Order of the Ministry of Taxes on the forms of calculating payments for the use of subsoil

Main characteristics of payments for subsoil use

Within the framework of Russian legislation, there are two main payment systems that provide for the replenishment of the state treasury with funds received from individuals and organizations:

the first of them is represented by taxes and fees, the payment procedure for which is provided for by the Tax Code of the Russian Federation;
the other includes a set of “conditionally non-tax” ones, the requirements for the transfer of which are provided for by legal documents that differ in content and legal force.

Payments for subsoil belong to the second group. The legal nature of these non-tax payments is constantly being reviewed taking into account regulations at different levels. Principles and approaches are being developed to establish uniform rules for collecting funds for the use of natural sources within the framework of fees that are not included in the Tax Code of the Russian Federation. Moreover, their collection is carried out both on a regular and one-time basis.

The sign of publicity of payment for subsoil is expressed in the following characteristics:

the requirement to contribute is contained in the law;
subjects who must contribute funds are individuals and legal entities to whom land plots are provided with the right of disposal as owners or under the right of other ownership;
the goal is to replenish the budgets of different levels of the Russian Federation through non-tax payments.

Payment of regular and one-time payments for the use of subsoil

The procedure for transferring funds is provided for by the Law of the Russian Federation No. 2395-1 of February 21, 1992 “On Subsoil” . Their payments are usually provided upon the occurrence of certain circumstances specified in the license. For example, when changing the boundaries of land plots for subsoil extraction.

The obligation to contribute funds to the state's income is revealed by a systematic analysis of the provisions of Articles 9, 12, 22, 39, 40, 42 and 43 of the Law of the Russian Federation No. 2395-1 . In particular, clause 10, part 2, article 22 of the said act establishes that subjects of land legal relations are obliged to pay the fee within the stated time frame and correctly. Such a requirement is presented from the moment of entering information about the issuance of a license according to the general rule. Based on the meaning of these norms, it follows that the party to public relations in these situations is a business entity that has the right or has received a license to perform certain work on specially allocated land plots.

Another category of payments includes fees paid to participate in a competition for the right to use certain subsoil plots.

Accordingly, we can conclude that the payment of payments for the use of subsoil sources is not an act of free will of a participant in family relations, but the implementation of requirements for compliance with legislation on the conditions for obtaining a license and the use of subsoil.

It is noteworthy that fees for the use of subsoil have all the characteristics of a tax prescribed in Article 8 of the Tax Code of the Russian Federation , including individual gratuitousness. There are also all grounds for including such payments in the legal structure of taxation, since the legislation provides for the period and rate for making it, the basis for calculation and the object.

Payments for subsoil are not included in the Tax Code of the Russian Federation, but the correctness and compliance with the deadlines for their payment is controlled by the tax system authorities based on the requirements of budget legislation. Obviously, payments for the use of natural resources do not apply to taxes; as evidence of this, one can cite a case where one-time payments for the use of subsoil were abolished. In 2002, they were replaced by a mineral extraction tax. This approach of the legislator to changing the nature of non-tax payment confirms the instability of the position in relation to this legal concept.

The purpose and distinctive feature of one-time payments for the use of subsoil is the creation of a fiscal system that ensures continuous control over the use of land resources by business entities. In this regard, a conditionally non-tax payment means a payment that has a public legal nature. The implementation of this right is to obtain a license to carry out certain types of work on land plots allocated for these purposes. This is the content about what one-time payments for the use of subsoil are.

Regular payments are divided into two subcategories:

Payments made for carrying out geological exploration work on an allocated land plot within the designated boundaries (the basis for payment is in this case the area of the plot allocated for cultivating the land for the purpose of using subsoil);
Listed when ensuring the storage of fossils in special structures underground. In this case, the fee is calculated based on the volume of contents, calculated by volume or weight.

Natural resources: no tax payments

The Russian Ministry of Finance explained about the payment of taxes and non-tax payments when using natural resources.

The state, as the owner of natural resources, in order to obtain certain products and income, provides them for the use of legal entities and individuals for a fee collected in the form of taxes and non-tax payments.

In accordance with the Tax Code in Russia, a mineral extraction tax, a water tax, a land tax, a fee for negative impact on the environment, a fee for the use of wildlife objects and a fee for the use of aquatic biological resources are levied. Federal Law No. 199-FZ of July 19, 2018 introduced a new tax on additional income from the production of hydrocarbons.

In addition, companies using natural resources pay non-tax payments. Let's look at them.

Non-tax payments

Non-tax payments for the use of natural resources include:

payments for the use of subsoil;
payment for negative impact on the environment;
land rent;
fee for using a water body;
environmental fee.

Payments for subsoil use are a set of mandatory payments paid by subsoil users when obtaining exclusive rights to perform certain types of work as one of the mandatory conditions for obtaining and exercising the right to use subsoil.

Payments for the use of subsoil include:

one-time payments. They are paid upon the occurrence of certain events specified in the license;
fee for participation in a competition (auction), which is paid when registering an application;
regular payments for the use of subsoil. They are paid by subsoil users during the license period, regardless of the actual performance of work.

