For the use of the resources of the planet, companies must pay tax to the country in which they are located. In particular, water intake from the seas and rivers of Russia is subject to state supervision and is regulated by the Water Code, adopted in 2006. The water tax, in turn, is detailed in chapter 25.2 of the Tax Code. The tax is payable once a quarter no later than the 20th day of the month following the tax period.
Instructions
Step 1
If your organization draws water from rivers, then the tax is calculated by multiplying the volume of water in cubic meters by the tax rate established by the tax office for each specific water object. It fluctuates between 250-600 rubles for freshwater rivers and for underground waters it is higher than for surface waters.
Step 2
The level of rates for calculating the tax on seawater intake is set for each of the 13 seas of Russia and the Pacific Ocean within the territorial sea of the country and ranges from 4 to 12 rubles for each cubic meter of water.
Step 3
When the water tax has to be paid for the use of the water area of water bodies in Russia (with the exception of timber rafting), calculate the tax amount as the product of the area of the water area used in square kilometers by the tax rate, which ranges from 14 to 50 thousand rubles per year. That is, once a quarter, you must pay one fourth of the tax amount calculated for the year.
Step 4
For hydropower enterprises, the tax amount can be calculated by multiplying the amount of electricity produced in thousands of kWh per hour by the tax rate. It differs for individual rivers and lakes by regions of the country and ranges from 4 to 14 rubles. The most difficult calculation is for enterprises that are engaged in timber rafting using rafts or purses. The volume of wood in thousand cubic meters must be multiplied by the distance of the alloy in kilometers, then divided by 100, and only then multiplied by the tax rate. It is also set for each river and ranges from 1100 to 1700 rubles.
Step 5
There is only one benefit for water tax payers. If an organization draws water in order to provide water to the population, then the tax rate for them is 70 rubles per 1000 cubic meters of water, regardless of the location of the facilities.
Step 6
Since the state sets the limit for water use, the excess of the norms threatens with the fact that the tax rate for the use of water bodies in excess of the limit is increased by 5 times in comparison with the usual rates.
