Russia is a country where there is sufficient provision of the population and industrial organizations with water resources. For this reason current legislature applies a water tax to these objects. The state accounts for almost 22% of all world fresh and groundwater reserves. But at such rates, residents use less than 4% of river runoff each year.
The economic essence of the water tax
In the territory Russian Federation will have to pay taxes on water because it is a limited and vulnerable natural resource. The main task of the state is to fully ensure and maintain the optimal level of water supply for the whole country. At the same time, it is necessary to take care of the efficient distribution of water resources, as well as improving the quality of water use in economic systems.
water tax- this is a fee that is able to reimburse all costs for the restoration and constant protection of a water body. It is worth noting that the limited indicators of the country's water resources will be able to predetermine the possible emergence of rental income in the use of water.
Thanks to this tax, its payers will be able to take care of the rational and efficient use of unique water sources. This type of taxation can increase responsibility for the safety of a water body, as well as constantly maintain an ecological balance.
Who should pay the water tax?
Russian legislation stipulates that all water taxes are paid by individuals and organizations that draw water from a source. The law, which regulates the legal use of fresh water, came into force on January 1, 2005. But the current legislation of the Russian Federation on January 1, 2007 introduced a new Water Code.
Now the tax payment rule applies only to those who have entered into legal relations and uses water bodies. The water tax of the Tax Code of the Russian Federation applies to users who have received the appropriate licenses or contracts for the further operation of a natural water body. They have full right to use surface or underground water in accordance with current code Russian Federation.
Who pays?
The objects of the water tax are citizens and organizations that carry out special water use. Foreign persons are also without fail must pay this tax if they fall under all the conditions indicated. Tax payers are those business entities that entered into contracts before the introduction of the new Water Code Russian Federation.
- Local governments and executive committees can make decisions at the local level.
- At the federal level, decisions are made by the Government of the Russian Federation.
Water use general purpose, where there are no structures, devices and technical means, is not subject to taxation.
The water tax applies to the following types of water use:
- Water intake from a water body.
- Exploitation of a natural resource without harvesting water for hydroelectric purposes.
- Application of the water area of the water body.
- Use of a water body for timber alloys in a raft or purse.
Which type of water use is not subject to water tax?
There are several types of activities that do not have to pay taxes to the state treasury:
- The tax is not paid if water is taken from an underground water source. Water should be used as a natural healing resource.
- The use of water for fire safety, elimination of natural disaster or accident.
- The use of a water body in order to ensure the defense of the country, as well as the security of the whole state.
- The process of reproduction and restoration of aquatic biological resource.
- The use of water for topographic, hydrographic, prospecting work at the state level.
- The use of the water area for the organization of recreation or rehabilitation of children, veterans or the disabled.
- Water intake for irrigation of rural land, garden, kitchen garden or summer cottage land.
The procedure for calculating and paying water tax
Many experts believe that the calculation of the water tax is problematic. Based on the amounts received, entrepreneurs must analyze all objects of taxation in order to calculate the water tax. The rate is established by the current legislation of the Russian Federation and depends on the type of use of the water resource. Today, the Tax Code of the Russian Federation contains a detailed and clear listing of fixed rates for each object of taxation. Now the legislation of the Russian Federation does not provide for the availability of water tax benefits for the subjects.
Accounting for taxation should be carried out according to the same rules as any other tax deductions. When compiling the transfer, it must be taken into account that the calculation of the water tax will be checked by the established supervisory authorities. All payments are transferred to federal budget in accordance with the CBC.
What are the prospects for the water tax?
Today, many argue about the need for taxation on water resources. The tax base of the water tax, according to some people, should be adjusted, and the calculation procedure should be reduced. tax payments. The majority of businessmen are sure that this is an outdated way of collecting advance payments from entrepreneurs, so the current legislation of the Russian Federation should revise the procedure for making payments to the budget.
According to experts, the presented type of taxation will exist for more than a dozen years. In the future, it is not planned to increase rates for all types of water use. Since 2013, all payments remain unchanged, which indicates a stable situation. Thanks to this type of taxation, business entities that use water resources treat all natural water resources with particular care.
Use of natural resources: tax base
With regard to water bodies, a water tax is determined for each taxpayer. The object of taxation is determined using paragraph 1 of Article 333.10 of the Tax Code of the Russian Federation. Legislation defines the total amount of water that has been taken from a source for reporting period. To accurately determine the volume, you must rely on the readings of measuring instruments for water. They must be regularly recorded in the appropriate primary accounting register for the use of water resources.
