Water tax is credited to. Who pays the water tax and for what?

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

The water tax was introduced into the country's economic practice in 2005. Proceeds from it are sent to the federal budget.

To use state water resources, you must first obtain a special permit:

• Until 2007, such permits were issued on the basis of Decree of the Government of the Russian Federation dated April 3, 1997 No. 383.
• Since 2007, licenses have been issued in accordance with the provisions of the Water Code of the Russian Federation. Permits issued before the Water Code came into force are valid until their expiration date.

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

Water tax payers and objects of taxation in 2018-2019

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

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

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

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

Water use is not subject to water tax:

• for extinguishing fires;
• disaster relief;
• agricultural needs.

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

In addition to special and special, there is also general water use (when residents of the country swim in the sea, fish, and raft on rivers). In this case, there is no need to pay water tax.

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

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

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

The procedure for calculating water tax according to the Tax Code of the Russian Federation

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

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

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

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

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

In addition, the state sets water use limits, if exceeded, you will have to pay 5 times the amount. Differentiated rates and the establishment of limits make it possible to control the industrial load on water resources and stimulate economical use of natural resources.

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

To understand all the intricacies of calculating the water tax, we have prepared a detailed example of calculating the tax on water abstraction, taking into account the fact that the organization in question has allowed excess use.

Deadline for paying water tax and submitting reports

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

IMPORTANT! If the taxpayer is one of the largest, whose indicators, for example, revenue or the amount of taxes paid for the year, are calculated in billions, then report according towater taxit must go to the Federal Tax Service where it is registered as the largest. Foreign companies and individuals, in addition to reporting to the tax office for a water body, submit a copy of the declaration to the INFS at the location of the authority that issued the “water” license.

The deadlines for payment of water tax are established by federal legislation. The taxpayer makes this payment quarterly within the period specified in Art. 333.14 Tax Code of the Russian Federation.

Government bodies of the Russian Federation regulate the use of water resources using 2 regulatory documents: the Tax Code and the Water Code. Accordingly, enterprises pay either a water tax or a fee for the use of a water body under a water use agreement.

In recent years, the rules governing the water tax have changed slightly (the Tax Code of the Russian Federation has been supplemented with a number of new provisions, including the establishment of coefficients designed to adjust the amount of tax payable in accordance with the increase in consumer prices, etc.). Be the first to find out what other changes legislators will make to the water tax from the materials in this section

Water tax refers to direct taxes, the proceeds of which are sent directly to the state treasury. A complete list of all objects of taxation, the subtleties of tax calculation and the rules for its payment are described in Chapter. 25.2 Tax Code of the Russian Federation.

What exactly is water tax paid for?

Art. 333.8 of the Tax Code of the Russian Federation gives the exact wording of the water tax payer. First of all, these are organizations and individuals (including individual entrepreneurs) using water bodies in activities that require special permission (the so-called special water use).

Special water use It is generally accepted to use various types of technical equipment, tools, and buildings to conduct the main activities on the mentioned water bodies. In order for this activity to be considered legal, a special license is issued based on the provisions of the RF CC.

Although the Tax Code of the last decade no longer contains such a term as special water use, its use well conveys the essence of the definition of the payer of this type of tax, which was first announced in 2005 and became a replacement for the Federal Law “On Payment for the Use of Water Bodies.”

REFERENCE. Taxpayers can be enterprises and entrepreneurs who have received permission to use groundwater in their activities, which are also natural resources, but are regulated by the Russian Federation Law “On Subsoil”.

According to paragraph 2 of Art. 333.8 of the Tax Code of the Russian Federation does not include such enterprises and individuals who received water bodies for use by virtue of a relevant agreement/decision as taxpayers.

The right to make decisions is vested in the Government of the Russian Federation, municipal authorities and other executive bodies authorized to independently fix fees for water use, as well as methods for calculating and paying them. All this applies only to contracts and decisions concluded from 01/01/2007.

