60 million rubles. subject to annual indexation by the deflator coefficient. For 2015, the maximum amount is 64.020 million rubles.
Application simplified tax system organizations provides for exemption from payment corporate income tax (except for income tax paid on income in the form of dividends, as well as on operations with certain types of debt obligations) and corporate property tax (except for tax paid on cadastral value).
Application of the simplified tax system individual entrepreneurs exempt them from paying personal income tax(in relation to income received from business activities) and personal property tax(in relation to property used for business activities).
These organizations and individual entrepreneurs are not recognized as payers VAT, except for the import of goods into the customs territory of the Russian Federation.
Other taxes by organizations and individual entrepreneurs applying the simplified tax system are paid in accordance with applicable law.
the object of taxation are: 1) income; 2) income less expenses.
The choice of an object is carried out by the taxpayer himself and can be changed annually, with the exception of participants in a simple partnership agreement or an agreement trust management property (they use income reduced by expenses as an object). During the tax period, the taxpayer cannot change the object of taxation.
When determining the object of taxation are taken into account: sales income and non-operating income.
The taxpayer reduces received income for the following expenses :
1) expenses for the acquisition, construction and manufacture of fixed assets and intangible assets;
2) expenses for the repair of fixed assets (including leased assets);
3) rent (including leasing) payments;
4) material expenses;
5) labor costs, payment of benefits for temporary disability in accordance with the legislation of the Russian Federation; and etc.
At STS income and expenses are recognized on a cash basis :
The date of receipt of income is the day of receipt Money to bank accounts or to the cashier, receiving other property (works, services, property rights), as well as repaying debts in another way;
Expenses of the taxpayer are recognized as expenses after their actual payment.
The tax base defined in next order:
1) if the object of taxation is income, then the tax base is the monetary value of the income of an organization or an individual entrepreneur;
2) if the object of taxation is income reduced by the amount of expenses, the tax base is the monetary value of income reduced by the amount of expenses.
A taxpayer who applies income reduced by the amount of expenses as an object of taxation shall pay minimum tax in order, if for the tax period the amount calculated in general order tax less than the amount calculated minimum tax. The amount of the minimum tax is calculated for the tax period in the amount of 1% of the tax base, which is income.
The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the paid minimum tax and the amount of tax calculated in the general manner as expenses when calculating the tax base, including increasing the amount of losses that can be carried forward to the future.
A taxpayer using income reduced by the amount of expenses as an object of taxation has the right to reduce the tax base calculated at the end of the tax period by the amount of the loss received for previous periods in which the simplified tax system was applied and income reduced by the amount of expenses was used as an object of taxation.
tax period recognized as a calendar year. Reporting periods the first quarter, half year and nine months of the calendar year are recognized.
Tax rates:
1) if the object of taxation is income - 6%;
2) if the object of taxation is income reduced by the amount of expenses - 15%. The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5% to 15%, depending on the categories of taxpayers.
The amount of tax at the end of the tax period is determined by the taxpayer independently. The tax is calculated as a percentage of the tax base corresponding to the tax rate.
Taxpayers who choose as an object of taxation income advance payment on tax, based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, six months, nine months, respectively, taking into account the previously calculated amounts of advance tax payments.
The amount of tax (advance tax payments) calculated for the tax (reporting) period is reduced by the following taxpayers:
1) for the amount of insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, mandatory health insurance, compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) for the same period of time in accordance with the legislation of the Russian Federation;
2) for the amount of temporary disability benefits paid to employees;
3) for the amount of payments under agreements of voluntary personal insurance concluded in favor of employees in case of their temporary disability
At the same time, the amount of tax (advance payments) cannot be reduced by more than 50%.
Taxpayers who choose as an object of taxation, income reduced by the amount of expenses , at the end of each reporting period, calculate the amount advance payment for tax, based on the tax rate and actually received income, reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, six months, nine months, respectively, taking into account the previously calculated amounts of advance tax payments.
Previously calculated amounts of advance tax payments shall be taken into account when calculating the amounts of advance tax payments for the reporting period and the amount of tax for the tax period.
Payment of tax and advance payments produced at the location of the organization (place of residence of the individual entrepreneur).
The tax payable at the end of the tax period is paid no later than the deadline set for filing a tax return.
Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period.
Tax return according to the results of the tax period, it is submitted by taxpayers-organizations no later than March 31
Taxpayers - individual entrepreneurs after the expiration of the tax period submit a tax return to the tax authorities no later than April 30 year following the expired tax period.
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GRADUATE WORK
on the topic: "Taxation of natural resources"
1. Views natural resources and forms of ownership for their individual types
2. The concept of natural rent and methods of its withdrawal
3. The essence of paid nature management
4. Regulatory framework for the use of natural resources
5. On the concepts of economic rent, mining and land rent
6. State reserves of minerals and their assessment
8. Taxation system in the economic mechanism of nature management
9. Subsoil users: their definition, registration
10. Payments for the use of subsoil
11. Mineral extraction tax: taxpayers, object of taxation
12. The concept of "extracted minerals" and its use for tax purposes
13. Mineral extraction tax: tax base
14. Methods for estimating the amount of extracted minerals
15. Mineral extraction tax: valuation of extracted minerals
16. Types of minerals; mineral extraction tax rates
17. Features of the calculation of the tax on the extraction of minerals in the extraction of hydrocarbon raw materials (oil)
18. Mineral extraction tax: tax period, procedure for calculating and paying tax, tax return
19. Production sharing agreement: economic essence and implementation in Russian conditions
20. Water tax: payers and objects of taxation, types of water use not recognized as objects of taxation
21. Water tax: tax rates by type of water use
22. Water tax: the procedure for determining the amount of tax and the timing of its payment
23. Fee for the use of wildlife objects: payers, objects of taxation, rent rates taxation resource nature management
24. Fee for the use of objects of the animal world: the procedure for calculating, paying and submitting information
25. Fee for the use of objects of aquatic biological resources (except for marine mammals): payers, objects of taxation, rates
26. Fee for the use of objects of aquatic biological resources (marine mammals): payers, objects of taxation, rates
27. Fee for the use of facilities aquatic biological resources: the procedure for calculating, paying and submitting information
28. Perfection economic fundamentals paid nature management
29. Problems of tax administration of mining
30. Formation and development of land tax in the Russian Federation, current state
31. Land tax: establishment procedure, taxpayers, object of taxation
32. Land tax: tax rates, agricultural land tax
33. Land tax: tax period, procedure for calculating and paying tax
34. Land cadastre and its importance in the taxation system
35. Land tax paid by individuals
36. Land tax relief
37. Land tax for land plots intended for housing construction
38. The role of taxes, fees and other obligatory payments for the use of natural resources in the formation of tax revenues of the consolidated budget
39. Payments for the use of the forest fund: their types and distribution rates between budgets
40. Payments for negative impact on the environment: regulatory legal framework, procedure for establishing and calculating payments
41. Payments for the negative impact on the environment: the procedure for calculating and collecting payments for pollution within the limits, established limits and above-limit pollution
1. Types of natural resources and forms of ownership of their individual types
Natural resources are natural resources or natural substances and types of energy that serve as the means of existence of human society and are used in the economy. The concept of "natural resources" is changing with the development of science and technology: substances and types of energy, the use of which was previously impossible, become natural resources. There are several classifications of natural resources. By belonging to different geospheres of natural resources, the resources of the lithosphere, hydrosphere, biosphere, and climatic resources are distinguished. According to their applicability in various sectors of the economy, they are grouped into energy, metallurgical, chemical natural resources, etc. According to the possible duration and intensity of use, they are divided into drawable and practically inexhaustible resources, renewable and non-renewable natural resources.