About regular payments

Regular payments for the use of subsoil are included in the system of mandatory non-tax payments paid by subsoil users for the provision of exclusive rights (Clause 1, Article 43 of the Law of the Russian Federation of February 21, 1992 No. 2395-1 “On Subsoil”).

Regular payments are charged for:

to search and evaluate mineral deposits;
for mineral exploration;
for geological study and assessment of the suitability of subsoil areas for the construction and operation of structures not related to mining;
for the construction and operation of underground structures not related to mining, with the exception of shallow engineering structures (up to 5 meters) used for their intended purpose.

At the same time, regular payments for the use of subsoil are collected from subsoil users separately for each type of work carried out in the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as outside the Russian Federation in territories under its jurisdiction.

Regular payments are not charged for:

use of subsoil for regional geological study;
use of subsoil for the formation of specially protected geological objects that have scientific, cultural, aesthetic, sanitary, health and other purposes;
exploration of mineral resources in deposits that have been put into commercial operation, within the boundaries of a mining allotment granted to the subsoil user for the extraction of these minerals;
exploration of a mineral within the boundaries of a mining allotment granted to the subsoil user for the extraction of this mineral.

Thus, all of these payments are targeted, i.e., the purpose of their introduction is to stimulate the economical use of resources, as well as to stimulate the protection of these resources.

Officials explain that at the expense of budgetary funds, including through payments for the use of natural resources, financial support is provided for the implementation of the tasks and functions of the state, including those of a social nature - financing of socially significant programs of education, healthcare, pensions, establishing a rational regime for environmental management and ensuring a healthy living environment.

Control of payments for subsoil

The regularity and accuracy of depositing funds is administered through government enforcement measures. As such, termination of the right and revocation of the license to use subsoil, as well as the imposition of a fine, are used. In this way, the regulatory function characteristic of payments is manifested, through which participants in economic relations strive to strictly comply with the requirements of the law and the conditions for collecting fees for carrying out certain activities on land plots.

Violation of such requirements will result in a sanction. This is due to the protection of mineral resources that are the property of the state, which grants the right to exploit the land for profit. Negative impact measures are aimed at confiscating plots illegally transferred to entrepreneurs in order to protect public interests when transferring objects to private use.

Payments for the use of land do not fall under the category of taxes or excise taxes. Their legal nature is close to lease payments provided for the use of natural resources subject to the rules on preventing damage to the environment. The fee for the use of subsoil does not have a compensatory function, since it is provided for by a fee for negative impact on the environment.

In essence, such payments provide compensation to the state for the use of natural sources, as the owner of the subsoil.

In conclusion, we can say about the specifics of such payments. Among the shortcomings of legal regulation, one can highlight the lack of clear regulations for the procedure for establishing payments, the lack of definitions and its content. There is also the presence of a huge number of standards at the level of the Government of the Russian Federation and subordinate legislation - from the Ministry of Natural Resources of the Russian Federation. Because of this, in practice, problems arise with calculating payments in the absence of economically proven justification; the coefficients and indicators established at different levels for determining the base vary. Acts of different legal force come into conflict. As a result, streamlining, systematization of regulations, and harmonization of tax provisions are required due to the different legal nature of these concepts.

