24.04.04

Previously the use of natural resource took place without compensation due. Auctions were held to sell the quota for the use of water resources. Since 2003 the question of quotas and duties assessment has been brought under the administrative (Chapter 25 of the Tax Code).

The Ministry is convinced that it is necessary to make people understand that there is a price for everything. Already, all of the administrative materials have been developed, including those related to control, but they not publicly accessible, i.e. they are only for official use. In 2003 the combined budget from these duties increased to 9.6 billion rubles, 6.6 billion of which were transferred to the federal budget. The budget will receive 1.2 billion rubles for the first quarter of this year according to estimates.

There were also questions regarding changes in the corporate property tax discussed at the conference. Mr. Fedorov noted that a big problem is the different property tax returns that exist in the regions (RF). This is particularly troublesome to taxpayers with subdivisions all over Russia. Tax benefits were addressed as well. It was clearly stated that while there is a list of these benefits, it is not complete and exclusive, meaning that regions may add to it independently within the regional framework.

Interesting commentaries were given regarding benefits granted to highways deemed significant on a federal level, railways, pipelines, heating networks, and companies working with the electricity grid. According to officials, the benefits have no doubt been taken into consideration, but at present they are still working to define which roads are “significant on a federal level.” Then there will be no breaks given this quarter. “Yet when the list is approved, it will be possible to try and recover the benefits allowed by the law.”