Federal mineral extraction tax. Mineral extraction tax benefits

The Tax Code contains a variety of tax regimes, one of which is the mineral extraction tax. The legislation regarding such activities contains many different rules. To understand this issue, let’s consider the features of the mineral extraction tax and the procedure for its calculation.

Mineral extraction tax is a type of tax paid by business entities for the extraction of mineral resources. Only entities that have been issued a special license for the extraction of useful deposits have the right to carry out this activity.

After receiving a license, an individual entrepreneur or legal entity is required to register with the tax authorities in the place where mining will take place.

Mineral resources are considered the object of taxation, these include:

specially extracted resources from the bowels of the earth (ores, gas-forming substances, peat, coal, various types of oil and other types of deposits);
the result of recycled materials, in the form of recovered waste.

Taxable production can occur both on the territory of Russia and abroad.

Determining the tax base

The tax base represents the cost of extracted resources. The mineral extraction tax assumes the following approaches to determining the price of minerals:

Determination of the calculation of the tax base based on the prices of goods sold is applied in case of sale of a private enterprise for which mineral extraction tax is charged. And in the case when the enterprise does not have government subsidies to level the difference between the wholesale price of raw materials and its estimated cost.

Determining the tax rate

The mineral extraction tax rate is the price per conventional unit; a fixed estimate is individually accepted for each type of mineral. Based on the tax rate and base, payers, as well as the inspectorate, calculate the obligatory payment for conducting business activities.

Article 342 of the Tax Code of the Russian Federation has a list of rates applicable to different types of resources:

extraction of oil shale is paid at a rate of 4%;
ferrous metal ores at 4.8%;
mining of gold-bearing and bituminous rocks 6%;
for potassium salts the entrepreneur must pay 3.8%;
minerals for construction, sodium chloride, salt, nephelines and bauxites, mining minerals, radioactive metals are at a rate of 5.5%
all precious metals except gold are subject to payment of 6.5%;
mining of rare, non-ferrous ore metals is paid at a rate of 8%;
useful minerals are subject to payment of 7.5%.

The extraction of such rocks as oil, gas, various types of coal is estimated by weight and volume, entrepreneurs annually It is necessary to monitor current prices and clarify them before making the calculation.

For a number of minerals, a zero rate is provided, including offshore oil production, oil with particularly high viscosity, hydrocarbons from the Abalak, Bazhenov, and Domanik deposits.

The Tax Code has provisions allowing extractive activity entities to take advantage of deductions and benefits. These provisions are specified in Chapter 26 of the Tax Code of the Russian Federation. Deductions are provided for the coal and oil industries. However, it is quite difficult to use these provisions in practice due to many restrictions and requirements.

Complex mining conditions are taken into account, so organizations can reduce the payment amount based on decreasing base rate coefficients.

How to calculate the amount

Taxpayers calculate the tax on each mineral separately each month. To calculate the payment, the entrepreneur must calculate the current tax base, applicable rates and useful coefficient. Having determined all the necessary data, the business entity can begin calculations.

Basically, the tax payment amount is calculated by multiplying the base by the mineral rate.

MET calculation models

Tax calculation for oil and gas. The taxpayer sets the base based on the price at the time of production and checks the current production coefficient on the Federal Tax Service website. Next, the tax base is multiplied by the necessary coefficients.
Tax calculation for precious metals. This type of mineral is characterized by the use of a percentage of the cost of pure raw materials or the final price after entering the market. Having determined the exact tax base, it should be multiplied by the rate in accordance with the tax code.

The most widely used formula is the following: the total cost of the extracted material is multiplied by the tax rate. When making calculations, it is worth remembering to deduct the applicable VAT.

Calculation example:

During the reporting period, the enterprise produced silver ore in the amount of 10,000 tons. The market price of this ore is 650 rubles. VAT in this case will be 118 rubles. Having the basic numbers, the entrepreneur is guided by the following calculation method: 650 – 118 = 523. Then 532 * 10000 = 5320000. Next, we multiply the resulting figure by the rate 5320000 * 6.5% = 345800 rubles.

Filling out the declaration

The declaration is a form consisting of three sections. Plus, they come with an additional sheet for the Federal Tax Service employee to fill out. The mineral extraction tax declaration is a document reporting the taxpayer to the tax authorities. It is necessary to maintain a report every month; for late submission of a document, sanctions in the form of a fine may be applied to the business entity.

Such a report is submitted at the place where the work on PI extraction is performed. It indicates basic information about the enterprise, the assigned code for the extraction of specific minerals, the calculated amount of payment for the last reporting period, and the payment calculation itself is also attached.

Special lines must be filled in as follows:

the first section with information about the tax amount. The calculation results are entered at the very beginning, but it is more convenient to fill it out after filling out all the other items. Since the first section includes all the basic information from the subsequent paragraphs;
the second includes calculations for oil producers. These entities fill out all the basic information about the license, the prices of petroleum raw materials, and the specifics of its production;
the third section is for the gas industry. The cost of gas, transportation price, production conditions and other information are indicated;
The fourth point is provided for work on the sea shelf and similar fields. It displays the start of mining work, information about the extracted raw materials, the cost of the tax base and the corresponding calculations;
The fifth section is universal and applies to all remaining PIs. Just like the previous sections, it is filled in with basic information about the miner, license, raw materials, working conditions and current indicators;
the sixth is intended for entering data on the cost per unit of PI;
the seventh is for information about the coal industry.

Lack of activity during the reporting period does not relieve a person from fulfilling the obligation to report. In this case, the entrepreneur must generate zero reporting and send it to the tax service.

Subjects that have received a license and started mining should prepare for reporting only for the next month. The current high-tech time makes it possible to submit reports in electronic form. To do this, you must first register on the Federal Tax Service website.

Analyzing the above, we note that there are different approaches to calculating the tax base. The tax code also contains many rates designed for different types of raw materials. Before reporting to the tax office, an entrepreneur must fundamentally study the reporting features for his business.

For more information about the procedure for calculating tax, see the video below.

The mineral extraction tax (MET) was introduced in 2002, Ch. 26 of the Tax Code of the Russian Federation. The amount of revenue from the mineral extraction tax to the federal budget is very significant and ranks second after VAT. This is due to the fact that extractive industries make up a significant share of the Russian economy.

