appeared water tax of 2005, instead of payment for use of water bodies of the country.Currently, taxpayers are individuals and legal entities that are specifically or particularly water is used in the process of management.It may be large organizations, making withdrawals for hydroelectric power plants, with timber floating, and medium and small businesses use water withdrawal for needs of the population, or for the use of wells.
Thus always set quarterly, annual water consumption limits, which are approved and regulated by law.In case of exceeding limits tax rates increase dramatically on the amount exceeding several times.The tax base depends on the amount of water consumed in a given tax period.It can be installed on the metering devices, depending on the time and productivity, or hardware based on consumption rates.In calculating the tax base into account the area body of water received by the license, the volume of timber raft and the distance of the alloy, the amount of electricity which is produced by hydroelectric power stations for the period.
The amount of tax every taxpayer shall be calculated independently.To do this, you must clearly define the tax base and multiply it by the tax rate.If there are several types of water use, it is necessary to add up all the amounts previously calculated separately.On the responsibility of the taxpayer's obligation to pay taxes, which must be paid within a specified time at the location of the object of taxation.So
water tax must be paid no later than the 20th day of the month following immediately after the reporting period.During the reporting period adopted quarter.When the payment for the 1st quarter payment shall be made no later than April 20.In violation of the terms under evasion coercive sanction, incur interest and penalties.
When you calculate and pay the water tax rates need to know and specify the time, in order to avoid unnecessary recalculations and additional payments in the future.Ministry of Finance, since 2011, started the indexation rates of water tax, will need to consider boosting ratio.Tax rates are set by the basins of the seas, lakes, rivers, taking into account the economic area, and that is underground water or located on the surface.The rates are set in rubles per 1 thousand.cu.meters of water.
But not all water uses may be subject to taxation.For example, the water tax is not paid for the fence thermal water, water containing minerals or having a therapeutic effect.They are not subject to tax water withdrawals, which are used to extinguish fires, natural disasters, for the needs of national defense and state security.Also, when using water areas in spas, designed exclusively for disabled or children, suburban areas for irrigation, watering livestock and poultry, which are used by citizens and agricultural organizations in the use of water bodies for fishing and hunting.
water tax paid is considered only when the bank payment order is executed when sufficient funds on the current account of the enterprise.If there are priority payments and insufficient funds on the current account at all, the water tax may not be paid, even if the transfer of the bank payment order.In this case, the priority commitment will be paid, and the payment order for the payment of water tax will be returned by the bank to the enterprise due to lack of funds.