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Payments for environmental pollution. Environmental pollution from vehicle exhaust. What those keeping records need to know

Pollution fee environment implements the principle of payment for environmental management, as well as the principle of economic responsibility for violation of environmental legislation and is one of the financial management methods in the field of environmental management.

The fee for environmental pollution was enshrined in the Law of the Russian Federation of December 19, 1991 No. 2060-1 “On the Protection of the Natural Environment”, on the basis of which the Government of the Russian Federation of August 28, 1992 No. 632 “On approval of the Procedure” was adopted. definitions of fees and their size limits for environmental pollution, waste disposal, and other types of harmful effects.”

At the beginning of 2002, Federal Law No. 7-FZ of January 10, 2002 was adopted with an almost similar name “On Environmental Protection”, according to which the Law of the Russian Federation No. 2060-1 was declared invalid. Since June 2002, when the Cassation Board of the Supreme Court of the Russian Federation declared the fee illegal and Government Decree No. 632 invalid, the entire system of environmental payments ceased to exist. It should be noted that the above fees have been collected for more than 10 years. For the largest users of natural resources (this is especially true for oil and gas enterprises) gas industry, as well as enterprises of metallurgical and chemical production), these payments amounted to quite large amounts.

As for Federal Law“On Environmental Protection”, it stipulates that the forms of payment for negative impacts on the environment are determined by federal laws. However, unfortunately, the said Law did not establish a specific mechanism for calculating this fee, and other legislative acts on this issue were not adopted until June 2003. Thus, only one year later, fees for environmental pollution began to be collected again.

Currently, the procedure for determining the payment base is closely related to the establishment of various sources environmental pollution, special limits and standards for the negative impact that federal Service on environmental, technological and nuclear supervision (Rostechnadzor).

Federal Law No. 7-FZ (as amended on December 31, 2005) defines legal basis state policy in the field of environmental protection, ensuring a balanced solution of socio-economic problems, preservation of a favorable environment, biological diversity and natural resources in order to meet the needs of current and future generations, strengthen the rule of law in the field of environmental protection and ensure environmental safety.

This Federal Law regulates relations in the sphere of interaction between society and nature that arise during the implementation of

1 See: Decree of the Government of the Russian Federation of June 12, 2003 No. 344 “On payment standards for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, disposal of production and consumption waste" (as amended on July 1, 2005).

economic and other activities related to the impact on the natural environment as the most important component of the environment within the territory Russian Federation, as well as on the continental shelf and in the exclusive economic zone of the Russian Federation.

Payers of fees for environmental pollution, waste disposal and other types of harmful effects are organizations, as well as foreign legal entities and individuals carrying out any types of activities on the territory of the Russian Federation related to the use of natural resources (nature users).

Types of negative impact on the environment include:

Emissions of pollutants and other substances into the air;

Discharges of pollutants, other substances and microorganisms into surface water bodies, underground water bodies and drainage areas;

Contamination of subsoil, soils;

Disposal of production and consumption waste;

Environmental pollution by noise, heat, electromagnetic, ionizing and other types of physical influences;

Other types of negative impact on the environment.

When calculating payments for environmental pollution, one must be guided by the standards given in the Decree of the Government of the Russian Federation of June 12, 2003 No. 344 “On payment standards for emissions of pollutants into the air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies , disposal of production and consumption waste."

The size of the fee depends on the type of pollutants and where they are discharged - into the atmospheric air or into surface and The groundwater(Appendix 10, Table 1-4).

Moreover, the amount of the fee also depends on the volume of emissions. They may be within acceptable standards or within established limits. In the second case, the rates per unit of emissions are five times higher than in the first. If emissions exceed established limits, the pollution fee increases fivefold.

In addition, a special coefficient is established for the basic standards, which depends on the ecological state of the atmospheric air and soil of the economic regions of Russia (Appendix 10, Table 5), as well as on the state water bodies by sea and river basins (Appendix 10, Table 6). If pollutants are emitted into the air in urban areas, an additional coefficient of 1.2 is also applied. In addition, for specially protected natural areas, including medical and recreational areas and resorts, as well as for regions of the Far North and equivalent areas, the Baikal natural territory and zones of environmental disaster, an additional coefficient of 2 is also applied.

So, to calculate the fee for environmental pollution, you need to multiply the volume of emissions (in tons) by the basic standards, and then by the “environmental” and additional coefficients (if we are talking about emissions into the atmosphere over cities).