The water tax is a good help in a rational, careful attitude towards natural resources. This is a kind of flexible tool with the help of which an effective mechanism is created to increase the responsibility of water resource users to the ecology of the country and the whole world. The water tax helps offset the inevitable costs associated with protecting and restoring the country's ecosystems and abundant water resources.

What objects are taxed?

In paragraph 1 of Art. 333.9 of the Tax Code of the Russian Federation provides a list of possible types of activities that may be associated with the permissible use of entrusted water bodies:

• simple water intake to support the production process of enterprises;
• maintaining the operation of power systems located near water bodies that do not require water intake;
• rafting of timber on special rafts/purses;
• conducting activities not related to timber rafting, but using the water area of ​​the facility.

What objects are not subject to taxation?

Clause 2 art. 333.9 of the Tax Code of the Russian Federation contains a list of 15 items containing types of activities not subject to water tax. These include:

• irrigation of farmland, fields and pastures;
• fighting fires and other natural disasters where the use of water is justified;
• creation of summer camps and sanatoriums for children, disabled people and veterans on the territory adjacent to the water body;
• use of nearby territories as hunting and fishing grounds;
• other types of activities related to the interests of the state.

The tax base

Types of use of water bodies are directly related to the calculation of the tax base:

1. If water is withdrawn from sources, the main indicator for calculating the tax base will be the volume of water withdrawn for the reporting period, confirmed by water meter readings. If there are none, the volume can be determined through the productivity and operating time of those. funds. In other cases, standard consumption rates apply.
2. When providing electricity to adjacent areas, the calculation is made through the total amount of electricity produced during the reporting period.
3. If we are talking about timber rafting, the tax base will be calculated according to the formula:
   V*S/1000, Where V— volume of wood (in thousands m3), S— length of rafting (km).

For other types of activities using water areas, when calculating the tax base, the value of its area will be required.

Tax rates

The size of water tax rates is affected by:

• the objects of taxation themselves;
• regions where water resources are located;
• types of water bodies.

For the main types of use, rates are reflected in clause 1 of Art. 333.12 of the Tax Code of the Russian Federation (part two) dated 08/05/2000 No. 117-FZ (as amended on 12/28/2016).

In relation to water supply to the population, there is an individual tax rate (clause 3 of Article 333.12 of the Tax Code of the Russian Federation). In 2017 it is equal to 107 rubles. per 1000 m3 of withdrawn water.

This rate applies to all organizations that are in one way or another connected with the supply of water to the population. All key points associated with this type of activity must be recorded in the agreement for the use of water bodies and confirmed by a license.

IMPORTANT. Water tax rates are applicable when water is withdrawn within limited limits. If the limit was exceeded, the bet will be increased five times. If there are no permissible limits specified in the license, the limit for 1 quarter is calculated as ¼ of the standard annual turnover.

Since 2015, tax rates apply adjustment multiplying factors, the amount of which is determined at the legislative level until 2025 (clause 1.1 of Article 333.12 of the Tax Code of the Russian Federation). Starting from 2026, the indicators will be calculated based on the actual price increase/decrease for the previous year. Each year the rate will be applied to the previous year's stated rate.

Tax rates are expressed in rubles and are rounded to the nearest zero according to rounding rules.

The Tax Code of the Russian Federation does not consider tax benefits, which means that there are none at the local level either, since this tax is federal.

Tax period and tax payment deadlines

A quarter is taken as the tax period. The taxpayer is required to independently calculate the total tax amount for the quarter and make payment within 20 days after its end.

The declaration is submitted to the tax office located at the location of the facility being used. The exception is large taxpayers who submit documents to the tax authority where they are registered. Foreign citizens must submit information and pay tax to the Federal Tax Service at the place where the license was issued.

Procedure for calculating water tax

Art. 333.13 of the Tax Code of the Russian Federation describes a fairly simple procedure for calculating tax. The latter is the result of the product of the size of the tax base and the increasing coefficient corresponding to the current year.

