FEE FOR THE USE OF FORESTS
Is levied in the form of forest taxes and rents. Earlier, the system of payments for the use of the forest fund included special deductions for the reproduction, protection and protection of forests.
The Government of the Russian Federation establishes a system of payments for the use of the forest fund, conditions and procedure for their collection. In addition, the Government of the Russian Federation establishes the minimum rates of payment for wood, let out on the vine.
Payments are the types of use of the forest fund, which require registration in accordance with the procedure established by law. Exceptions to this rule are established in Parts 6 and 7 of Art. 103, part 3st. LFSR.
The citizens' stay in the forests for recreation, collection of wild fruits, berries, nuts, mushrooms, other food products, medicinal and technical raw materials, participation in cultural, health-improving, tourist and
Sports activities, since this type of forest management does not require any permission.
Forest taxes are levied for all types of forest use. The amount of forest taxes is the main share of forest income, which includes:
1) the amount of forest taxes;
2) amounts received from the sale of timber and timber products abandoned (orphaned) in the forest by loggers after the expiration of their procurement and removal periods, as well as from the sale of timber and timber products seized from foresters;
3) amounts received from the sale of residential, industrial and economic buildings left by loggers after the end of the period of harvesting activities and the established term of their stay in the forest;
4) penalties for failure to comply with the deadlines for making payments for the use of the forest fund.
Payers of forest taxes are all users of the forest fund, with the exception of tenants, as well as persons who are granted benefits to pay them.
Forest taxes may be levied in the form of
Cash payments, part of the volume of forest resources extracted or other user-produced products, performance of work or provision of services. The form of filing forest taxes is determined in the authorization document for each object of use.
When leasing forest land plots, tenants pay a rent, the size, order, conditions and terms of entering which are determined by the lease agreement of the forest fund site.
The amount of rent depends on:
1) location of the leased forest area;
2) the quality and quantity of forest resources;
3) additional costs of the forest user for extended reproduction of the forest resource to be recovered (in some cases).
The legislator provides for the possibility of granting privileges to P. for use of the forest fund. They can be provided to forest users by rayon (city) authorities depending on specific conditions and targeted use of forest fund plots, as well as the financial situation of forest users.
In the Forest Code of the Russian Federation, a specific
The list of individuals and legal entities that are exempt from payments for the use of the forest fund for their own needs.
These include:
1) the participants of the Great Patriotic War, as well as citizens, on whom social guarantees and benefits of participants in the Great Patriotic War are extended;
2) invalids of I and II groups;
3) pensioners living in rural areas;
4) persons affected by natural disasters;
5) forced migrants;
6) peasant (farm) farms;
7) representatives of indigenous peoples.
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