The relationship between man and nature has always existed, but on different stages civilization, it has undergone multiple modifications. Unfortunately, the further humanity moved along the path scientific and technological progress the more ruthlessly exploited natural resources. Forests were cut down, water bodies were drained and polluted, harmful emissions reached the atmosphere catastrophic proportions. As a result, disappeared or are on the verge of survival certain types plants, animals, fish and insects.
It got to the point where international community seriously preoccupied global climate change problem, but industrially the developed countries attempts to reach an agreement on the limitation of emissions into the atmosphere began to be made greenhouse gases. That is, people began to accept urgent action to save the earth from ecological disaster . One of these measures was collection of environmental fees for negative impact on the environment(NVOS).
Meaning of the NIS
The essence of any environmental payments, including for NEOS, is that the state obliges users of natural resources (legal entities and individual entrepreneurs) deduct cash to prevent or compensate for damage caused by them to the environment in the course of production or economic activity.
Funds raised will be used to build treatment facilities, land reclamation, creation recreational areas and other environmental activities .
The obligation and procedure for paying environmental charges are prescribed in the law "On Environmental Protection" (No. 7-FZ of 10.01.02). According to the provisions of this law, users natural resources operating facilities that produce harmful emissions, discharges or production waste must produce next payments for:
- emission into the atmosphere of harmful substances by stationary or mobile sources pollution;
- discharge of harmful substances and microorganisms into surface and underground water bodies (rivers, lakes, aquifers);
- placement (burial) of waste in specially designated areas (mainly at landfills).
Here it is impossible not to mention the legal conflict. According to the Ministry of Natural Resources of the Russian Federation, based on amendments to the law “On the Protection of Atmospheric Air” (No. 96-FZ of 04.04.1999), it is not necessary to pay for the release of “dirt” into the atmosphere by mobile sources (including cars).
Making an environmental payment does not relieve the payer from carrying out environmental protection measures and compensating for damage caused to the environment or citizens (for example, in the event of an accident), therefore, from a legal point of view, this payment is essentially closer to a fiscal fee than to a tax.
The procedure for calculating and collecting fees
The Decree of the Government of the Russian Federation No. 344 dated 12.06.2003 contains two standards, on the basis of which the amount of the environmental payment is calculated. One rule concerns allowable limits, the other - temporarily agreed limits on harmful emissions/discharges.
Standards are set for each component of a pollutant (pollutant), taking into account its danger to the environment and humans.
For 2018 this document has lost its power.
If the nature user is within the maximum allowable standard (PDN), the amount of the payment is determined by multiplying the differentiated rates by the volume of pollution (for each component of the emission or discharge) and then summing up the results for all types of pollution.
If the nature user has exceeded the PDN, but kept within the agreed limit, the difference between this limit and the PTI, multiplied by the corresponding rate, is added to the result of the previous calculation.
If the nature user has exceeded both the PDN and the allotted limit, the difference between the actual volume of emissions (discharges or waste) and the allotted limit is added to the result of the previous two calculations, multiplied by the corresponding rate and increasing by a factor of five. That is, there is a hidden penalty sanction designed to stimulate strict compliance with environmental legislation.
In the event that an accident occurred due to the fault of the user of natural resources causing damage to the environment, the amount of payment is determined in the same way as for above-limit pollution.
If the user of natural resources does not have the required permits for the emission/discharge of pollutants or for the disposal of waste at landfills, the payment for NWOS increases by 5 times. There is a lever of influence on violators of the law: if you neglect your duties, you pay.
The following information is required to calculate the environmental payment:
- MPE and VSV standards;
- waste disposal limits;
- the amount of fuel consumed (for mobile sources of pollution);
- the amount of the fee for the VAT;
- actual volume (mass) of emissions/discharges of pollutants and disposed (or recycled) waste, broken down by components;
- corresponding coefficients.