In the absence of water meters, the volume of water used will be determined using indicators such as the total period of operation, as well as the performance of technical means. The tax period is a quarter. For each object of taxation, firm and fixed tax rates are established, which can be differentiated by such parameters as the volume of the lake, the sea, the economic region, and the area of the river basin.
Submitting a water tax return
Article number 80 of the Tax Code of the Russian Federation describes the submission of a written application from the taxpayer, who must reflect in it the income and expenses received. The application must indicate the main sources of income, tax incentives, the calculated amount of tax, as well as other important data. Article 23 of the Tax Code of the Russian Federation requires the submission of all necessary declarations to the relevant tax authorities at the place of registration. Each person is obliged to make payments on the required taxes and fees.
The declaration includes the following items:
- Title page.
- Section 1. Here you need to indicate the amount of tax that you need to pay to the local government. All amounts are accurate.
- Section 2. It displays calculation data tax base, as well as the amount of water tax. Each calculation item should be indicated in additional sections.
Absolutely all taxpayers must fill out the title page and sections No. 1 and No. 2 in their declaration. It is worth noting that section No. 2 may include only the number of lines necessary for the payer.
Requirements for filling out a tax return
There are generally accepted design requirements tax return. First of all, the objects of taxation should take care of filling out the title page. On the first pages, you need to indicate the type of declaration that is submitted to the relevant authorities (primary or corrective). Also, data such as the number of the quarter, reporting year, the full name of the tax office to which the declaration is submitted. After that, information about the taxpayer is indicated - PSRN, as well as the code of the main type of activity. The title page must be signed by the managers and the chief accountant who work in the organization. The signature can be put by an individual who is a water tax payer.
Section number 1 displays all data on the amounts of tax that are payable. Section number 2 is filled in by taxpayers who take water from a natural water body.
All persons, both individuals and legal entities, use water for various purposes. Each state charges a tax for this.
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But whether everyone is obliged to pay it, whether there are benefits and what rates should be used when calculating the amount, only a few know. Consider all the nuances of the procedure for calculating and paying water tax.
Basic moments
What does the legislation of the Russian Federation say about the tax for water use. What are the terms of its payment, who is the taxpayer, what exactly is it worth paying for? How to determine the tax base?
Normative base
Since 2005 Ch. 252 of the Tax Code of Russia on water tax. A water tax payer is an enterprise, individual entrepreneur and individual () that use water bodies in accordance with legislative acts ().
LLCs, individuals who use water resources in accordance with the conditions, or a decision on the possibility of using water bodies, are not payers of such a tax.
This is stated in the Water Code of the Russian Federation. Water use can be special and special.
Under the special understand the use of water bodies for drinking or everyday life of citizens, for agricultural, industrial, energy purposes, the timber industry.
- surface water (river, stream, pond, swamp, glacier, canal);
- underground water;
- sea water;
- sea in the territory that belongs to the Russian Federation.
Water tax rates are set depending on the type of object that is taxed and the tax base ().
Do not confuse the tax for water use and payment for water. The second type of payment is made only for the use of surface water bodies.
About objects that are taxed, it is said in, the tax base - in Art. 333.9. The tax period is the quarter ().
According to the Budget Code of the Russian Federation, water tax is credited to federal profit (). It is necessary to pay the amount at the place where the water body is located, before the 20th day of the month following the tax period.
It is necessary to submit a declaration to the tax authorities before the dates established by law ().
In the event that the taxpayer uses more than one water body within the Russian Federation, then he has the right to one tax authority.
To do this, one condition must be met - the payer must be registered with the tax office in the department where he applies.
What is the object of taxation
The objects that are subject to water tax include:
- taking water from a reservoir.
- the use of water resources of the water areas of objects, this does not include timber rafting.
- rivers and seas when their waters are used for the operation of hydroelectric power plants.
- use of the resources of Russian waters for timber rafting and purse.
Not classified as taxable objects of the waters of the Russian Federation:
- Production of water intake for use by fire structures, as well as objects that carry out the elimination of the consequences emergencies from the elements.
- Water intake and use of the water area of the water body for organizations engaged in fish farming or production of biological organisms.