Practically inexhaustible natural -, resources - these are resources, the decrease of which is imperceptible even in the process of very long use: the energy of solar radiation, wind, sea tides, climatic resources, etc. Drawable natural resources are resources that decrease as they are used; most types of natural resources refer to exhaustible natural resources, which are divided into renewable (or renewable) and non-renewable natural resources. Renewable natural resources are resources whose recovery rate is comparable to the rate of their consumption. Renewable natural resources include resources of the biosphere, hydrosphere, and land resources. Non-renewable natural resources are resources that do not regenerate themselves and are not artificially restored. These include mainly minerals. The process of ore formation and formation of rocks goes on continuously, but its rate is so much less than the rate of extraction of minerals from the earth's interior that in practice this process can be neglected.
The concept of property in law is one of the basic ones, along with the concepts of freedom, power, health, life, etc. The right of ownership in environmental law acquires a specific content and special meaning. Property can be seen as economic category- these are the relations of people about material goods, due to their belonging to these persons, and the alienation of all other persons from them, and as a legal institution that covers legal norms that consolidate and protect the state of belonging of material goods to specific persons. The right of ownership of land and other natural resources is stated in Art. 9, 36 of the Constitution of the Russian Federation. Art. 9 of the Constitution of the Russian Federation establishes that land and other natural resources may be privately owned. Article 36 of the Constitution expressly provides that citizens and their associations have the right to own land in private ownership.
The objects of property right can be land and other natural resources: water, subsoil, forests and wildlife, as well as natural complexes (for example, nature reserves, wildlife sanctuaries, national parks). Atmospheric air is not an object of property rights, since it cannot be individualized, and therefore the possibility of owning it is excluded.
The subjects of ownership of natural resources are individuals and legal entities, the Russian Federation, subjects of the Federation and municipalities. The rights of the owner on behalf of the state are exercised by the Government of the Russian Federation, the governments of the constituent entities of the Russian Federation and specially authorized state bodies.
The right of private ownership of natural resources
Land differs from other natural resources in that it acts as a means of production. With regard to agricultural land that is privately owned, strict state and public control over their intended use should be carried out.
The revival of private ownership of land is one of the main manifestations of land reform in Russia, without which development is impossible. market economy. This right is also enshrined in the Federal Law "On the turnover of agricultural land", adopted in 2002. Other natural resources (subsoil, water, forests, wildlife) are still mostly public property.
According to the 1995 Water Code of the Russian Federation, isolated water bodies can also belong to citizens and legal entities, however, it is specified that private water bodies that do not have a hydrological connection with other surface water bodies can be in private ownership.
The Forest Code of the Russian Federation of 1997 also provides for the right of private property of citizens and legal entities on trees and shrubs located on a privately owned land plot.
Representatives of the animal world (meaning wild animals in natural freedom) cannot be objects of private property (FZ "On the Animal World").
Right state property on natural resources
State ownership is dominant in the structure of forms of ownership of natural resources fixed by law. The Constitution of the Russian Federation distinguishes between the right of state property to federal (ie, nationwide) and regional (ie, the property of a subject of the federation - a separate region or territory), which is reflected in the Federative Treaties of the Russian Federation and the subjects of the Federation. In accordance with the Federal Treaty, natural resources are the property (property) of the peoples living on the territory of the subject of the Federation.
The law provides that federal natural resources include:
land plots occupied by economic objects of federal significance;
plots provided for the needs of the defense and security of the country;
specially protected territories and resort medical and recreational zones of federal significance;
species of plants and animals listed in the Red Book of the Russian Federation and protected by international treaties;
mineral deposits of national importance;
water bodies located on the territory of two or more subjects of the Federation, as well as transboundary water bodies;
natural resources of the territorial sea, continental shelf and special economic zone of the Russian Federation;
territories of closed administrative-territorial formations, which require the regime of protection of state secrets.
Subjects of the Federation, according to the Water Code, may own water bodies whose water areas are completely located on the territory of a constituent entity of the Russian Federation.
According to the Forest Code of the Russian Federation of 1997, forests are predominantly state-owned. The law allows the transfer of a part of the forest fund to the ownership of a subject of the Russian Federation.
The subsoil of Russia is mainly in state federal ownership and is a national property. By agreement with the constituent entities of the Russian Federation, certain mineral deposits that do not have national significance may be transferred to the ownership of a constituent entity of the Federation.
Thus, all natural resources in Russia, except for land, are predominantly in federal and partly in regional ownership.
The right of municipal ownership of natural resources
The law establishes that municipal property may include land plots, mining allotments, reservoirs, forests. These can be isolated water bodies intended for municipal needs, specially protected areas of local importance (for example, medical and recreational areas and resorts). Municipal property is managed by local self-government bodies.
Grounds for the emergence and termination of ownership of natural resources
These grounds largely depend on the form of ownership. This right may be acquired on the basis of a contract of sale, exchange, donation or other transaction on the alienation of property. An agricultural land plot may be withdrawn from the owner if it has not been used for its intended purpose for three years or if its use is carried out in gross violation of the rules for rational use of natural resources.
Article 35 of the Constitution of the Russian Federation establishes that the right to private property is protected by law. Paragraph 3 of the same article says: "no one can be deprived of his property except by a court decision."
2. The concept of natural rent and methods of its withdrawal
Natural rent is an additional income received in excess of a certain profit on the labor and capital expended; the formation of rent is due to more favorable conditions in which one user of nature is in front of another, for example, by identifying, exploring and extracting natural resources with better mining and geological characteristics, higher productivity of seams, location of natural resources, better climatic conditions, higher natural fertility of the land, has a privilege, etc. d.
Mechanisms for the withdrawal of resource rent
Enterprises whose activities are associated with limited and non-renewable natural resources have the opportunity to sell their products at prices that exceed both the costs of the enterprise for their production and a certain level of profit sufficient to make investment in this production attractive. This surplus is usually viewed as a resource rent, a superprofit that belongs to society and is therefore subject to withdrawal by the state.
AT modern world The mechanisms for the withdrawal of natural rent are quite diverse. At the same time, in the economic developed countries tax methods of withdrawal prevail, and in countries with developing and relatively closed economies, non-tax methods, such as, for example, production sharing agreements, are also widely used. Thus, in the politically stable economies of the West, all economic relations are regulated by law and are not subject to negotiations. For example, in the US and UK, production sharing agreements do not apply at all. Less economically stable countries have more terms to negotiate.
At the same time, taxes aimed at withdrawing rent directly from users of natural resources prevail. However, taxes (indirect) are also imposed on consumers of natural raw materials. Thus, the surplus income received due to the redistribution of rent is withdrawn.