The amount of payment for the VAT is calculated by the payer independently on the basis of information from the production environmental control and is paid annually by March 1 of the year following the reporting period. Environmental payments are credited to the federal budget.
In addition, before March 10 (i.e. within at least 10 days after payment), the payer is obliged to submit to the local authority executive power tax return in the form prescribed by that authority.
It is easy to guess that the calculation of environmental payments - hard work and hard work. Therefore, there are many firms providing consulting services in this area. At the same time, for a competent specialist it will not be great work master a specialized program (in particular, developed by ComEco), which allows you to automate the calculation of payments for NIOS and the preparation of reporting documentation.
Form of calculation
The standard form for calculating payments for NVOS and the procedure for filling it out, as well as the procedure for submitting reports, are defined in the Order of Rostekhnadzor of the Russian Federation No. 204 of 04/05/2007. This department appears here not by chance: earlier it was it that was engaged in the collection of environmental payments.
The misunderstanding was corrected in August 2010 by transferring the authority to administer the NVOZ fee to Rosprirodnadzor. However, the latter did not have time to create his own regulatory framework in in full, therefore, it is often necessary to use the documents of the technical supervisory agency.
In particular, the form for calculating the payment for emissions into the atmosphere is presented in the format of a table and has next view:
It is the collection of normative indicators that is main problem , insofar as normative base scattered throughout various instances and systematically corrected, which requires the performer to be attentive, accurate and patient.
Case study and examples
Example 1: the enterprise produces liquefied gas, is a stationary facility that emits pollutants into the atmosphere, in this case butane. Located in the Tver region. For factory fitted the following limits:
- MPE - 2 tons;
- VSV - 3 t.
Ideally, it is best to keep within the maximum allowable standard, however, for safety net, the company's management decided to issue an additional limit, so that in case of exceeding the MPE, it would not be too limited. large amount overpayments. In the given example, the actual outlier is chosen in such a way as to illustrate the justification of such a decision.
- actual release - 2.5 tons;
- standard for MPE - 5 rubles / t;
- normative for ER - 25 rubles/t;
- coefficient of ecological significance - 1.9;
- additional coefficients - 1 and 1.2;
- indexation for inflation - 2.56.
Since the enterprise exceeded the maximum allowable allowance, but at the same time met the ESV, we carry out the calculation in two stages. Payment within the VAT will be:
2 * 5 * 1.9 * 1.0 * 1.2 * 2.56 \u003d 58.37 rubles.
If there were no excess of MPE, this amount would be final. But the excess was allowed and amounted to 0.5 tons (3 - 2.5). Therefore, an additive is obtained, which amounted to:
0.5 * 25 * 1.9 * 1.0 * 1.2 * 2.56 \u003d 72.96 rubles.
As a result, we get:
58.37 + 72.96 \u003d 131.33 rubles.
That is, for half a ton of "overlimit" it was necessary to pay much more than for two tons of the rationed amount. And in the event of exceeding the BNE, the “appendage” would be even more significant. Hence the conclusion: take care of the environment, it is not only reasonable, but also economically beneficial.
Example 2: the same enterprise accumulates a certain amount of various wastes in the production process, which must somehow be disposed of. There can be many options for disposal: from using your own capabilities to sending garbage to landfills.
- Type of waste - household waste, unsorted, small-sized.
- Hazard class - 4.
- The actual mass of waste (within the established limit) on an accrual basis - 2 tons.
- The standard for waste disposal within the established limit is 248 rubles/ton.
- The coefficient of environmental significance is 1.9.
- Additional coefficient - 1.0.
- The coefficient taking into account the location of the waste disposal facility is not applied.
- Adjusted for inflation - 2.56.
Since the enterprise met the established limit, we get:
2 * 248 * 1.9 * 1.0 * 2.56 \u003d 2412.54 rubles.
Norms of payment for environmental pollution
When calculating the fee for the NVOZ, the rates and additional coefficients approved by the Government of the Russian Federation are applied.