- The use of the water area of a water body for movement on a ship, which also applies to a swimming mode of transport of small sizes.
- Implementation of state monitoring of a water body.
- The use of waters for fishing or hunting.
- Carrying out diving operations.
- Other actions.
Taxable base
The tax base is determined in relation to a certain object on an individual basis:
- If water is withdrawn, then the volume of water withdrawn during the tax periods is taken into account. Please note that taxes should be paid not to regional authorities, but to federal accounts. Readings can be viewed on water meters, which are recorded in the primary user log.
- If the water area of a water body is used, when determining the amount of tax, the area of the water resource that is provided for use is taken into account.
- If a reservoir is used for the operation of hydroelectric power plants, electricity is taken into account that was produced in the tax period - 1000 kWh of energy.
- If a reservoir is used for floating wood in a raft or a purse, then the volume of wood material that is floated in the tax period (in thousands of m3), the distance of floating (in kilometers), which is divided by 100, is taken into account.
What rate is applied when paying (table)
Water tax rates are set for each water resource individually.
Residents of the North Caucasus region pay the highest tariff, the water tax in the Urals is slightly lower, then the East Siberian region is placed in the rating table.
So, for example, 1 thousand m3 of water resources of the Volga in the Northern region costs 300 rubles, in the Central region - 288 rubles. Before the water tax was introduced, the price of water was 152.193 rubles.
Water tax rates
How to calculate water tax
What needs to be taken into account when determining the amount of tax for water use - for people who are faced with this for the first time, this remains a mystery.
Calculation formula
Tax payers undertake to calculate the amount that is subject to transfer to the state treasury personally. The amount is determined at the end of each tax period, is the summation of tax bases and tax rates.
The total amount is calculated by adding up the amounts of water tax for each water use object. In those situations where, with respect to a water resource, different rates, then the tax base should be determined in relation to each rate.
How is the calculation done:
| Condition | Algorithm |
| When taking water from a river | It is worth multiplying the volume of water in m3 by the tax rate, which is set by the tax authorities (it varies between 250 - 600 rubles for a freshwater river, even higher for underground water use) |
| When taking water from the sea | The formula is the same, but the rates will fluctuate between 4 and 12 rubles. per m3 |
| When using the water area of the water body of the Russian Federation | The amount is calculated as follows: the area of the water area that is used (km2) * tax rate (within 14 - 50 thousand rubles per year). ¼ of the tax is paid in the quarter, which is calculated for the year |
| When using a water body to ensure the operation of a hydroelectric power plant | The tax amount is determined as follows: electricity that is produced (kW) * tax rate (within 4 - 14 rubles) |
| When alloying wood material | (material volume (in 1000 m3) * rafting distance (km) / 100) * tax rate (from 1.1 thousand to 1.7 thousand rubles) |
Benefits provided
Benefits have been canceled by the authorities. Now the same rules apply in all regions of the Russian Federation, and the list of tax payers for water use has been increased. This type of tax must be paid by everyone without exception.
Although there is one caveat: in the case when an enterprise draws water for the needs of the population, the rate will be 70 rubles / 1000 m3. It does not depend on where the object is located.
Example 1
Let us give an example of calculating the water tax. An organization whose main field of activity is thermal power engineering used 12,000 m3 of water in the tax period for technological process, 8,000 m3 was used for non-technological purposes, 7,000 m3 was discharged wastewater.
The rates at which an LLC must pay tax in a given territory of the Russian Federation:
Let's calculate the total:
1200 * 15 + 8000 * 30 + 7000 * 3.9 = 180 + 240 + 27.3 = 447.3 rubles.
Example 2
Let's calculate the amount to pay the water tax, taking into account the limits. Let's say the company's reporting period is a month.
According to the established limit, the company must use no more than 6 thousand m3 for technological needs. In fact, 12 thousand water was withdrawn. Wastewater was discharged within the limit of 4 thousand m3, and above the limit - 2 thousand m3.
The rate within the limit for water intake is 150 rubles / 1000 m3, with greater use - 750 rubles / 1000 m3. The amount to be paid is 5.4 thousand (900 +4.5 thousand), within the limits - 900 rubles. (150 * 6) and more than the limit of 4.5 thousand (750 * 6).
Effluent rate: limit - 20 rubles / 1000 m3, more - 100 rubles / 1000 m3 (20 * 5). You will need to pay 280 rubles. (80 + 200). Within the limit - 80 rubles. (20 * 4), more - 200 rubles. (100 * 2).
