The material was prepared by a group of consultants-methodologists of CJSC "BKR-Intercom-Audit"

GENERAL PROVISIONS

Article 358 of the Tax Code of the Russian Federation provides a list of vehicles that are subject to transport tax. In fact, this list includes vehicles for which the tax on vehicle owners and the tax on property of individuals were previously paid. By means of transport, one can distinguish three groups objects of taxation:

• vehicles;
• water vehicles (motor ships, yachts, sailing vessels, boats, motor boats, towed vessels and others);
• air vehicles (airplanes, helicopters and others).

All of the above vehicles must be registered in the manner prescribed by law. Before state registration they are not subject to taxation.

"In accordance with the provisions of Article 11 of the Code, the institutions, concepts, terms of the civil and other branches of the legislation of the Russian Federation used in the Code are applied in the sense in which they are used in these branches of legislation, unless otherwise provided by the Code. At the same time, specific concepts and terms of the legislation on taxes and fees are used in the values ​​determined in the relevant articles of the Code.

The concept of "vehicle" for the purposes of applying Chapter 28 of the Code is defined by Article 358 of the Code. According to this article of the Code, vehicles are understood, in particular, as cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, motorized sledges, motor boats , jet skis, non-self-propelled (towed vessels) and other water and air vehicles.

In the case under consideration, it must be taken into account that the concept of "vehicle", used in Chapter 28 of the Code, is broader than that established by the All-Russian Classifier of Fixed Assets OK 013-94 (OKOF) (code 15 0000000 "Means of Transport"), and is used only for tax purposes. This position is confirmed by the fact that, in accordance with clause 2 of Article 358 of the Code, tractors and self-propelled combines registered only for agricultural producers and which, in accordance with the above-mentioned Classifier, are accounted for under code 14 0000000 "Machinery and equipment" are excluded from the object of taxation by transport tax. ". However, tractors and combines registered to other categories of individuals and legal entities are considered in this case as vehicles for tax purposes.

Thus, OKOF can be applied for the purposes of transport tax only subject to the norms established by Chapter 28 of the Code.

In accordance with the OKOF, tractors are classified as "Machinery and Equipment", which is the basis for recognizing them as vehicles for the purposes of applying Chapter 28 of the Code and, accordingly, the object of transport taxation under the category "other self-propelled vehicles, machines and mechanisms on pneumatic and caterpillar track". Pneumatic hydraulic lifts should also be included in this category of vehicles.

Not subject to taxation in relation to all types of vehicles:

1. Vehicles owned by federal executive authorities on the right of economic management or operational management, for which military and (or) equivalent service is provided for by law. At the same time, military service is understood as a special type of federal public service performed by citizens in state structures, the list of which is given in Article 2 of the Federal Law of March 28, 1998 No. 53-FZ "On military duty and military service":

"Article 2. Military service. Servicemen

Military service is a special type of federal public service performed by citizens in the Armed Forces of the Russian Federation, as well as in the internal troops of the Ministry of Internal Affairs of the Russian Federation, in the civil defense troops (hereinafter referred to as other troops), engineering, technical and road construction military formations under federal bodies of executive power (hereinafter referred to as military formations), the Foreign Intelligence Service of the Russian Federation, bodies of the federal security service, the federal body for special communications and information, federal bodies of state protection, the federal body for providing mobilization training of state authorities of the Russian Federation (hereinafter referred to as bodies), military subdivisions of the federal firefighting service and special formations created for wartime, as well as by foreign citizens in the Armed Forces of the Russian Federation, other troops, military formations and bodies.

In the Letter of the Ministry of Taxes of the Russian Federation dated October 1, 2003 No. HA-6-21 / [email protected]"On the procedure for applying subparagraph 6 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation" with reference to the above article of the Federal Law of March 28, 1998 No. 53-FZ "On military duty and military service" it is said:

"In addition, in the Resolution of the Constitutional Court of the Russian Federation of December 26, 2002 No. 17-P, service in the internal affairs bodies of the Russian Federation, the State Fire Service, in institutions and bodies of the penitentiary system, in federal tax police bodies is considered as a service similar to the military service within the meaning of Articles 37 (Part 1) and 59 of the Constitution of the Russian Federation in conjunction with its Articles 32 (Part 4), 71 (Clause "m"), 72 (Clause "b" of Part 1) and 114 (Clause "e", "e").

Based on the foregoing, in accordance with subparagraph 6 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation, vehicles registered, in particular, for subdivisions of the internal affairs bodies of the Russian Federation, the State Fire Service of the Ministry of Emergency Situations of Russia, institutions and bodies of the penitentiary systems and bodies for the control of the circulation of narcotic drugs and psychotropic substances.

Note!

The benefit provided for by subparagraph 6 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation applies only to vehicles belonging to federal executive bodies where military and (or) service equivalent to it is provided. The benefits do not apply to persons serving in the military in these bodies, and these persons in respect of the vehicles registered for them pay the transport tax in the general manner.

The Letter of the Ministry of Finance of the Russian Federation dated March 3, 2006 No. 03-06-01-02/09 drew attention to judicial practice, in particular to the Resolutions of the Federal Antimonopoly Service of the North-Western District dated August 11, 2005 in case No. A42-13441 / 04-20 , dated October 14, 2005 in case No. A13-1616 / 2005-05, dated October 28, 2005 in case No. A42-871 / 2005-20, from which it follows that institutions and unitary (state) enterprises subordinate to the Ministry of Defense of the Russian Federation , which are independent legal entities, do not belong to the federal executive authorities and must pay transport tax in respect of vehicles belonging to them on the right of operational management or economic management of vehicles in the manner prescribed by Chapter 28 of the Tax Code of the Russian Federation. A similar opinion is contained in the Letter of the Ministry of Finance of the Russian Federation dated April 10, 2006 No. 03-06-04-04/12.

1. Wanted vehicles, subject to confirmation of the fact of their theft (theft) by a document issued by the bodies of the Ministry of Internal Affairs of the Russian Federation, carrying out work to investigate and solve crimes, including theft (theft) of vehicles.

Taxpayers in the event of theft (theft) of a vehicle submit to the tax authority proof of the theft(return) of the vehicle.

About what vehicles in relation to specific land, sea and air vehicles, we will discuss below in the relevant sections.

OBJECTS OF TAXATION FOR GROUND VEHICLES

VEHICLES SUBJECT TO TAXATION

The object of taxation for land vehicles are automobiles, motorcycles, motor scooters, buses, motor sledges, snowmobiles and other self-propelled machines, and pneumatic and caterpillar mechanisms.

