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

• 영문명: Water Tax and Payment for Water Consumption in the Russian Federation
• 발행기관: 충북대학교 법학연구소
• 저자명: Shornikov Dmitry
• 간행물 정보: 『과학기술과 법』제5권 제1호, 225~240쪽, 전체 16쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2014.06.30

영문 초록

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.

목차

Ⅰ. Введение.

Ⅱ. История вопроса.

Ⅲ. Водный налог.

Ⅳ. Плата за пользование водными объектами.

Ⅴ. Заключение.

Литература

키워드

water tax payment for water consumption Tax Code of the RF Water Code of the RF RF Government regulations