Payment standards for negative impact on the environment, in force in 2005 and 2007. are applied with a coefficient of 1.15.

The total amount of payment for environmental pollution consists of payments:

For maximum permissible emissions, discharges of pollutants, and other types of harmful effects;

Emissions, discharges of pollutants, waste disposal and other types of harmful effects within established limits(temporarily agreed standards);

Excessive emissions, discharges of pollutants, waste disposal and other types of harmful effects.

The plant is in the process of its production activities emits 5 tons of nitrogen dioxide into the air per year, which is within the established permissible emission standards. The standard fee in 2005, according to Resolution No. 344, was 52 rubles. with 1 t of nitrogen dioxide. The plant is located on the territory of Volgograd (Povolzhsky economic region RF), for which a coefficient taking into account environmental factors is set at 1.9 with an additional coefficient of 1.2 for cities.

Fee amount = 5 (52 x 1.158) 1.9 x 1.2 = 681.72 rubles.

The mining and processing plant discharges ore into surface water 25 tons of chromium per year, of which 20 tons are within the established permissible discharge standards, and the rest is within the established discharge limits. The standard fee in 2005, according to Resolution No. 344, was 13,774 rubles. from 1 ton within the established permissible discharge standards and 68,870 rubles. with 1 t within

established discharge limits. The mining and processing plant is located on the territory Samara region(Volga River basin), for which a coefficient has been established that takes into account environmental factors, in the amount of 1.36.

Fee for regulatory discharges = 20 (13774 x 1.158) 1.36 = 430,850.72 rubles.

Limit reset fee = (25 - 20) (68,870 x 1.15) 1.36 =

RUB 535,563.40

Total fee = 430,850.72 + 538,563.40 = 969,414.12 rubles.

During the oil distillation process, the oil depot discharges 1000 tons of volatile low-molecular hydrogen into the air per year, of which 600 tons are within the established permissible emission standards, 200 tons are within the established emission limits, and 200 tons are above-limit pollution. The standard fee in 2005, according to Resolution No. 344, was 5 rubles. from 1 ton within the established permissible emission standards and 25 rubles. from 1 ton within the established emission limits. The oil depot is located in the Ryazan region (Central Economic Region of the Russian Federation), for which a coefficient taking into account environmental factors is set at 1.9.

Payment for regulatory emissions = 600 (5 x 1.15) 1.9 = 6555 rub.

Payment for limit emissions = 200 (25 x 1.15) x 1.9 = 10,925 rubles.

Payment for excess pollution = 200 (25x5 x 1.15) 1.9 = RUB 54,625.

Total fee = 6555 + 10,925 + 54,625 = 72,105 rubles.

The enterprise disposes of class 4 waste (low-hazardous) on the territory of its production association. Therefore, when calculating fees for the disposal of industrial waste, the enterprise uses a reduction factor of 0.3. For the Central Chernozem region, where the plant is located, the coefficient is 2. The standard fee for the contamination of 1 ton of waste within the established limits is 248.4 rubles/t.

The differentiated fee rate for low-hazard waste within the established limits for their disposal is equal to

248.4 x 0.3 x 2 = 149.04 rubles/t.

The waste disposal limit for the enterprise was set at 5 tons, but in fact it disposed of 7 tons.

The amount of payment within the established limits is:

149.04 x 5 = 745.2 rub.

The amount of disposed waste exceeding the established limits is 2 tons (7 - 5). Thus, the fee for excess waste disposal is equal to

(149.04 x 2) 5 = 1490.4 rub.

The total amount of payment for environmental pollution is 745.2 + 1490.4 = 2235.6 rubles.

Payments for maximum permissible emissions (discharges) of pollutants are included in the cost of products (works, services), and payments for exceeding maximum permissible standards (within the limit and above the limit) are paid from the profit remaining at the disposal of the natural resource user.

Before the start of the next financial year, natural resource users determine the planned indicators for the volume of emissions, discharges or disposed waste, on the basis of which they calculate the planned quarterly fees for environmental pollution for the year and coordinate them with the relevant territorial bodies of Rostechnadzor.

At the end of the quarter, users of natural resources determine and agree with the territorial bodies of Rostechnadzor the actual amount of payment for environmental pollution.

In cases where branches and other divisions of enterprises are located on the territory of other national-state and administrative-territorial entities, the amount of payment for environmental pollution, waste disposal and other types of harmful effects is agreed upon with the territorial body of Rostechnadzor at the location of these branches and divisions.

