ST 251 of the Criminal Code of the Russian Federation.
1. Violation of the rules for the emission of pollutants into the atmosphere or violation of the operation of installations, structures and other objects, if these actions entailed pollution or other changes in the natural properties of the air, is punishable by a fine in the amount of up to eighty thousand rubles or in the amount of the wages or other income of the person convicted of a period of up to six months, or deprivation of the right to hold certain positions or engage in certain activities for a period of up to five years, or compulsory labor for a period of up to three hundred and sixty hours, or correctional labor for a period of up to one year, or arrest for a period of up to three months.
2. The same acts, which through negligence entailed causing harm to human health, are punishable by a fine in the amount of up to two hundred thousand rubles or in the amount of the wages or other income of the convicted person for a period of up to eighteen months, or by compulsory labor for a term of up to four hundred eighty hours, or by correctional labor. labor for a term of up to two years, or forced labor for a term of up to two years, or imprisonment for the same term.
3. Acts provided for in parts one or two of this article, resulting in the death of a person through negligence, are punishable by forced labor for a term of two to five years or imprisonment for a term of up to five years.
Commentary to Art. 251 Criminal Code
1. The objective side includes the following acts: a) violation of the rules for the release of pollutants into the atmosphere; b) disruption of the operation of installations, structures or other objects. A mandatory sign is a consequence in the form of pollution or other changes in the natural properties of the air.
2. Atmospheric air pollution - the entry into the atmospheric air or the formation in it of harmful (pollutant) substances in concentrations exceeding the hygienic and environmental standards for atmospheric air quality established by the state. A pollutant is a chemical or biological substance or a mixture of such substances found in the atmospheric air and which, in certain concentrations, has a harmful effect on human health and the environment.
3. Another change in the natural properties of air involves a negative change in temperature, energy, wave, radiation and other physical properties of atmospheric air that have a harmful effect on human health and the environment.
4. Special subject of a crime - a person responsible for compliance with the rules for the emission of pollutants into the atmosphere or the operation of installations, structures and other objects.
5. Part 2 specifies causing harm to human health through negligence; Moreover, according to the Criminal Code (Chapter 16), liability can arise for the careless infliction of only grievous harm to health.
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Part 1. When determining the tax base, the following income is not taken into account:
1) in the form of property, property rights, work or services that are received from other persons in the order of advance payment for goods (work, services) by taxpayers who determine income and expenses on an accrual basis;
2) in the form of property, property rights that are received in the form of a pledge or deposit as security for obligations;
3) in the form of property, property rights or non-property rights with a monetary value, which are received in the form of contributions (contributions) to the authorized (share) capital (fund) of the organization (including income in the form of excess of the placement price of shares (shares) over their nominal value (initial size);
3.1) in the form of amounts of value added tax subject to tax deduction from the receiving organization in accordance with Chapter 21 of this Code when transferring property, intangible assets and property rights as a contribution to the authorized (share) capital of business companies and partnerships or shares in shares cooperative funds;
The provisions of subclause 3.2. paragraph 1 of Article 251 apply to legal relations arising from January 1, 2010.
3.2) in the form of a property contribution of the Russian Federation to the property of a state corporation, state company or fund created by the Russian Federation on the basis of federal law, in which the formation of an authorized capital is not provided for;
The provisions of subclause 3.3. paragraph 1 of Article 251 apply from January 1, 2010 to December 31, 2013 inclusive.