For each type of use, the tax must be calculated separately, as well as for the water bodies themselves. To obtain the total amount of tax paid to the budget, the results obtained are summed up.

Tax calculation example

Let’s say that a certain company, which has a license and has the necessary water measuring instruments, collected water from the Don River in the Volga region in 2016 to maintain the production cycle. The quarterly limit is 280,000 m3. In the first quarter, the company exceeded the limit by 10,000 m3. It is necessary to correctly calculate the water tax for the first quarter.

Solution.

Tax within a limited volume of water:

280,000 m3 * 360 rubles * 1.32 / 1000 m3 = 133,056 rubles.

Tax for water volume exceeding the limit:

10,000 m3 * 360 rubles * 1.32 *5 / 1000 m3 = 23,760 rubles.

The total tax amount will be:

133,056 rubles + 23,760 rubles = 156,816 rubles.

The water tax is a federal tax, established by the Tax Code of the Russian Federation (Chapter 25.2 “Water Tax”) and is required to be paid throughout the Russian Federation.

Taxpayerswater tax recognizes organizations and individuals carrying out special and (or) special activities­ additional use in accordance with the legislation of the Russian Federation.

Objects of taxationThe types of use of water bodies listed in the table are recognized as water tax.

The tax base determined separately for each volume­ taxation project.

Tax ratesare installed depending on the object on­ taxation and tax base.

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

Tax periodquarter is recognized.

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

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

Tax returnsubmitted to the tax authority every month­ the location of the object no later than the 20th day of the month following the expired tax period in the form approved by order of the Ministry of Finance of Russia.

After the introduction of the new Water Code in Russia, water tax rates began to depend not only on the base value approved by the provisions of the Tax Code of the Russian Federation, but also on increasing coefficients. In this article we will talk about what types of water use are subject to water tax, what rates can be set for its payment, and what coefficients can be applied when calculating the amount of tax.

What types of water use impose an obligation to pay a water tax?

Not only the very fact of abstracting water from natural water bodies and issuing a license for water use imposes on the taxpayer the obligation to calculate and transfer water tax to the budget. The need to pay it also depends on the type of water use and the purpose of its withdrawal. Thus, the following types of activities are subject to tax, in which it is necessary to extract water from the subsoil (in some cases, the tax is still not paid):

• work in the field of hydropower;
• timber rafting;
• use of the water area (not for timber rafting purposes);
• water intake.

In relation to the types of activities listed above, the Tax Code determines the rate of water tax taking into account the constituent entity of the Russian Federation in which the water body is located and the nature of the facilities used for water abstraction.

What are the possible tax rates for water tax?

Important! The water tax rate is determined in rubles per 1 cubic meter. water extracted for the needs of the taxpayer from natural resources.

Water tax rates applied in the case of water abstraction by legal entities and individuals have been approved in relation to permissible production volumes. The rate will vary depending on the following indicators:

• belonging of the withdrawn water to large water bodies (lakes, rivers, seas);
• economic region (in relation to underground subsoil and surface waters);
• type of water body (sea, underground, surface).

Organizations that take water for the purpose of further transferring it to the population (water supply to the population) should remember that for them the tax rate does not change depending on the factors listed above - it is set at a fixed rate (the rate will gradually increase and by 2025 it will reach its maximum).

When using water for industrial purposes, you must pay attention to the following features:

What coefficients apply to water tax rates?

Important! The size of the increasing coefficient for basic water tax rates has been approved differently for each year from 2015 to 2025. In 2019, taxpayers must apply a coefficient of 1.75. By 2025, the coefficient will reach its maximum value.

Follow the link to find out what the dynamics of growth in the size of the increasing coefficient is for the period from 2015 to 2025.