It should be noted that the mineral extraction tax performs not only a fiscal function, but also a regulatory one. Thus, to support the oil industry and stimulate the development of new provinces, the use of new technologies to increase oil recovery in traditional oil production regions, zero tax rates were introduced.

The existing procedure for calculating mineral extraction tax in oil and gas production takes into account the conditions for the development of mineral deposits - mineral extraction can be carried out from low-yield and high-water-cut oil wells using progressive extraction methods. Subsoil use is an objectively stage-by-stage (during the reproduction of the mineral resource base) and step-by-step (during the development of deposits) process, including regional geological research, prospecting, assessment, exploration, pilot-industrial exploitation, additional exploration, industrial mining of minerals. Financial and economic indicators of field development change during operation. The subsoil user bears the maximum costs at the initial stage of field development and the final stage of maintaining declining production. Therefore, economic incentives are needed at these stages of the oil production life cycle. Otherwise, the development and development of new fields either become ineffective or involve large financial risks. In this regard, payments for the use of subsoil must be different at each stage of reproduction of the mineral resource base and at each stage of deposit development, which, naturally, is impossible when a fixed tax rate is established. Therefore, adjustment factors have been introduced to the mineral extraction tax rate depending on the conditions of oil production.

FROM THE HISTORY

The legal nature of the mineral extraction tax relates to such revenue sources of the budget as regalia. Initially, regalia were defined as state-owned (state) enterprises, which included the so-called mountain regalia, including mining. Gradually, mountain regalia, without eliminating the private use of subsoil, acquired exclusively fiscal significance.

The very right of the state to levy taxes refers to the sovereign rights of the state, the so-called regalia in the broad sense, i.e. to the rights arising from the essence of the state and constituting an integral part of the supreme power, such as the right to create a court, establish responsibility for offenses, etc. In the narrow sense of the word, regalia are rights of a private law nature that are withdrawn from the sphere of acquisition by private individuals and taken exclusively into the hands of the state. The legal difference between regalia in the broad and narrow sense of the word is rooted in the nature of the morals that underlie the regalia. Regalia in a broad sense are based on the rights of public authority, regalia in a narrow sense are based on the assignment by the state of rights that, without prejudice to the sovereignty of the state, can belong not only to the state, but also to private individuals.

In France and Prussia already in the 19th century. there was a mineral extraction tax. In France it was called "permanent tax" and "proportional". At the same time, a constant tax was levied on the area occupied by the subsoil user, and a proportional tax was levied on income from mining. Moreover, the assessment of income was carried out by special committees on the basis of rules issued in 1874. In Prussia, according to the mining regulations of 1865, mining was subject to a 2% tax on gross income, which was assessed annually.

In England, "regional law was gradually reduced to police supervision of work in the mines and to the imposition of income tax on mining on a general basis, taking into account, however, that mining is inevitably predatory in nature: the extracted products do not increase again, and the exploited the area is depleted from year to year to the point of complete depreciation, so that part of the capital is certainly included in the income."

During the Soviet period, environmental rights were socialist, i.e. derived from the right of state ownership of subsoil, and was carried out through a system of state national economic plans. The use of natural objects, including subsoil, was free.

Reforms of the late 1980s - early 1990s. radically changed state and tax policies in the field of subsoil use. In Russian tax history, payment for subsoil use was introduced in 1991, after the Law of the Russian Federation of February 21, 1992 No. 2395-1 “On Subsoil” was adopted. At the same time, payments related to the use of natural resources, just like in Soviet times, were imperceptible to taxpayers and did not have a serious fiscal significance for the state.

Until 2001, the tax system included deductions for the reproduction of the mineral resource base, as well as numerous payments for natural resources established by the Law of the Russian Federation “On Subsoil” and included in the tax system. At the same time, the most important provisions of subsoil use taxation were of a framework nature and did not provide a clear definition of the main elements of taxation when calculating payments levied for the use of natural resources. Objects of taxation, tax bases, tax rates, tax benefits were established by interdepartmental instructions. For payments for subsoil use, tax rates were regulated in licensing agreements; in addition, the legislation on subsoil use allowed payments to the budget not only in cash, but also in kind, i.e. extracted minerals.

The mineral extraction tax consolidated the basic elements of taxation. Moreover, the concept of “mineral resource” used in the Tax Code of the Russian Federation differs from a similar concept used by the legislation on subsoil use. The concept of “mineral resource” used in the legislation on taxes and fees is broader than that used in the legislation on subsoil use. The fact is that many types of mining products can be produced from one mineral, quantitatively and qualitatively different from each other, which is not taken into account when maintaining the state balance of reserves.

It should be noted that the mineral extraction tax is quite often used in world practice in territorially small countries in which the natural differences between the deposits are insignificant, while Russia has a huge territory and the deposits are very different from each other.

In its economic essence, the mineral extraction tax is a mechanism for extracting absolute rent generated by subsoil use in those countries and in the event that the profitability of the overwhelming number of enterprises in the extractive industry is higher than the profitability of enterprises in other industries in a given country.

The use of rent for natural resources, in particular for the extraction of minerals, as a taxable base has the following advantages: 1) the calculation of taxes is simplified (rent is easier to assess than income);

2) taxation becomes more fair, since rent is non-productive income; 3) the rent tax distorts the economy less, since the tax is imposed on excess profits, not labor.

Thus, the establishment and implementation of the mineral extraction tax on January 1, 2002 streamlined the system of taxation of natural resources in Russia; taxes and numerous non-tax payments for the use of natural resources were legally separated, regulated not by the legislation on taxes and fees, but by the legislation on environmental management. The mineral extraction tax implemented the rent principle of taxation in this area.

Taxpayers MET in Art. 334 of the Tax Code of the Russian Federation are organizations and individual entrepreneurs recognized as users of subsoil.

Subsoil users are determined in accordance with the Law of the Russian Federation “On Subsoil”.