Author of the article

payments received in the form of fees for the right to use forests, forest and non-forest lands, forest resources, as well as income from them. Collected in the form of forest taxes and rent. All forests, with the exception of forests located on defense lands and lands of populated areas (settlements), as well as forest lands not covered with forest vegetation (forest and non-forest lands), form a forest fund (Article 7 of the Forest Code of the Russian Federation). The practice of assessing standing timber and other forest resources has been quite long. history. As a result of the increase in wood consumption, conditions were created for generating income from forests. Free use of forests did not meet the interests of the state, which was in need of money. means. It could not remain aloof from the distribution of profits from crafts that used wood. The need to receive money. funds from forests was also caused by an increase in costs for their protection and description (forestry management). Finance Difficulties associated with carrying out general land surveying accelerated the raising of the issue of introducing a paid supply of standing timber. The Rules of General Land Surveying, approved in 1766, provided for leaving plants and factories with the required amount of forest land for a set fee, the same for everyone. Until this time, forest lands were allocated to plants and factories free of charge. Guided by economic considerations (general land surveying unfolded slowly), Empress Catherine II issued a decree in 1769 on the sale of timber in plots remaining after satisfying the needs of the treasury and state in state-owned dachas. peasants This resolution marked the beginning of the paid sale of standing timber from the state. forests In 1782, Catherine II repealed the decree of Peter I of 1703 on the allocation of protected forests for private use. From that time on, the state could take forests from private dachas for a fee under a voluntary agreement. Despite the measures taken, payment for standing timber during that period was random. In 1798, all “no man’s” forests were declared state-owned, and the Forestry Department was established, under whose jurisdiction all forests, except private ones, were transferred. In 1799, under Emperor Paul I, the first forest dachshunds appeared, which were the same for all provinces except Courland. In subsequent years, rates were changed and refined. Since 1874, the pages of the Forest Journal began to consider theoretical concepts. issues of compiling forest taxes. The size of the forest tax was derived from the market price of timber minus the costs of logging and removal of timber and interest on invested capital. The price of timber on the market depended on its quality and size, place and time of sale. The complexity of compiling forest rates was caused by the difficulty of selecting a market with the smallest fluctuations in supply and demand, as well as selecting assortments, the market value of which could form the basis for calculating the value of the rates. Standing timber was most often sold at auction. The general tax assessment was determined taking into account the market value of the assortments. But first. the valuation of timber at rates changed at auction. In addition to the sale of timber for felling at the auction, there were also such forms of payment for standing timber as a duty on products, an excise system, payment for the number of stumps from felled trees, for the number of harvested materials, for the rental maintenance of forest plots, etc. The state extracted it means. income from side uses of the forest. The forest area was leased for haymaking and agricultural sowing. crops and other types of use. Forestry was a profitable industry. During the years of Soviet power, forest taxes were compiled centrally. Initially, the average forest tax for the country was established. By multiplying by the volume of expected standing timber supply, the size of the foam payment was obtained. During all the years of Soviet power, the stumpage fee did not reimburse the costs of forestry management. Pension payments and other forestry revenues went to the budget. Forestry was financed from the budget, regardless of the size of the fee. Using coefficients, the average forest tax was differentiated by zones, tree species, categories of large commercial timber, firewood and forest tax categories (distance of wood removal). With the transition to the market, the approach to generating income from the use of forest resources has changed significantly. In the Fundamentals of Forestry Legislation of the Russian Federation (1993) all P. for p.l.f., incl. and for the timber sold as standing trees, they are called forest taxes. Forest resources began to be leased for up to 50 years and sold at auction. According to Art. 3 of the Forestry Code of the Russian Federation (1997) The Government of the Russian Federation establishes minimum payment rates for standing timber. The authorities of the constituent entities of the Russian Federation can increase the average minimum rates of forest taxes in agreement with the territorial forestry management bodies. Forest tax rates are set by state bodies. authorities of the constituent entities of the Russian Federation in agreement with territorial forestry management authorities, acc. constituent entities of the Russian Federation or are determined based on the results of forest auctions (Article 104 of the Code). Forest taxes are collected for all types of forest use. When leasing forest areas, tenants pay rent. The amount of rent, the procedure, conditions and terms for its payment are determined by the lease agreement for the forest fund site. The rent consists of forest taxes, which may increase by agreement of the parties. There is no charge for wood harvested during intermediate fellings carried out by the tenant who carries out final fellings on the leased plot at his own expense; for the same wood harvested by forestry enterprises at the expense of budgetary allocations. Minimum payment rates for standing timber were approved by the Decree of the Government of the Russian Federation dated February 19. 2001 No. 127. They are used when releasing wood in the order of final felling and other felling in the forests of the Russian Federation. When harvesting wood from intermediate fellings, the price list rates are reduced by 2 times. Minimum rates are based on reimbursement of forestry costs, include land tax and consist of minimum rates for basic forest (forest-forming) species, differentiated by forest tax regions, and minimum rates for minor forest species. All minimum rates are also differentiated by groups of forest species, industrial and firewood, dividing industrial wood by size (wood size categories), as well as removal distance (timber tax categories). The distribution of forests according to forest tax categories is established by the executive authorities of the constituent entities of the Russian Federation on the proposal of the territorial forestry management bodies. The forests of the Russian Federation are distributed into 49 forest tax districts. In each forest tax district there are adm. districts to which the Crimea is attributed, respectively. forestry enterprises The amount of forest taxes and rent in the amount of the minimum payment rates for standing timber goes to the federal budget (40%) and the budgets of the constituent entities of the Russian Federation (60%). Part of the funds received by the budgets of the constituent entities of the Russian Federation is allocated accordingly. to the territorial forestry management body to finance the costs of forest reproduction in accordance with the standards determined by the regional forestry management body. To ensure financing of forest reproduction costs from the budgets of the constituent entities of the Russian Federation, state bodies. The authorities of the constituent entities of the Russian Federation can establish additional regulations. rates of forest taxes and rent for standing timber. A significant part of the costs of forestry management is financed from the federal budget (expenses for the maintenance of territorial forestry management bodies, national parks, for the implementation of measures to protect forests and combat forest fires, forest pests and diseases, forest management, etc. Events). Wood sold standing can be sold at auction (70% of additional forest tax revenues received at auction are used to finance forestry). Rates for the use of forest resources (except for timber) are established by state bodies. authorities of the constituent entities of the Russian Federation and local authorities. All proceeds from the use of these types of forest resources go to the budgets of the constituent entities of the Russian Federation and local budgets or directly to forestry enterprises. Forest fund areas may be granted by the Government of the Russian Federation as a concession to foreign legal entities for logging.