The fact that a special increasing coefficient is applied to the base rates does not affect the need to apply other coefficients:

The water tax is a federal levy that came into effect in 2005 and has been significantly modified from its previous version. Among other things, the circle of persons who are required to pay tax has been expanded, rates have been increased, and much more.

Its features

The essence of this tax is that it is aimed at the efficient and rational use of water bodies of the Russian Federation, since this particular resource is extremely important and limited. This is quite justified, because according to some data, only 20% of drinking water in the country meets quality standards, and the rest has an increased level of harmful substances and impurities.

As part of the implementation of the water tax, a special mechanism was developed that makes it possible to charge fees for the use of resources for various purposes.

A distinctive feature of this collection is that it gives the right to use a certain object, but is not a payment for the water resources themselves. Its distribution is as follows:

• 2/5 goes to the federal budget;
• 3/5 goes to the budget of the entity on whose territory the source is used.

Detailed information about this tax can be found in the following video:

Objects and subjects of taxation

Payment of tax for the use of water resources is mandatory in the following cases:

• If water from the facility is used to generate electricity;
• If water is taken from certain objects;
• If the water area of ​​the sea, river or lake is used (the exception is timber rafting in bags and rafts);
• If the water space is used for the purpose of rafting wood in purses and rafts.

There are also a number of cases where taxation is not carried out. In total, there are 15 types of activities that are not considered objects for withholding tax payments:

• Use of water resources for environmental and sanitary releases;
• Work related to the use of shipping routes and the construction of hydraulic structures (for example, dredging, etc.);
• Use of water to fight fires, eliminate the consequences of natural disasters and accidents;
• Use of a water body for the construction of buildings and communications intended for the protection of water and biological resources;
• Use of water space to monitor the condition of objects and natural resources, as well as to carry out topographical, search and other work.

The full list can be found in the Tax Code of the Russian Federation. As for determining the entities that must pay the fee or be exempt from it, everything depends on the type of use of water resources. If the object that is in their use is subject to taxation, then payments will have to be made to the budget accordingly. Otherwise, there is an exemption from paying it.

If you have not yet registered an organization, then easiest way This can be done using online services that will help you generate all the necessary documents for free: If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue and will completely replace an accountant at your enterprise and will save a lot of money and time. All reporting is generated automatically, signed electronically and sent automatically online. It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become!

Rates

The establishment of tax rates depends on the region, economic region, type of activity, type of object and other factors. Rates are displayed in the Tax Code in the Russian monetary unit - in rubles for one measure of the tax base.

Standard rates apply where water use is within specified limits. If the volumes of water taken exceed the upper limit, then all bets are multiplied by 5.

Water used for domestic use by the population is subject to tax, in 2019 it is 122 rubles, for example, for 2017 it was 107 rub., for 2018 – 122 rub. per 1 thousand m 3 of water. Rates for a duration of 1 year apply when the surface water area is used. As for a specific tax payment period (quarter), their amount is calculated as a certain percentage of the annual amount.

The tax base

When determining the tax base, an individual calculation is made for all objects, taking into account the specifics of their use. In the case where a water body is subject to a special tax rate, it is also taken into account when determining the base.

The tax base is the amount of water that was pumped out of a certain object over a certain period of time. In this case, the volume is determined as follows:

• If there are meters - according to its readings, which are recorded in special documents;
• In the absence of meters - based on the characteristics of the equipment, the time of their use and productivity.

If the previous methods cannot be applied, then the volume of water is calculated based on the calculation of needs and consumption rates.

In the case where a water area is used, the tax base will be determined in a different way, namely the area of ​​the water body used. It, in turn, is indicated in the relevant documents that regulate the use of a specific space. For power plants that use water in production, the tax base is the volume of electricity generated.

Last changes

The level of water collection rates was established back in the last decade, and their changes were planned in 2015. The Tax Code of the Russian Federation states that from now until 2025 there will be a gradual increase in them.

For different categories of the population, as well as types of activities, changes in rates will be implemented differently. In general, today it is planned to raise the tax by 1.15 times. In addition, special indexes will be introduced:

• A 10-fold increase for those who extract underground water, as well as process and sell it. This does not include work with mineral and industrial water.
• An increase of 1.1 times for the population who do not have meters installed in their homes.

Deadline for payment and submission of declaration

The water tax declaration is submitted quarterly, that is, the quarter is the tax period for submitting reports and making payments to the tax authorities. All required amounts must be paid by the 20th day of the month following the previous quarter.

The declaration must be submitted to the institution that services the territory where the water body is located. In this case, it is necessary to comply with the following deadlines:

• 1st quarter – no later than April 20;
• 2nd quarter – no later than July 20;
• III quarter – no later than October 20;
• IV quarter – no later than January 20th.

In special cases, other documents must be attached to the tax return. For example, if a special water use regime is used for foreigners or individuals of the Russian Federation, then you additionally need to provide a report from the tax inspector who issued the license to carry out the relevant work.

You can submit a declaration by visiting the tax authority, sending a registered letter or filling out the necessary form on the website:

• If the first option is chosen, then the payer brings with him the documents in duplicate, since one of them remains with the inspector, and the other with the appropriate marking is returned back.
• A registered letter implies a clear inventory of all sent documents.
• If preference is given to the electronic version, then you need to enter all the information on a special online resource, or contact intermediaries who will do this for you. The last option, by the way, is the most convenient and fastest in time.

Filling out the declaration

The declaration has a certain structure, consisting of several sections and subsections, and not all of them need to be filled out. It is necessary to enter information in each line of the first and second sections, as well as fill out the title page. These parts include information about the payer, his bank details, information about the object of use, tax base, rate and total amount of payments.

As for the additional parts of the declaration, they need to be filled out only for certain categories of payers who are engaged in certain types of activities. For example, if a water area (sea, lake, river) is used, water is collected, electricity is produced, etc. That is, in cases where more detailed and in-depth information is required for the tax authorities, since the calculation of the amount payable will be slightly different than in the usual case.

It is also necessary to remember that you can only fill out the declaration with a blue, black or purple pen. If another option is used, the document will not gain any legal force.

Under no circumstances is it permitted to use correctors or other means of changing the inscription. If any mistake is made, it must be crossed out and the correction made next to it. In this case, a mandatory condition is confirmation of such changes with a signature from the taxpayer.

When entering numbers, you must indicate the amounts in rubles in whole numbers. If any column remains empty, you need to put a dash in its place. All words are written in capital letters. It is not allowed to glue or staple sheets of paper if this could lead to any damage to the document.

Tax calculation

Calculating water collection is a rather complex and time-consuming process. This is explained by the fact that the business entity must do this independently, taking into account the number and amount of payments for each individual object. As mentioned above, each type of activity, as well as various water bodies, are taxed at certain rates, which can be found in the Tax Code of the Russian Federation. At the same time, it is important to understand not only the rates, but also the usage limits, which are determined for one year. If the calculation is done incorrectly, problems may arise.

To make the correct calculation, you must have knowledge of both tax and water legislation. If the payer uses several objects simultaneously, then payments still need to be made in one amount. This can also be difficult given that a separate tax amount must be reported for each individual parcel.

It must be remembered that the calculation is carried out taking into account the limits established in the Tax Code of the Russian Federation. In some cases, they can be set individually for individual payers. As for benefits, there are currently no such benefits.

It should be noted that there are some schemes that can significantly reduce tax deductions. For example, if you sign a lease agreement for a certain water body, then there is no need to pay tax on it. This norm has been in force for more than five years, and it allows us to reduce the burden on the payer.

Many experts advise contacting special companies that will help you understand the correct calculation of water collection, and this in turn will save you time and eliminate possible problems. Moreover, if calculations are being carried out for the first time, then third-party assistance may be simply necessary.