To encourage users of natural resources to implement measures to reduce NVOS and introduce advanced technologies The Environmental Protection Agency has developed coefficients applied to the relevant rates. These coefficients are shown in the following table.
| Condition | Coefficient |
|---|---|
| Disposal of own waste within the established limits at landfills owned by a legal entity or individual entrepreneur on property rights and equipped accordingly | 0,3 |
| Disposal of Class IV Waste Formed as a Result of Class II Waste Disposal | 0,33 |
| Disposal of class IV waste generated as a result of waste disposal III class | 0,49 |
| Disposal of IV and V class waste generated as a result of waste disposal from industrial enterprises | 0,5 |
| Disposal of hazard class III waste generated as a result of class II waste disposal | 0,67 |
Liability for violation
For violation environmental legislation relies administrative responsibility in accordance with the Code of Administrative Offenses of the Russian Federation. Sanctions for the most significant violations are set out in Articles 8.5, 8.21 and 8.41.
These significant breaches include:
- Deliberate concealment, distortion or untimely submission of reliable data on the environment and sources of pollution;
- Emission of pollutants into the atmosphere without a special permit;
- Non-payment (or untimely payment) of the fee for the NVOS.
All these violations entail penalties that are imposed on both individual citizens and officials and legal entities. The amount of fines depends on how serious a particular violation is considered.
The biggest fine 250 000 rubles– a legal entity may be subjected to for unauthorized release of pollutants into the atmosphere. For an official, the same violation will amount to a maximum 50 000 rubles.
The most "innocent" violation is the concealment or distortion of data on the state of the environment and sources of pollution. Legal entity it can go up to 80 000 rubles, official – up to 6,000 rubles. An ordinary citizen can also suffer: the limit of his responsibility is set up to 1,000 rubles.
Establishing the fact of non-payment (or late or incomplete payment) of the environmental tax is entrusted to the territorial body of Rosprirodnadzor. In addition to the fine, it is possible to levy a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.
For many businesses, one of mandatory conditions conducting business - making payments for negative impact on the environment. New rates in 2016 adopted by Decree of the Government of the Russian Federation of September 13, 2016 No. 913. It entered into force at the end of September. In addition, he approved additional coefficients. Let's talk about all the innovations.
Options
Law on Environmental Protection No. 7-FZ obliges the Government of the Russian Federation to establish two parameters:
- fees for Negative influence to the natural environment;
- additional coefficients.
Since January 1, both of these indicators have been updated upwards. Moreover, the rate indicators are scheduled ahead for 2016, 2017 and 2018. And for 2017 and 2018, the fee will be the same and will not change. The previous payment standards have become invalid since September 23.
According to the law, all organizations and businessmen (IEs) who conduct any (!) Activities in Russia that negatively affect the environment must pay for the harmful impact on the environment.
The exception is the so-called objects of the fourth category, where firms and merchants work. It is believed that their impact on the environment is minimal, so there is no need to pay a fee to the budget. The rules for assigning to the 4th category can be found in the Decree of the Government of the Russian Federation of September 28, 2015 No. 1029.
What do they depend on
Primarily, new rates of payment for negative environmental impact for 2016 depend on the type harmful influence production for nature. It can be of three types:
Overpayment
However, the law does not treat all productions with the same brush. Apart from new rates in 2016 of fees for negative environmental impact, a multiplying factor of 2 is set. The rate is multiplied by it if the production is located on the territory or object, which are under special protection of the law (reserves, sanctuaries, etc.).
There are also more benign coefficients. Their values range from zero to 0.67, depending on the harmfulness of the waste. They are introduced specifically for organizations and individual entrepreneurs, so that they do less harm. nature through the use of more modern technologies.
Order of enumeration
According to latest changes, from January 1, 2016, you need to pay for negative impact no later than March 1 next year after the reporting period. And if you are late, Rosprirodnadzor has every right to impose a fine.