Let's calculate the total:
5.68 thousand rubles \u003d 5.4 thousand + 280. 2272 rubles must be paid to federal structures. (5680 * 40%: 100%), to regional and local structures - 1704 rubles. (4080 * 30% : 100%).
Calculation features
Calculate and pay the water tax in accordance with the procedure described in Ch. 25.2 NK. If an enterprise or individual uses water bodies within established limits, then the established rates are applied in the calculation.
But if they consume water in excess of the norm, they will have to pay 5 times more. Often problems arise in calculating the tax base for those facilities where water withdrawal is not required.
Given the seasonal nature of the use of water resources, there are uncertainties in adjusting the amount of tax bases.
When water is withdrawn in excess of the quarterly limit, the tax rate is increased, taking into account which a coefficient of 1.15 is used. If there are no limits in a quarter, the payer calculates the amount as ¼ of the annual rate.
Legal entity (at the enterprise)
Legal entities must register the use of water bodies using the following accounting entries:
The following accounts are also used:
If the tax payer belongs to the category of the largest, then, according to, they are obliged to submit to the department of the tax authority, where they are registered as the largest tax payers.
Organizations are required to submit a declaration no later than the 20th day of the month following the reporting period. If the payment is late, the refinancing rate is used to calculate the interest.
Individuals
Individuals who are not registered as individual entrepreneurs and do not use water for special purposes are not required to pay tax for water use.
Citizens of the Russian Federation have the right to freely use water bodies for their needs. They do not need to obtain the appropriate licenses.
IP
The person who is individual entrepreneur, water tax pays. It undertakes to obtain a license and conclude an agreement that will allow it to use water bodies for business.
Please note that in order to calculate the amount of tax, representatives tax structures may be required to submit an additional package of documentation that will be needed for the verification.
If the taxpayer is a foreign person, then he also needs to submit photocopies of declarations to the tax office at the location of the authority where the license for the use of water resources was issued. The deadlines for filing are the same as for other payers.
Water tax refers to direct taxes, the proceeds of which are sent directly to the state treasury. Full list of all objects of taxation, the subtleties of calculating the tax and the rules for its payment are described in Ch. 25.2 of the Tax Code of the Russian Federation.
What exactly is the 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 a special permit (the so-called special water use).
Special water use it is considered to be the use of various kinds of technical means, tools, buildings for conducting the main activity 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 VK.
Although the Tax Code of the last decade no longer has 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 that have received permission to use groundwater in their activities, which are also natural resources, but are regulated by the Law of the Russian Federation "On Subsoil".
According to paragraph 2 of Art. 333.8 of the Tax Code of the Russian Federation, such enterprises and individuals that have received water bodies for use by virtue of the relevant agreement / decision do not apply to taxpayers.
The Government of the Russian Federation, municipal authorities and others have the right to make decisions. executive bodies authorized to independently fix the fee for water use, as well as the methods of its calculation and payment. 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 to the resources of nature. This is a kind of flexible tool that creates an effective mechanism for increasing the responsibility of water users to the ecology of the country and the whole world. The water tax contributes to the reimbursement of the inevitable costs associated with the protection and restoration of the country's ecosystems and the richest water resources.
What items are taxed
In paragraph 1 of Art. 333.9 of the Tax Code of the Russian Federation provides a list of possible 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;
- timber rafting 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
P.2 Art. 333.9 of the Tax Code of the Russian Federation contains a list of 15 items containing activities that are 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, the disabled and veterans on the territory adjacent to the water body;
- use of nearby territories as hunting and fishing grounds;
- other activities related to the interests of the state.
The tax base
The types of use of water bodies are directly related to the calculation of the tax base:
- If water is withdrawn from sources, the main indicator for calculating the tax base will be the volume of withdrawn water for the reporting period, confirmed by the readings of water meters. 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.
- When providing electricity to adjacent territories, the calculation is made through the total amount of electricity generated for the reporting period.
- If we are talking about timber rafting, the tax base will be calculated according to the formula:
V*S/1000, Where V— volume of timber (thousand m3), S— the length of the rafting (km).
For other types of activities using the water area, when calculating the tax base, the value of its area will be required.
tax rates
The water tax rates are affected by:
- the objects of taxation themselves;
- regions where water resources are located;
- types of water bodies.