Payments for environmental pollution are made quarterly within the following periods:

Scheduled payments no later than the 20th day of the last month of the quarter;

Actual payments no later than the 20th day of the month following the reporting quarter.

Payments not made on time are recovered from enterprises in an indisputable manner. Amounts of payments made in excess to the budget are credited to the enterprise against the next quarter's payment. As already noted, since 2005, control over the correct calculation of pollution fees, the completeness and timeliness of its payment has been carried out by the territorial bodies of the Federal Service for Environmental, Technological and Nuclear Supervision.

In 2007, the standards for deductions from fee receipts for negative impacts on the environment were 20% to the federal budget and 40% to the budgets of the constituent entities of the Federation. The remaining funds were sent to the budgets of municipal districts and the budgets of city districts, i.e. to local budgets.

Payment of the fee does not exempt economic and other business entities from carrying out environmental protection measures and compensating for environmental damage. Legal entities and individual entrepreneurs carrying out economic and other activities that have a negative impact on the environment are required to plan, develop and implement environmental protection measures in the manner prescribed by law.

How to correctly pay for emissions of pollutants into the air by mobile objects and for the disposal of production and consumption waste, according to which BCC for 2016, the payment deadline for which is 03/01/2017?

Answer

Galina Nefedova answers, expert

Payments for environmental pollution should be transferred according to expense type code 853 “Payment of other payments”.

In accounting and reporting, reflect the fee for the disposal of production and consumption waste under article KOSGU 290 “Other expenses”. This follows from sections III, V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n.

Article 16 of Law No. 7-FZ dated January 10, 2002 stipulates that fees must be charged for the following types negative impact on the environment:

atmospheric emissions from stationary objects;

discharges of pollutants into surface and underground water bodies;

disposal of production and consumption waste.

There is no charge for air emissions from mobile objects (letters from the Russian Ministry of Natural Resources dated July 23, 2015 No. 02-12-44/17039, dated March 10, 2015 No. 12-47/5413). All organizations that have cars (or other vehicles) on their balance sheet are exempt from paying for the negative impact on the environment of these mobile objects.

Production and consumption waste includes substances or objects that are generated in the process of production, performance of work, provision of services or in the process of consumption and which must be disposed of. This follows from Article 1 of the Law of June 24, 1998 No. 89-FZ. Thus, for the disposal of production and consumption waste, organizations are charged a fee for environmental pollution.

Oleg Dolmatov,

Svetlana Gubanova, Chief Specialist-Expert of the Financing Department of the Economics and Finance Department of Rosprirodnadzor

Who should pay for environmental pollution?

By general rule Payments for environmental pollution are required to be paid by all organizations that use in their activities facilities that have a negative impact on the environment.

This follows from Article 23 of the Law of June 24, 1998 No. 89-FZ, Article 28 of the Law of May 4, 1999 No. 96-FZ, paragraph 1 of the Procedure approved by the Decree of the Government of the Russian Federation of August 28, 1992 No. 632, subparagraph “b” of paragraph 4 of the Decree of the Government of the Russian Federation of August 28, 1992 No. 632, the ruling of the Constitutional Court of the Russian Federation of December 10, 2002 No. 284-O, the ruling of the Constitutional Court of the Russian Federation of May 14, 2009 No. 8-P.

Organizations and entrepreneurs do not pay fees for environmental pollution if they operate only at sites of hazard category IV. These are objects on which:
- there are stationary sources of pollutant emissions, but the amount of emissions does not exceed 10 tons per year;
- there are no emissions of radioactive substances;
- there are no discharges of pollutants that are formed when water is used for industrial needs, into sewers and into the environment (into surface and underground water bodies, onto the earth's surface).

About this - in paragraph 1 of Article 16.1 of the Law of January 10, 2002 No. 7-FZ, paragraph 6 of the Government of the Russian Federation of September 28, 2015 No. 1029 and in the letter of Rosprirodnadzor of October 31, 2016 No. AS-09-00-36/22354.

Advice: to avoid paying for environmental pollution, make sure that the facilities your organization operates meet hazard category IV.

Rosprirodnadzor specialists assign hazard categories when registering objects in the state register. The new facility must be registered within six months after commissioning. To find out the hazard category for old objects, contact Rosprirodnadzor.

Do not confuse pollution charges with environmental fees - they are completely different payments.