In addition, from January 1, 2016, payers (except for small and medium-sized businesses) must make quarterly advance payments (except for the 4th quarter). Deadline - no later than the 20th day of the month for last month every quarter. The amount of advances new rates of payment for negative environmental impact for 2016- a quarter of the amount of the payment for the previous year.
The Federal Law "On Environmental Protection" specifies key position environmental legislation. It consists in the fact that the subject leading economic activity using natural resources, must compensate for the harm it causes to nature.
Organization for economic development and Cooperation in 1972, adopted a provision in accordance with which the above principle was established. According to the recommendations developed, citizens and legal entities that pollute the environment must bear the costs of taking measures necessary to eliminate this harm or reduce it to a minimum. acceptable indicators. In Russia, however, this principle has undergone certain changes.
Legal aspect
In practical and theoretical terms, it has not yet been established whether the fee for the negative impact on the environment acts as a tax. In some foreign countries it is regulated by the NC. The forms in which deductions are made in the Russian Federation are provided for in the Federal Law "On Environmental Protection" and a number of other legal acts. At the same time, legal documents also establish types negative influence on nature. The types and procedure for determining fees for environmental pollution are also regulated by the following legal documents:
- Federal Law "On waste".
- Government decrees.
- Federal Law "On Air Protection".
- Instructions and guidelines approved by the Ministry of Natural Resources.
Legal nature
There are several approaches to its definition. They depend on the establishment of the tax or non-tax content of this deduction. The payment for the negative impact on the environment is considered as a fiscal fee, an administrative fine, compensation, etc. At the same time, it should be said that legal nature The deductions were not established by the highest judicial instances. In accordance with the Tax Code, specific amounts are charged from economic entities in order to fulfill their obligations. They arise from their knowledge specific activity resulting in damage to nature. Such deductions represent compensation for damage at tariffs regulated by the state. In essence, they are compensatory in nature. The calculation of environmental charges, therefore, should be made on the basis of equivalence in accordance with the type and amount of damage within the limits of acceptable indicators. Subjects thus acquire the right to harm nature. 
Responsible Persons
Who pays for environmental pollution? The obligation to compensate for damage to nature is imputed only to those entities whose activities are directly related to its application. They are differentiated and individualized according to the type and extent of damage, economic features individual economic sectors, environmental factors. The costs of users for measures to prevent or reduce harm to nature will also be of no small importance in the classification. They are also counted as payment for the negative impact on the environment. To what budget is the deduction made? By general rule, in federal and regional.
findings
Based on the above characteristics, it can be said that pollution charges are necessary condition to obtain economic entities the right to carry out activities that are harmful to nature. It is defined as an individual reimbursable deduction, established in accordance with differentiated indicators of permissible negative impact. Payment for environmental pollution provides compensation for the damage caused and the costs of its restoration and protection. All this indicates that the deductions in question are devoid of a number of features by which they can be attributed to tax collections.
Types of harm
A negative impact on nature should be called the impact of economic or other activities, the results of which lead to negative changes in the quality of the environment. In particular, we are talking about physical, biological, chemical and other indicators. The Federal Law regulating environmental protection establishes the following types of such influence:
In a government decree specified species are duplicated, with the exception of the negative impact on the soil and subsoil, and additional types are established:
- Release of pollutants and other compounds into the air from mobile and stationary sources.
- Noise, vibration, radiation and electromagnetic influence.
Features of accrual
The above Federal Law previously stated that the procedure in accordance with which the payment for negative environmental impact is determined and calculated is established by the legislation of the Russian Federation. Since December 2008, this issue has been assigned to the powers of the government. In accordance with this, Decree No. 632 of August 28, 1992 provides for payment for emissions into the environment, waste disposal and other types of negative impact on nature within the limits of:
- Limits. They are temporary standards. Accrual is carried out by multiplying rates by the difference between limits and acceptable indicators. The latter may be the volumes of disposal of waste, substances, levels of harmful effects. For determining total amount the results obtained by multiplication are added in accordance with the types of harm caused by the economic entity.