Tax Code of the Russian Federation in Art. 336 defines the following minerals as the subject of mineral extraction tax:

1) minerals extracted from the subsoil on the territory of the Russian Federation in a subsoil plot (including from hydrocarbon deposits) provided to the taxpayer for use in accordance with the legislation of the Russian Federation;
2) minerals extracted from waste (losses) of mining production, if such extraction is subject to separate licensing in accordance with the legislation of the Russian Federation on subsoil;
3) minerals extracted from the subsoil outside the territory of the Russian Federation, if this mining is carried out in territories under the jurisdiction of Russia (as well as leased from foreign states or used on the basis of an international treaty), on a subsoil plot provided to the taxpayer for use.

Wherein are not recognized as an object of taxation MET:

1) common minerals and groundwater not included in the state balance of mineral reserves, extracted by an individual entrepreneur and used directly by him for personal consumption;
2) mined (collected) mineralogical, paleontological and other geological collection materials;
3) minerals extracted from the subsoil during the formation, use, reconstruction and repair of specially protected geological objects that have scientific, cultural, aesthetic, sanitary, health or other public significance. The procedure for recognizing geological objects as specially protected geological objects that have scientific, cultural, aesthetic, sanitary, health or other public significance is established by the Government of the Russian Federation;
4) minerals extracted from the mine’s own dumps or waste (losses) and related processing industries, if, when extracted from the subsoil, they were subject to taxation in the generally established manner;
5) drainage groundwater not taken into account on the state balance sheet of mineral reserves extracted during the development of mineral deposits or during the construction and operation of underground structures;
6) coal bed methane.

The tax base The mineral extraction tax quantitatively expresses the subject of taxation. The tax base is also called the tax base, since the tax rate at which its amount is calculated is directly applied to it. Tax base for mineral extraction tax in accordance with Art. 338 of the Tax Code of the Russian Federation is determined by the taxpayer independently in relation to each mined minerals(including useful components extracted from the subsoil along the way during the extraction of the main mineral) as cost of extracted minerals, with the exception of dehydrated, desalted and stabilized oil, associated gas and natural combustible gas from all types of hydrocarbon deposits.

In relation to extracted minerals for which different tax rates are established or the tax rate is calculated taking into account a coefficient, the tax base is determined in relation to each tax rate.

Minerals in accordance with paragraph 1 of Art. 337 of the Tax Code of the Russian Federation recognizes the products of the mining industry and quarrying (unless otherwise provided for in clause 3 of Article 337 of the Tax Code of the Russian Federation), contained in mineral raw materials (rock, liquid and other mixture) actually mined (extracted) from the subsoil (waste, losses) , the first in quality to comply with the national standard, regional standard, international standard, and in the absence of these standards for a particular extracted mineral - the standard of the organization.

When determining the extracted mineral resource, the key point is that, regardless of the products actually sold by the taxpayer (including in the form of mineral raw materials, a product of a higher degree of technological processing, or a by-product formed during the production of the main product), products are recognized as mineral resources, contained in mineral raw materials that meets the quality standard. In addition, mineral resources are also recognized as products resulting from the development of a deposit, obtained from mineral raw materials using processing technologies that are special types of mining operations (in particular, underground gasification and leaching, dredging and hydraulic development of placer deposits, well hydraulic mining), as well as processing technologies classified in accordance with the license for the use of subsoil as special types of mining operations (in particular, the extraction of minerals from overburden rocks or enrichment tailings, the collection of oil from oil spills using special installations).

The concept of “mineral resource” used in the legislation on taxes and fees is broader than that used in the legislation on subsoil use. This is explained by the fact that from one mined mineral several types of mining products can be produced, quantitatively and qualitatively different from each other, which is not taken into account when maintaining the state balance of reserves.

The list of minerals that are taken into account on the state balance sheet is determined by the Procedure for placing mineral reserves on the state balance sheet and their write-off from the state balance sheet, approved by order of the Ministry of Natural Resources and Ecology of the Russian Federation dated September 6, 2012 No. 265. At the same time, for tax purposes in the Tax Code of the Russian Federation, useful minerals are called mined minerals.

Extracted mineral - minerals extracted from the subsoil on the territory of the Russian Federation, extracted from waste (losses) of mining production, as well as extracted from the subsoil outside the territory of the Russian Federation, recognized as an object of taxation under the mineral extraction tax.

The grouping of mined minerals by type is given in paragraph 2 of Art. 337 Tax Code of the Russian Federation. The list of minerals remains open, and to resolve the issue of recognizing a product as a mineral, it is necessary to be guided by the definition given in paragraph 1 of Art. 337 Tax Code of the Russian Federation.

Cannot be recognized as a mineral products obtained through further processing (enrichment, technological conversion) of minerals, which are products of the manufacturing industry.

When determining units of measurement of the amount of extracted minerals It should be borne in mind that if, for example, the cost of a unit of mineral resource is assessed in rubles per 1 ton, then the amount of mineral resource extracted is determined in tons. If the cost of a unit of mineral resource is assessed in rubles per 1 cubic meter. m, then the amount of minerals is determined in cubic meters.

In case of disagreements with the taxpayer regarding the definition of products from the extractive industries that are recognized as minerals for a specific deposit, the tax authority has the right to request the state mining supervision authorities about the products and quality standards that for a given deposit correspond to the technical design for the development of this deposit.

Amount of minerals extracted determined by the taxpayer independently. Depending on the extracted mineral, its quantity is determined in units of mass or volume. The amount of extracted minerals is determined by the direct (through the use of measuring instruments and devices) or indirect (calculated, based on data on the content of the extracted minerals in mineral raw materials extracted from the subsoil (waste, losses)) method, unless otherwise provided by the Tax Code of the Russian Federation. If it is impossible to determine the amount of extracted minerals using the direct method, the indirect method is used.

Applied by taxpayer method for determining the amount of extracted minerals is subject to approval in the taxpayer's accounting policy for tax purposes and is applied by the taxpayer throughout the entire mineral extraction activity and is changed only in the event of changes to the technical project for the development of a mineral deposit in connection with a change in the applied extraction technology.

Tax Code of the Russian Federation in Art. 340 states that estimation of the value of extracted minerals mineral resources is determined by the taxpayer independently in one of the following ways:

1) based on the taxpayer’s sales prices for the corresponding tax period without taking into account subsidies;
2) based on the taxpayer’s current sales prices for the extracted minerals for the corresponding tax period;
3) based on the estimated cost of extracted minerals.