For the main types of use, the rates are reflected in clause 1 of Art. 333.12 of the Tax Code of the Russian Federation (part two) of August 5, 2000 No. 117-FZ (as amended on December 28, 2016).
In relation to the water supply of 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, one way or another connected with the supply of water to the population. All key points associated with this type of activity should be fixed in the contract 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 has been exceeded, the bet will be increased five times. In the absence of allowable limits prescribed in the license, the limit for 1 quarter is calculated as ¼ of the standard annual turnover.
From 2015 to tax rates apply correction 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 figures will be calculated based on the actual increase/decrease in prices for the previous year. Each year, the coefficient will be applied to the established rate of the previous year.
Tax rates are expressed in Russian rubles and are rounded to zero in accordance with the rounding rules.
The Tax Code of the Russian Federation does not consider tax benefits, which means that they are not available at the local level either, since this tax is federal.
Tax period and terms of tax payment
Behind taxable period quarter is accepted. The taxpayer is obliged to independently calculate the total amount of tax for the quarter and make payment within 20 days after its end.
The declaration is submitted to tax service, located at the location of the used object. 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.
The 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 multiplying 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. For getting total amount tax paid to the budget, the results are summarized.
Tax Calculation Example
Let's say that a certain company, which has a license and has the necessary water meters, in 2016 carried out water intake in the Don River of the Volga region to maintain the production cycle. The quarterly limit is 280,000 m3. The company in the first quarter exceeded the limit by 10,000 m3. It is necessary to correctly calculate the water tax for the first quarter.
Solution.
Tax within the limited volume of water:
280,000 m3 * 360 rubles * 1.32 / 1000 m3 = 133,056 rubles.
Tax for water volume over the limit:
10,000 m3 * 360 rubles * 1.32 * 5 / 1000 m3 = 23,760 rubles.
The total amount of tax will be:
133,056 rubles + 23,760 rubles = 156,816 rubles.
A tax paid by organizations and individuals engaged in special and (or) special water use.
Object of taxation
The following types of use of water bodies are recognized as objects of taxation by water tax:
water intake from water bodies;
use of the water area of water bodies, with the exception of timber rafting in rafts and purses;
use of water bodies without water intake for hydropower purposes;
the use of water bodies for the purpose of rafting in rafts and purses.
Not recognized as objects of taxation:
abstraction from underground water bodies of water containing minerals and (or) natural healing resources, as well as thermal waters;
water intake from water bodies to ensure fire safety, as well as to eliminate natural disasters and the consequences of accidents;
water intake from water bodies for sanitary, ecological and navigable releases;
fence sea vessels, vessels of inland and mixed (river - sea) navigation of water from water bodies to ensure the operation of process equipment;
water intake from water bodies and use of the water area of water bodies for fish farming and reproduction of aquatic biological resources;
the use of the water area of water bodies for navigation on ships, including small-sized watercraft, as well as for one-time landings (take-offs) of aircraft;
use of the water area of water bodies for placement and parking of swimming facilities, placement of communications, buildings, structures, installations and equipment for carrying out activities related to the protection of waters and aquatic biological resources, protection environment from the harmful effects of water, as well as the implementation of such activities in water bodies;
use of the water area of water bodies for state monitoring of water bodies and other natural resources, as well as geodetic, topographic, hydrographic and search and survey works;
use of the water area of water bodies for placement and construction hydraulic structures hydropower, land reclamation, fisheries, water transport, water supply and sewerage purposes;
the use of the water area of water bodies for organized recreation by organizations intended exclusively for the maintenance and service of the disabled, veterans and children;
use of water bodies for dredging and other works related to the operation of navigable waterways and hydraulic structures;
special use of water bodies to meet the needs of the country's defense and state security;
water intake from water bodies for irrigation of agricultural land, irrigation of horticultural, horticultural, summer cottages land plots, land plots of personal subsidiary plots of citizens, for watering and maintenance of livestock and poultry, which are owned by agricultural organizations and citizens;
intake from underground water bodies of mine-mining and collector-drainage waters;
use of the water area for fishing and hunting.
The tax base
For each type of water use recognized as an object of taxation, it is determined by the taxpayer separately in relation to each water body.
When water is withdrawn, the tax base is defined as the volume of water withdrawn from a water body for .