It should be emphasized that when taxing the use of limited and non-renewable natural resources, in addition to standard (common for enterprises in all industries) special tax mechanisms are used.
When withdrawing natural rent in Russia, the emphasis is on indirect taxation, while world experience shows the advantage of direct taxation
3. The essence of paid nature management
In the vast majority of cases, the right to use natural resources is paid. This means that citizens and legal entities must pay the established fee for the use of land, forests, subsoil, water and other natural resources, as well as for other environmental impacts in the course of their activities.
The fee is paid in a lump sum (upon receipt of a given natural object for use) or systematically (permanently) (in the form of annual, quarterly, monthly payments).
The principle of payment is important, since it is designed to increase the interest of nature users in the efficient and rational use of natural resources, conservation and reproduction of the natural environment. There are two types of payment in the field of natural resources:
1) payment for natural resources (land, water, forests and other vegetation, subsoil, wildlife, recreational and other natural resources).
It is further subdivided into:
for the right to use natural resources within the established limits;
for overlimit and irrational use of natural resources;
for the reproduction and protection of natural resources.
2) payment for environmental pollution and other types of harmful effects. It is charged for:
emissions, discharges of pollutants within the established limits;
emissions, discharges of pollutants in excess of the established limits;
for waste disposal and other types of pollution within the established limits;
for waste disposal and other types of pollution in excess of the established limits.
Specific types and rates of payments are established in acts of environmental legislation in relation to individual natural resources. So, for the use of the forest fund, forest taxes are levied (for short-term use) and rent(when leasing plots of the forest fund) (Article 103 of the RF LC). The system of payments related to the use of waters includes a fee for the use of water bodies (water tax), a fee for the restoration and protection of water bodies (Article 123 of the Water Code of the Russian Federation). When using subsoil, payments are made in the form of a fee for participation in a tender (auction) and the issuance of a license, fees for the use of subsoil, deductions for the reproduction of the mineral resource base, excises (Article 39 of the Law of the Russian Federation "On Subsoil").
Fee rates are established by special regulations.
4. Regulatory framework for the use of natural resources
The most complete and clear right common use waters and forests is expressed in the water and forest legislation. In accordance with the Forest Code of the Russian Federation, citizens have the right to freely stay in the forests, collect wild fruits, nuts, berries, etc. At the same time, the stay of citizens in the forests, the collection of wild fruits, mushrooms, berries may be limited in the interests of fire safety, walnut, forest fruit or forest seed farming, and in the forests of reserves - in connection with the established in them special order use. The procedure for the implementation of general water use is defined in Art. 88 of the Water Code of the Russian Federation. Thus, a permit is not required for general water use. Such water use is carried out for the purposes of bathing, boating, water abstraction for drinking and domestic needs, etc. . Some provisions relating to nature management are also provided for in the Law "On Environmental Protection", the Federal Law "On Ecological Expertise", other acts of legislation on the environment, in civil, criminal and other legislation. Also, the Federal Law "On Subsoil", which delimits the subjects of jurisdiction and powers between the state authorities of the Russian Federation and the state authorities of the constituent entities of the Russian Federation in the field state regulation subsoil use relations.
5. On the concepts of economic rent, mining and land rent
Economic rent is the difference between paying for a resource and the minimum fee required for this resource to be offered. A resource that yields economic rent yields more than the opportunity cost of using it. Economic rent can be withdrawn through taxation without affecting the supply of the resource.
Economic rent is one of the key concepts of public choice theory. In the ordinary sense, rent is simply a payment for the use of something, such as a home, a car. Public choice theory uses this concept in a specific sense, that is, payments to the owner of a resource in excess of its opportunity cost.
RENT mountain - a type of rent formed during the extraction of minerals. Mining rent differs from land rent in agriculture in that, in total terms, it is limited by the period of full development of the deposit, which depends both on the size of the deposit and on the productivity of the enterprise.
Under the conditions of a capitalist economy, mining rent appears in the forms of differential, absolute, and monopoly rent. The main form is the differential mining rent (I and II). Differential mining rent I is formed on the best and average sites in terms of production, where higher labor productivity is ensured due to the development of deposits characterized by favorable natural factors-- the quality of raw materials (the content of useful components, useful and harmful impurities; the scale of industrial reserves of minerals, etc.), the mining and geological conditions of development (the thickness of the deposits, the depth of occurrence, the hydrogeological situation, etc.), as well as the location (proximity to the main points of consumption, transport routes, energy sources; development and climatic conditions of the area, etc.). The additional profit resulting from this forms the differential mining rent I, which is appropriated not by the developer of the deposit, but by its owner. Differential mining rent II is formed through the use of more advanced technology for the extraction and processing of raw materials, an increase in the technical equipment of labor, etc. Land rent is the price paid for the use of a limited amount of land and other natural resources.
Land rent - income received by the land owner from land tenants. Ground rent appears in the form of absolute rent, differential rent and monopoly rent. Absolute land rent is one of the types of income from land ownership, payment to the owner for permission to apply capital to the land; is paid by the tenant from absolutely all plots of land, regardless of fertility (hence the name of this type of rent). Differential rent -- additional income, obtained through the use of the greater fertility of the land and higher labor productivity The land rent also includes rent from land not involved in agricultural circulation: rent from land used in the mining industry; rent from construction sites. In the extractive industry, first of all, differential rent is formed, because in the extraction of minerals, the costs of producing each unit of output and delivering it to the market are not the same and depend on the wealth of the subsoil and on the location of coal mines, oil fields, etc. In view of limited land, the social price of production of these goods is regulated by the costs of production on the worst (in terms of mining) lands. Therefore, differential rent is formed on the best plots - the difference between the social and individual production prices.
6. State reserves of minerals and their assessment
Mineral reserves (mineral resources) - the amount of minerals and organic minerals in the bowels of the Earth, on its surface, at the bottom of reservoirs and in the volume of surface and groundwater.
Mineral reserves in the subsoil are measured in m3 ( Construction Materials, combustible gases, etc.), in tons (oil, coal, ores), in kilograms (precious metals) or in carats (diamonds). The values of mineral reserves have different reliability of their calculation, depending on the complexity of the geological structure of deposits and the detail of their geological exploration. The amount of reserves is estimated based on geological exploration data in relation to existing production technologies. These data make it possible to calculate the volume of bodies of minerals, and when multiplying the volume by the density, they make it possible to determine the reserves of minerals in terms of weight.
When calculating the reserves of liquid and gaseous minerals (oil, groundwater, combustible gas), in addition to the volumetric method, the method of calculating reserves by inflows in wells is used. For some mineral deposits, in addition, the amount of reserves of valuable components contained in them (for example, reserves of metals in ores) is calculated. Mineral reserves, according to their suitability for use in the national economy, are divided into balance and off-balance.
The balance reserves include such reserves of minerals that it is advisable to develop with modern level technology and economics; off-balance reserves include mineral reserves, which, due to their small quantity, low quality, difficult operating conditions or processing, are not currently used, but in the future may be the object of industrial development. To determine the indicators of balance reserves of minerals, special calculations are made that characterize the industrial conditions of mineral raw materials (the minimum thickness of mineral bodies, the minimum industrial content of valuable components in minerals and the maximum allowable rock inclusions); when a mineral deposit gradually merges with the rocks surrounding it, the so-called. cut-off grade, that is, the content of a valuable component, along which a boundary is drawn between the body of a mineral and its host rocks.