- Permissible limits. If the established standards are not exceeded, the payment for the harmful impact on nature is calculated by multiplying the relevant rates by the amount of pollution. Then the results are summarized.
Going beyond the limits of acceptable indicators
The payment for environmental pollution in this case is calculated by multiplying the relevant rates within the limits by the size of the actual excess. The figures obtained are summed up and multiplied by a fivefold increasing tariff. 
Pollution charge regulations
They are established for each element of a harmful substance, type of negative impact, taking into account the degree of their danger to nature and public health. They are approved by the government in Decree No. 344. For some regions, as well as river basins, coefficients are set for the basic standards. They take into account environmental factors(significance of socio-cultural and natural objects, climatic features terrain).
Odds
They are based on indicators of degradation and pollution of the environment within the territories economic regions countries corresponding to air emissions and generated and disposed waste. The following highest coefficients are set for the atmosphere:
- For the Ural region - 2.
- For the North Caucasian and Central - 1.9.
For soils, the following indicators are established:
Coefficients of environmental significance and situation at water bodies by basins major rivers Russia are calculated on the basis of information on the volumes of discharged effluents in the context of territories, republics, regions and economic regions. For example, for r. Kuban coefficients are set: 2 - for the Republic of Adygea and 2.2 - for Krasnodar Territory. Additional indicator 2 is provided for territories classified as specially protected zones. These include, among other things, health-improving areas and resorts, areas Far North districts equated to them, the Baikal region and areas of ecological disaster. Differentiated rates are calculated by multiplying the basic standards by factors accounting factors. 
Additionally
The Government Decree, which regulates the procedure in accordance with which the payment and its maximum amounts for environmental pollution, the creation and disposal of waste, as well as other types of negative impact on nature, provides for a reduction in the amount of mandatory deductions. Executive structures of territories, republics, regions, cities federal significance, autonomous entities with the participation of territorial divisions of the Ministry of Natural Resources and Ecology, differentiated rates are formed. When establishing them, the approved basic standards and coefficients are taken into account. In addition, these bodies adjust the amount of deductions for users. At the same time, the degree of development of funds for the implementation of environmental protection measures is taken into account. These amounts are credited against the mandatory fee.
Events
Their list is established in the instructive and methodological documents explaining the rules according to which fees are charged for the negative impact on the environment. Measures aimed at preventing or reducing the negative impact on nature, in particular, include:
controversial moment
In accordance with sub. 6 clause 4 of the resolution approving the procedure for determining payment and its limit value, the executive structures of the regions of the Russian Federation, cities of federal significance, in agreement with the territorial divisions of the Ministry of Natural Resources and the Federal Inspectorate for Supervision of Consumer Rights, may reduce the amount of payments or exempt certain enterprises financed from them means of the state budget, organization of the socio-cultural sphere. The Supreme Court of the Republic of Tatarstan challenged this provision in the Constitutional Court of the Russian Federation in terms of the possibility to remove from certain entities the established obligations to pay environmental fees. By decision of the Constitutional Court, the normative act, which regulates the relationship between nature and society, among the principles calls the reimbursable use. This, in turn, suggests that there should be a charge for negative environmental impacts. Payment of environmental fees, since it is necessary for reimbursement damage nature of economic entities, is mandatory for the established category of users.
