Environmental charges Claims Legislation environmental charges Payment for the use of natural resources by law the Russian Federation on Environmental Protection "in 1991 (st.20.) The fee charged for emissions and discharges of pollutants, waste disposal and other pollution. Payment for environmental pollution is a mandatory tax payments and has character. Payers of the board include enterprises, institutions, organizations and foreign legal and natural persons carrying out any activities on the territory of the Russian Federation related to the environment. Does not matter what type of business involved in the organization: industry, services, trade, etc. If the organization produced adverse effects on the environment, it becomes the level of taxpayers. The procedure for calculating and applying standards board established by the Government of Russian Federation. and is in accordance with the "Instruktivno-guidance of levy fees for pollution prirodzhnoy environment"
Claims Legislation environmental charges
Payment for the use of natural resources by law the Russian Federation on Environmental Protection "in 1991 (st.20.)
The fee charged for emissions and discharges of pollutants, waste disposal and other pollution.
Payment for environmental pollution is a mandatory tax payments and has character. Payers of the board include enterprises, institutions, organizations and foreign legal and natural persons carrying out any activities on the territory of the Russian Federation related to the environment. Does not matter what type of business involved in the organization: industry, services, trade, etc. If the organization produced adverse effects on the environment, it becomes the level of taxpayers.
The procedure for calculating and applying standards board established by the Government of Russian Federation. and is in accordance with the "Instruktivno-guidance of levy fees for pollution prirodzhnoy environment" (registered in Ministry of Justice RF 24 Mar, 1993 number 190.
To calculate the payments necessary to know the number for waste disposal, air emissions and water facilities and basic standards board.
Limit-tolerance (limits) of pollutants and waste are set in permits issued by local authorities Ministertva Natural Resources.
If the actual volume of year-end exceeded the established limits, the fee amounts collected in excess of 5 times the amount. If you do not have permission, that is do not set limits, a 5-fold safety factor applied to all the actual volume of pollutants and waste.
Existing regulations provide for the payment of several types of environmental charges.
* Fees for pollutant emissions (including those from stationary and mobile sources);
* Fees for discharges of pollutants into water bodies;
* Charges for waste disposal;
* Fees for other types of harmful effects on the environment.
Identification of specific sizes specified payment depends on the amount of emissions (discharge) of pollutants and volume of waste disposal (hereinafter referred to as pollution). It should be borne in mind that the basic pay rates and specific rate imposed on their grounds in the regions are defined not only by types of pollutants, but depending on how contamination happened in the rules or with the excess.
There are two kinds of basic rates of charges for each type of pollutant (waste) to the extent of the harmful effects and dangers to the environment and public health:
a) emissions, discharges of pollutants, waste disposal, other types of harmful effects within the permissible limits;
b) emissions, discharges of pollutants, waste disposal, other types of harmful effects within the established limits (provisionally agreed standards).
The documents regulating environmental payments:
1. Federal Law of 10 Jan., 2002 number 7-FZ "On Protection of the environment."
2. The Federal Law of 4 May 1999 № 96-FZ "On Protection of air."
3. The standard form of reporting "№ 1-to-air. Approved by State Statistical Committee of the USSR in agreement with the USSR State Committee for Nature Protection, 1991
4. Decision Goskomstat of 27 July, 2001 N 53 "On approval of federal statistical observation for statistical monitoring on environment and agriculture for 2002" in part "2-TP (air).
5. Decision Goskomstat from 8 August, 2002 N 166 "On approval of statistical tools for the statistical monitoring of the environment and agriculture for 2003" in part "TP-2 - air (Urgent)" Information about the protection of atmospheric air. "
6. Instructions on how to fill out federal statistical observation 2-TP (air) approved by the State Statistics Committee of Russia 29.09.2000g. Number 90
7. "Methodological guidelines for the preparation of a review of emissions of the republic (province, region, autonomous district)" to provide information in the Research Institute of the atmosphere, approved by the Civil Code to protect the environment from 04.04.2000 town № 02-15/42-6.
8. "Instructions for inventory of emissions into the atmosphere, L., 1991
9. "Instructions for inventory of emissions into the atmosphere of St. Petersburg, (ed. 2002).
10. "The list of codes and polluting the air, St Petersburg, 2000
1. Decision Goskomstat of 13 November, 2000 N 110 "On approval of statistical tools for the MPR Russia statistical observation of mineral resources, exploration work and financing, water and assessment payments for environmental pollution" in the "2-TP ( vodhoz) (as amended on May 23, June 25, 3 September 2002).
2. "Guidelines for the preparation of information on the use of water in the form of federal public observation number 2 TP (vodhoz), approved by the Ministry of Natural Resources of the Russian Federation 04.12.2000 town № 20-08/453.
1. Federal Law of 24 Jun., 1998 number 89-FZ "On waste of production and consumption" (amended. As amended. Dated 29 December 2000).
2. Decision Goskomstat of 19 September, 2002 N 180 "On approval of instructions on how to fill out federal statistical observation N 2-TP (waste)" Information about education, use, disposal, transportation and placement of waste production and consumption. "
3. Decision Goskomstat of 25 July, 2002 N 157 "On approval of forms of federal statistical observation N 2-TP (waste)" Information about education, use, disposal, transportation and placement of waste production and consumption. "
4. "The provisional rules protecting the environment from waste production and consumption in the Russian Federation", approved by SEMARNAT Russia 15.07.94 year. In parts: 1) the composition of the data needed to determine the limits and permitting 2) the basic requirements for Annex 3, 6, 7, 8, 10.
5. Interim guidelines for the inventory of sites and storage facilities in the Russian Federation (1995) (utv. Minprirody RF).
6. MPR Decree of the Russian Federation 30 July, 2003 N 663 "On amendments to the federal classification catalog of waste, approved by Order MPR Russia from 02.12.2002 N 786.
7. MPR Decree of the Russian Federation 11.09.2003 № 829 "On the public inventory of waste disposal."
8. Order MPR Russia from 02.12.2002 № 786 "On approval of the federal classification catalog waste."
9. Order MPR Russia from 02.12.2002 № 785 "On approval of passports hazardous waste."
1. Akon Russian Federation of 11.10.1991 town № 1738-1 "On Payment for Land" (as amended 14.02.1991 city, town 16.07.1992, 14.05.1993 city, town 09.08.1994, 22.08.1995 town , 27.12.1995 city, town 28.06.1997, 18.11.1997 city, town 31.12.1997, 21.07.1998 city, town 25.07.1998, 29.12.1998 city, town 22.02.1999, 31.12 D. .1999).
2. Instruction MNF Russian Federation of 21.03.2000, № 56 "On application of the law by the Russian Federation on board for the land."
3. Decision Goskomstat of 16 October, 2000 N 97 "On approval of statistical tools for Roszemkadastrom statistical observation of the land."
1. Resolution of the Government of the Russian Federation of 28 August, 1992 № 632 "On approving the procedure for determining pay and limit the size of pollution of the environment, waste disposal, other types of harmful effects" (as amended on 27 December 1994).
2. Briefing-guidance of levy fees for polluting the environment (utv. Minprirody RF 26 Jan, 1993) (amended. As amended. Dated 15 February 2000).
3. The order for 10 per cent payment for environmental pollution in the federal budget revenue Russian Federation (RF utv. Ministry of Environmental Protection, Ministry of Finance of Russia, Gosnalogsluzhboy RF 3 Mar, 1993 № 04-15/61-638, 19, VG-6-02/10 ).
4. Resolution of the Government of the Russian Federation of 12 June, 2003 number 344 on the standard fees for emissions of air pollutants stationary and mobile sources, discharges of pollutants into surface and ground water, waste disposal production and consumption. "
5. Decision Goskomstat of 24 Jun., 2003 N 60 "On approval of statistical tools for the statistical monitoring of the environment and agriculture in 2004.
6. Decision Goskomstat from 1 Sept., 2003 N 80 "On approval of the procedure for filling out and submitting forms of federal statistical observation N 4-OS Details on the current costs of environmental protection and environmental charges."
The calculation of environmental charges
The amount of pollution charges is defined as the amount of pollution charges: up to the standards of emissions, discharges of pollutants, as well as for the excess pollution. It is a basic standard fees (Annex 2 of the decree N N 344) to separate economic regions and river basins set ratios. They take into account the various environmental factors and the importance of the territories.
Payments for air emissions:
Order N 344 established the basic standards of payment for air emissions of pollutants by stationary sources. The fee depends on the amount of emitted pollutants. In this regard, the rate imposed on emissions in excess of the allowable standard (BNn) and no more than temporarily agreed emissions, which is located within the established limits (BNL).
The basic rate of pollution within the limits five times higher than the rate of pollution within the established limits. The amount of payment for excess emissions (SLV) to five times the rate of pollution charges within the required limits (BNL). This is stated in paragraph 5 of how to determine fees, approved by decree N 632.
The procedure for calculating the following:
First, it should be differentiated to determine the rate of pay for each type of pollutants emitted into the atmosphere within the limits of acceptable standards (DSn). Also within the established limits (DSL). It is calculated on the basis of the basic standards for pollutants (1 appendix N to the order N 344) (3) and the ratio that takes into account the state of the atmosphere (KoefAV).
The ratios are given in Annex 2 of the decree N N 344 * (4)
The formula for calculating fees:
VOS = BNn x KoefAV; DSl = BNl x KoefAV.
The values are multiplied by 1.2, with the release of pollutants into the atmosphere of the urban economic regions.
Secondly, we should determine the number of each type of pollutants released into the atmosphere. And thirdly, to calculate the amount of payment. To do so, the number of each type of polluting substances into the atmosphere, it must be multiplied by the appropriate differential rate. With the release of several types of fees should be calculated for each of them separately, and then lay indicators.
Plant Dioniks is located in Perm (Ural economic region). The rate that takes into account environmental factors in this area is 2. With the release of pollutants into the atmosphere of cities is an additional factor of 1.2.
Actual emissions of harmful substances were: chlorine - 3.5 tons; arsenic - 0.6 tons A allowable standard is set at: chlorine - 2 tons, arsenic - 0.2 tons rate payments in the standard is: chlorine -- 41 EUR / t; arsenic - 683 EUR / t.
Differentiated rate in the regulations (VOS), taking into account the ratio is calculated as follows:
- Chlorine - 98.4 rubles / ton (41 USD / tonne x 2 x 1,2);
- Arsenic - 1639.2 rubles / ton (683 USD / tonne x 2 x 1,2).
The amount of pollution charges within the allowable standard will be:
98.4 rubles / ton x 2 t + 1639.2 rub. x 0,2 t = 524.64 rubles.
Target limit emissions: chlor - 3 tons, arsenic - 0.5 tons a rate card in the set limit: chlorine - 340rub / t; arsenic - 3415 USD / t.
Differentiated rate of pay within the limit (DSL) with a ratio equal to:
- Chlorine - 816 rubles / ton (340 USD / tonne x 2 x 1,2);
- Arsenic - 8196 RUR / t (3415 EUR / tonne x 2 x 1,2).
The number of harmful substances within specified limits, but exceeding the standards as well: chlorine - 1 ton (3 - 2); arsenic - 0.3 tons (0.5 - 0.2).
The amount of fees within limits:
816 rubles per tonne x 1 t + 8196 rubles. x 0,3 t = 3274.8 rub.
Now calculate the amount of harmful substances exceeding the established limits: chlorine - 0.5 tons (3.5 - 3), arsenic - 0.1 tons (0.6 - 0.5).
Then calculate the amount of fees for excess emissions:
(816 rubles / ton x 0,5 t + 8196 rubles. X 0,1 t) x 5 = 6138 rubles.
Finally, we get a total amount of payment: 9937.44 rub. (524.64 + 3274.8 + 6138).
Calculation of fees for discharges of pollutants into water bodies is similar - used in calculating the factor of state (Annex 2 of the decree N N 344).
The fee for placement of waste production and consumption:
Order N 344 also established standards for waste disposal charges within the established limits. The value of these payments depend on the amount of hazardous waste. Frame rate is applied using reduction factors: 0 and 0.3.
To find out how much should I pay for waste disposal, it is also necessary to determine the differential rate for each type within the established limits. It is calculated on the basis of the basic rates of charges for waste disposal, taking into account the reduction ratios (Annex 1 to the Ordinance N N 344) and the coefficient established for the soil of an economic region of the Russian Federation (Annex 2 of the decree N N 344).
Then the differential rate of pay for each type of waste is multiplied by the amount of waste actually deployed.
ZAO Kaviton "puts waste Grade 4 (low) in its production association. Therefore, when calculating the fees for waste disposal consumption and production company uses the lowering rate of 0.3. For the Central Black Soil area, the location of the plant, the rate is 2. Benchmark pay for the deployment of 1 ton of waste within the limits of 248.4 rubles / t.
Differentiated rate payments for low-waste within the limits of their deployment is:
248,4 rubles / ton x 0,3 x 2 = 149.04 rubles / t.
Limit placement of waste a company in the $ 5 t. But in fact, the company posted 7 tons
The amount of fees within the limits given in this way:
149.04 EUR / tonne x 5 t = 745.2 rubles.
The number of waste disposal in excess of established limits, is 2 tons (7 - 5). Thus, the fee for excess waste disposal is:
(149,04 EUR / tonne x 2 t) x 5 = 1490.4 rub.
A total amount of payment for environmental pollution is calculated as follows:
745.2 rubles. + 1490,4 rubles. = 2235.6 rub.
The fee for the emission of mobile sources:
Order N 344 regulations imposed fees allowable emissions of pollutants and mobile sources of emissions exceeding allowable.
If the number of spent fuel are not available, a fee determined by the rates set per 1 ton of fuel burned.
If such data do not exist, but there are reliable data on emissions of pollutants, the calculations done on the basis of the rates for stationary sources.
In the absence of data on the number of spent fuel, and the mass emission amount is determined by the rates of payment for annual emissions of a vehicle.
Not forgetting, of the planned amount of pollution charge for the year, broken down by quarters should be submitted to the tax office until February 1, 2004. The form of calculation is given in Annex 1 to N joint letter MPR Russia N 04-15/61-638, the Ministry of Finance of Russia N 19, N Gosnalogsluzhby Russia VG-6-02/10 dated 3 March 1993.
Also draw your attention to the fact that the rates of charges for a negative impact on the environment, acting in 2003, will be applied in 2004, down 1.1. Such a change introduced by Article 15 of Federal Law of 23 December 2003 N 186-FZ "On the federal budget for 2004.
OA Romanchuk, an auditor.
"Glavbuh" Branch application integrated into production ", N 1, I quarter 2004