7. Content economic mechanism nature management.
The economic mechanism of environmental protection has as its tasks the planning and financing of environmental protection measures, the establishment of limits on the use of natural resources, emissions and discharges of pollutants and waste disposal, the establishment of standards for fees and amounts of payments for the use of natural resources, emissions and discharges, waste disposal, etc. harmful effects, the provision by enterprises, institutions, organizations, as well as citizens of credit and other benefits when they introduce low-waste and resource-saving technologies and non-traditional types of energy, etc., compensation in accordance with the established procedure for damage caused to the environment and human health. In the very general view Three types of economic mechanisms of nature management can be distinguished.
The first type is a compensatory (soft, passive) mechanism, environmentally liberal. It sets the most general restrictive ecological framework for economic development industries and sectors, practically without slowing it down. This type of economic mechanism is aimed mainly at compensating for negative environmental consequences, and has little effect on the pace and scale of development. It is this type of nature management mechanism that is characteristic of the technogenic type of economic development. It is aimed mainly at combating the negative environmental consequences of economic development, and not with the causes of environmental deformations. Such a soft mechanism is now being formed in Russia.
The second type - stimulating the development of an ecologist of balanced and environmental protection industries and activities. The leading place in the functioning of such mechanism of nature management is played by market instruments. It helps to increase production based on new technologies, improves the use and protection of natural resources. An example of such a mechanism would be the creation of a favorable economic environment for the development of biological (organic) agriculture. In theoretical terms, this type is characterized by weak stability.
The third type of economic mechanism of nature management can be described as rigid, "suppressing". This mechanism uses administrative and market instruments and, through a strict legal, tax, credit, and penalty policy, practically suppresses and puts pressure on the development of certain industries and complexes in the field of expanding their natural base, generally contributing to the savings in the use of natural resources. This type of mechanism is characteristic of strong stability.
In reality, these mechanisms of nature management do not exist in their pure form. Their combination is inevitable.
8. Taxation system in the economic mechanism of nature management
In the conditions of the Russian emerging market, the following elements of the economic mechanism of nature management can be distinguished:
1. payment for nature use;
2. system of economic incentives for environmental protection;
3. payment for environmental pollution;
4. creation of a market for natural resources;
5. improvement of pricing taking into account the environmental factor, especially for products of nature exploiting industries;
6. environmental funds;
7. environmental programs;
8. selling the right to pollute;
9. "deposit - return" system;
10. environmental insurance
Let's briefly explain each element. Payment for nature use should include payment: 1) for the right to use natural resources; 2) for reproduction and environmental protection.
Significant importance in the system of paid land use should have fines for violation of the ecosystem.
Paid environmental management largely determines the nature of the system of economic incentives for environmental protection activities, measures to reduce environmental pollution. It is proposed to include in the system of economic incentives: taxation ("green" taxes), subsidization of environmental activities, accelerated depreciation of natural funds and other measures.
As far as taxation is concerned, the reduced taxes for resource-saving and low-waste technologies, and technogenic nature-intensive industries and technologies should be subject to increased taxes. Increased taxes should be applied when imposing environmentally hazardous products of ozone-depleting drugs, leaded gasoline, pesticides, energy-intensive equipment and other things.
9. Subsoil users: their definition, registration
Subsoil users - Taxpayers of the mineral extraction tax - organizations and individual entrepreneurs recognized as subsoil users in accordance with the legislation of the Russian Federation. Taxpayers are subject to registration as a taxpayer of the mineral extraction tax (hereinafter referred to in this chapter as the tax) at the location of the subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation, unless otherwise provided for in paragraph 2 this article within 30 calendar days from the moment state registration licenses (permits) for the use of a subsoil plot. At the same time, for the purposes of this chapter, the location of the subsoil plot provided to the taxpayer for use is recognized as the territory of the subject (subjects) of the Russian Federation on which (which) the subsoil plot is located.
2. Taxpayers engaged in the extraction of minerals on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation, as well as outside the territory of the Russian Federation, if this extraction is carried out in territories under the jurisdiction of the Russian Federation (or leased from foreign states or used in on the basis of an international treaty) on a subsoil plot granted to a taxpayer for use, are subject to registration as a taxpayer at the location of the organization or at the place of residence of an individual.
10. Payments for the use of subsoil
In accordance with the Federal Law “On Subsoil”: When using subsoil, the following payments are made:
1. one-time payments for the use of subsoil upon the occurrence of certain events specified in the license;
2. regular payments for subsoil use;
3. payment for geological information about the subsoil;
4. fee for participation in the competition (auction);
5. fee for the issuance of licenses.
In addition, subsoil users pay other taxes and fees established in accordance with the legislation of the Russian Federation on taxes and fees.
Subsoil users who are parties to production sharing agreements are payers of payments for the use of subsoil in accordance with the legislation of the Russian Federation.
When concluding production sharing agreements, the division of the extracted mineral raw materials between the Russian Federation and the subsoil user is envisaged in accordance with federal law"On agreements, on the division of production." A subsoil user who is a party to a production sharing agreement is exempt from the collection of certain taxes and other obligatory payments in the part and in the manner established by the Federal Law "On Production Sharing Agreements" and the legislation of the Russian Federation. The collection of these taxes and payments is replaced by production sharing in accordance with the terms of a production sharing agreement concluded in accordance with the Federal Law "On Agreements, on Production Sharing". The distribution of products received by the state as a result of the division of manufactured products in accordance with the terms of the production sharing agreement, or its cost equivalent between the Russian Federation and the subject of the Russian Federation on whose territory the subsoil plot provided for use is located, is carried out on the basis of agreements concluded by the relevant executive bodies authorities of the Russian Federation and executive authorities of the subject of the Russian Federation.
The procedure, amounts of payments for the use of subsoil and the conditions for collecting such payments when fulfilling production sharing agreements are established by the said agreements in accordance with the legislation of the Russian Federation in force on the date of signing the agreement.
When performing production sharing agreements concluded before the entry into force of the Federal Law "On Production Sharing Agreements", the conditions for calculating and paying payments for the use of subsoil, established in these agreements, are applied.
11. Mineral extraction tax: taxpayers, object of taxation
Taxpayers of mineral extraction tax (hereinafter in this chapter - taxpayers) are organizations and individual entrepreneurs recognized as the Object of taxation by mineral extraction tax (hereinafter in this chapter - tax), unless otherwise provided by paragraph 2 of this article, are recognized:
1) minerals extracted from the subsoil on the territory of the Russian Federation on a subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation;
2) minerals extracted from wastes (losses) of extractive industries, if such extraction is subject to separate licensing in accordance with the legislation of the Russian Federation on subsoil;
3) minerals extracted from the subsoil outside the territory of the Russian Federation, if this extraction is carried out in territories under the jurisdiction of the Russian Federation (as well as leased from foreign states or used on the basis of an international treaty) on a subsoil plot provided to the taxpayer for use.