In accordance with the "All-Russian classifier of fixed assets" OK 013-94, approved by the Decree of the State Standard of the Russian Federation dated December 26, 1994 No. 359 (hereinafter - OKOF), self-propelled vehicles are classified bulldozers(code 14 2924020), which is the basis for the recognition of bulldozers for the purposes of applying chapter 28 of the Tax Code of the Russian Federation as vehicles and, accordingly, the object of taxation by transport tax. Such a conclusion is contained in the Letter of the Ministry of Finance of the Russian Federation dated August 25, 2004 No. 03-06-04-04/01.

The objects of taxation are transport tax trucks, purchased as components and duly registered with the traffic police, as stated in the Letter of the Ministry of Finance of the Russian Federation dated May 6, 2006 No. 03-06-04-04 / 15 "On the issue of calculating and paying transport tax."

To the list of ground vehicles For tax purposes, transport tax does not include:

• trolleybuses;
• railway and tram locomotives;
• rail rolling stock;
• trailers, semi-trailers and other non-self-propelled vehicles.

Note!

The OKOF found that cars, automobile and tractor trailers, specialized and re-equipped railway wagons, the main purpose of which is to perform production or household functions, and not to transport goods and people, should be considered mobile enterprises of the corresponding purpose, and not vehicles, and should be considered (if they can be recognized as analogues of the corresponding stationary enterprises) as buildings and equipment. Such mobile enterprises of the corresponding purpose include, in particular:

• mobile power plants;
• mobile transformer installations;
• mobile workshops;
• laboratory cars;
• mobile diagnostic units;
• wagons-houses;
• mobile kitchens, canteens, shops;
• showers;
• clubs;
• offices and the like.

"Rules for the state registration of tractors, self-propelled road-building and other machines by the bodies of state supervision over the technical condition of self-propelled machines and other types of equipment in the Russian Federation (Gostekhnadzor)", approved by the Ministry of Agriculture and Food of the Russian Federation on January 16, 1995.

Temporary rules for registration and accounting customs authorities of vehicles registered in other countries and temporarily located on the territory of the Russian Federation for up to 6 months, approved by Order of the State Customs Committee of the Russian Federation dated March 2, 1995 No. 137.

From the above documents it follows that motor vehicles, tractors, self-propelled road-building and other machines with a working volume of an internal combustion engine no more than 50 cubic centimeters are not subject to state registration on the territory of the Russian Federation. Thus, these vehicles are not subject to taxation under the transport tax.

3.2.2. VEHICLES NOT SUBJECT TO TAX

The following are not subject to taxation in relation to land vehicles:

1. Passenger cars specially equipped for use by the disabled, as well as cars with engine power up to 100 horsepower forces (up to 73.55 kW) received (purchased) through the social protection authorities in the manner prescribed by law.

In order not to recognize a passenger car as an object of taxation for transport tax, the taxpayer must submit documents to the tax authority, confirming receipt or purchase of the specified car through the social protection authorities.

Sale procedure cars with disabilities, taking into account the cost of Zaporozhets cars or motorized carriages and their sale, was explained by the Letter of the Ministry of Social Protection of the Population of the Russian Federation No. 1-707-18, the Ministry of Finance of the Russian Federation dated March 23, 2003 No. car "Zaporozhets" or motorized carriages and their implementation".

Often there are questions about payment of transport tax disabled people - owners of cars purchased and re-equipped by them at their own expense. The Ministry of Finance of the Russian Federation in its Letter dated July 8, 2004 No. 03-06-11/100 informs that the wording of subparagraph 2 of paragraph 3 of Article 358 of the Tax Code of the Russian Federation allows us to conclude that:

"passenger cars specially equipped for use by the disabled" and "passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW) received (purchased) through the social protection authorities in the manner prescribed by law"

for the purposes of applying Chapter 28 of the Tax Code of the Russian Federation, into two distinct categories Vehicle. Based on the foregoing, experts of the Ministry of Finance of the Russian Federation believe that the provision of subparagraph 2 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation regarding the non-recognition of cars specially equipped for use by disabled people as an object of taxation under the transport tax is not made dependent on the procedure and source of acquisition of this category of vehicles.

1. Agricultural producers, in accordance with subparagraph 5 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation, do not pay transport tax on the following vehicles registered on them and used in agricultural work for the production of agricultural products:
   • tractors;
   • self-propelled harvesters of all brands;
   • special vehicles (milk carriers, livestock carriers, special vehicles for the transport of poultry, vehicles for the transport and application of mineral fertilizers, veterinary care, maintenance).

The application of the benefit by agricultural producers is explained in the Letter of the Ministry of Finance of the Russian Federation dated June 5, 2006 No. 03-06-04-02/22. In particular, it says that from the norm of subparagraph 5 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation it follows that main criteria non-recognition of the vehicles listed in this subparagraph as an object of taxation is the compliance of an individual or legal entity with the concept of an agricultural commodity producer, defined by Article 1 of the Federal Law of December 8, 1995 No. 193-FZ "On Agricultural Cooperation", and the use of these vehicles for their intended purpose during the tax transport tax period. Thus, subject to the above conditions, the vehicles listed in subparagraph 5 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation are not recognized as an object of taxation for the transport tax, regardless of the fact that they, along with activities related to agricultural work for the production of agricultural products, are used for the purposes of not associated with this activity.

Let us turn to the Letter of the Ministry of Finance of the Russian Federation dated April 5, 2005 No. 03-06-04-04 / 19, explaining how to apply Chapter 28 of the Tax Code of the Russian Federation. It says that on the basis of Article 11 of the Tax Code of the Russian Federation, the institutions, concepts, terms of the civil and other branches of the legislation of the Russian Federation used in the Tax Code of the Russian Federation are applied in the sense in which they are used in these branches of legislation, unless otherwise provided by the Tax Code of the Russian Federation. The letter goes on to say:

"Thus, agricultural producers are recognized as individuals or legal entities engaged in the production of agricultural products, which in value terms account for more than 50 percent of the total volume of manufactured products, including the fishing artel (collective farm), the production of agricultural (fish) products and the volume of catch of aquatic biological resources in which in value terms accounts for more than 70 percent of the total volume of manufactured products (Article 1 of the Federal Law of 08.12.1995 No. 193-FZ "On Agricultural Cooperation").

In accordance with the All-Russian classifier of economic activities, products and services OK 004-93, approved by the Decree of the State Standard of Russia dated 08/06/1993 No. 17, agriculture includes activities classified under code 01 "Agriculture, hunting and related activities for provision of services", to forestry - activities classified under code 02 "Forestry, logging and related activities for the provision of services", section A "Agriculture, hunting and forestry".

In view of the foregoing, and also taking into account that forestry is an independent type of activity, vehicles (tractors, special maintenance vehicles) used by the federal state institution for reforestation and forest protection work are not subject to subparagraph 5 of paragraph 2 of Article 358 of the Code and, therefore, they are recognized as an object of taxation under the transport tax.

