Шорников Д.В. Водный налог и плата за водопользование в РФ

Water Tax and Payment for Water Consumption in the Russian Federation

The article is devoted to the water tax and payment for water consumption in the RF. Nowadays there are two relatively independent mechanisms of payment for water consumption in Russia. One of them is the water tax. Water tax is applied to the water relations connected with the surface water objects arisen before the 1-st of January 2007 on the basis of license for water consumption (also to all relations connected with the consumption of subterranean water objects). Water tax is based on the RF Tax Code provisions. Payment for water consumption is applied to the relations in respect of the use of surface water objects which arose after the 1-st of January 2007 on the basis of the contract of water consumption. Rules of payment for water consumption are based on the provisions of the RF Water Code and the RF Government regulations.