Goryachenko, O. Yu., Markina, A. V. On Rates of Levies for Using Water Biological Resources

Abstract: Water biological resources are an important element of natural resources of Russia. Economic use of water biological resources involves a system of calculations between users and the state which on one hand is the owner of these resources, and on the other hand, bears the main burden of expenses on restoration of natural potential in the territory of Russia. In this regard, the present article is devoted to collection levies for using objects of water biological resources. The author of the article emphasizes the need to make necessary additions to the Tax code of the Russian Federation and Fishery Regulations for the Northern fishing basin set forth by the order No. 13. of the Russian Federal Fisheries Agency dated January 16, 2009. At the present time the Ministry of Agriculture of the Russian Federation together with the Russian Federal Fisheries Agency and other federal executive authorities studies a question of definition of a rate of levy for using the aforesaid water biological resource on the basis of the industrial quota ‘opilio crab’ in the Barents Sea established for 2014 (998.91 tons). Also the Government of the Russian Federation submitted for consideration the draft federal law “On modification of Article 333.3 of Part second of the Tax code” that includes an addition to the section ‘The Northern Basin (the White Sea, Internal Sea Waters, the Territorial Sea, the Exclusive Economic Zone of the Russian Federation and the Continental Shelf of the Russian Federation in the Laptev Sea, the Kara Sea and the Barents Sea and the Region of Svalbard Archipelago)’ establishing a levy for the opilio crab at the rate of 35 000 rubles. The Russian Federal Fisheries Agency finds it possible to agree on the presented project without remarks. Acceptance of the offered rate of levy would allow to carry out auctions on sale of shares of quotas for catching opilio crab. Thus the additional income of the budget of the Russian Federation would make about 400 million rubles.

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