Definition of agricultural producers also contains Article 346.2 of Chapter 26.1 "The Taxation System for Agricultural Producers (Unified Agricultural Tax)" of the Tax Code of the Russian Federation.

"... agricultural producers are organizations and individual entrepreneurs that produce agricultural products, carry out its primary and subsequent (industrial) processing (including on leased fixed assets) and sell these products, provided that in the total income from the sale of goods (works, services) of such organizations and individual entrepreneurs, the share of income from the sale of agricultural products produced by them, including products of its primary processing, produced by them from agricultural raw materials of their own production, is at least 70 percent, as well as agricultural consumer cooperatives (processing, marketing (trading), supply , horticultural, horticultural, livestock), recognized as such in accordance with the Federal Law "On Agricultural Cooperation", in which the share of income from the sale of agricultural products of their own production is The value of these cooperatives, as well as from the work (services) performed for the members of these cooperatives is in general, the amount of income is not less than 70 percent.

For the purposes of this chapter, agricultural producers also include town-forming and settlement-forming Russian fisheries organizations, the number of employees in which, taking into account family members living with them, is at least half of the population of the corresponding settlement, which operate only fishing vessels that they own , registered as a legal entity in accordance with the legislation of the Russian Federation and in which the volume of fish products sold by them and (or) objects of aquatic biological resources caught in value terms is more than 70 percent of the total volume of products sold by them.

To confirm the status of an agricultural commodity producer, the taxpayer must submit to the tax authority a calculation of the cost of manufactured products, highlighting the agricultural products produced.

Since the tax period for transport tax is year, then the cost of agricultural products should be calculated at the end of the year. To do this, the amount received from the sale of agricultural products must be divided by the total annual revenue of the organization and the result multiplied by 100 percent. If it turned out more than 70 percent, then the organization has the right not to pay transport tax on the above types of agricultural machinery. When determining the share of agricultural products, neither in the volume of agricultural products produced, nor in the total volume of manufactured products, purchased goods are taken into account.

Example 1

The organization grows and sells vegetables and at the same time is engaged in the manufacture of cardboard containers. The organization has tractors and machines for transporting mineral fertilizers on its balance sheet. To find out if an organization can use the transport tax exemption in 2006, it is necessary to determine the share of agricultural products in total revenue.

The organization's revenue for the year amounted to 850,000 rubles, including:

• from the sale of vegetables - 600,000 rubles;
• from the sale of cardboard containers - 250,000 rubles.

Therefore, the share of agricultural products in total revenue is equal to:

(600,000 rubles / 850,000 rubles) x 100% = 70.59%.

Consequently, the organization may not pay transport tax on the cost of tractors and machines that deliver fertilizers.

End of example.

Example 2

The organization grows and sells vegetables and in parallel provides services in a car repair shop. On the balance of the organization there are tractors, vehicles for transporting mineral fertilizers, a technical assistance vehicle.

Revenue for 2006 amounted to 930,000 rubles, including:

• proceeds from the sale of vegetables - 700,000 rubles;
• revenue from the provision of services - 230,000 rubles.

Let's determine the share of agricultural products in the total revenue:

(700,000 rubles / 930,000 rubles) x 100% = 75.27%.

Therefore, the organization in this situation does not pay transport tax.

Suppose that the revenue for 2006 amounted to 930,000 rubles, including:

• from the sale of vegetables - 650,000 rubles;
• from the provision of services - 280,000 rubles.

We determine the share of agricultural products in the total revenue. It is equal to:

(650,000 rubles / 930,000 rubles) x 100% = 69.89%.

This means that the organization must pay transport tax on the cost of vehicles on the balance sheet of the organization, since the share of agricultural products in total revenue was 69.89%, which is less than 70%. Therefore, the exemption does not apply in this situation.

End of example.

OBJECTS OF TAXATION FOR WATER VEHICLES

The objects of taxation among water vehicles are motor ships, yachts, sailing ships, boats, motor boats, towed ships and other vehicles.

As follows from Article 3 of the Code of Inland Water Transport of the Russian Federation dated March 7, 2001 No. 24-FZ, the vessel is self-propelled or non-self-propelled floating structure used for navigation purposes, including a vessel of mixed (river-sea) navigation, a ferry, dredging and bottom-cleaning shells, a floating crane and other technical structures of this kind. Wherein under shipping refers to activities related to the use of ships not only for the transport of passengers and goods, but also for other purposes.

On the issue of attributing floating docks, floating cranes, floating workshops and other similar objects to the object of taxation by transport tax should refer to the Letter of the Federal Tax Service (hereinafter - the Federal Tax Service of the Russian Federation) dated February 9, 2005 No. 21-5-05 / [email protected]"About the transport tax". This letter contains as an attachment the Letter of the Ministry of Finance of the Russian Federation of January 19, 2005 No. 03-06-04-02 / 1, in which specialists of this department draw the attention of taxpayers of transport tax to the fact that the Tax Code of the Russian Federation does not bind the obligation to pay transport tax for the purposes for which the vessel is used. The Department considers that the classification of floating docks, floating cranes, floating workshops and other similar objects as objects of taxation by the transport tax is justified.

Under the vessel in accordance with Article 7 of the Merchant Shipping Code of the Russian Federation dated April 30, 1999 No. 81-FZ, a self-propelled or non-self-propelled floating structure used for the purpose of merchant shipping is understood. The vessels of the fishing fleet are understood as vessels serving the fishing complex, used for fishing aquatic biological resources, as well as receiving and transport, auxiliary vessels and special purpose vessels.

Vessel Registration Rules and rights to them in commercial seaports are approved by the Order of the Ministry of Transport of the Russian Federation dated July 21, 2006 No. 87.

Vessel Registration Rules fishing fleet and rights to them in sea fishing ports are approved by the Order of the State Committee for Fisheries of the Russian Federation dated January 31, 2001 No. 30.

For the state registration of ships is charged pay, the amount and procedure for collection of which are determined in accordance with Article 333.33 of Chapter 25.3 "State Duty" of the Tax Code of the Russian Federation.

State registration in the State Ship Register of the Russian Federation subject to:

• inland navigation vessels with main engines of at least 55 kilowatts and non-self-propelled vessels with a tonnage of not more than 80 tons;
• any passenger and tankers;
• pleasure sailing vessels, regardless of the availability and power of the main engines and the capacity of such vessels;
• pleasure craft and sport craft (except for sailing craft), regardless of the number of passengers on them, including self-propelled pleasure craft with main engines of at least 55 kilowatts, non-self-propelled sport and pleasure craft with a tonnage of at least 80 tons;
• ships of mixed (river-sea) navigation, carrying out navigation associated with access to sea routes.