If the taxpayer uses the first method of assessment, then the value of a unit of extracted mineral resource is assessed on the basis of revenue determined taking into account the taxpayer’s sales prices for the extracted mineral resource in the current tax period (and if there were none in the previous tax period), without taking into account subsidies from the budget to reimburse the difference between the wholesale price and the estimated cost.

In this case, revenue from the sale of extracted mineral resources is determined based on sales prices (reduced by the amount of subsidies from the budget), determined taking into account the provisions of Art. 105.3 of the Tax Code of the Russian Federation, excluding VAT (when sold on the territory of the Russian Federation and to member states of the Commonwealth of Independent States) and excise tax, reduced by the amount of the taxpayer’s delivery costs depending on the terms of delivery.

The third assessment method is used if the taxpayer does not sell the extracted minerals. With this method, the estimated value of the extracted mineral is determined by the taxpayer independently based on tax accounting data. In this case, the taxpayer applies the procedure for recognizing income and expenses that it applies to determine the tax base for corporate income tax.

Taxable period MET, i.e. the period during which the process of forming the tax base is completed and the amount of the tax liability is finally determined is set as a calendar month.

Tax rates according to mineral extraction tax are defined in Art. 342 of the Tax Code of the Russian Federation.

Procedure for calculating and paying mineral extraction tax. The amount of mineral extraction tax on extracted minerals is calculated as a percentage of the tax base corresponding to the tax rate. The tax amount is calculated at the end of each tax period for each mineral extracted. The tax is payable to the budget at the location of each subsoil plot provided to the taxpayer for use in accordance with the legislation of the Russian Federation. Moreover, if the amount of tax is not calculated in accordance with Art. 343 of the Tax Code of the Russian Federation for each subsoil plot where mineral extraction is carried out, the amount of tax payable is calculated based on the share of the mineral extracted at each subsoil plot in the total amount of mined minerals of the corresponding type. The amount of tax calculated for minerals mined outside the territory of the Russian Federation is subject to payment to the budget at the location of the organization or the place of residence of the individual entrepreneur

Deadlines for payment of mineral extraction tax. The amount of tax payable at the end of the tax period is paid no later than the 25th day of the month following the expired tax period.

It should be noted that the obligation to submit a tax return for mineral extraction tax taxpayers arises starting from the tax period in which the actual extraction of mineral resources began. The tax return is submitted by the taxpayer to the tax authorities at the location (place of residence) of the taxpayer. The tax return is submitted no later than the last day of the month following the expired tax period.

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Tax Law: textbook / ed. S. G. Pepelyaeva. M.: Yurist, 2005. P. 295.
Finance and taxes: essays on theory and politics. M.: Statute, 2004. P. 244.
Moiseenko M. L. Financial and legal regulation of federal taxes and fees, special tax regimes: textbook, manual / ed. I. I. Kucherova. M.: VPIA Ministry of Finance of Russia, 2012.
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Moiseenko M. A. Legal problems of taxation of oil production in Russia // Financial law. 2010. No. 1.

Mineral extraction tax - benefitsaccording to it are defined in the provisions of the Tax Code of the Russian Federation - in cases established by law, it is possible not to pay or to significantly reduce it. Let us consider the features of the corresponding mechanisms for reducing the payment burden on an economic entity extracting minerals in more detail.

What benefits are established for mineral extraction tax payers?

By benefits for mineral extraction tax payers it is legitimate to understand:

the possibility of not paying the corresponding tax in principle;
the opportunity to use a zero rate on mineral extraction tax;
the ability to use deductions for the relevant tax.

Let us consider in detail the essence of each of the noted preferences, which allows us to reduce the amount of tax payable.

Read about the deadlines established for the payment of mineral extraction tax in the material .

MET benefits: when you can avoid paying tax

Mineral extraction tax may not be paid in cases established by law:

1. If the extracted raw materials or mineral cannot be classified as objects of taxation (the list of minerals that are not considered objects of taxation under the mineral extraction tax is recorded in paragraph 2 of Article 336 of the Tax Code of the Russian Federation).

2. Individual entrepreneurs. This is possible if the following 2 criteria are simultaneously met:

the mineral is mined for the personal needs of the individual entrepreneur - that is, without further processing in production or resale;
the fossil belongs to the category of common ones.

The list of common minerals is fixed in the recommendations, which are approved by the order of the Ministry of Natural Resources of Russia dated 02/07/2003 No. 47-r. Such minerals include, in particular, ordinary sand, ASG (clause 2.2 of the recommendations).

3. Any economic entities, if they are extracting minerals that lie above the subsoil - that is, in the soil layer (preamble to the Law “On Subsoil” dated February 21, 1992 No. 2395-I). This is possible, for example, if the business entity is a construction company and in the course of work it extracts sand from the soil in a pit.

The criteria for determining the depth of the soil layer are not fixed in the federal legislation of the Russian Federation. But in many regional legal acts there is a rule according to which an economic entity that extracts minerals from the ground within a depth of 5 meters must not obtain a license for their extraction and thus become subject to the payment of mineral extraction tax. In turn, if minerals are extracted from greater depths, a license is required (for example, Article 15 of the Law of the Nizhny Novgorod Region “On Subsoil Use” dated November 3, 2010 No. 169-3).

Actually, the fact that an individual entrepreneur or legal entity has a license for the extraction of minerals is the only criterion for establishing the status of a mineral extraction tax payer for a particular person (letter of the Ministry of Finance of the Russian Federation dated October 8, 2013 No. 03-06-05-01/41901).

In turn, mining without a license is fined on the basis of the provisions of paragraph 1 of Art. 7.3 Code of Administrative Offenses of the Russian Federation. In addition, damage caused to nature must be compensated (Article 51 of the Law “On Subsoil” dated February 21, 1992 No. 2395-I).

MET benefits: zero rate

There is a fairly wide range of minerals for the extraction of which there is no need to pay mineral extraction tax due to the fact that a zero rate has been established for them.