Important: pollution charges are not a tax. Therefore, it is not subject to the requirements established by tax legislation. This follows from the ruling of the Constitutional Court of the Russian Federation dated December 10, 2002 No. 284-O. In this regard, the obligation to transfer fees extends to organizations (entrepreneurs) applying any of the taxation systems provided for by the Tax Code of the Russian Federation. This follows from paragraph 3 of Article 346.1, paragraphs 2 and 3 of Article 346.11, paragraph 4 of Article 346.26, paragraph 7 of Article 346.35 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated July 11, 2007 No. 03-11-04/3/262.

The obligation to pay for environmental pollution does not depend on the ownership of the source (object) of negative impact. That is, the fee must be paid by those who actually operate such an object. For example, tenants, organizations that received an object for free use, etc.

The correctness of the calculation of fees and the timeliness of their transfer to the budget is controlled by the Federal Service for Supervision of Natural Resources (Rosprirodnadzor). This is stated in the Decree of the Government of the Russian Federation dated December 29, 2007 No. 995.

An organization that operates objects that have a negative impact on the environment is required to register with the territorial branch of Rosprirodnadzor. To do this, she must submit an application there in the form approved by Order of the Ministry of Natural Resources of Russia dated December 23, 2015 No. 554. Complete the application separately for each “negative” object (clauses 17-19 of the Rules approved by Decree of the Government of the Russian Federation dated June 23, 2016 No. 572). Applications can be submitted on paper or in in electronic format on the website of Rosprirodnadzor. Guidelines instructions for filling out applications are in the appendix to the order of Rosprirodnadzor dated November 24, 2016 No. 756.

The deadline for submitting applications is within six months from the start of operation of the facility (clause 2 of article 69.2 of the Law of January 10, 2002 No. 7-FZ). For violation of this deadline, Rosprirodnadzor will issue a fine under Article 8.46 of the Code of the Russian Federation on Administrative Offenses. The fine will range from 30,000 to 100,000 rubles. - for organizations, from 5,000 to 20,000 rubles. - for the leader.

Report to Rosprirodnadzor about old objects of negative impact that you have been operating for a long time. Submit your application before January 1, 2017. This can be done through your personal account.

Within 10 working days, based on the application, the department of Rosprirodnadzor will register the object of negative impact (clause 2 of article 16.1 of the Law of January 10, 2002 No. 7-FZ). The registration certificate will be sent to you on paper or electronically. The form of the certificate is established by letter of Rosprirodnadzor dated September 1, 2016 No. AS-03-00-36/17836. This procedure follows from paragraph 1.7 of the notification of Rosprirodnadzor dated November 25, 2016 and letters from the Ministry of Natural Resources of Russia dated October 28, 2016 No. 12-50/8692-OG, Rosprirodnadzor dated October 31, 2016 No. AS-09-00-36/22354.

Types of negative impact

Article 16 of the Law of January 10, 2002 No. 7-FZ stipulates that fees should be charged for the following types of negative impact on the environment:

• atmospheric emissions from stationary objects;
• discharges of pollutants into surface and underground water bodies;
• disposal of production and consumption waste.

Fee rates for types of negative impact on the environment are established by Decree of the Government of the Russian Federation dated September 13, 2016 No. 913.

There is no charge for air emissions from mobile objects (letters from the Russian Ministry of Natural Resources dated July 23, 2015 No. 02-12-44/17039, dated March 10, 2015 No. 12-47/5413). All organizations that have cars (or other vehicles) on their balance sheet are exempt from fees for the negative impact on the environment of these mobile objects.*

Air emissions

The obligation to pay for emissions into the atmospheric air arises for organizations regardless of the type of activity (industrial, non-industrial or other sphere). The determining factor is the fact of a negative impact on the environment in the form of emissions of pollutants into the air. This is stated in paragraph 1 of the Procedure approved by order of Rostechnadzor dated April 5, 2007 No. 204.

The procedure for identifying sources of emissions of harmful (pollutant) substances into the atmospheric air, as well as the list of such substances subject to accounting and regulation, were approved by Order of the Ministry of Natural Resources of Russia dated December 31, 2010 No. 579. If certain harmful substances are not named in the list, they are subject to rationing in the cases specified in paragraph 9 of the Procedure approved by Order of the Ministry of Natural Resources of Russia dated December 31, 2010 No. 579.

Important: Beginning with reporting for 2016, declarations on fees for negative environmental impact must be submitted to the territorial offices of Rosprirodnadzor. This is discussed in paragraph 5 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ.