State registration of ships is carried out on the basis of an application applicant and documents, provided for by the Rules for the state registration of ships, approved by the Order of the Ministry of Transport of the Russian Federation dated September 26, 2001 No. 144.

Not subject to taxation for water vehicles:

• oar boats, as well as motor boats with an engine with a capacity of not more than 5 horsepower (subparagraph 1 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation);
• fishing sea and river vessels (subparagraph 3 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation);
• passenger and cargo sea, river vessels owned (on the right of economic management or operational management) by organizations whose main activity is passenger and (or) cargo transportation (subparagraph 4 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation);
• ships registered in the Russian International Register of Ships (subparagraph 9 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation). It should be noted that subparagraph 9 was introduced into paragraph 2 of Article 358 of the Tax Code of the Russian Federation by Federal Law No. 168-FZ of December 20, 2005 "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Creation of the Russian International Register of Ships". According to paragraph 2 of Article 4 of the said Federal Law, the amendments introduced by it shall enter into force on January 1, 2006, but not earlier than one month after the date of their official publication. The federal law was officially published in "Parliamentskaya Gazeta" and "Rossiyskaya Gazeta" on December 23, 2005, therefore, the changes made to the Tax Code of the Russian Federation cannot come into force before January 23, 2006. Explanations regarding the application of the benefit in question are contained in the Letter of the Office of the Federal Tax Service for the Moscow Region dated February 26, 2006 No. 19-42-I / [email protected]"On the transport tax", which, in particular, says the following:

"At the same time, the general rules for the entry into force of acts of legislation on taxes and fees are established by Article 5 of the Code. According to paragraph 1 of Article 5 of the Code, acts of legislation on taxes shall enter into force no earlier than one month from the date of their official publication and no earlier than 1 -th day of the next tax period for the corresponding tax. Therefore, these changes may come into force only after January 24, 2006 with the beginning of a new tax period for a specific tax. Since the tax period for transport tax is a calendar year (Article 360 ​​of the Code), transport tax in relation to ships registered with the RMRS can only be applied starting from 2007.

It should be specifically noted that this change, although improving the situation of taxpayers, cannot be applied from January 1, 2006. According to paragraph 4 of Article 5 of the Code, legislative acts on taxes and fees that abolish taxes and (or) fees, reduce the rates of taxes (fees), eliminate the obligations of taxpayers, payers of fees, tax agents, their representatives, or otherwise improve their position, may have retroactive effect if expressly provided for. However, paragraph 2 of Article 4 of Federal Law No. 168-FZ of December 20, 2005, which speaks of the entry into force of amendments to the Code, does not contain any provisions that give these amendments retroactive effect. The Law does not say that the effect of the new provisions applies to legal relations from January 1, 2006. Therefore, the new norms do not have retroactive effect and enter into force in the manner indicated above.

Vessels used only for government non-commercial service, owned by the Russian Federation, constituent entities of the Russian Federation or operated by them, in accordance with Article 34 of the Merchant Shipping Code of the Russian Federation subject to general registration.. At the same time, the rules established by the Merchant Shipping Code, on the basis of Article 3, do not apply to warships, border ships, military auxiliary ships and other ships owned by the state or municipality and operated by them only for government service for non-commercial purposes. Consequently, these vehicles are not subject to state registration in the registers and, accordingly, are not subject to taxation under the transport tax.

We noted above that, according to subparagraph 4 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation are not subject to taxation transport tax on passenger and cargo sea, river vessels owned (on the right of economic management or operational management) of organizations whose main activity is the implementation of passenger and (or) cargo transportation.

Note!

For vehicles that are on lease, this provision of the Tax Code of the Russian Federation does not apply. Such a conclusion is contained in the Letter of the Ministry of Finance of the Russian Federation dated February 22, 2005 No. 03-06-04-04/13.

Here is the Letter of the Ministry of Finance of the Russian Federation dated November 2, 2005 No. 03-06-04-04 / 44, explaining how to apply subparagraph 4 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation:

"Subparagraph 4 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation determines that passenger and cargo sea, river and aircraft owned (on the right of economic management or operational management) by organizations whose main activity is the implementation of passenger and (or) freight traffic.

Confirmation that the main activity of the organization is the implementation of passenger and (or) freight transportation are:

1) the provisions of the constituent documents (constituent agreement, charter, regulations and other documents) defining passenger and (or) freight transportation as the main type of activity, the purpose of creating the organization;

2) the presence of a valid license for the implementation of freight traffic and (or) passenger traffic.

In addition, confirmation that the main activity of the organization is the implementation of passenger and (or) freight traffic can also be:

receipt of revenue from passenger and freight traffic;

systematic performance of passenger and (or) cargo transportation during navigation (for water vehicles);

the availability of reporting established by law (including statistical reporting) on ​​the performed transportation of passengers and (or) cargo.

At the same time, activities for the implementation of passenger and (or) freight transportation must be understood as activities for the transportation of passengers, baggage, cargo or mail on the basis of transportation contracts in accordance with Chapter 40 of the Civil Code of the Russian Federation.

The transportation of passengers, their luggage, cargo, postal items, as well as the relevant contracts of carriage are regulated by:

Chapters XIII and XIV of the Code of Inland Water Transport of the Russian Federation;

chapters VIII and IX of the Merchant Shipping Code of the Russian Federation.

In accordance with paragraph 17.2 of the Methodological recommendations on the application of chapter 28 "Transport tax" of part two of the Tax Code of the Russian Federation, approved by Order of the Ministry of Taxes of Russia dated 04/09/2003 No. BG-3-21 / 177, to activities for the implementation of passenger and (or) freight transportation , in particular, also applies to activities related to the transportation under the contract of chartering a vessel for a while with a crew (time charter).

OBJECTS OF TAXATION FOR AIR VEHICLES

In relation to air vehicles, the object of taxation are planes, helicopters and other air vehicles duly registered in accordance with the legislation of the Russian Federation. Thus, the list of air vehicles that may be subject to taxation by the transport tax, open.

Section 2.4. books, we noted that by aircraft in accordance with article 32 of the Air Code of the Russian Federation is an aircraft maintained in the atmosphere due to interaction with air, different from interaction with air reflected from the surface of the earth or water. Also in section 2.4. we have given definitions of light and ultralight aircraft.

civil aircraft is a vessel used in civil aviation and having an appropriate certificate (certificate) of airworthiness.

To experimental aircraft according to paragraph 15 of the Methodological recommendations for the application of chapter 28 "Transport tax" of the Tax Code of the Russian Federation include:

"... ships used for development, experimental, research work, as well as testing of aviation equipment."

Insofar as all of the above aircraft are subject to state registration, they will be subject to transport tax.

Aircraft intended for flights are subject to state registration in the manner prescribed by article 33 of the Air Code of the Russian Federation.