When using the water area of water bodies, with the exception of timber rafting in rafts and purses, the tax base is determined as the area of the provided water space.
When using water bodies without water withdrawal for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period.
When using water bodies for the purpose of rafting in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses for the tax period, expressed in thousands of cubic meters, and the rafting distance, expressed in kilometers, divided by 100.
tax rates
Water tax rates in accordance with the RF Tax Code are set in rubles per unit of the tax base.
The rates depend on the type of water use and are set for economic regions, river basins, lakes and seas:
when taking the water of the world;
when using the water area;
when using water bodies without water intake for hydropower purposes;
when using water bodies for the purpose of floating wood in rafts and purses;
when water is withdrawn in excess of the established water use limits, the rates for such an excess are set at a fivefold rate. In the absence of approved quarterly limits, quarterly limits are calculated as 1/4 of the approved annual limit.
The water tax rate for the intake (withdrawal) of water resources from water bodies for water supply to the population is established:
from January 1 to December 31, 2015 inclusive - in the amount of 81 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2016 inclusive - in the amount of 93 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2017 inclusive - in the amount of 107 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2018 inclusive - in the amount of 122 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2019 inclusive - in the amount of 141 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2020 inclusive - in the amount of 162 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2021 inclusive - in the amount of 186 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2022 inclusive - in the amount of 214 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2023 inclusive - in the amount of 246 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2024 inclusive - in the amount of 283 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body;
from January 1 to December 31, 2025 inclusive - in the amount of 326 rubles per one thousand cubic meters of water resources taken (withdrawn) from a water body.
Starting from 2026, the water tax rate for the withdrawal (withdrawal) of water resources from water bodies for the water supply of the population is determined annually by multiplying the water tax rate for this type of water use, which was in force in previous year, by a coefficient that takes into account the actual change (on average per year) consumer prices for goods (works, services) in the Russian Federation, a certain federal body executive power, performing the functions of legal regulation in the field of analysis and forecasting of socio-economic development, in accordance with the data of the state statistical reporting for the second consecutive year preceding the year of the tax period.
At the same time, neither the Government of the Russian Federation, nor the legislative bodies of the constituent entities of the Russian Federation, the rates determined tax code, cannot be changed (increased or reduced).
The total tax amount is determined as the result of summing up the tax amounts calculated for all types of water use.
Tax period for water tax
The tax period for water tax is a quarter.
The tax is paid at the location of the object of taxation (at the place of water use) no later than the 20th day of the month following the expired quarter, that is, no later than April 20, July 20, October 20 and January 20.
Deadline for submission of tax return on water tax
The tax return is submitted by the taxpayer to the tax authority at the location of the object of taxation within the period established for the payment of tax - no later than the 20th day of the month following the expired tax period.
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Water tax: details for an accountant
- Review of letters from the Ministry of Finance of the Russian Federation for August 2019
Services until 07/01/2021. Water tax Letter dated March 25, 2019 ... that is not recognized as an object of taxation by the water tax, the abstraction of water from water bodies ...
- Review of letters from the Ministry of Finance of the Russian Federation for November 2018
The basis for exemption from payment of water tax, in the event that organizations ... license, the water user is recognized as a payer of water tax and pays water tax at the rates established ... taking into account that the object of taxation of water tax is the type of water use, tax ... when in the absence of an appropriate license, pay water tax at the general rate established ... no increase in water tax rates is provided in case of water use, ...
- Important legal positions of the Constitutional Court and the Supreme Court on taxation issues for the 4th quarter of 2017
Hydrocarbon raw materials are subject to water taxation. The courts found that in 4 ... there is no obligation to calculate and pay water tax, since, when carrying out licensed extraction of useful ... water uses that are not recognized as an object of taxation by water tax, while the use of a water body ...
- The procedure for filling out declarations and the deadlines for submitting reports in the event of liquidation of an organization or its reorganization
... : VAT (Article 163 of the Tax Code of the Russian Federation); water tax (Article 333.11 of the Tax Code of the Russian Federation ...
- Practice of the Supreme Court of the Russian Federation on tax disputes for November 2017
Which is subject to a reduced tax rate. Water tax Definition dated 11/16/2017 ... of water use that is not recognized as an object of taxation by water tax, while the use of a water body ... of hydrocarbon raw materials is an object of taxation by water tax and is paid precisely by paying ...