Who pays environmental fees - fees for negative environmental impact
Subjects of payment for negative impact on the environment:
- Enterprises
- Institutions
- Organizations
- Foreign legal entities
- Foreign individuals
- Other payers
Object of payment (types of harmful impact on the environment):
- Emissions in atmospheric air pollutants and other substances
- Discharges of pollutants, other substances and microorganisms into surface water bodies, groundwater bodies and catchment areas
- Subsoil and soil pollution
- Disposal of production and consumption waste
- Pollution of the environment by noise, heat, electromagnetic ionizing and other types physical influences
- Other types of negative impact on the environment
Deadlines for submission of reports and payment of environmental payments - negative impact on the environment
Presentation of the calculation and payment of the fee based on the results of the reporting period, no later than 20 day of the month following the reporting period. The reporting period is a calendar quarter.approved by Order of Rostekhnadzor dated 05.04.2007 No. 204
List of guidelines for calculating fees for negative environmental impact
2. Decree of the Government of the Russian Federation of August 28, 1992 No. 632 "On approval of the procedure for determining the fee and its maximum amounts for environmental pollution natural environment, waste disposal, other types harmful effects";
3. Payment rates for types of negative environmental impact are established by Decree of the Government of the Russian Federation of September 13, 2016 No. 913;
4. Guidelines for the collection of fees for pollution of the environment, approved. Ministry of Natural Resources of Russia dated 01/26/1993;
5. Rostekhnadzor Order No. 204 dated 05.04.2007 "On Approval of the Form for Calculating Payments for Negative Impact on the Environment and the Procedure for Completing and Submitting the Form for Calculating Payments for Negative Impact on the Environment";
6. Order of Rostekhnadzor No. 557 dated 08.06.2006 "On setting deadlines for payment of fees for negative environmental impact";
7. Order of Rostekhnadzor dated 19.10.2007 No. 703 "On Approval of Guidelines for the Development of Draft Norms for Waste Generation and Limits for Their Disposal";
8. Letter of Rostekhnadzor dated 02.08.2007 No. 04-09/1037 "On payment for negative impact on the environment";
9. Letter of Rostekhnadzor dated April 27, 2007 No. 04-09/452 "On the application of the coefficient to the standard fee";
10. Letter of Rostekhnadzor dated 04.06.2007 No. 04-09/673 "On the procedure for filling out the calculation of fees for negative environmental impact";
11. Letter of Rostekhnadzor dated 03.12.2008 No. 14-07/6423;
12. Letter of Rostekhnadzor dated September 28, 2007 No. 04-09/1391;
13. Letter of Rostekhnadzor No. 04-09/1239 dated 04.09.2007 "On Calculation of Accommodation Fee";
14. Order of the Ministry of Natural Resources of Russia dated February 25, 2010 No. 50 "On the Procedure for the Development and Approval of Waste Generation Standards and Limits for Their Disposal";
15. Letter of the Ministry of Natural Resources of Russia dated November 24, 2009 No. 05-12-29/16615 "On the Issue of Payment for Negative Impact on the Environment";
16. Letter of the Ministry of Natural Resources of Russia dated January 19, 2010 No. 05-12-29/360 "On setting limits on waste disposal for small and medium-sized businesses";
17. Determination of the Constitutional Court of the Russian Federation of December 10, 2002 No. 284-O "At the request of the Government of the Russian Federation to verify the constitutionality of the Decree of the Government of the Russian Federation "On approval of the procedure for determining the fee and its maximum amounts for environmental pollution, waste disposal, other types of harmful effects" and Article 7 of the Federal Law "On the entry into force of part one tax code RF";
18. Definition Supreme Court RF dated 17.08.2010 No. KAS10-370.
Emissions of pollutants and other substances into the atmospheric air.