The Air Code of the Russian Federation establishes that regulations state registration and state registration of aircraft are established by the relevant authorized body. In particular, the Federal Aviation Rules for the State Registration of State Aircraft were approved by Order of the Minister of Defense of the Russian Federation dated November 28, 2002 No. 460.

It should be noted that according to article 130 of the Civil Code of the Russian Federation, aircraft and sea vessels, inland navigation vessels subject to state registration, classified as immovable.

According to Article 131 of the Civil Code of the Russian Federation ownership and other rights in rem on immovable things, restrictions on these rights, their occurrence, transfer and termination are subject to state registration in the unified state register by the bodies that carry out state registration of rights to real estate and transactions with it.

In cases stipulated by law, along with state registration, special registration certain types of real estate. Thus, air and sea vessels, inland navigation vessels are subject not only to special registration, which we wrote about above, but also to state registration in the unified state register.

Not subject to taxation on the basis of subparagraph 4 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation:

• passenger and cargo aircraft owned (on the right of economic management or operational management) by organizations whose main activity is passenger and (or) cargo transportation.

Note!

The above provision of the Tax Code of the Russian Federation does not apply to leased aircraft, which is confirmed by the Letter of the Ministry of Finance of the Russian Federation dated February 22, 2005 No. 03-06-04-04/13.

• planes and helicopters of air ambulance and medical service.

What documents organizations confirm that the main type of their activity is the implementation of passenger and (or) freight transportation, we considered in the previous section. We only add that the transportation of passengers, their luggage, cargo, mail, as well as transportation contracts are regulated by Chapter XV of the Air Code of the Russian Federation.

In the presence of licenses operating organizations that directly carry out passenger and cargo transportation are exempted from paying transport tax.

OBJECTS OF TAXATION FOR ORGANIZATIONS PAYING UTII

Payment by organizations of a single tax on imputed income (hereinafter referred to as UTII) in accordance with Article 346.26 of the Tax Code of the Russian Federation provides for their release from the obligation to pay the following taxes:

• corporate income tax (in relation to profits received from entrepreneurial activities subject to a single tax);
• tax on property of organizations (in relation to property used for conducting entrepreneurial activities subject to a single tax);
• unified social tax (in relation to payments made to individuals in connection with the conduct of entrepreneurial activities subject to a single tax).

Payment by individual entrepreneurs of UTII provides for their release from the obligation to pay:

• personal income tax (in relation to income received from entrepreneurial activities subject to a single tax);
• tax on property of individuals (in relation to property used for entrepreneurial activities subject to a single tax);
• unified social tax (in relation to income received from entrepreneurial activities subject to a single tax and payments made to individuals in connection with the conduct of entrepreneurial activities subject to a single tax).

In addition to the taxes listed, organizations and individual entrepreneurs who are payers of UTII, are not recognized as payers of value added tax

Calculation and payment other taxes and fees in accordance with paragraph 4 of Article 346.26 of the Tax Code of the Russian Federation are carried out by taxpayers in accordance with the general taxation regime.

Thus, the payment of UTII does not release organization from the payment of transport tax. Transport tax payers are, in particular, legal entities that, in accordance with the legislation of the Russian Federation, have registered vehicles that are recognized as an object of taxation in accordance with Article 358 of the Tax Code of the Russian Federation.

The Letter of the Tax Ministry of the Russian Federation dated June 11, 2003 No. SA-6-22 / 657 "On the clarification of certain issues in the application of chapters 26.2 and 26.3 of the Tax Code of the Russian Federation" considers features of taxation organizations and entrepreneurs involved in trucking. For the purpose of applying UTII, vehicles are understood as vehicles intended for the carriage of passengers and goods by road. These include buses of all kinds, cars and trucks.

Note!

Trailers, semi-trailers, trailers-dissolutions do not apply to vehicles (Article 346.27 of the Tax Code of the Russian Federation).

According to paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of a single tax on imputed income for certain types of activities can be applied by decision of a constituent entity of the Russian Federation in relation to activities for the provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs that have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services.

For more information on issues related to UTII, you can find in the book of the authors of CJSC "BKR - INTERCOM - AUDIT" "Single tax on imputed income".

OBJECTS OF TAXATION FOR ORGANIZATIONS USING A SIMPLIFIED TAXATION SYSTEM

Along with other taxation regimes provided for by the legislation of the Russian Federation on taxes and fees, organizations and individual entrepreneurs may apply simplified taxation system.

Transition to the simplified taxation system or a return to other taxation regimes is carried out voluntarily in the manner prescribed by Chapter 26.2 "Simplified Taxation System" of the Tax Code of the Russian Federation.

The application of the simplified taxation system by organizations, in accordance with paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation, provides for their :

• corporate income tax;
• corporate property tax;
• unified social tax.

Organizations applying the simplified taxation system, not recognized taxpayers of value added tax, with the exception of tax payable in accordance with the Tax Code of the Russian Federation when goods are imported into the customs territory of the Russian Federation.

Organizations that have switched to a simplified taxation system are payers of insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation, and also pay other taxes in accordance with the legislation of the Russian Federation.

The use of a simplified taxation system by individual entrepreneurs, in accordance with paragraph 3 of Article 346.11 of the Tax Code of the Russian Federation, provides for their exemption from the obligation to pay:

• personal income tax (in relation to income received from entrepreneurial activity);
• tax on property of individuals (in relation to property used for business activities);
• unified social tax (in relation to income received from entrepreneurial activity, as well as payments and other remunerations accrued by them in favor of individuals).

Individual entrepreneurs applying the simplified taxation system, are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with the Tax Code of the Russian Federation when goods are imported into the customs territory of the Russian Federation.

Individual entrepreneurs, as well as organizations using the simplified taxation system, pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation, and also pay other taxes in accordance with the legislation on taxes and fees.

Consequently, organizations and individual entrepreneurs applying the simplified taxation system, will be tax payers in relation to vehicles registered for these organizations and individual entrepreneurs, recognized as objects of taxation in accordance with Article 358 of the Tax Code of the Russian Federation.

For more details on the issues related to the application of the simplified taxation system, you can find in the book of the authors of CJSC "BKR - INTERCOM - AUDIT" "Simplified Taxation System".

PECULIARITIES OF PAYING TRANSPORT TAX WHEN IMPLEMENTING AGREEMENTS ON PRODUCT SHARED

The taxation system for the implementation of production sharing agreements is defined by Chapter 26.4 of the Tax Code of the Russian Federation and applies to special tax regime.

When implementing production sharing agreements, there are special moments calculation and payment of transport tax:

• firstly, the exemption applies to vehicles that are not related to passenger vehicles;
• secondly, the exemption applies to vehicles used solely for the purposes of the agreement.

In order to get a vehicle tax exemption, the investor must submit to the tax authority the documents, the list of which was approved by Decree of the Government of the Russian Federation dated January 15, 2004 No. 14 "On approval of the list of documents submitted by the investor under a production sharing agreement to the tax authorities for exemption from transport tax in respect of vehicles owned by him funds (with the exception of cars) used exclusively for the purposes of a production sharing agreement.

AT list provided documents include:

1. An application by an investor under a production sharing agreement (or an operator acting as an authorized representative of the taxpayer) to exempt him from transport tax in respect of vehicles owned by him (with the exception of cars) used exclusively for the purposes of a production sharing agreement, to the relevant tax period.
2. A notarized power of attorney issued by the investor to the operator in the manner prescribed by the civil legislation of the Russian Federation to perform the duties of a taxpayer as an authorized representative of the taxpayer (submitted if the operator is instructed to perform the duties of a taxpayer).
3. Register of vehicles (except for cars) used exclusively for the purposes of the production sharing agreement, and primary accounting documents confirming the actual use of vehicles for the purposes of the said agreement for the relevant period. The form of the register is given in Appendix No. 1 of Order No. SAE-3-01/355 of June 7, 2004 of the Ministry of Taxation of the Russian Federation "On approval of the procedure and deadlines for the submission to the tax authorities by an investor under a production sharing agreement of documents for exemption from payment of transport tax in relation to owned him vehicles (with the exception of cars) used exclusively for the purposes of the production sharing agreement.
4. Extracts from the program of work and cost estimates for the relevant year, confirming the use of vehicles for the purposes of the production sharing agreement.

Order No. SAE-3-01/355 of June 7, 2004 of the Ministry of Taxation of the Russian Federation approved "The procedure and deadlines for the submission to the tax authorities by an investor under a production sharing agreement of documents for exemption from payment of transport tax in relation to vehicles owned by him (with the exception of cars ) used exclusively for the purposes of a production sharing agreement" (hereinafter - the Procedure).

The Order applies to Russian and foreign legal entities who are investors under production sharing agreements in accordance with Federal Law No. 225-FZ of December 30, 1995 "On Production Sharing Agreements", who have notified the tax authorities of the application of the special tax regime established by Chapter 26.4 of the Tax Code of the Russian Federation.

Required for exemption transport tax documents are submitted by the taxpayer to the tax authority where the investor is registered in connection with the implementation of the production sharing agreement, simultaneously with the submission of the transport tax return.

Since the transport tax is one of the regional taxes, the law of the constituent entity of the Russian Federation may provide for the payment of advance payments on transport tax during the tax period, and also define reporting periods. In this case, for the first reporting period of the tax period, along with the submission of the calculation of the advance payment for transport tax, it is necessary to submit all the documents listed above. At the end of the tax period, when submitting a tax return, the documents listed in paragraphs 2 - 4 of the Procedure are submitted.

It should be noted that vehicle register(with the exception of cars) is filled in on an accrual basis from the beginning of the year, taking into account the acquisition of vehicles on the basis of primary accounting documents confirming the actual use of vehicles for the purposes of a production sharing agreement, as of the end of the tax period.

For more information on issues related to production sharing agreements, you can find in the book of the authors of CJSC "BKR - INTERCOM - AUDIT" "Taxes and fees for the use of natural resources".

Official text:

Article 358. Object of taxation

1. The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, motor sledges, motor boats, hydrocycles, non-self-propelled (towed vessels ) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation.

2. Are not subject to taxation:

1) rowing boats, as well as motor boats with an engine with a capacity of not more than 5 horsepower;

2) passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through the social protection authorities in the manner prescribed by law;

3) fishing sea and river vessels;

4) passenger and cargo sea, river and aircraft owned (on the right of economic management or operational management) of organizations and individual entrepreneurs, the main activity of which is the implementation of passenger and (or) cargo transportation;

5) tractors, self-propelled harvesters of all brands, special vehicles (milk trucks, livestock trucks, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, maintenance) registered with agricultural producers and used in agricultural work for the production of agricultural products ;

6) vehicles belonging on the right of operational management to federal executive authorities, where military and (or) equivalent service is provided for by law;

7) wanted vehicles, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;

8) airplanes and helicopters of air ambulance and medical service;

9) ships registered in the Russian International Register of Ships;

10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

Lawyer's comment:

An object of taxation is an object that has value, quantitative or physical characteristics, with the presence of which the taxpayer has an obligation to pay tax. Such objects are the vehicles listed in paragraph 1 of Article 358, registered in the prescribed manner. Moreover, if the vehicle has not passed state registration or is registered with violations of the established procedure, it cannot be an object of taxation. True, it is worth noting that the operation of such vehicles, as a rule, is prohibited.

Paragraph 2 contains a list of vehicles that are not recognized as an object of taxation. The decision on whether a vehicle owned by a taxpayer belongs to one of the listed categories depends on the information contained in the shipping and other documentation (certificates of conformity, state customs declarations, etc.).

As can be seen from the provisions of Article 358, the legislator connects the assignment of vehicles to the list not subject to taxation with the main type of activity of the taxpayer. The concept of the main activity in the tax legislation is not defined. There are different approaches to resolving this issue from tax authorities and courts. It seems that the most correct approach would be to refer to the ratio of the amount of proceeds from this particular type of activity to the total amount of the taxpayer's proceeds.

This conclusion directly follows from the definition of entrepreneurial activity as an independent activity carried out at one's own risk, aimed at systematically making a profit (). A number of judicial bodies adhere to the same point of view. For example, the Federal Arbitration Court of the North-Western District, in its decision of December 11, 2001 No. 2783, indicated that since the income from renting out property does not exceed 5% of the total revenue, such activity cannot be recognized as the main activity for the enterprise.

Another approach, also adopted by judicial practice, is to determine the main type of activity in accordance with the provisions of the organization's constituent documents (ruling of the Federal Arbitration Court of the North-Western District of March 27, 2002 in case No. A05-86 / 02-7 / 22). When applying subparagraph 7 of paragraph 2 of Article 358, attention should be paid to the following. The document on the fact of theft is the decision to initiate a criminal case. The decision is issued by the inquiry officer, investigator, prosecutor on the basis of the victim's application within a period of not more than three (in exceptional cases, not more than ten) days.

It is also necessary to recognize the reduction in the list of vehicles that are not subject to taxation, compared with the Law on Road Funds, which reflects the general trend in changes in tax legislation.

1. The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, motor sledges, motor boats, hydrocycles, non-self-propelled (towed vessels ) and other water and air vehicles (hereinafter in this chapter - vehicles) registered in the prescribed manner in accordance with the legislation of the Russian Federation.
2. Are not subject to taxation:
1) rowing boats, as well as motor boats with an engine with a capacity of not more than 5 horsepower;
2) passenger cars specially equipped for use by disabled people, as well as cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through the social protection authorities in the manner prescribed by law;
3) fishing sea and river vessels;
4) passenger and cargo sea, river and aircraft owned (on the right of economic management or operational management) of organizations and individual entrepreneurs, the main activity of which is the implementation of passenger and (or) cargo transportation (subparagraph was supplemented from December 29, 2009 Federal Law No. 368-FZ of December 27, 2009;
____________________________________________________________________
The provisions of subparagraph 4 of paragraph 2 of this article (as amended by Federal Law No. 368-FZ of December 27, 2009) shall apply from January 1, 2010 - see Part 5 of Article 5 of Federal Law No. 368-FZ of December 27, 2009.

____________________________________________________________________
5) tractors, self-propelled harvesters of all brands, special vehicles (milk trucks, livestock trucks, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, maintenance) registered with agricultural producers and used in agricultural work for the production of agricultural products ;
6) vehicles owned on the basis of the right of operational control by federal executive authorities, where military and (or) service equivalent to it is legally provided (subparagraph as amended by Federal Law of November 28, 2009 N 283- FZ;
7) wanted vehicles, subject to confirmation of the fact of their theft (theft) by a document issued by the authorized body;
8) airplanes and helicopters of air ambulance and medical service;
9) ships registered in the Russian International Register of Vessels (the subparagraph was additionally included from January 23, 2006 by Federal Law No. 168-FZ of December 20, 2005);
10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships.

(The subparagraph is additionally included from January 1, 2014 by the Federal Law of September 30, 2013 N 268-FZ)

Commentary on Article 358 of the Tax Code of the Russian Federation

Federal Law No. 168-FZ of December 20, 2005 has made some changes to the article under consideration. However, as before, cars, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing vessels, boats, snowmobiles, motor sledges, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles... duly registered in accordance with the legislation of the Russian Federation. However, there are exceptions to this rule.

Firstly, the Tax Code contains a list of vehicles that are not subject to taxation, and secondly, the subjects of the Russian Federation have the right to supplement the provided list at their discretion.

The list of vehicles not subject to taxation is given in paragraph 2 of Article 358 of the Tax Code of the Russian Federation. With its letters, the Ministry of Finance of Russia clarified some questions about which vehicles are not recognized as an object of taxation. So, in order to establish that a car received through the social protection authorities is not subject to transport tax, the taxpayer must submit documents to the tax authority confirming the fact that the specified car was received through the relevant organizations. These provisions also apply if the cars were purchased and converted by disabled people at their own expense (letter of the Ministry of Finance of Russia dated July 8, 2004 N 03-06-11 / 100).

The letter of the Ministry of Finance of Russia dated November 2, 2005 N 03-06-04-04 / 44 states that not only passenger and cargo sea, river and aircraft owned by the carrier organization, but also chartered vessels are not recognized as an object of taxation .

Explanations regarding the payment of transport tax by agricultural producers are contained in the letter of the Ministry of Finance of Russia dated November 1, 2005 N 03-06-04-04 / 42. Specialists of the Ministry of Finance specify that combines of all brands, special vehicles (milk trucks, livestock trucks, special vehicles for transporting poultry, vehicles for transporting and applying mineral fertilizers, veterinary care, maintenance) registered with agricultural producers and used in agricultural work for the production of agricultural products are not subject to vehicle tax.

Until recently, there were many issues related to the so-called mobile enterprises - vehicles that perform production and household functions. Such cars, in accordance with the All-Russian Classifier of Fixed Assets, are considered as buildings and structures, and they include mobile power plants, transformers, laboratories, workshops, kitchens, shops, showers and clubs. According to the inspectors of the Federal Tax Service, it is not necessary to pay tax on such cars. However, the Ministry of Finance insisted on the opposite, referring to the International Agreement on the Adoption of Uniform Technical Prescriptions for Wheeled Vehicles (signed in Geneva on March 20, 1958), according to which any equipment transported by special vehicles is considered cargo. In the letter of the Ministry of Finance of Russia of December 15, 2004 N 03-06-04-04 / 14, it is recommended to pay tax based on the power of the car, but in accordance with its letter of November 22, 2005 N 03-06-04-02 / 15 specialized trucks based on trucks are classified as trucks and are taxed at higher rates.

In addition, subparagraph 9 of paragraph 2 of Article 358 of the Tax Code of the Russian Federation establishes that ships registered in the Russian International Register of Vessels are not subject to transport tax taxation, therefore, transport tax is not paid in respect of ships registered in this register.

When applying this exemption, shipowners should consider the following. Federal Law No. 168-FZ of December 20, 2005 was published in Parliamentary Gazeta and in Rossiyskaya Gazeta on December 23, 2005. According to paragraph 2 of Article 4 of this Law, the amendments to the Tax Code of the Russian Federation, introduced by him, come into force on January 1, 2006, but not earlier than one month after their official publication. Thus, the amendments made to the Tax Code of the Russian Federation cannot enter into force earlier than January 23, 2006.

At the same time, the general rules for the entry into force of acts of legislation on taxes and fees are established in Article 5 of the Tax Code of the Russian Federation. According to paragraph 1 of Article 5 of the Tax Code of the Russian Federation, acts of legislation on taxes enter into force no earlier than one month from the date of their official publication and no earlier than the 1st day of the next tax period for the relevant tax. Therefore, these changes may come into force only after January 24, 2006 with the beginning of a new tax period for a particular tax. Since the tax period for the transport tax is a calendar year (Article 360 ​​of the Tax Code of the Russian Federation), the transport tax exemption for ships registered with the RMRS can only be applied starting from 2007.

It should be specifically noted that this change, although improving the situation of taxpayers, cannot be applied from January 1, 2006. According to paragraph 4 of Article 5 of the Tax Code of the Russian Federation, acts of legislation on taxes and fees that abolish taxes and (or) fees, reduce the amount of taxes (fees), eliminate the obligations of taxpayers, payers of fees, tax agents, their representatives, or otherwise improve their position , may be retroactive if expressly provided for. However, paragraph 2 of Article 4 of Federal Law No. 168-FZ of December 20, 2005, which speaks of the entry into force of amendments to the Tax Code of the Russian Federation, does not contain any provisions that give these amendments retroactive effect. The Law does not say that the effect of the new provisions applies to legal relations from January 1, 2006. Therefore, the new norms do not have retroactive effect and come into force in the order indicated above.

Consultations and comments of lawyers on Article 358 of the Tax Code of the Russian Federation

If you still have questions on Article 358 of the Tax Code of the Russian Federation and you want to be sure that the information provided is up-to-date, you can consult the lawyers of our website.

You can ask a question by phone or on the website. Initial consultations are free of charge from 9:00 to 21:00 Moscow time daily. Questions received between 21:00 and 09:00 will be processed the next day.