Waste disposal

The obligation to pay a fee for waste disposal arises for organizations whose activities lead to the formation of substances or objects that must be disposed of.

Situation: Should an organization that has entered into an agreement for garbage (waste) removal pay a fee for environmental pollution?

Yes, I should.

Organizations are charged a fee for the disposal of production and consumption waste (Clause 1, Article 16 of Law No. 7-FZ of January 10, 2002). The obligation to pay a fee arises with the owner of the waste during its storage and (or) disposal.

Production and consumption waste includes substances or objects that are generated in the process of production, performance of work, provision of services or in the process of consumption and which must be disposed of.

Ownership of waste is determined in accordance with civil legislation (Article 4 of the Law of June 24, 1998 No. 89-FZ, Article 136 of the Civil Code of the Russian Federation).

When making payments under a garbage (waste) removal agreement, the organization pays only the costs associated with garbage removal, but does not pay for environmental pollution.

Thus, the existence of an agreement with a specialized organization for the removal of garbage (waste) does not exempt the organization that owns the waste from paying a fee for the negative impact on the environment, the amount of which depends on the quantity and hazard class of the waste.

In arbitration practice there are examples of court decisions confirming this conclusion (see, for example, decisions of the Federal Antimonopoly Service of the North-Western District dated October 31, 2008 No. A56-1719/2008, dated June 24, 2008 No. A21-6268/2007, Volgo -Vyatka District dated August 14, 2007 No. A29-6876/2006A).

It should be noted that an organization can transfer ownership of its waste to a specialized organization (for example, a landfill). But this does not oblige the specialized organization to calculate and pay fees for environmental pollution. The payer of the fee will still be the organization whose activities generated the waste (Clause 1, Article 16.1 of the Law of January 10, 2002 No. 7-FZ). Similar conclusions are contained in the letter of Rosprirodnadzor dated March 29, 2016 No. AA-06-01-36/5099.

Oleg Dolmatov, Deputy Head of Rosprirodnadzor

Alexandra Kuznetsova, Deputy Head of the Economics and Finance Department of Rosprirodnadzor

Which KOSGU code and type of expense should be used to reflect the charge for environmental pollution?

Pay for environmental pollution according to CVR 853 “Payment of other payments”.

In accounting and reporting, reflect the payment for pollution under article KOSGU 290 “Other expenses”. That is, it needs to be reflected on accounts that are linked to this code: 401.20.290, 109.00.290.

This follows from sections III, V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).*

PAYMENT FOR ENVIRONMENTAL POLLUTION is a form of compensation for damage caused to the natural environment by enterprises, institutions, foreign legal and individuals, carrying out any types of activities on the territory of the Russian Federation related to the use of natural resources (hereinafter referred to as natural resource users).

Payments for environmental pollution are calculated in accordance with the Procedure for determining fees and their maximum amounts for environmental pollution, waste disposal, and other types of harmful effects, approved by Decree of the Government of the Russian Federation dated August 28, 1992 No. 632, and Instructional Guidelines , approved by the Ministry of Environmental Protection and Natural Resources of the Russian Federation on January 26, 1993. Natural resource users determine and agree with the relevant territorial bodies of the Russian Ministry of Natural Resources the amount of payment for environmental pollution for the year with a quarterly breakdown and submit to the tax authorities at the location of the natural resource user before February 1 of the current year required information.

The total fee for environmental pollution consists of a fee for: maximum permissible emissions, discharges of pollutants, and other types of harmful effects; for emissions, discharges of pollutants, waste disposal and other types of harmful effects within established limits (temporarily agreed standards); for excess emissions, discharges of pollutants, waste disposal and other types of harmful effects. Payment for maximum permissible emissions, discharges of pollutants is carried out at the cost of products (works, services), and payment for exceeding them (limit and above-limit emissions, discharges) is made at the expense of profits remaining at the disposal of the natural resource user. The Law of the Russian Federation "On Environmental Protection" establishes that 10% of the fee for standard and above-standard emissions (discharges) of harmful substances, waste disposal, and other types of harmful effects is sent to the federal budget to finance the activities of territorial bodies government controlled in the field of environmental protection. Enterprises transfer 10% of the fee for environmental pollution to the federal budget on a quarterly basis. Payments not made are recovered from enterprises in an indisputable manner.

Economics and law: dictionary-reference book. - M.: University and school. L. P. Kurakov, V. L. Kurakov, A. L. Kurakov. 2004 .

