Finance Ministry posted on its website the bill "On making amendments to chapter  25.2 of the Tax Code of the Russian Federation and the Water Code of the Russian Federation".

As stated in the explanatory note to the bill, current rates of water tax have been established on the basis of economic indicators for the water industry, reduced to the level of 2004 and despite the occurring changes in economic conditions of the national economy, including the water industry has so far not reviewed. As a result of current rates of water tax is a dynamic decrease in real income of this tax to the federal budget of Russia.

At the same time tariffs for water supplied to consumers for the period from 2005 to 2009 increased by 6.2 times, which resulted in a significant reduction in the tax burden on economic agents operating on the use of water bodies.

In addition, this situation is not conducive to the interest of economic entities in the organization of water management, with the amounts of public subsidies to economic entities, the feasibility of which has no economic justification are increasing.

Thus, to reduce the level of tax burden users of water bodies in 2011-2013 to the level of effective tax burden of 2004 requires the indexation of tax rates of the water.

Taking into account the actual dynamics of change in the Consumer Price Index for the period 2005-2009 and forecast for 2010-2013, the rates of water tax for 2013 should increase to 2.16 times.

However, a one-time increase in the rates of water tax would have a negative impact on the economic status of economic entities and the Russian economy as a whole.

In this regard, the bill provides for a phased water tax indexation rates: from 1 January 2011 taking into account the factor 1.25 to the rates of water tax in force in 2010, from 1 January 2012 - assuming a ratio of 1.26 to the rates in the 2011, and January 1, 2013 - assuming a ratio of 1.27 to the rates of water tax, established in 2012 total fertility rate of indexation water tax will be 2.0.

Moreover, in order to prevent a sharp rise in utility tariffs rates of water tax for the fence / removal / water for drinking and domestic water supply in 2011 are not indexed. Increased rates of water tax proposed in 2012 to 1.26 times from 2013 to 1.27 times. Total fertility rates of water tax indexation for drinking and domestic water supply will be 1.6.

The bill provides for differentiated indexation rate water tax for various categories of water users to establish a differential tax burden on water users operating in various industries.

Water tax rates for the use of water areas, except for Rafting in the rafts and the purse, is proposed to increase 10 times: from 1 January 2011 to set rates, taking into account the coefficient of 2.15 to the rates of water tax in force in 2010, from 1 January 2012 r - assuming a ratio of 2.16 to the rates in 2011, and January 1, 2013, assuming a ratio of 2.17 to the rates of water tax, established in 2012.

In addition, in order to ensure rational use of water facilities bill established rates of water tax in respect of the fence / removal / water from water bodies for fish farming / fish filling liquid pond at a rate of 100 rubles per 1 thousand cubic meters of water diverted from a water body, respectively who subsequently assumed index.
The rates of water tax for water users, registering the water diverted from a water body, based on indicators of water measuring devices, provides for the application of the coefficient R = 0.95.

"Информресурс"