The procedure for determining the size of the water tax is prescribed in Ch. 25.2 of the Tax Code of the Russian Federation. Water tax must be paid by users of the following water bodies: seas (and their separate parts, for example, straits, bays, estuaries), rivers, lakes, swamps, springs, geysers, glaciers.
The water tax was introduced into the economic practice of the country in 2005. The proceeds from it go to the federal budget.
To use the water resources of the state, you first need to obtain a special permit:
- Until 2007, such permits were issued on the basis of Decree of the Government of the Russian Federation of 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 advent of the Water Code are valid until their expiration date.
In 2015, the articles of the Tax Code of the Russian Federation regulating the water tax were amended - multiplying coefficients appeared. According to the amendments, by 2025 the tax will increase by 4.5 times, and for the extraction of mineral water, an additional coefficient will increase it by 10 times.
Water tax payers and object of taxation in 2018-2019
All water bodies belong to the state. It cannot sell a lake or sea to an individual company, but it can lease it for a fee. According to the laws of our country, a citizen can own only a small water body that has no connection with large water bodies. That is, you cannot buy a lake or a section of a river, but you can buy a pond or a used quarry filled with water.
The payers of the water tax are legal and individuals(including entrepreneurs) who use water resources and have a license for water use. Water tax is paid not only on water resources on the surface, but also underground (for example, for the extraction of mineral water).
However, the water tax is not paid for any action with water resources, but only for special or special use of water. Special water use is one during which there is a change in the water body or the area around: the construction of a beach or pier on the lake, and a hydroelectric power station on the river. Water abstraction and timber rafting are also objects of water taxation.
Special water use is necessary to meet the needs of government agencies, such as defense or energy.
Water tax is not charged on the use of water:
- to extinguish fires;
- elimination of natural disasters;
- the needs of agriculture.
The list of other types of water use that are not taxed is given in the Tax Code of the Russian Federation.
In addition to special and special, there is also general water use (when the inhabitants of the country swim in the sea, fish, raft down the rivers). In this case, you do not 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 have concluded this agreement after the entry into force of the Water Code do not pay water tax.
Read more about who should pay tax and how the tax base is determined in 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 several taxes, including water taxes, but this initiative further implementation did not receive.
The procedure for calculating water tax in accordance with the Tax Code of the Russian Federation
The taxpayer himself considers the amount of tax payable to the budget. To calculate the water tax, you need to know the tax rate and the tax base. If an enterprise has several water bodies, the total amount of tax is determined as the sum 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 hydroelectricity 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 taking water, you will pay for each 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 water intake rate is 294 rubles. for 1,000 cubic meters;
- and for the Ob River in the same economic region - 282 rubles. for 1000 cubic meters of water.
In addition, the state establishes water use limits, for the excess of which you will have to pay 5 times the amount. Differentiated rates and setting limits make it possible to control the industrial pressure on water resources and stimulate the economical use of natural resources.
Find out what coefficients apply to water tax rates in 2018.
In order to understand all the intricacies of calculating the water tax, we have prepared a detailed example of calculating the tax on water abstraction, taking into account that the organization in question allowed over-limit use.
Deadline for payment of water tax and reporting
Water tax is calculated quarterly at the location of the object of taxation. The organization may not be located on the same territory as the object itself, therefore, in order to pay tax and submit a declaration, you need to register with the Federal Tax Service, on whose territory the water resource is located.
IMPORTANT! If the taxpayer is one of the largest, whose indicators, for example, revenue or the amount of taxes paid for the year, are calculated in billions, then report onwater taxhe owes to the IFTS where he is registered as the largest. Foreign companies and individuals, in addition to reporting in tax office for a water body, submit a copy of the declaration to the INFS at the place of the authority that issued the "water" license.
Deadlines for the payment of water tax are established federal law. The taxpayer transfers this payment quarterly within the period specified in Art. 333.14 of the Tax Code of the Russian Federation.
State bodies of the Russian Federation regulate the use of water resources with the help of 2 normative documents: Tax and Water Code. Accordingly, enterprises pay either a water tax or a fee for the use of a water body under a water use agreement.
Behind last years the norms regulating the water tax have changed insignificantly (the Tax Code of the Russian Federation was supplemented with a number of new provisions, including the establishment of coefficients designed to adjust the amount of tax payable in accordance with the growth of consumer prices, etc.). Be the first to know what other changes legislators will make to the water tax from the materials of the column