See what “FEE FOR ENVIRONMENTAL POLLUTION” is in other dictionaries:

Payment for environmental pollution- 2.2. Pollution fees are a form of compensation for economic damage from emissions and discharges of pollutants into the natural environment of the Russian Federation, which reimburses the costs of compensating for the impact of emissions and... ... Official terminology

FEE FOR ENVIRONMENTAL POLLUTION- a form of compensation for harm caused to the natural environment by enterprises, institutions, foreign legal entities and individuals carrying out any type of activity on the territory of the Russian Federation related to... ... Great Accounting Dictionary

Established on the basis of the RSFSR Law of December 19, 1991 No. 2060 1 On the protection of the natural environment. Differential rates for environmental pollution, including atmospheric air, are established by the authorities... ... Encyclopedia of Lawyer

TAXES FOR ENVIRONMENTAL POLLUTION- (English effluent taxes) – mandatory payments for environmental pollution corresponding to the damage caused. Currently time is valid so-called 10% fee for environmental pollution, collected in accordance with the instructions of the State Tax Service of the Russian Federation No. NP 4 02/86n dated... ... Financial and credit encyclopedic dictionary

This article should be Wikified. Please format it according to the article formatting rules. Among indirect taxes, a special place in terms of their purpose is occupied by taxes related to environmental protection, included in the document ... Wikipedia

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Payment for environmental management- the principle of the use of natural resources in the Russian Federation by legal entities, exceptions to which are provided for by law. P.p. finds expression in payments for natural resources, for pollution of the environment and for other types of impact on ... Encyclopedia of Law

Industrial production- (Industrial production Index) Definition industrial production, trends in production development Information on the definition of industrial production, trends in production development Contents Contents Designation and quality of the environment... ... Investor Encyclopedia

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A pollution charge is a type of fee that is levied on businesses that have a negative impact on the environment. In addition to paying the fee, enterprises must take measures to protect the environment and compensate for the damage caused. The payment rules are regulated by Federal Law No. 7-FZ of January 10, 2002. The fee is paid to Rosprirodnadzor (see →). In this article we will look at the cost of environmental pollution.

Harmful effects on the environment, species

The following actions have a negative impact on nature:

• Emissions of harmful substances into the atmosphere by stationary objects (pipes of factories, boiler houses, diesel installations, cutting and welding of metals, etc.);
• Waste disposal;
• Pollution of water resources by discharges;
• Harm to the soil and subsoil of the earth.

Who pays the fee and objects of taxation

The payment applies to individuals and legal entities, including foreign ones, to enterprises, organizations, institutions, individual entrepreneurs who conduct activities in the Russian Federation related to environmental management.

The objects of taxation are stationary objects: objects on the ground that pollute the soil or release harmful substances into the air; facilities where waste is stored (dump, landfill, storage, etc.).

A fee is charged for each object.

From January 1, 2015, no fees will be charged for emissions into the atmosphere. Vehicle organizations and individual entrepreneurs.

Based on their impact on the environment, objects are divided into groups:

Objects of group 4 are exempt from paying the payment.

Payment deadlines

According to the new article 16.4 of Law No. 7-FZ, the fee is paid and a calculation is provided for it for the calendar year until March 1 of the year following the reporting year (previously the fee was paid per quarter).

Each subject of the Russian Federation provides a separate calculation. If several objects are located on one subject, then calculations for them are included in a single calculation.

Payment calculation

Decree of the Government of the Russian Federation No. 344 of June 12, 2003 established:

• Maximum permissible standards and limits for emissions and discharges in rubles per ton, waste - per unit of their disposal;
• Coefficients taking into account ecology in different regions of Russia.
• Additional coefficients for environmental zones (sanatoriums, resorts, nature reserves, etc.).

Rates increase annually to take into account inflation. In 2016, the inflation rate is 2.56, and in 2017 – 2.67.

Calculation algorithm

1. First of all, you need to find out the exact standards by contacting your territorial Rosprirodnadzor. To do this, you need to provide information: about the type of activity, about the products produced. Based on the data, the object is assigned a group (according to the level of negative impact) and rates are set. A permit is issued that specifies standards and limits. A certificate of waste hazard class is also issued.
2. Determine the volumes of emissions or discharges. To do this, you can invite a specialized organization.
3. Make the calculation in accordance with the rules of the Government of the Russian Federation No. 632 of 08.28.92.