The main list of these fossils is recorded in paragraph 1 of Art. 342 of the Tax Code of the Russian Federation. These include, in particular:

any minerals in terms of regulatory losses;
associated gas;
any minerals mined from deposits with substandard reserves,
super viscous oil;
natural gas, gas condensate produced on the Yamal and Gydansky peninsulas and used for the production of liquefied gas (subject to the volumes and timing of production meeting the criteria set out in subclauses 18 and 19 of clause 1 of Article 342 of the Tax Code of the Russian Federation);
oil and gas produced from deposits located in Russian-owned areas of the Caspian Sea (represented by the internal types of the Russian Federation, the territorial sea, the continental shelf of the Russian Federation, the Russian part of the seabed), provided that these deposits comply with the characteristics defined in sub-clause. 20 clause 1 art. 342 Tax Code of the Russian Federation;
oil that is produced from wells that meet the criteria set out in sub-clause. 21 clause 1 art. 342 Tax Code of the Russian Federation;
other cases recorded in paragraph 1 of Art. 342 of the Tax Code of the Russian Federation.

If we consider examples of other grounds for applying the zero rate, you can pay attention to the wording given in subparagraph. 11 clause 2 art. 342 of the Tax Code of the Russian Federation: tax rate 35 rubles. for 1,000 cubic meters m in the production of natural gas is assumed to be equal to zero if the sum of a certain indicator characterizing the cost of gas transportation and calculated using a separate method, with the product of three factors - the rate for gas, the base value of a unit of standard fuel, as well as the complexity coefficient of gas production, will be less 0.

MET benefits: deductions

The calculated amount of mineral extraction tax can be reduced by the taxpayer on the grounds reflected in Art. 343.1, 343.2 Tax Code of the Russian Federation.

In accordance with paragraph 1 of Art. 343.1 of the Tax Code of the Russian Federation, taxpayers mining coal can reduce the mineral extraction tax on expenses that are related to ensuring labor safety. In this case, instead of this benefit (if it is not applied), the taxpayer can include the corresponding expenses in those costs that are taken into account when calculating the income tax base.

In accordance with paragraph 3 of Art. 343.2 of the Tax Code of the Russian Federation, taxpayers extracting oil in Tatarstan and Bashkortostan have the right to count on special benefits established for black gold. Thus, if an oil company produces hydrocarbons in Tatarstan under a license issued before 07/01/2011, and also provided that the initial oil reserves in the field are 200 million tons or more as of 01/01/2011, a deduction is applied, calculated in millions of rubles according to the formula , defined in paragraph 3 of Art. 343.2 Tax Code of the Russian Federation.

The deduction can be applied within the tax period from 01/01/2012 to 31/12/2018.

In addition, the mineral extraction tax payer can apply another deduction - in the form of a reduction in the tax base (determined based on the cost of the mineral) for the mineral, which is sold on the market, for the costs associated with the delivery of the corresponding product to the consumer. The procedure for applying this deduction is regulated by Art. 340 Tax Code of the Russian Federation.

Results

Mineral extraction tax benefits include the opportunity to:

do not pay this tax at all;
enjoy a zero rate on it;
apply deductions.

At the same time, the grounds for non-payment of mineral extraction tax, defined for individual entrepreneurs and legal entities, differ in some cases.

Object of taxation for mineral extraction tax- an element of the corresponding tax, which in a number of cases can be correctly determined only if the norms of federal and regional legislation are consistently applied. Let us consider this specificity of the legal regulation of mineral extraction tax in more detail.

Object of mineral extraction tax: definition according to the Tax Code of the Russian Federation

Strictly speaking, the concept of “object of taxation” in the context of mineral extraction tax is fixed at the level of a separate legal category. In Art. 336 of the Tax Code of the Russian Federation states that the relevant object may be:

1. Mineral resources that are mined on the territory of Russia in a deposit provided for use to an economic entity in accordance with the legislation of the Russian Federation. In practice, this means that the business entity obtains a license (we will discuss its significance below).

2. Minerals that are extracted from production waste, if this extraction must be licensed in accordance with the law.

3. Minerals extracted from the bowels of the Earth in territories located abroad, but in the jurisdiction of the Russian Federation - for example, arising on the basis of the right to lease a deposit by an economic entity registered in Russia.

Read about the rates applied when calculating mineral extraction tax in the material .

What is meant by mineral resources according to the Tax Code of the Russian Federation?

Minerals that can be considered as an object of mineral extraction tax are recognized as:

1. Products of a mining enterprise, including those obtained at the stage of quarrying, contained in mineral raw materials extracted from the subsoil, and corresponding to the state, international or internal corporate standard (clause 1 of Article 337 of the Tax Code of the Russian Federation).

In turn, manufacturing products obtained through further processing (through enrichment or technological processing) of a mineral are not recognized as mineral resources.

2. Raw materials or minerals listed in a broad list in paragraph 2 of Art. 337 Tax Code of the Russian Federation. These are well-known minerals - oil, gas, coal, metals, etc.

3. Products that are the result of the development of deposits, as well as those produced from mineral raw materials using technologies that correspond to special types of work for the extraction of raw materials or minerals. Such as, for example, underground gasification, hydraulic development of placer deposits, leaching and other processing technologies.

On the one hand, the essence of the object of taxation within the framework of the mineral extraction tax is clearly enshrined in federal legislation at the level of the Tax Code of the Russian Federation. On the other hand, the practical application of the norms we have considered may require the use of other legal acts with less legal force, but necessary from the point of view of the correct definition of the relevant object.

What mineral resources are recognized as subject to taxation under the mineral extraction tax?

The main nuance characterizing the determination of the object of taxation under the mineral extraction tax is that the very fact that any entity extracts raw materials or minerals of natural origin from deposits does not necessarily mean that the corresponding raw materials or mineral will actually be recognized as the object of the mineral extraction tax, despite the fact that they meet the criteria , enshrined in Art. 336, 337 Tax Code of the Russian Federation.

The object of taxation under the mineral extraction tax is, first of all, raw materials or minerals extracted by persons officially recognized as payers of the mineral extraction tax. These persons can be represented by individual entrepreneurs or legal entities that are users of subsoil on the basis of a license (letter of the Ministry of Finance of the Russian Federation dated October 8, 2013 No. 03-06-05-01/41901).

The obligation to obtain a license for the extraction of raw materials or minerals arises for business entities that extract raw materials or minerals from deposits located at a depth below the soil layer (preamble to the Law of the Russian Federation “On Subsoil” dated February 21, 1992 No. 2395-I). In practice, this obligation is most often established for companies that extract raw materials or minerals from a depth of more than 5 meters - the corresponding indicator is fixed in many regulatory acts of the regions of the Russian Federation, for example in Art. 15 of the law of the Nizhny Novgorod region “On subsoil use dated November 3, 2010 No. 169-3.

