Legal encyclopedia. The letter a

RENTAL FEE FOR THE USE OF THE FORESTRY FUND

- fee, levied under a lease agreement for the tenant's use of a forest fund.

The amount of the rent, the procedure, conditions and terms of its introduction are determined by the lease agreement of the forest fund site.

The rent is established on the basis of rates of forest taxes. The amount of rent and the size of forest taxes depend on the economic and geographical conditions of the leased forest estate, the quality and quantity of forest resources. Rent may include additional costs

Forest users to the expanded

Reproduction of the forested resource.

The subject of rent is the potential volume of harvesting of forest resources. According to most resources, the annual rate of rent per 1 ha of the area of ​​the leased forest area is established on the basis of its potential

Productivity, and for logging - 1 cubic meter. M.

In the absence of inflation, the value of the rates may be unchanged throughout the lease term. In the conditions of inflation, the rate is subject to periodic review, determined depending on the rate of change of the minimum rates of forest taxes on the corresponding forest resources, established by the license for the timing of the rent payment, the nature of the use of the site.

Forest taxes and rents are divided between the federal budget and the budget of the subject of the Russian Federation. Part of forest taxes and rent payments to the federal budget are exempted from the subjects of the Russian Federation, where the estimated felling area for felling for main use does not exceed 1 million cubic meters. M. Part of the funds coming to the budgets is directed to the reproduction of forest resources.

Deductions are a source of financing for forestry:

Reforestation, forest care, fire and forest protection measures, forest melioration, construction of forestry

Roads, forest management, design and survey work, maintenance

Territorial management bodies of the Federal Forest Service of Russia, other arrangements for the organization of reproduction, protection and protection of forests. They are forest users on the cost of production of wood own billet, sold, recycled or

Consumed by them for their own needs in the current month.

Payers are enterprises and organizations of all organizational and legal forms that are legal entities, including enterprises with foreign investment, citizens who harvest timber in the forest fund of the Russian Federation.

Do not make payments to institutions, organizations, leading forestry, as well as the population in the procurement of wood for heating homes.

Deductions are made from the cost of wood own billet:

A) sold in round form and whips in accordance with consumer prices agreed with consumers, excluding the tax on added

The cost.

When delivering timber for export, its value is determined in rubles by the current foreign exchange rate at the time of execution of the transaction. In calculating the amount of deductions for the supply of timber for export, the cost of wood "franco-wagon (ship) station (quay) of departure" is taken.

"Freight car (ship) station (quay) departure" - the calculation of the deductions includes the cost of timber at the time of its loading into wagons or ships from (or near) the warehouse of the timber supplier.

For enterprises that exchange wood within the country, its value is determined based on the selling prices (at the time of the transaction) of this enterprise.

For enterprises implementing or directly exchanging their own timber at prices not higher than their prime cost, its cost is determined on the basis of market prices for the sale of timber of similar quality used at the time of the transaction;

B) a reclaimed forest user;

C) consumed by the forest user for own needs.

The cost of processed wood, as well as wood consumed for own needs, is determined by the average selling prices of the respective assortments at the forest user in the reporting month, excluding the prices of wood supplied for export. Depending on the method adopted at the enterprise for determining revenue from the sale of products, the moment the transaction is executed is: the date of receipt of funds for goods in bank accounts (at the enterprise cash desk) or exchange goods or the date of shipment.

The payer will determine the amount of payable deductions independently based on the value of the wood of its own procurement and the established rate of deductions. The first installment fee is paid before the release of the logging ticket irrespective of the start date of cutting the logging site. The amount of deductions is determined from the cost of timber according to the current prices for round timber and firewood at the time of issue of the logging ticket. The amount of the first installment is calculated by dividing the calculated amount of deductions by the number of months of development of the cutting area provided for in the logging ticket. The fact of payment is fixed by the agency releasing

Wood, by registering receipts for payment.