The amount of the fee within acceptable standards is determined by:

Standard rate * pollution volumes * additional coefficients.

The amount of the fee within the limits is determined by:

Limit rate* (limited volume of pollution – volume of pollution within acceptable standards) * additional coefficients.

The amount of payment for pollution in excess of the limits is determined:

Limit rate * (actual volume of pollution – volume of limit pollution) * additional coefficients * 5 (25).

For several types of pollution, calculations are carried out for each type, then the results obtained are summarized.

Depending on compliance with standards and limits, the following coefficients are applied from 2016 to 2019:

Other coefficients used in the calculation:

• Coefficient of environmental significance (each region has its own in terms of atmosphere, soil and water);
• Additional coefficient for special natural areas equal to 2 (which zones: regions of the far north and equivalent regions, protected areas, national parks, resorts, sanatoriums, natural disaster zones, zones under international conventions);
• The additional coefficient for urban air emissions is 1.2 (if the facility is registered in the city);
• The inflation rates are equal: in 2016 2.56, and in 2017 – 2.67.

In order to encourage organizations to take measures to effective use waste and environmental protection, from January 1, 2016, coefficients were introduced that reduce the payment rate:

Example #1. Calculation of payment for negative environmental impact

The organization uses a diesel unit, which is registered in the Ural economic region, in the city of Yekaterinburg. In 2016, the installation consumed 3,000 liters of diesel. Emissions were within the established standards. How much will the payment for negative environmental impact be?

The calculation is carried out in tons, so liters of diesel need to be converted into tons:

1. Convert to kg; to do this, liters must be multiplied by density: 3000 * 0.83 = 2490 kg.
2. Convert kg to tons: 2490/1000=2.49 tons.

• The rate of payment for diesel is 2.5;
• The installation is registered in the Ural region, so the environmental significance coefficient will be 2;
• The installation is registered in the city, so an additional coefficient of 1.2 is applied;
• The inflation rate for 2016 is 2.56;
• Emissions are within the norm, so the compliance factor will be 1 (Table 2).

The payment amount will be:

2.49*2.5*2*1.2*2.56*1=38.25 rubles.

Example #2. Calculation of payment for discharge into water resources

The enterprise is located in the Republic of Karelia. Let’s say that in 2016 it discharged water resources Magnesium 2 tons, including:

• Within the standard – 0.8 tons;
• Within the limit - 1.5 tons.

How much will the payment for negative environmental impact be?

We know (according to regulatory documents):

• The rate for magnesium discharge within the norm is 6.9, and within the limit 34.5
• The coefficient of ecological significance of the Republic of Karelia (Baltic Sea Basin) is 1.13;
• Karelia is a region equated to the regions of the Far North, therefore a coefficient for special natural zones of 2 is applied.
• Inflation rate 2.56;
• Excessive pollution coefficient 5 (Table 2).

Calculation procedure:

1. Determine the fee within the standard: 6.9*0.8*1.13*2*2.56=31.92
2. Determine the fee within the limit: 34.5*(1.5-0.8)*1.13*2*2.56=139.72
3. Determine the fee over the limit: 34.5*(2-1.5)*1.13*2*2.56*5=499

The total amount will be:

31.92+139.72+499=670.64 rub.

The company will pay 670.64 rubles.

Registration procedure

The registration procedure is prescribed in the new Article 69.2 of Federal Law No. 219-FZ. the rules are effective from January 1, 2015.

Within six months from the date of commissioning of the facility, the payer organization is required to register with Rosprirodnadzor. Enterprises that operate on sites before January 1, 2015 must register before 2017. To do this, you need to submit the appropriate application in paper or electronic form with an electronic signature.

Organizations are issued standards for five years. Every year, the organization is required to confirm the immutability of data.

If the payer has any changes, then Rosprirodnadzor must be notified about this within 30 days.

What changes must be notified about:

• Replacement or transformation of the organization;
• Change of details (name, address, etc.)
• Changing the place of registration of the object;
• Changes in technology affecting the types and volumes of emissions (discharges, waste);
• Changes in disposal of emissions or waste.

If the organization ceases to operate at the facility, then it is necessary to submit an act of liquidation or conservation of the facility. In this case, the organization is deregistered and no payment is made.

Organizations working at facilities of groups 1, 2 and 3 from January 1, 2015 are required to draw up a program environmental control. Based on the results of the reporting period, Rosprirodnadzor submits information about appointed persons for control, about the activities carried out and about the results of control.