It is worth noting that regulations at the federal level do not establish criteria for determining the depth of the soil layer or standards similar to those enshrined in Law No. 169-3.

If an individual entrepreneur or organization extracts raw materials and minerals from deposits without a license, their activities will be grounds for the imposition of a fine in accordance with the provisions of paragraph 1 of Art. 7.3 Code of Administrative Offenses of the Russian Federation. They will have to compensate for the damage caused to nature (Article 51 of Law No. 2395-I of February 21, 1992).

If a raw material or mineral is mined by an individual entrepreneur (in this case, these objects belong to the category of common ones and are used by individual entrepreneurs not for commercial activities, but for personal purposes), the mineral extraction tax on these raw materials or minerals is not paid (clause 2 of Article 336 of the Tax Code of the Russian Federation) . You can find out which minerals are common by reading the recommendations approved by Order No. 47-r of the Ministry of Natural Resources of Russia dated 02/07/2003.

In addition, in sub. 2-6 p. 2 tbsp. 336 of the Tax Code of the Russian Federation directly lists other types of raw materials and minerals that cannot be considered as an object of taxation within the framework of the mineral extraction tax.

Results

Thus, the object of taxation under the mineral extraction tax is a mineral that:

extracted by the holder of a license to extract raw materials or minerals from the bowels of the Earth;
extracted in Russia or in territories that are under the jurisdiction of the Russian Federation (extracted from production waste, provided that this extraction is also licensed);
is subject to mineral extraction tax on the grounds established in the Tax Code of the Russian Federation (in particular, it is not common, given that it is extracted by individual entrepreneurs for their own needs).

The norms establishing the criteria for determining the objects of taxation are fixed in the Tax Code of the Russian Federation, supplemented by the norms of regional acts, and also explained in a number of by-laws.

Mineral extraction tax one of the “youngest” taxes in Russia. It was put into effect with the adoption of Chapter 26 of the Tax Code on January 1, 2002. At the same time, the previously existing deductions for the reproduction of the mineral resource base and some payments for the use of subsoil, as well as for oil, were abolished.

Payers of mineral extraction tax(MET) are and recognized by subsoil users. In accordance with the Law “On Subsoil,” subsoil users can be business entities, including participants in a simple partnership, foreign citizens, and legal entities, unless federal laws establish restrictions on the provision of subsoil for use. Subsoil may be provided for use (see Article 6 of the Federal Law “On Subsoil”) for:

regional geological study, including regional geological and geophysical work, geological surveys, geotechnical surveys and other work aimed at the general geological study of the subsoil and other work carried out without significantly compromising the integrity of the subsoil;
geological study, including searches and assessment of mineral deposits and other work not related to mining;
exploration and mining;
construction and operation of underground structures not related to mining;
the formation of specially protected geological objects that have scientific, cultural, aesthetic, sanitary, health and other significance;
collection of mineralogical, paleontological and other geological collection materials.

As can be seen from the list above, only one type of subsoil use can form an object of taxation, namely, mining.

Object of taxation(Article 336 of the Tax Code) are:

minerals extracted from the subsoil on the territory of Russia on a subsoil plot provided to the taxpayer for use in accordance with Russian legislation;
minerals extracted from mining waste, if such extraction is subject to separate licensing;
minerals extracted from the subsoil outside the territory of the Russian Federation, if this extraction is carried out in territories under the jurisdiction of the Russian Federation, as well as in territories leased from foreign states or used on the basis of an international treaty.

Thus, when determining the object of taxation, the key concept is “extracted mineral resource”. Extracted minerals are products of the mining industry and quarrying, contained in mineral raw materials (rock, liquid and other mixture) mined (extracted) from the subsoil (waste). These products are the first in quality to comply with the state standard of the Russian Federation, or other standards (industry, regional standards, international or enterprise standards, if there are no others). Products obtained through further processing (enrichment) of a mineral cannot be recognized as a mineral resource, since they are already considered products of the processing industry.

Taxpayers often have certain difficulties when classifying a mined mineral as a specific type of mineral in accordance with established standards. As follows from the text of Art. 337 of the Tax Code, the basis for classifying a mineral as a specific type is, firstly, state, secondly, regional, thirdly, international, and only, fourthly, quality standards established by the mining organization itself. The order in which the specified types of standards are listed indicates the sequence of their application. Thus, one can turn to regional standards only if there are no state standards, and to enterprise standards only if there are no state, regional, or international ones.

This approach to the definition of “extracted mineral resources” means that enterprises carrying out the entire complex of operations for the extraction of mineral resources, their enrichment and further processing and selling not the products of the mining industry, but processed raw materials, must, for tax purposes, use special methods for determining the cost and volumes of actually extracted minerals.

The main types of extracted minerals for tax purposes (Article 337) include:

anthracite, hard and brown coals, shale;
peat;
hydrocarbon raw materials (oil, gas condensate, flammable natural gas);
ores of ferrous and non-ferrous metals, rare metals, multicomponent ores;
mining chemical non-metallic raw materials;
natural diamonds and other precious stones;
natural salt and pure sodium chloride;
groundwater containing minerals or natural medicinal resources;
raw materials of radioactive metals and some other types of minerals.

The following are not recognized as objects of taxation by the mineral extraction tax:

common minerals and groundwater not listed on the state balance sheet of minerals, extracted by an individual entrepreneur and used directly by him for personal consumption;
mined mineralogical, paleontological and other geological collection materials;
minerals extracted from the mine's own dumps or waste and related processing industries, if they were previously subject to taxation during their extraction, and some other objects.

The tax period for paying mineral extraction tax is one calendar month.

The tax base for the mineral extraction tax is determined for each type of mineral separately, either as the cost of the extracted mineral, or as the volume of the extracted mineral in physical terms. Mineral extraction tax rates are set depending on the type of mineral as specific or ad valorem. Thus, for most minerals, ad valorem tax rates are established, while for oil and natural gas - specific ones.

The Tax Code of the Russian Federation establishes the following tax rates for the extraction of mineral resources (see Article 341 of the Tax Code).