2. For the purposes of this chapter, the following shall not be recognized as an object of taxation:
1) common minerals and groundwater, not included in the state balance of mineral reserves, extracted by an individual entrepreneur and used by him directly for personal consumption;
2) mined (collected) mineralogical, paleontological and other geological collection materials;
3) minerals extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects of scientific, cultural, aesthetic, health-improving or other social significance. The procedure for recognizing geological objects as specially protected geological objects of scientific, cultural, aesthetic, health-improving or other social significance is established by the Government of the Russian Federation;
4) minerals extracted from own dumps or waste (losses) of mining and related processing industries, if they were subject to taxation in the course of their extraction from the subsoil in the generally established manner;
5) drainage underground waters not taken into account in the state balance sheet of mineral reserves extracted during the development of mineral deposits or during the construction and operation of underground structures.
12. The concept of "extracted minerals" and its use for tax purposes
For the purposes of this chapter, the minerals specified in paragraph 1 of Article 336 of this Code are referred to as mined minerals. At the same time, products of the mining industry and quarrying (unless otherwise provided for in paragraph 3 of this article) contained in actually mined (extracted) from the bowels (waste, losses) of mineral raw materials (rock, liquid and other mixture), the first in its quality corresponding to the state standard of the Russian Federation, the industry standard, the regional standard, the international standard, and in the absence of these standards for a particular extracted mineral, the standard (technical conditions) of the organization (enterprise).
A product obtained during further processing (enrichment, technological conversion) of a mineral, which is a product of the manufacturing industry, cannot be recognized as a mineral.
2. Types of extracted minerals are:
1) oil shale;
3) hydrocarbon raw materials:
4) commodity ores:
6) mining and chemical non-metallic raw materials 9) raw materials of rare metals
12) natural diamonds, other gems
14) natural salt and pure sodium chloride;
15) underground waters containing minerals (industrial waters) and (or) natural healing resources (mineral waters), as well as thermal waters;
16) raw materials of radioactive metals (in particular, uranium and thorium).
13. Mineral extraction tax: tax base
1. The tax base is determined by the taxpayer independently in respect of each extracted mineral (including useful components extracted from the subsoil along with the extraction of the main mineral).
2. The tax base is determined as the cost of extracted minerals, except for coal, dehydrated, desalted and stabilized oil, associated gas and combustible natural gas from all types of hydrocarbon deposits. The cost of extracted minerals is determined in accordance with Article 340 of this Code.
The tax base for the extraction of coal, dehydrated, desalted and stabilized oil, associated gas and combustible natural gas from all types of hydrocarbon deposits is determined as the amount of minerals extracted in natural terms.
3. The quantity of extracted minerals is determined in accordance with Article 339 of this Code.
4. The tax base is determined separately for each extracted mineral, determined in accordance with Article 337 of this Code.
5. In relation to extracted minerals for which different tax rates are established or the tax rate is calculated taking into account the coefficient, the tax base is determined in relation to each tax rate.
14. Methods for estimating the amount of extracted minerals
The assessment of the value of extracted minerals is determined by the taxpayer independently in one of the following ways:
1) based on the sales prices prevailing for the taxpayer for the relevant tax period, excluding state subventions;
2) proceeding from the realized prices of the extracted mineral for the taxpayer for the corresponding tax period;
3) based on the estimated value of the extracted minerals.
2. If a taxpayer applies the valuation method specified in subparagraph 1 of paragraph 1 of this article, then the value of a unit of extracted mineral is assessed on the basis of revenue determined taking into account the taxpayer’s income in the current tax period (and in their absence, in the previous tax period) sales prices of the extracted mineral, excluding subventions from the budget to compensate for the difference between the wholesale price and the estimated cost.
At the same time, the proceeds from the sale of the extracted mineral is determined based on the sale prices (reduced by the amount of subventions from the budget) without value added tax (when sold on the territory of the Russian Federation and to the member states of the Commonwealth of Independent States) and excise tax, reduced by the amount of the taxpayer's expenses on delivery, depending on the terms of delivery.
15. Mineral extraction tax: valuation of extracted minerals
The cost of the extracted mineral is determined as the product of the amount of the extracted mineral and the cost of a unit of the extracted mineral, determined in accordance with this paragraph.
3. In the absence of state subventions, the taxpayer shall apply the assessment method specified in subparagraph 2 of paragraph 1 of this article to the prices for the sale of extracted minerals. At the same time, the value of a unit of a extracted mineral is assessed on the basis of proceeds from the sale of extracted minerals, determined on the basis of sales prices, taking into account the provisions of Article 40 of this Code, without value added tax (when sold on the territory of the Russian Federation and to the states - members of the Commonwealth of Independent States) and excise tax, reduced by the amount of the taxpayer's expenses for delivery, depending on
The assessment is made separately for each type of extracted mineral based on the selling prices of the corresponding extracted mineral.
The cost of the extracted mineral is determined as the product of the amount of the extracted mineral, determined in accordance with Article 339 of this Code, and the cost of a unit of the extracted mineral, determined in accordance with this paragraph.
The cost of a unit of a extracted mineral is calculated as the ratio of proceeds from the sale of a extracted mineral, determined in accordance with this paragraph, to the amount of sold extracted mineral.
4. If the taxpayer does not sell the mined mineral, the taxpayer shall apply the assessment method specified in subparagraph 3 of paragraph 1 of this article.
At the same time, the estimated cost of the extracted mineral is determined by the taxpayer independently on the basis of data tax accounting. In this case, the taxpayer applies the procedure for recognizing income and expenses, which he applies to determine the tax base for corporate income tax.
When determining the estimated value of the extracted mineral, the following types of expenses incurred by the taxpayer in the tax period are taken into account:
1) material costs determined in accordance with Article 254 of this Code, with the exception of material costs incurred in the process of storage, transportation, packaging and other preparation (including pre-sale preparation), in the sale of extracted minerals (including material costs, as well as with the exception of expenses incurred by the taxpayer in the production and sale of other types of products, goods (works, services));
2) labor costs, determined in accordance with Article 255 of this Code, with the exception of labor costs for employees not engaged in the extraction of minerals;
3) the amount of accrued depreciation, determined in the manner prescribed by Articles 258 - 259 of this Code, with the exception of the amount of accrued depreciation on depreciable property not related to the extraction of minerals;
4) expenses for the repair of fixed assets, determined in the manner prescribed by Article 260 of this Code, with the exception of expenses for the repair of fixed assets not related to the extraction of minerals;
5) expenses for the development of natural resources, determined in accordance with Article 261 of this Code;
6) the expenses provided for by subparagraphs 8 and 9 of Article 265 of this Code, with the exception of the expenses indicated in these subparagraphs that are not related to the extraction of minerals;
7) other expenses
5. Valuation of mined precious metals extracted from primary (ore), placer and technogenic deposits, is made on the basis of the prices prevailing for the taxpayer in the relevant tax period (and in their absence - in the nearest of the previous tax periods) sales prices of chemically pure metal, excluding value added tax, reduced by expenses of the taxpayer for its refining and delivery (transportation) to the recipient.
At the same time, the cost of a unit of the specified extracted mineral is determined as the product of the share (in physical units) of the content of chemically pure metal in a unit of the extracted mineral and the cost of a unit of chemically pure metal.