3.3) in the form of subsidies received from the federal budget by a state corporation, which was created by the Russian Federation on the basis of federal law and the formation of an authorized capital of which is not provided, in the amount of funds transferred by this state corporation in 2009 into the ownership of the Russian Federation;
4) in the form of property, property rights that are received within the limits of the contribution (contribution) by a participant in a business company or partnership (his successor or heir) upon withdrawal (disposal) from the business company or partnership or upon distribution of the property of a liquidated business company or partnership between its participants;
5) in the form of property, property rights and (or) non-property rights with a monetary value, which are received within the limits of the contribution by a participant in a simple partnership agreement (joint activity agreement) or his legal successor in the event of the allocation of his share from the property that is in common ownership of the parties to the agreement, or division of such property;
6) in the form of funds and other property that were received in the form of gratuitous assistance (assistance) in the manner established by the Federal Law “On gratuitous assistance (assistance) of the Russian Federation and amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of benefits for payments to state extra-budgetary funds in connection with the implementation of gratuitous assistance (assistance) to the Russian Federation";
7) in the form of fixed assets and intangible assets received free of charge in accordance with international treaties of the Russian Federation, as well as in accordance with the legislation of the Russian Federation by nuclear power plants to improve their safety, used for production purposes;
in the form of property received by state and municipal institutions by decision of executive authorities at all levels;
9) in the form of property (including money) received by a commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement, as well as for reimbursement of expenses incurred by the commission agent, agent and (or) by another attorney for the principal, principal and (or) other principal, if such costs are not subject to inclusion in the expenses of the commission agent, agent and (or) other attorney in accordance with the terms of the concluded agreements. The specified income does not include commission, agency or other similar remuneration;
10) in the form of funds or other property received under credit or loan agreements (other similar funds or other property, regardless of the form of registration of borrowings, including securities under debt obligations), as well as funds or other property received to repay such borrowings;
11) in the form of property received by a Russian organization free of charge:
from the organization, if the charter of the transferring organization;
from the organization, if the charter of the receiving organization;
from an individual, if the charter of this individual.
In this case, the received property is not recognized as income for tax purposes only if, within one year from the date of its receipt, the specified property (except for cash) is not transferred to third parties;
12) in the form of interest amounts received in accordance with the requirements of Articles 78, 79, 176, 176.1 and 203 of this Code from the budget (non-budgetary fund);
13) in the form of amounts of guarantee contributions to special funds created in accordance with the legislation of the Russian Federation, intended to reduce the risks of non-fulfillment of obligations under transactions received in the course of clearing activities or activities for organizing trading on the securities market;
14) in the form of property received by the taxpayer as part of targeted financing. At the same time, taxpayers who received targeted financing are required to keep separate records of income (expenses) received (produced) within the framework of targeted financing. If the taxpayer who has received targeted financing does not have such records, these funds are considered as subject to taxation from the date of their receipt.
Funds of targeted financing include property received by the taxpayer and used by him for the purpose determined by the organization (individual) - the source of targeted financing or federal laws:
in the form of budgetary allocations allocated to budgetary institutions, as well as in the form of subsidies to autonomous institutions;
in the form of budget funds allocated to homeowners' associations managing apartment buildings, housing, housing-construction cooperatives or other specialized consumer cooperatives, management organizations chosen by the owners of premises in apartment buildings, for shared financing of capital repairs of apartment buildings in accordance with the Federal Law " About the Fund for Assistance to the Reform of Housing and Communal Services";
in the form of received grants. For the purposes of this chapter, grants are recognized as funds or other property if their transfer (receipt) satisfies the following conditions:
grants are provided on a gratuitous and irrevocable basis by Russian individuals, non-profit organizations, as well as foreign and international organizations and associations according to the list of such organizations approved by the Government of the Russian Federation, for the implementation of specific programs in the field of education, art, culture, public health (areas - AIDS, drug addiction, pediatric oncology, including oncohematology, pediatric endocrinology, hepatitis and tuberculosis), environmental protection, protection of human and civil rights and freedoms provided for by the legislation of the Russian Federation, social services for the poor and socially unprotected categories of citizens, as well as for carrying out specific scientific research;
the paragraph is no longer valid. — Federal Law of 06.06.2005 N 58-FZ;
grants are provided on the terms determined by the grantor, with the obligatory provision of a report to the grantor on the intended use of the grant;
in the form of investments received during investment competitions (bidding) in the manner established by the legislation of the Russian Federation;
in the form of investments received from foreign investors to finance capital investments for production purposes, provided that they are used within one calendar year from the date of receipt;
in the form of funds of shareholders and (or) investors accumulated in the accounts of the developer;
in the form of funds received by the mutual insurance company from organizations - members of the mutual insurance company;
in the form of funds received from the Russian Foundation for Basic Research, the Russian Foundation for Technological Development, the Russian Humanitarian Scientific Foundation, the Fund for Assistance to the Development of Small Enterprises in the Scientific and Technical Sphere, the Federal Fund for Manufacturing Innovation, as well as from other funds for supporting scientific and, according to the list, approved by the Government of the Russian Federation;