Do you think you are Russian? Born in the USSR and think that you are Russian, Ukrainian, Belarusian? No. This is not true.

You are actually Russian, Ukrainian or Belarusian. But you think you are a Jew.

Game? Wrong word. The correct word is "imprinting".

A newborn associates himself with those facial features that he observes immediately after birth. This natural mechanism is characteristic of most living beings with vision.

Newborns in the USSR for the first few days saw their mother for a minimum of feeding time, and most of the time they saw the faces of the maternity hospital staff. By a strange coincidence, they were (and still are) mostly Jewish. Reception is wild in its essence and effectiveness.

All your childhood you wondered why you live surrounded by non-native people. Rare Jews on your path could do anything with you, because you were drawn to them, while others were repelled. Yes, even now they can.

You cannot fix this - imprinting is one-time and for life. It is difficult to understand, the instinct took shape when you were still very far from being able to formulate. From that moment, no words or details have been preserved. Only facial features remained in the depths of memory. Those traits that you consider your family.

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System and Observer

Let us define a system as an object whose existence is not in doubt.

An observer of a system is an object that is not a part of the system it observes, that is, it determines its existence, including through factors independent of the system.

From the point of view of the system, the observer is a source of chaos - both control actions and the consequences of observational measurements that do not have a causal relationship with the system.

An internal observer is a potentially achievable object for the system in relation to which the inversion of the observation and control channels is possible.

An external observer is even an object potentially unattainable for the system, located beyond the event horizon of the system (spatial and temporal).

Hypothesis #1. All-seeing eye

Let's assume that our universe is a system and it has an external observer. Then observational measurements can take place, for example, with the help of "gravitational radiation" penetrating the universe from all sides from the outside. The capture cross section of "gravitational radiation" is proportional to the mass of the object, and the projection of the "shadow" from this capture onto another object is perceived as an attractive force. It will be proportional to the product of the masses of objects and inversely proportional to the distance between them, which determines the density of the "shadow".

The capture of "gravitational radiation" by an object increases its randomness and is perceived by us as a passage of time. An object that is opaque to "gravitational radiation", the capture cross section of which is larger than the geometric size, looks like a black hole inside the universe.

Hypothesis #2. Internal Observer

It is possible that our universe is watching itself. For example, using pairs of quantum entangled particles spaced apart in space as standards. Then the space between them is saturated with the probability of the existence of the process that generated these particles, which reaches its maximum density at the intersection of the trajectories of these particles. The existence of these particles also means the absence of a sufficiently large capture cross section on the trajectories of objects capable of absorbing these particles. The remaining assumptions remain the same as for the first hypothesis, except:

Time flow

External observation of an object approaching the event horizon of a black hole, if the “outside observer” is the determining factor of time in the universe, will slow down exactly twice - the shadow from the black hole will block exactly half of the possible trajectories of “gravitational radiation”. If the determining factor is the "internal observer", then the shadow will block the entire trajectory of interaction and the flow of time for an object falling into a black hole will completely stop for a view from the outside.

Also, the possibility of combining these hypotheses in one proportion or another is not excluded.

New edition Art. 358 of the Criminal Code of the Russian Federation

Mass destruction of flora or fauna, poisoning of the atmosphere or water resources, as well as committing other actions capable of causing an ecological catastrophe, -

shall be punishable by imprisonment for a term of twelve to twenty years.

Commentary on Article 358 of the Criminal Code of the Russian Federation

1. Ecocide (from the Greek oikos - home, homeland, lat. caedere - to kill, literally - the destruction of the clan, tribe) - causing such harm to the environment that creates a direct threat to the life and health of individual human communities or humanity as a whole.

2. The social danger of a crime lies in the fact that the actions committed can cause or actually cause colossal damage to the natural environment.

3. The object of criminal encroachment is the safety of mankind and its environment.

4. The objective side of the corpus delicti is expressed in: a) mass destruction of flora or fauna; b) poisoning of the atmosphere or water resources; c) committing other actions capable of causing an ecological catastrophe.

5. The destruction of flora or fauna implies the termination of functioning as a result of production or other human activities of a species or a combination of species and forms of animals or plant communities. Their destruction should be considered massive if it was extended to the entire set of animal and plant communities (their forms and species).

6. Atmospheric poisoning should be understood as the deliberate saturation of atmospheric air with chemical or biological substances harmful to human health, plants and animals, or mixtures of such substances in concentrations exceeding the established hygienic and environmental standards for atmospheric air quality.

7. Poisoning of water resources - deliberate saturation of them with radioactive substances harmful and dangerous to human health, wildlife or plant communities, as well as substances of biological or chemical origin.

8. Other actions capable of causing an ecological catastrophe should be recognized as any kind of human activity: research, production, other, which can lead or have caused an ecological catastrophe.

9. An ecological catastrophe should be considered a serious violation of the ecological balance in nature, which led to a violation of the cycles of seasonal changes in the biotic cycle of substances, biological processes in any natural communities, the destruction of the stability of the species composition of living organisms, the complete or significant destruction or reduction in their numbers or productivity.

10. The subjective side of the corpus delicti is characterized by direct intent. The motives for crimes are misunderstood the interests of the service or other considerations.

11. The subject of a criminal offense may be any sane person who has reached the age of 16.

12. The crime belongs to the category of especially grave.

Another commentary on Art. 358 of the Criminal Code of the Russian Federation

1. The objective side of ecocide is the mass destruction of flora or fauna, poisoning of the atmosphere or water resources, as well as other actions that can cause an ecological catastrophe.

2. Flora (flora) is a historically established set of plant species living in a certain territory or as part of a specific plant community.

Under the animal world (fauna) is understood the historically established set of animal species living in a certain territory.

The atmosphere is the gaseous envelope of the Earth.

Water resources are the reserves of surface and ground waters located in water bodies, i.e. waters of rivers, lakes, canals, reservoirs, seas and oceans, groundwater, soil moisture, water (ice) of mountain and polar glaciers, atmospheric water vapor.

An ecological catastrophe is characterized as a very unfavorable phenomenon that is difficult to reverse for a long time, leading to a decline in economic development, until a favorable natural environment is restored. An ecological catastrophe leads to the complete destruction of the ecological balance in natural systems.

3. Mass destruction of flora and fauna involves their complete or partial extermination in a certain area (for example, the use of herbicides, pesticides, ionizing radiation, etc.).

Poisoning of the atmosphere or water resources is the spread of toxic and polluting substances (toxic chemicals, radioactive substances, etc.) in them, as a result of which it becomes impossible to use these resources without proper purification.

Other actions capable of causing an ecological catastrophe may consist in using any means to change (by deliberate control of natural processes) the dynamics, composition or structure of the Earth, including its biosphere, lithosphere, hydrosphere, atmosphere, outer space.