Key documents on the topic
1. the federal law dated 10.01.2002 No. 7-FZ "On Environmental Protection"; 2. Federal Law of 04.05.1999 No. 96-FZ "On the Protection of Atmospheric Air";
3. Decree of the Government of the Russian Federation of August 28, 1992 No. 632 "On Approval of the Procedure for Determining Payments and Its Limits for Environmental Pollution, Waste Disposal, and Other Harmful Impacts";
4. Decree of the Government of the Russian Federation of June 12, 2003 No. 344 "On the standards of payment for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, including through centralized systems water disposal, disposal of production and consumption wastes";
5. Decree of the Chief State sanitary doctor RF dated December 19, 2007 No. 92 "On approval of GN 2.1.6.2309-07";
6. Letter of Rospotrebnadzor No. 01/8465-9-31 of June 17, 2009 "On clarifications to Resolution No. 25 of April 27, 2009";
7. Letter of Rosprirodnadzor dated October 21, 2011 No. VK-08-02-36/13737 "On the procedure for establishing (approving) standards and issuing emission permits";
8. Letter of Rosprirodnadzor dated November 15, 2012 No. VK-03-01-36 / 15437 "On the direction methodological recommendations for the implementation state supervision for the protection of atmospheric air";
9. Order of the Ministry of Natural Resources of Russia dated December 31, 2010 No. 579 "On the Procedure for Establishing Sources of Emissions of Harmful (Polluting) Substances into the Atmospheric Air Subject to State Accounting and Standardization, and on the List of Harmful (Polluting) Substances Subject to State Accounting and Standardization";
10. "Method of calculating concentrations in atmospheric air harmful substances contained in the emissions of enterprises (OND-86)", approved by the USSR State Hydrometeorological Committee on 04.08.1986 No. 192;
11. "Guidelines. Regulation of emissions under unfavorable meteorological conditions. RD 52.04.52-85", approved by the USSR State Committee for Hydrometeorology on 01.12.1986;
12. "Instruction on the regulation of emissions (discharges) of pollutants into the atmosphere and water bodies", approved. Goskompriroda of the USSR 11.09.1989;
13. "Instruction on the inventory of emissions of pollutants into the atmosphere", approved. Goskompriroda of the USSR;
14. "Recommendations on the design and content of the draft standards for maximum permissible emissions into the atmosphere (MAE) for the enterprise", approved. USSR State Committee for Hydrometeorology on August 28, 1987;
15. Letter from Rostekhnadzor dated August 31, 2006 No. 04-10/609;
16. Letter of Rostekhnadzor dated May 15, 2008 No. 04-09/712 "On payment for emissions from mobile sources";
17. Letter of Rostekhnadzor No. 04-09/386 dated 16.04.2007 "On the application of the coefficient 1.2 to the standards of payment for emissions of pollutants into the atmospheric air";
18. "Toolkit on the calculation, standardization and control of emissions of pollutants into the atmospheric air" (introduced by the letter of Rostekhnadzor dated December 24, 2004 No. 14-01-333);
19. Order of the Ministry of Regional Development of Russia dated June 30, 2012 No. 278 "On approval of the set of rules" SNiP 32-04-97 "Railway and road tunnels".
Emission of pollutants into the atmospheric air
from stationary and mobile sources
1. Decree of the Government of the Russian Federation of March 2, 2000 No. 183 "On the standards for emissions of harmful (polluting) substances into the atmospheric air and harmful physical effects on it"; 2. Decree of the Government of the Russian Federation of November 28, 2002 No. 847 "On the procedure for limiting, suspending or stopping emissions of harmful (polluting) substances into the atmospheric air and harmful physical effects on the atmospheric air";
3. "Guidelines for the collection of fees for pollution of the environment", approved. Ministry of Natural Resources of Russia dated 01/26/1993;
4. "Methodology for conducting an inventory of emissions of pollutants into the atmosphere at enterprises railway transport(by calculation method)", approved by the Ministry of Transport of Russia on September 15, 1992.
Placement of production and consumption waste. Key documents on the topic
1. Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection";2. ORDER dated December 4, 2014 N 536. "ON APPROVAL OF THE CRITERIA FOR ATTRIBUTING WASTE TO I-V HAZARD CLASSES ACCORDING TO THE DEGREE OF NEGATIVE IMPACT ON THE ENVIRONMENT"