6. Valuation of the value of mined precious stones is made on the basis of their initial assessment, carried out in accordance with the legislation of the Russian Federation on precious metals and precious stones.
The value of mined unique precious stones and unique nuggets of precious metals that cannot be processed is assessed on the basis of their sale prices, excluding value added tax, reduced by the amount of the taxpayer's expenses for their delivery (transportation) to the recipient.
16. Types of minerals; mineral extraction tax rates
Taxation is carried out at a tax rate of 0 percent (0 rubles if, in respect of a mined mineral, the tax base is determined in accordance with Article 338 of this Code as the amount of mined minerals in physical terms) when mining:
1) minerals in terms of standard losses of minerals.
For the purposes of this chapter, standard losses of minerals are recognized as actual losses of minerals during extraction, technologically related to the adopted scheme and technology for developing a deposit, within the limits of loss standards approved in the manner determined by the Government of the Russian Federation.
If at the time of the tax payment deadline for the first tax period of the next calendar year, the taxpayer does not have approved loss rates for the next calendar year, until the approval of these loss rates, the loss rates approved earlier in the manner established by the second paragraph of this subparagraph are applied, and for newly developed deposits - loss standards established by the technical project;
2) associated gas;
3) underground waters containing minerals (industrial waters), the extraction of which is associated with the development of other types of minerals, and extracted during the development of mineral deposits, as well as during the construction and operation of underground structures;
4) minerals during the development of substandard (remaining reserves of reduced quality) or previously written off mineral reserves (except for cases of deterioration in the quality of mineral reserves as a result of selective mining of a deposit). Attribution of mineral reserves to substandard reserves is carried out in the manner established by the Government of the Russian Federation;
5) minerals remaining in overburden, enclosing (diluting) rocks, in dumps or waste from processing industries due to the lack of industrial technology for their extraction in the Russian Federation, as well as minerals mined from overburden and enclosing (diluting) rocks, mining waste and related processing industries with it (including as a result of processing oil sludge) within the limits of the content of minerals in these rocks and wastes, approved in the manner determined by the Government of the Russian Federation;
6) mineral waters used by the taxpayer exclusively for medical and resort purposes without their direct sale (including after treatment, preparation, processing, bottling);
7) groundwater used by the taxpayer exclusively for agricultural purposes, including irrigation of agricultural land, water supply to livestock farms, livestock complexes, poultry farms, horticultural, horticultural and livestock associations of citizens;
8) oil in subsoil plots located wholly or partially within the boundaries of the Republic of Sakha (Yakutia), the Irkutsk Region, the Krasnoyarsk Territory, until the cumulative volume of oil production reaches 25 million tons at the subsoil plot and provided that the period for developing the reserves of the subsoil plot does not exceed 10 years or equal to 10 years for a license for the right to use subsoil for the purposes of exploration and production of minerals and does not exceed 15 years or equal to 15 years for a license for the right to use subsoil simultaneously for geological study (prospecting, exploration) and extraction of minerals from the date of the state registration of the relevant license for the use of subsoil.
For subsoil plots, the license for the right to use which was issued before January 1, 2007 and the degree of depletion of reserves (Cv) of which as of January 1, 2007 is less than or equal to 0.05, the tax rate of 0 rubles in relation to the amount of minerals extracted at a particular subsoil plot is applied until the cumulative volume of oil production reaches 25 million tons in subsoil areas located wholly or partially within the borders of the Republic of Sakha (Yakutia), the Irkutsk Region, the Krasnoyarsk Territory, and provided that the period of development of the reserves of the subsoil area does not exceed 10 years or is equal to 10 years starting January 1, 2007.
At the same time, the degree of depletion of reserves (Dv) of a particular subsoil plot is calculated by the taxpayer independently on the basis of the data of the approved state balance of mineral reserves in accordance with paragraph 4 of this article;
9) extra-viscous oil produced from subsoil areas containing oil with a viscosity of more than 200 MPa x s (in reservoir conditions);
10) oil in subsoil areas located to the north of the Arctic Circle wholly or partially within the boundaries of internal sea waters and the territorial sea, on the continental shelf of the Russian Federation, until the cumulative oil production volume of 35 million tons in the subsoil area is reached and provided that the development period reserves of a subsoil plot does not exceed 10 years or is equal to 10 years for a license for the right to use subsoil for the purposes of exploration and production of minerals and does not exceed 15 years or is equal to 15 years for a license for the right to use subsoil simultaneously for geological study (search, exploration) and production minerals from the date of state registration of the relevant license for the use of subsoil.
For subsoil plots, the license for the right to use which was issued before January 1, 2009 and the degree of depletion of reserves (Sv) of which as of January 1, 2009 is less than or equal to 0.05, the tax rate of 0 rubles in relation to the amount of minerals extracted at a particular subsoil plot is applied until the cumulative volume of oil production reaches 35 million tons in subsoil areas located to the north of the Arctic Circle, wholly or partially within the boundaries of internal sea waters and the territorial sea, on the continental shelf of the Russian Federation, and provided that the period of development of the reserves of the subsoil area does not exceed 10 years or equal to 10 years from January 1, 2009;
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term paper, added 09/03/2013
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The taxation of natural resources includes such taxes and fees as the mineral extraction tax (MET), the fee for the use of wildlife and aquatic biological resources (OFM and WBR), water tax, land tax and the unified agricultural tax.
Mineral extraction tax (MET). Chapter 26 of the Tax Code of the Russian Federation was introduced by Federal Law No. 126-FZ of 08.08.2001
1. Subject - organizations, individual entrepreneurs recognized as subsoil users.
2. Object - minerals extracted from the subsoil on the territory of the Russian Federation, extracted from the waste of extracted raw materials or extracted from the subsoil outside the Russian Federation (territories under the jurisdiction of the Russian Federation). Not recognized as objects:
· Useful fossils. and underground water, not listed on the balance sheet of the state;
Useful minerals mined from the bowels of scientific, cultural, and other public purposes:
· Useful excavations extracted from waste, dumps;
· Extracted mineralogical and other geological materials;
· Drainage underground waters (not listed on the state balance sheet).
3. Tax base - the cost of extracted mineral resources, except for fat-free, desalted oil, associated gas, combustible natural from all types of hydrocarbon raw materials - in physical terms.
4. Tax rate - shared; hard.
0% - in terms of standard losses of minerals, associated gas, etc.
3.8% -potassium salts.
· 4% - peat, stone, brown coal, etc.
4.8%; 5.5%, 6%, 6.5%, 7%, 8% - by types of minerals.
419 rubles - for 1 ton of dehydrated, fat-free oil, etc.
17.5% - gas condensate
· 147 rubles - for 1000 cubic meters of gas in the extraction of natural fuel.
5. Tax salary – tax rate* tax base.
6. Reporting period - no later than the last day of the month following the expired period.
7. Tax period - calendar. month.
8. Deadline for payment - no later than the 25th day following the expired tax period.
the taxpayer submits a declaration to the tax authority at the place of residence.
Fee for the use of wildlife and aquatic biological resources (OFM and WBR). Chapter 25.1 was introduced by Federal Law No. 148-FZ dated November 11, 2003
1. Subject - mixed (one who received a mining license): physical / legal. persons, individual entrepreneurs.
2. Object - objects of the animal world, objects of aquatic biological resources.
3. Tax base - the number of objects.
4. Tax rate is fixed; is determined for each object of n/taxation separately
5. Tax salary - number of objects * fee rate (according to the corresponding type).
6. Reporting period -
7. Tax period - calendar month.
8. Deadline for payment - upon receipt of a license to use the facility.
9. Tax calculation procedure – by tax authorities.
10. Distribution of the amount of tax - the federal budget, the federal treasury.
Water tax. Ch. 25.2. introduced by Federal Law No. 83-FZ dated July 28, 2004
1. Subject - organizations, individuals, engaged in special water use.
2. Object -
Water intake from water bodies
Use of water areas of water bodies, except for timber rafting
Use of water bodies without fences for hydropower
water use. objects for wood alloy in rafts and purses.
3. Tax base -
· The volume of water withdrawn from the waters. object for the tax period
· The area of the provided water space when using water areas. objects with the exception of wood alloys
The amount of electricity produced during the tax period (excluding water intake for hydropower)
The product of wood volume and fusion distance for timber fusion purposes
4. Tax rate is fixed; for each object of taxation separately; installed in the basins of rivers, lakes, seas, economical. Districts.
6. Tax period - quarter
7. Reporting period - not specified
8. Deadline for payment - no later than the 20th day of the month following the previous month, at the location of the object of taxation
9. The procedure for calculating the tax - by the taxpayer, a declaration is filled out
10. Distribution of the amount of tax - the federal budget
Land tax. Chapter 31 of the Tax Code of the Russian Federation dated November 29, 2004 141-FZ
1. Subject - physical / legal. lila, possessing land plots on the right of ownership, permanent use, inherited possession for life. Not subjects - tenants
2. Object - land plots within the boundaries of the municipality. Not - land plots withdrawn from circulation, limited in circulation
3. Tax base - cadastral value (or standard price)
4. Tax rate -
· <= 0,3% - c/х земли, жилищные фонды, инженерная инфраструктура; садоводчество, огородничество
1.5% - other
5. Tax salary – tax base* tax rate
6. Reporting period -
· Phys. persons, representative bodies of the municipality - do not report
7. Tax period - year
8. Payment term - not earlier than February 1 of the year following the expired cash. period; in accordance with the reporting period
9. Tax calculation procedure -
· Phys. faces - tax authorities (notebook), independently (TC RF)
· Jur. faces - self
10. Distribution of the amount of tax - local budget
11. Tax relief -
land tenants
Land plots of religious organizations
Land plots of organizations of the penitentiary system
land plots of public organizations of the disabled (80% of the disabled)
Organization of folk art crafts
historical and cultural reserves
· land plots from the lands of the forest, water fund, etc.
Single agricultural tax. Chapter 26.1. dated November 11, 2003 No. 147-FZ
1. Subject - legal / natural person.
are NOT:
Legal entities with branches, representative offices
Legal / physical persons releasing excisable goods
· … in the field of gambling
· Budgetary institutions
2. Object - income reduced by the amount of expenses
3. Tax base - monetary value of income
4. Tax rate - 6%
5. Tax salary – tax rate* share of the tax base
6. Reporting period - half a year (no later than the 25th day)
8. Payment term - no later than June 25 (organizations - at their location; individuals - at their place of residence)
9. Tax calculation procedure - taxpayers; declaration.
10. Distribution of the amount of tax - the federal budget
11. Tax relief -
test
3. Problems of the system of taxation of natural resources in the Russian Federation and proposals for its improvement
nature management taxation payment resources
In modern conditions, the state as a public legal entity has an increasing ecological function in the financial and legal support of environmental protection and rational nature management.
At a meeting on improving the environmental situation in Russia, held on March 30, 2010, it was noted that about 15% of the country's territory is in critical condition according to environmental indicators. The situation is especially unfavorable due to pollution of atmospheric air and water bodies, disturbance of land associated with the disposal of production and consumption waste. According to experts and practitioners, the main challenges in the formation of the environmental situation in Russia and its regions are due to many factors, primarily weak environmental policy both at the federal and regional levels, and its insufficient linkage with fiscal policy. Excessive centralization of powers in the field of environmental taxation at the federal level significantly limits the ability of regional authorities to influence nature users, increase their economic interest and environmental responsibility in complying with environmental requirements and ensuring environmental safety in the region, and activity in investing in environmental protection measures.
Comparative analysis of the systems of taxation of natural resources in Russia and foreign countries revealed the following differences in a number of important features (Table 1).
Table 1 - Main differences between the systems of environmental taxation in Russia and EU countries
The ideology of environmental taxation |
Strengthening environmental focus in tax systems; influence on the behavior of producers and consumers "polluter pays" |
"Pay for the right to pollute", low rates of pollution charges and a low level of administration of these charges |
|
Tax federalism |
Expanding the competence of regional and local authorities to introduce and levy taxes and fees for environmental pollution |
The prerogative of the federal authorities, limited ability to regulate tax rates and payments |
|
Structure of environmental taxation |
– resource - grocery – on the consumption of products harmful to the environment (fuel, etc.) – for recycling or collateral value - customs duties on the import of environmentally harmful products into the country |
– water – fee for objects of the animal world and for the use of objects of aquatic biological resources - land |
|
Functions of environmental taxation |
Fiscal (reducing other taxes from environmental tax revenues) Regulatory (goal: reduce the production of environmentally hazardous products or processes, as well as stimulate waste recycling) |
fiscal |
It is necessary to restore in the legislation the concept of "environmental taxes" levied in accordance with the Tax Code of the Russian Federation. Environmental taxes to a greater extent implement the regulatory function of increasing the importance of ecology as a factor in public life, the environmental responsibility of business and the environmental culture of the population. Expanding the competence of regional authorities to collect payments for the negative impact on the region's environment.
Receipts from environmental taxes should be the main source of funding for the environmental sector and the implementation of federal and regional programs aimed at achieving targets to reduce the negative impact on the environment.
At present, the functions of monitoring the state of the environment, imposing and levying taxes and payments are assigned to the Ministry of Natural Resources, the Federal Tax Service, and Rostekhnadzor. Regional and municipal executive authorities, their activities and functions are fragmented, as a result - the growth of the negative impact on the environment and insufficient control over the timeliness and completeness of payment of payments to the budget. Legislative measures are required to transfer the functions of collecting and monitoring the completeness and timeliness of payments for environmental pollution to tax authorities while strengthening the control functions of Rostekhnadzor over users of natural resources.
For companies that have an impact on the environment, reporting on the environmental responsibility of the company should be introduced. Reporting should reflect the costs of maintaining and repairing fixed assets for environmental purposes, reconstruction and modernization of environmental facilities; expenses for the disposal of environmentally hazardous waste and payments for environmental pollution. It is especially necessary to allocate the costs of environmental protection measures at the expense of the organization's profits. Such reporting is mandatory for companies in developed countries.