in the form of funds received for the formation of the Russian Fund for Technological Development, as well as other industry and inter-industry funds for financing research and development work, registered in the manner prescribed by the Federal Law “On Science and State Scientific and Technical Policy”;
in the form of funds received by enterprises and organizations, which include particularly radiation hazardous and nuclear hazardous production and facilities, from reserves intended to ensure the safety of these production and facilities at all stages of the life cycle and their development in accordance with the legislation of the Russian Federation on the use of atomic energy. These funds are subject to inclusion in non-operating income if the recipient actually used such funds for other than their intended purpose or did not use them for their intended purpose within one year after the end of the tax period in which they were received;
in the form of fees for air navigation services for aircraft flights in the airspace of the Russian Federation, collected in the manner established by the authorized body in the field of use of airspace;
in the form of insurance contributions from banks to the deposit insurance fund in accordance with the federal law on insurance of deposits of individuals in banks of the Russian Federation;
in the form of funds received by medical organizations carrying out medical activities in the compulsory health insurance system for the provision of medical services to insured persons from insurance organizations providing compulsory medical insurance to these persons;
15) in the form of the value of shares additionally received by the organization - shareholder, distributed among shareholders by decision of the general meeting in proportion to the number of shares owned by them, or the difference between the par value of new shares received in exchange for the original ones and the par value of the initial shares of the shareholder when distributing shares among shareholders when increasing the authorized capital joint-stock company (without changing the shareholder's share of participation in this joint-stock company);
16) in the form of a positive difference resulting from the revaluation of precious stones when the price lists of estimated prices for precious stones were changed in accordance with the established procedure;
17) in the form of amounts by which in the reporting (tax) period there was a decrease in the authorized (share) capital of the organization in accordance with the requirements of the legislation of the Russian Federation;
18) in the form of the cost of materials and other property obtained during dismantling, disassembly during the liquidation of decommissioned facilities destroyed in accordance with Article 5 of the Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on Their Destruction and with Part 5 of the Verification Annex to the Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on Their Destruction;
19) in the form of the cost of reclamation and other agricultural facilities received by agricultural producers (including on-farm water pipelines, gas and electric networks), built at the expense of budgets of all levels;
20) in the form of property and (or) property rights that are received by organizations of the state reserve of special (radioactive) raw materials and fissile materials of the Russian Federation from operations with material assets of the state reserves of special (radioactive) raw materials and fissile materials and are aimed at the restoration and maintenance of these reserves;
21) in the form of amounts of payables of the taxpayer for the payment of taxes and fees, penalties and fines to budgets of various levels, for the payment of contributions, penalties and fines to the budgets of state extra-budgetary funds, written off and (or) reduced otherwise in accordance with the legislation of the Russian Federation or by decision Government of the Russian Federation;
22) in the form of property received free of charge by state and municipal educational institutions, as well as non-state educational institutions that have licenses to conduct educational activities, to conduct statutory activities;
23) in the form of fixed assets received by organizations included in the structure of the Russian Defense Sports and Technical Organization (ROSTO) (when transferred between two or more organizations included in the structure of ROSTO), used for the training of citizens in military-registration specialties, military-patriotic education youth, development of aviation, technical and military-applied sports in accordance with the legislation of the Russian Federation;
24) in the form of a positive difference obtained when revaluing securities at market value;
25) in the form of amounts of restored reserves for depreciation of securities;
26) in the form of funds and other property that are received by unitary enterprises from the owner of the property of this enterprise or an authorized body;
27) in the form of property (including funds) and (or) property rights that are received by a religious organization in connection with the performance of religious rites and ceremonies and from the sale of religious literature and religious objects;
28) in the form of amounts received by universal service operators from the universal service reserve in accordance with the legislation of the Russian Federation in the field of communications;
29) in the form of property, including money, and (or) property rights that are received by the mortgage agent in connection with its statutory activities;
30) in the form of property (work, services) received by medical organizations carrying out medical activities in the compulsory health insurance system, from insurance organizations providing compulsory health insurance, at the expense of the reserve for financing preventive measures, used in the prescribed manner;
31) in the form of amounts of income from investing pension savings intended to finance the funded part of a labor pension, received by organizations acting as insurers for compulsory pension insurance;
32) in the form of capital investments in the form of inseparable improvements to the leased property made by the lessee, as well as capital investments in fixed assets provided under a free use agreement in the form of inseparable improvements made by the borrower organization;
33) income of shipowners received from the operation of ships registered in the Russian International Register of Ships. For the purposes of this chapter, the operation of ships registered in the Russian International Register of Ships means the use of such ships for the transportation of goods, passengers and their luggage and the provision of other services related to the said transportation, provided that the point of departure and (or) destination is located beyond outside the territory of the Russian Federation, as well as leasing of such vessels for the provision of such services;
34) income of the development bank - a state corporation;
35) in the form of amounts of income from investing savings for housing provision for military personnel, intended for distribution among the personal savings accounts of participants in the savings and mortgage system for housing provision for military personnel;
The provisions of subparagraph 36 of paragraph 1 of Article 251 apply until January 1, 2022.
36) income of taxpayers who are Russian organizers of the Olympic Games and Paralympic Games in accordance with Article 3 of the Federal Law “On the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, the development of the city of Sochi as a mountain climatic resort and amendments to certain legislative acts of the Russian Federation" received in connection with the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in the city of Sochi, including income from the placement of temporarily available funds, the operation of Olympic facilities and other income, subject to the use of the received income for goals of activity provided for Russian organizers of the Olympic Games and Paralympic Games by the legislation of the Russian Federation, as well as their statutory documents;
37) in the form of property and (or) property rights received under a concession agreement in accordance with the legislation of the Russian Federation;
The provisions of subparagraph 38 of paragraph 1 of Article 251 apply until December 31, 2012 inclusive.
38) income of the function of providing financial support for the overhaul of apartment buildings and the resettlement of citizens from emergency housing stock in accordance with Federal Law of July 21, 2007 N 185-FZ “On the Fund for Assistance to the Reform of Housing and Communal Services” (hereinafter referred to as the Federal Law “ About the Fund for Assistance to the Reform of Housing and Communal Services") of a non-profit organization, which were received from the placement of temporarily free funds;
39) funds received by the insurer that provided direct compensation for losses to the victim in accordance with the legislation of the Russian Federation on compulsory insurance of civil liability of vehicle owners, from the insurer that insured the civil liability of the person who caused damage to the property of the victim;
On the extension of subparagraph 40 of paragraph 1 of Article 251 to legal relations for the provision of services for the provision of free air time and (or) free print space that arose in the period from January 1, 2006 to August 1, 2009, see parts 2 and 3 of Article 2 of the Federal Law of July 17, 2009 N 161-FZ.
40) in the form of the cost of airtime and (or) print space received free of charge by taxpayers in accordance with the legislation of the Russian Federation on elections and referendums.
Part 2. When determining the tax base, targeted revenues are also not taken into account (with the exception of targeted revenues in the form of excisable goods). These include targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities, received free of charge on the basis of decisions of state authorities and local governments and decisions of governing bodies of state extra-budgetary funds, as well as targeted revenues from other organizations and (or) individuals and used specified recipients for their intended purpose. At the same time, taxpayers who are recipients of these targeted revenues are required to keep separate records of income (expenses) received (incurred) within the framework of targeted revenues.
Targeted revenues for the maintenance of non-profit organizations and the conduct of their statutory activities include:
1) entrance fees, membership fees, shares, donations made in accordance with the legislation of the Russian Federation on non-profit organizations, recognized as such in accordance with the civil legislation of the Russian Federation, as well as deductions for the formation of a reserve for repairs and major repairs in accordance with the procedure established by Article 324 of this Code common property, which are produced by a homeowners' association, housing cooperative, horticultural, gardening, garage-construction, housing-construction cooperative or other specialized consumer cooperative by their members;
1.1) targeted revenues for the formation of the Russian Technological Development Fund, as well as other industry and inter-industry funds for financing research and development work, registered in the manner prescribed by the Federal Law “On Science and State Science and Technology Policy”;
2) property transferred to non-profit organizations by will in the order of inheritance;
3) amounts of funding from the federal budget, budgets of constituent entities of the Russian Federation, local budgets, budgets of state extra-budgetary funds allocated for the implementation of the statutory activities of non-profit organizations;
4) funds and other property received for charitable activities;
5) the total contribution of the founders of non-state pension funds;
6) pension contributions to non-state pension funds, if at least 97 percent of them are directed to the formation of pension reserves of a non-state pension fund;
6.1) pension savings, including insurance contributions for compulsory pension insurance, intended to finance the funded part of the labor pension in accordance with the legislation of the Russian Federation;
7) proceeds from owners to institutions created by them used for their intended purpose;
contributions from the bar chambers of the constituent entities of the Russian Federation for the general needs of the Federal Chamber of Lawyers in the amount and manner determined by the All-Russian Congress of Lawyers; deductions from lawyers for the general needs of the bar association of the relevant subject of the Russian Federation in the amounts and in the manner determined by the annual meeting (conference) of lawyers of the bar association of that subject of the Russian Federation, as well as for the maintenance of the corresponding lawyer office, bar association or law bureau;
9) funds received by trade union organizations in accordance with collective agreements (agreements) for trade union organizations to carry out socio-cultural and other events provided for by their statutory activities;
10) funds used for their intended purpose, received by ROSTO structural organizations from the federal executive body authorized in the field of defense and (or) other executive body under the general agreement, as well as targeted contributions from organizations included in the ROSTO structure, used in accordance with the constituent documents for training, in accordance with the legislation of the Russian Federation, citizens in military-registration specialties, military-patriotic education of youth, development of aviation, technical and military-applied sports;
11) property (including funds) and (or) property rights that are received by religious organizations to carry out their statutory activities;
12) funds received by a professional association of insurers, created in accordance with the Federal Law of April 25, 2002 N 40-FZ “On compulsory civil liability insurance of vehicle owners”, and which are intended to finance compensation payments provided for by the legislation of the Russian Federation on compulsory civil liability insurance liability of vehicle owners, for the formation of funds in accordance with the requirements of international systems of compulsory civil liability insurance of vehicle owners, to which the Russian Federation has joined, as well as funds received in accordance with the legislation of the Russian Federation on compulsory civil liability insurance of vehicle owners by the specified professional association insurers in the form of amounts of compensation for compensation payments and expenses incurred in connection with the consideration of victims' claims for compensation payments;
13) funds received by non-profit organizations for the formation of endowment capital, which is carried out in the manner established by the Federal Law “On the procedure for the formation and use of endowment capital of non-profit organizations”;
14) funds received by non-profit organizations - owners of endowment capital from management companies that carry out trust management of property constituting endowment capital, in accordance with the Federal Law “On the procedure for the formation and use of endowment capital of non-profit organizations”;
15) funds received by non-profit organizations from specialized endowment management organizations in accordance with the Federal Law “On the procedure for the formation and use of endowment capital of non-profit organizations”;
16) property rights in the form of the right to free use of state and municipal property, received by decisions of state authorities and local governments by non-profit organizations to conduct their statutory activities.
Part 3. In the case of reorganization of organizations, when determining the tax base, the value of property, property and non-property rights having a monetary value, and (or) obligations received (transferred) in the order of legal succession is not taken into account as part of the income of newly created, reorganized and reorganized organizations reorganization of legal entities that were acquired (created) by reorganized organizations before the date of completion of the reorganization.
‹ Article 250 (Tax Code of the Russian Federation). Non-operating income Up Article 252 (Tax Code of the Russian Federation). Expenses. Grouping of expenses ›
Second commentary to Art. 251 of the Criminal Code of the Russian Federation
1. A release should be understood as the release into the atmosphere of substances harmful to the natural environment from an appropriate source.
Violation of the rules for its implementation may be characterized by:
1) committing actions directly prohibited by law;
2) failure to comply with the grounds, order, volume, intensity, qualitative composition and other conditions of the release.
2. Violation of the rules for the operation of installations, structures and other objects consists of failure to comply with the relevant rules regulating their operation (for example, in the operation of these objects without filters).
3. Pollution is the entry into the atmospheric air or the formation in it of harmful substances in concentrations exceeding the established hygienic and environmental standards for its quality.
4. The subjective side is characterized by an intentional or careless form of guilt.
5. The subject of the crime is a person who has reached the age of 16 years.
6. On causing harm to human health through negligence, see the commentary to Art. 246 of the Criminal Code.
7. Causing the death of a person through negligence entails liability under Part 3 of Art. 251 CC.