Today, Russian legislation actually operates with four models for calculating this tax. The difference between the models is related to the procedure for determining the tax base and the nature of the established tax rates.

First model- the general scheme described in Chapter 26 of the Tax Code, under which the overwhelming number of minerals (according to the list of types) falls. Under this model, the tax base is defined as the cost of the extracted mineral, and tax rates are set as ad valorem.

Second model— taxation of natural gas, which involves the assessment of the extracted mineral in physical meters (cubic meters) and the application of a specific tax rate to it.

Third model- an exception provided for in Chapter 26 of the Tax Code for precious metals. Under this model, the tax base is determined either as the cost of precious metals, estimated based on the sales prices of a chemically pure product or based on the prices of actual sales (when mining nuggets) and in both cases an ad valorem tax rate is applied.

Finally, fourth model- provided for by the Tax Code for oil production. With this model, the tax base is determined in natural physical units (tons) and a specific tax rate is applied to it, adjusted by two coefficients Kts and Kv. With a certain degree of convention, such a rate can be defined as a specific floating rate.

For the three indicated models, there are differences in the definition of such essential elements of tax as the procedure for forming the tax base and establishing the tax rate. All other elements of tax for them are the same and are established by the Tax Code.

An important element of taxation for the extraction of mineral resources is the quantity of extracted minerals and the procedure for determining it (quantity). Thus, it establishes how the amount of extracted mineral resources should be determined and what is the procedure for determining the value of all extracted mineral resources (Article 339 of the Tax Code).

The amount of minerals can be determined either directly or indirectly. When using the direct method, the amount of extracted minerals is determined directly through the use of measuring instruments and instruments (weight, volume of extracted resource). The indirect method is to determine the volume of the extracted mineral resource by calculation, based on data on the content of the extracted mineral resource in the total volume of extracted mineral raw materials. The indirect method is used in cases where the direct method is not possible.

In accordance with the assessment of the value of a mineral, it can be determined by one of three methods.

First method involves the use of the taxpayer's current sales prices for mineral resources for the corresponding tax period, without taking into account received government subsidies. Second method is similar to the first and is applied in cases where there are no government subventions. For these methods, sales revenue is determined without accounting (for sales in the Russian Federation). Sales proceeds are also reduced by the taxpayer’s expenses for delivering products to the consumer (if, in accordance with the supply agreement, transportation costs are borne by the supplier). The amount of costs for delivering products to the consumer, which can be deducted from sales proceeds, in particular, includes the costs of paying customs duties and fees for foreign trade transactions, costs of delivering or transporting products, costs of compulsory insurance of transported products and some others.

Third method involves determining the cost of the extracted mineral using a calculation method. This method is used in cases where in the tax period there was no fact of sale of the extracted minerals and therefore it is impossible to use the actual sales prices. In this case, the estimated value of the extracted minerals is determined. For this purpose, all expenses incurred in connection with production are taken into account. In particular, material costs, labor costs, depreciation amounts accrued on property associated with the extraction of minerals, costs of repairing relevant equipment, costs of developing natural resources and some other types of costs associated with the extraction of the mineral resource being assessed. The list of these expenses is established by clause 4 of Article 340 of the Tax Code of the Russian Federation.

Let's consider the second and third assessment methods using conditional examples (first model).

Example 1. Let’s assume that iron ore is mined in one subsurface area. The production volume for the past tax period amounted to 5 thousand tons. Let’s assume that the wholesale selling price of iron ore is 400 rubles. per ton, including VAT 61 rub. Transportation of products in accordance with the contract was carried out at the expense of the buyer. There were no government subsidies. The tax base for mineral extraction tax in this tax period will be: 5 thousand tons * (400-61) rub. per ton = 1695 thousand rubles. At a tax rate of 4.8% (see Table 18), the tax amount will be 81.36 thousand rubles.

Example 2. Let’s assume that ABV JSC mines potassium salts and sodium chloride in one area. Since taxation of these two types of minerals is carried out at different rates (Table 18), it is necessary to determine the tax base for each mineral separately. Let us assume that no products were sold either in the current or in the previous tax period. The total amount of expenses amounted to 72 thousand rubles. 150 tons of salts were extracted, including 45 tons of potassium salt and 105 tons of sodium salt. Mineral extraction tax rates are 3.8% for potassium salt and 5.5% for sodium chloride.

In this case, the total cost is distributed between the two mined minerals in proportion to the share of each of them in the total production. Thus, potassium salts account for 30% (45 t/150 t) of expenses or 21.6 thousand rubles, and sodium salt accounts for 70% (105 t/150 t) of expenses or 50.4 thousand rubles.

Thus, the amount of mineral extraction tax will be:

for potassium salt: 21.6 thousand rubles. * 0.038 = 0.82 thousand rubles;
for sodium salt: 50.4 thousand rubles. * 0.055 = 2.77 thousand rubles.

An independent problem is the determination of the cost of mined precious metals extracted from primary (ore), alluvial and technogenic deposits (the third of the models we have identified). The assessment of the tax base in this case is made based on the sales prices of chemically pure metal without taking into account, reduced by the costs of its refining and delivery to the recipient (Article 340 of the Tax Code). Thus, the Tax Code of the Russian Federation actually makes an exception from the general procedure for determining the tax base for precious metals. Let us emphasize once again that for all other types of minerals, the tax base is assessed on the first product and cannot be assessed on products of further processing (enrichment). And for precious metals, the assessment is made on products of a higher degree of technological conversion.

A significant difference in the procedure for determining the tax base for precious metals is due to the fact that in the Law “On Precious Metals and Precious Stones” the extraction of precious metals is understood as their extraction from primary (ore), alluvial and technogenic deposits with the production of concentrates and other intermediate products containing precious metals. metals. Based on this definition, already in the Tax Code it is necessary to determine a different procedure for forming the tax base (and partly a different object of taxation) for the group of precious metals in order to avoid contradictions between regulations.

In this case (precious metals), the cost of a unit of extracted mineral is determined as the product of the share (in natural measures) of the content of chemically pure metal in a unit of extracted mineral and the cost of a unit of chemically pure metal. In this case, the cost of a unit of chemically pure metal is reduced by the taxpayer’s expenses for refining and delivery of products to the recipient.

Let's explain this with an example.