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This article is devoted to the analysis of taxation in the field of environmental management. The formation of state policy in the field of reproduction, use and protection of natural resources is becoming important. The construction of a rational taxation system, the establishment of payment for the use of natural resources pursue the goals of economic regulation of nature management, stimulation of the rational and integrated use of various types of natural resources and environmental protection, and the formation of funds for the protection and reproduction of natural resources.
Natural resources are those elements of nature in which, on the basis of their study, useful properties have been identified and material conditions have been prepared for their involvement in production as an integral part of the economy. Depending on the subject, object and purpose of nature management, general and special nature management are distinguished (carried out by citizens and legal entities, as a rule, for business purposes and requires special permission from state bodies). Currently, the system of taxes and fees established by the Tax Code of the Russian Federation includes the following types of payments for natural resources.
1. Mineral extraction tax
Mineral extraction tax (MET) is a federal tax and refers to natural resource payments, it performs fiscal, regulatory, reproductive and incentive functions. This tax is very significant for the budget. The MET implements the principles of paid nature management and is established by Chapter 26 of the Tax Code of the Russian Federation, introduced by Federal Law No. 126-FZ of August 9, 2001. According to Art. 334 of the Tax Code of the Russian Federation, MET taxpayers are organizations and individual entrepreneurs recognized as subsoil users. When determining the estimated cost of a extracted mineral, the following types of expenses incurred by the taxpayer in the tax period are taken into account:
- 1) material costs, with the exception of material costs incurred in the process of storage, transportation, packaging and other preparation for sale;
- 2) labor costs, with the exception of labor costs for employees, not commas in the course of mining;
- 3) the amount of accrued depreciation, except for the amount of accrued depreciation on depreciable property not related to the extraction of minerals;
- 4) expenses for the repair of fixed assets, with the exception of those fixed assets that are not related to the extraction of minerals;
- 5) expenses for the development of natural resources;
- 6) other expenses, with the exception of other expenses not related to the extraction of minerals.
The tax period for MET in accordance with Art. 341 of the Tax Code of the Russian Federation, a calendar month is recognized. Taxation is carried out at the tax rate:
- 3.8 percent for the extraction of potash salts;
- 4.0 percent for mining: peat; hard coal, brown coal;
- 4.8 percent for the extraction of standard ores of ferrous metals;
- 5.5 percent for extraction of: raw materials of radioactive metals; mining and chemical non-metallic raw materials; non-metallic raw materials; natural salts, etc.;
- 6.0 percent for mining: mining non-metallic
- 6.5 percent for extraction of: concentrates and other semi-products containing precious metals (excluding gold);
- 7.5 percent for the extraction of mineral waters;
- 8.0 percent for extraction of: conditioned non-ferrous ores;
- 17.5 percent for the extraction of gas condensate from all types of hydrocarbon deposits;
- 147 rubles per 1,000 cubic meters of gas in the production of combustible natural gas from all types of hydrocarbon deposits.
The coefficient characterizing the dynamics of world oil prices (Cp) is determined monthly by the taxpayer independently by multiplying the average price level for Urals oil for the tax period, expressed in US dollars, per barrel (C), reduced by 15, by the average value for the tax the period of the US dollar to Russian ruble exchange rate established by the Central Bank of the Russian Federation (R), and dividing by 261. The amount of tax payable at the end of the tax period is paid no later than the 25th day of the month following the expired tax period.
The water tax, established in Chapter 25.2 of the Tax Code of the Russian Federation, refers to natural resource payments and fulfills the fiscal,
regulatory and stimulating functions. Objects
taxation by water tax in accordance with Art. 333.9 the following types of use of water bodies are recognized: water intake from water bodies; use of the water area of water bodies, with the exception of timber rafting; use of water bodies without water intake for hydropower purposes;
For each type of water use, the tax base (Article 333.10) is determined by the taxpayer separately for each water body. The tax period for water tax (Article 333.1 1) is a quarter. Tax rates for water tax are established for each object of taxation in the form of fixed (specific) rates. Tax rates are set for the basins of rivers, lakes, seas and economic regions in the following amounts:
- 1) when taking water from:
- - surface and underground water bodies - depending on the economic region, river basin, lake, the rate is set in rubles per 1 thousand cubic meters. m of withdrawn water (from 246 to 576 rubles);
- - the territorial sea of the Russian Federation and internal sea waters - each sea has its own rate for 1 thousand cubic meters. m of sea water from 4.32 rubles. (Chukchi Sea) to 14.88 (Black and Caspian Seas).
- 2) when using the water area:
- - by economic regions for 1 sq. km of used water area from 28.20 thousand rubles. per year (East Siberian economic region) up to 34.44 (North Caucasus region);
- - the territorial sea of the Russian Federation and internal sea waters from 14.04 thousand rubles. per year (Chukchi Sea) to 49.80 (Black Sea) per 1 sq. km of used water area.
- 3) when using water bodies without water intake for hydropower purposes, depending on the basin of the river, lake, sea in rubles per 1 thousand kW / h of electricity from 4.80 (other rivers and lakes) to 13.70 (Yenisei).
- 4) when using water bodies for the purpose of floating wood in rafts, depending on the pool, in rubles per 1 thousand cubic meters. m of wood rafted in rafts for every 100 km of rafting from 1183.2 (other rivers and lakes) to 1705.2 (rivers of the basin of Ladoga and Onega lakes and Lake Ilmen).
When water is withdrawn in excess of the established quarterly (annual) water use limits, tax rates in terms of such an excess are set at five times the tax rates. The water tax rate for water abstraction from water bodies for water supply to the population is set at 70 rubles per one thousand cubic meters of water taken from a water body.
Fees for the use of wildlife and aquatic biological resources.
Chapter 25.1 of the Tax Code of the Russian Federation was introduced by Federal Law No. 148-FZ of November 11, 2003 and regulates the collection of fees related to hunting and fishing. The fee structure is determined by the structure of dividing wildlife objects into two classes: wildlife objects, with the exception of those related to objects of aquatic biological resources, and objects of aquatic biological resources. At the same time, objects of the animal world and objects of aquatic biological resources that are used for satisfaction of personal needs: representatives of the indigenous peoples of the North, Siberia and the Far East of the Russian Federation.
Fee rates for each animal world object are set in the following amounts:
- - in rubles per animal, starting from 20 rubles. (pheasant, black grouse, etc.) and up to 6000 (brown bear of the Kamchatka population), and when young wild ungulates under 1 year old are removed, the rate is reduced by 50%;
- - 0 rub. when withdrawn for scientific purposes, as well as to ensure safety and protection against epidemics.
Fee rates for each object of aquatic biological resources are set depending on the basin in which the extraction is carried out, in the amount of 10 rubles. per 1 ton (flounder, navaga, capelin, etc. in the Far East basin) up to 35,000 rubles. - for 1 ton of king crab). for seals and seals and up to 30,000 rubles - for 1 ton of killer whales and other cetaceans.
The relevance of taxation in the field of nature management lies in the fact that payments for the use of natural resources constitute a fairly large group of taxes, fees and other obligatory payments.
Used sources:
- 1. Tax Code of the Russian Federation of July 16, 1998, Federal Law No. 146 (as amended on February 15, 2016)
- 2. Consultant [Electronic resource] http://www.consultant.ru
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