3. FKKO. Federal Classification Catalog of Waste. Valid from August 1, 2014 (as amended in 2015-2016).
4. Federal Law of June 24, 1998 No. 89-FZ "On production and consumption waste";
5. Decree of the Government of the Russian Federation of August 28, 1992 No. 632 "On approval of the procedure for determining fees and their maximum amounts for environmental pollution, waste disposal, and other types of harmful effects";
6. Decree of the Government of the Russian Federation of June 12, 2003 No. 344 "On the standards of payment for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, including through centralized sewerage systems, disposal of production and consumption waste ";
7. "Guidelines for the collection of fees for pollution of the environment", approved. Ministry of Natural Resources of Russia dated 01/26/1993;
8. Order of the Ministry of Natural Resources of Russia dated 02.12.2002 No. 786 "On Approval of the Federal Classification Catalog of Wastes";
9. Letter from Rostekhnadzor dated December 26, 2008 No. NF-48/1400 "On the application of standards for fees for negative environmental impact";
10. Letter of Rostekhnadzor dated October 28, 2008 No. 14-07/6011 "On payment for the disposal of production and consumption waste".
Coefficients of indexation of payment for negative impact on the environment
| Year for which rates are set | Indexation coefficients to the payment standards established by the Government of the Russian Federation in: | Base |
|
|---|---|---|---|
| 2003 | 2005 |
||
| year 2014 | 2,33 | 1,89 | Federal Law No. 349-FZ dated December 2, 2012 |
| year 2013 | 2,20 | 1,79 | Federal Law No. 216-FZ of December 3, 2012 |
| year 2012 | 2,05 | 1,67 | Federal Law No. 371-FZ dated November 30, 2011 |
| 2011 | 1,93 | 1,58 | Federal Law No. 357-FZ dated December 13, 2010 |
| 2010 | 1,79 | 1,46 | Federal Law No. 308-FZ dated December 2, 2009 |
| year 2009 | 1,62 | 1,32 | Federal Law No. 204-FZ dated November 24, 2008 |
| 2008 | 1,48 | 1,21 | Federal Law No. 198-FZ dated July 24, 2007 |
| 2007 | 1,4 | 1,15 | Federal Law No. 238-FZ of December 19, 2006 |
| 2006 | 1,3 | 1,08 | Federal Law No. 189-FZ dated December 26, 2005 |
| 2005 year | 1,2 | Federal Law No. 173-FZ dated December 23, 2004 |
|
| 2004 | 1,1 | ||
From 01/01/2003 to 05/15/2003, the payment was calculated according to the basic payment standards approved by the Ministry of Natural Resources of Russia dated 11/27/1992 (in the constituent entities of the Russian Federation, in which regional regulatory legal acts in the field of administration of payment for negative environmental impact were adopted in the prescribed manner - taking into account the specified acts).
From 16.05.2003 to 28.06.2003 the payment norms were not established.
From 29.06.2003 to 31.12.2003 the payment was calculated according to the standards established by Decree of the Government of the Russian Federation dated 12.06.2003 No. 344 "On the standards of payment 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 wastes.
Norms for charging fees for negative environmental impact
to the budgets of the budget system of the Russian Federation
| Year | Normative payment for the negative impact on the environment | Base |
|---|---|---|
| 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 | 20% to the federal budget 40% to the budgets of the constituent entities of the Russian Federation 40% to budgets municipal districts and city districts or 20% to the federal budget 80% to the budgets of the constituent entities of the Russian Federation - federal cities of Moscow and St. Petersburg | Federal Law No. 120-FZ dated August 20, 2004 |
| 2004 | 20% to the federal budget 80% to the budgets of the constituent entities of the Russian Federation | Federal Law No. 186-FZ dated December 23, 2003 |
| 2003 | 19% to the federal budget 81% to the consolidated budgets of the constituent entities of the Russian Federation | Federal Law No. 176-FZ dated December 24, 2002 |
Note: The necessary budget classification codes for paying fees for negative environmental impacts are established by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n "On approval of the Guidelines on the procedure for applying the budget classification of the Russian Federation."
The article will help you find out who should pay the fee for NVOS waste, pollution and report to RosPrirodNadzor (ecology)? Payment for environmental pollution is required to transfer all organizations and individual entrepreneurs