Payment reporting

By March 10 of the year following the reporting year, you must submit the form “Declaration of payment for negative impact on the environment” to the territorial body of Rosprirodnadzor.

In addition to the Declaration, it is necessary to submit a technical report confirming the unchanged production and raw materials. The technical report is submitted a year later, after approval of the standards and within 10 days. For example, the standards were approved on March 15, 2016, which means the report must be submitted by March 25, 2017. And so on every year. The report is also submitted in paper and electronic form. If it is not provided, the payment will be calculated as excess pollution.

If the organization has hazardous waste, then it is necessary to provide passports for each type of waste confirming the hazard class (with the exception of hazard class 5).

Fines and sanctions for violating payment rules

For late payments, penalties are charged in the amount of 1/30 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay.

Answers to pressing questions on environmental pollution charges

Question No. 1. Do offices need to pay a fee for their negative impact on the environment?

If there is waste from computer and office equipment, lamps, household waste, then you need to pay a fee. If the office enters into an agreement with a specialized waste disposal company and the waste becomes the property of this company, then the payment will be paid by this company, not the office.

Question No. 2. Are tenants exempt from paying?

Payment is required for the object, regardless of the form of ownership. If the lease agreement stipulates that the landlord pays the fee, then the tenant does not need to pay the payment.

Question No. 3. What happens if you don’t get a waste passport?

If the enterprise has waste with a hazard class, then it is necessary to obtain passports for it. Otherwise, you face a fine of up to 100,000 rubles.

However, environmentalists alone cannot cope with such a negative state of affairs, so the state is introducing a fine for environmental pollution in 2019 in order to somehow punish unscrupulous producers and cope with their lawlessness, preventing it in the early stages.

1. Classification of harm to nature
2. Environmental areas:
   atmosphere;
   the soil;
   water.
3. Fine for illegal discharge of pollutants

Classification of harm to nature
Ecologists distinguish four classifications of environmental pollution based on their sources. Among them:

1. Physical – radiation, heat, noise, etc., which leads to change certain characteristics in the environment.

2. Mechanical - huge piles of garbage all over the world.

3. Biological - the source is living organisms that harm the environment as a result of anthropogenic activities or for natural reasons.

4. Chemical – leads to a change in the basic composition of resources, in which the content of harmful substances increases chemical substances penetrating into the environment.
Environmental Spheres
The environment is divided into: soil, atmosphere and water. Each of these areas is subject to pollution and it doesn’t matter whether we are talking about Russia or another country - ecological problem is everywhere, regardless of its location.
Atmosphere
The gaseous shell is involved in the process of determining the climate and thermal background of the planet. Its composition is constantly changing and today is partly determined by factors of human economic activity.
Main sources of harm:

• transport;
• thermal and power plants;
• enterprises involved in the chemical industry;
• forest fires, burning of garbage and waste.

The soil

Negative factors influenced by human hands also harm the thin layer of the lithosphere, where the process of exchange between nonliving and living systems occurs. How the damage is caused:

• construction of roads and various structures;
• mining;
• abundant use of fertilizers and chemical poisons to remove weeds and pests;
• car exhaust contains lead, which poisons organisms that live in the soil;
• excessive plowing;
• power plant operation and radioactive fallout;
• drain liquid waste from enterprises.

Water
Today the water shell is heavily polluted. Bottles floating on the surface of the water and oil spills are only superficial problems that are visible to the naked eye, and it is difficult to imagine how many of them there really are.
Pollution can be natural, due to floods and mudflows, or unnatural, under the influence of human factors.
Impact example:

• sewage;
• chemical industry enterprises;
• acid rain;
• farms;
• oil platforms and fisheries;
• household waste in populated areas;
• thermal (CHPs use water to cool turbines, draining the heated water into a reservoir).

Information for legal entities
Harm to the environment is not an unpunished activity for enterprises. According to Federal Law No. 7 (Article 16) “On Environmental Protection”, a fee for harmful effects is charged to all organizations and individual entrepreneurs, without exception, that work in areas that harm the environment.
Types of harmful effects:

• discharge of waste from consumption and production;
• air pollution from mobile and stationary sources;
• release of pollutants into underground and surface water collection areas and water bodies;
• other types of harm to nature: vibration, noise, radiation, electromagnetic waves(there is no need to pay for this type of influence).

To obtain a permit for harmful emissions, each enterprise must have the following documents: