Three quarters of our planet are occupied by water surfaces of oceans, seas, rivers and lakes. Russia, having 20 % of all world reserves of fresh surface and underground waters, has a great responsibility before the world community for their rational use and protection from anthropogenic influence. The functions of paid natural resource use, including paid water use, include: 1) improvement of environmental situation, reproduction of water resources, restoration of water bodies and quality of water resources by accumulating necessary funds for implementation of appropriate environmental protection measures and stimulating natural resource users for more rational and economical use of natural (water) resources; 2) providing real economic benefits of natural resource use to subjects of property Currently, the rent income is partially withdrawn through excise taxes and profit tax. System of dues, taxes and payments for use of water bodies should reflect situation of each particular water user, take into account peculiarities of water resources use and possibilities of differential rent. Formation of water rent is possible in the following sectors of economy: agriculture, industry, heat and power facilities that use channel reservoirs as recycling water supply systems, transport, and recreation.