Example 3. Let's assume that the AAA gold deposit produced 700 kg of gold alloy. When processing it at the refinery, 428 kg of gold was obtained. The percentage of product yield from the gold-containing alloy was: (428 kg / 700 kg) * 100% = 61.1%.

Let’s assume that the cost of refining 1 gram of alloy is 70 kopecks.

During the reporting period, the taxpayer sold 420 kg of gold at a 2.5% discount on the exchange price. Transportation of products in accordance with the contract was carried out at the expense of the buyer. The exchange price for gold in the period under review was 365 rubles. for 1 gram.

Let us determine the sales price of gold by the taxpayer, taking into account refining costs:

(365 rub. * (1 - 0.025)) - 0.7 rub.) = 355.175 rub. per gram.

Let's determine the tax base for mineral extraction tax:

420 kg * 355175 rub. per kg * 0.611 = 91145008.5 rub.

The mineral extraction tax rate for gold mining is 6% (Table 18). Thus, the amount of mineral extraction tax payable to the budget by taxpayer AAA at the end of the tax period will be: RUB 91,145,008.5. * 0.06 = 5468700.51 rub.

The Tax Code establishes a special procedure for imposing mineral extraction tax on unique nuggets of precious metals. The tax base in this case is determined based on actual sales prices (third model option B in Table 18).

Unique nuggets that cannot be processed are counted separately and are not included in the calculation of the total amount of mined minerals. Evaluation and certification of unique nuggets is carried out by the State Fund, and the same organization buys some nuggets. Nuggets not purchased by the State Fund are returned to the organizations that mined them or sold at auction. In this case, the contractual (or auction) price of a nugget cannot be lower than the value of the precious metal contained in it (the price is determined according to world market prices in force at the time of concluding the purchase and sale agreement).

If the nuggets mined by the organization are not unique, then they can be sold at negotiated prices by the mining organizations themselves (in the manner established by Russian legislation). If the nugget cannot be sold, the organization can send it for refining and in this case takes it into account as part of the total amount of mined minerals.

Since mined mineralogical, paleontological and other geological collection materials are not recognized as objects of taxation by the mineral extraction tax, nuggets intended for the formation of mineralogical collections are not subject to taxation.

Let us now consider the fourth of the mineral extraction tax models we have identified, which is used in the taxation of oil production.

The amount of minerals extracted in this case is determined, as described above, in a direct way. The tax rate is set as specific - in the amount of 419 rubles per ton and is subject to application with a coefficient characterizing the dynamics of world oil prices (Kts) and an adjustment factor Kv (in some cases). The assessment is carried out for the Urals grade of oil (this is the grade of oil produced in Russia).

Coefficient Kts is determined quarterly by taxpayers independently using the formula:

Kc = (C - 15) * P/261,

C— average price level for the Urals oil grade for the tax period in US dollars per barrel;
R— the average value for the tax period of the US dollar to ruble exchange rate established by the Central Bank of the Russian Federation. The average exchange rate is determined by the taxpayer independently as the arithmetic average of the exchange rate established by the Central Bank of the Russian Federation for all days in the corresponding tax period.

The coefficient Kv characterizes the degree of depletion of reserves of a particular subsoil plot and is also determined by the taxpayer independently. If the degree of depletion of reserves ( N/V) of a specific subsoil area is greater than or equal to 0.8 and less than or equal to 1, coefficient Kv calculated by the formula:

Kv = 3.8 - 3.5 * N/V,

N- the amount of accumulated oil production in a specific subsoil area (including production losses) according to the state balance of mineral reserves approved in the year preceding the year of the tax period;
V— initial recoverable oil reserves, approved in the prescribed manner, taking into account the increase and write-off of oil reserves in accordance with the data of the state balance of mineral reserves as of January 1, 2006.

If the degree of depletion of reserves in a particular subsoil area exceeds 1 , coefficient Kv is taken equal to 0,3 . If the degree of reserve depletion is less than 80%, then the coefficient Kv takes a value equal to one. In fact, the use of such a scheme for calculating the coefficient Kv allows organizations producing oil in long-developed and significantly depleted subsoil areas to use a coefficient that reduces the overall mineral extraction tax rate.

Thus, the amount of mineral extraction tax on oil should be calculated as follows:

∑MET = V*419*Kc*Kv, Where V— volume of oil produced in the tax period.

Establishing the mineral extraction tax rate on oil as specific with automatic indexing depending on the dynamics of world prices for this product allows, in the event of a steady increase in oil prices (which took place during 2002 - 2007), to increase the revenues of this tax to the budget, in the event of a fall in oil prices. oil (which took place in 2008 - 2009), on the contrary, reduce the actual tax rate.

Thus, if at the end of a certain tax period the average price level for Urals oil was 58.1 US dollars per barrel, and the exchange rate was 32 rubles. per dollar, then the coefficient increasing the tax rate will be:

Kc = (58.1 - 15) * 32/261 = 5.16

This means that at the above world oil prices and the dollar exchange rate, the actual mineral extraction tax rate will be 2162.75 rubles/t.

It is necessary to pay attention to the fact that when the price of Russian oil drops below $15 per barrel, the mineral extraction tax is actually not paid - the coefficient becomes negative.

Mineral extraction tax is payable to the budget at the location of the subsoil plot where mining is carried out. It is at the location of the subsoil plot provided to the taxpayer for use that the taxpayer must register for tax purposes (Article 335 of the Tax Code).

The location of the subsoil plot granted for use is recognized as the territory of the subject (subjects) of the Russian Federation on which the subsoil plot is located. If a subsoil plot is located on the territory of two or more constituent entities of the Russian Federation, then the total amount of tax should be distributed among the constituent entities of the Federation in proportion to the share of minerals extracted in the territory of each region in the total volume of production. However, this does not mean that the entire tax amount is credited to the subfederal budgets.

The mineral extraction tax, being a federal tax, goes to both the federal budget and the budgets of the constituent entities of the Federation. The following procedure for the distribution of mineral extraction tax has been established:

As noted above, the mineral extraction tax was introduced on January 1, 2002 and immediately became the main payment for the use of natural resources. Thus, at the end of 2009, its share accounted for more than 90% of all resource payments and 7.9% of all revenues of the consolidated budget of Russia.