Organizations and individuals using objects that negatively affect the environment in their work are required to transfer pollution payments to the budget environment(ZOK). Such objects are understood as buildings, structures and other sources that emit waste into the atmosphere or discharge into the aquatic environment.
It should be borne in mind that vehicles with exhaust gases are not related to such a payment. Organizations that have a vehicle with 1 on their balance sheet are exempt from payment for negative impact on the environment (Letter of the Ministry of Natural Resources No. 12-47/5413 dated March 10, 2015).
The following organizations and entrepreneurs are obliged to pay for AIA:
This payment is not provided for by the tax code, that is, it is not a tax, but everyone must transfer it, regardless of which taxation system the organization uses. This requirement also applies to foreign organizations, they are also required to transfer payments for environmental pollution.
It does not matter who has the ownership of the object that is the source of pollution. Even if the organization rents this facility or received it for use free of charge, the one who actually uses it will pay for the pollution.
Those organizations or entrepreneurs that carry out their activities only at facilities with hazard category IV, do not have to pay payments for AIA. The IV category of danger includes objects:
If an organization has several objects, but only a part of them belongs to the IV category of danger, then the payment for pollution will have to be transferred for all the facilities of the enterprise, including category IV.
Rosprirodnadzor controls the calculation and transfer of fees. Those organizations that operate facilities that have a negative impact on the environment of hazard categories I-IV are registered with Rosprirodnadzor. To do this, an application is submitted for each object in the prescribed form (approved by the Ministry of Natural Resources of Russia No. 554 of December 23, 2015). This must be done no later than 6 months from the start of operation of such facilities.
For violation of the deadline for registration with the bodies of Rosprirodnadzor, the organization faces a fine (Article 8.46 of the Code of Administrative Offenses):
Registration of an object takes no longer than 10 working days, after which a certificate of registration is sent to the organization.
Payment for negative impact on the environment includes the following types payments:
All enterprises and entrepreneurs who are obliged to pay for the AIA submit a declaration to Rosprirodnadzor at the location of the facility. Moreover, if there are several objects that are a source of pollution and they are located in different subjects of the Russian Federation, it is necessary to report on each of them. For each object within one subject, it is necessary to report in one declaration with the division of objects into different municipalities.
The deadline for submitting a declaration on payment for negative environmental impact is submitted by March 10 of the year following the reporting year. If the filing deadline falls on a weekend or holiday, the due date is extended to the next business day.
That is, for 2017, you need to submit a declaration before March 12, 2018, since the deadline is March 10 - Saturday.
You can submit a declaration to Rosprirodnadzor both on paper (if the payment for the last year was no more than 25,000 rubles), and in electronic form.
To submit your declaration online, you will need electronic signature. If the declaration is submitted on paper, then this can be done: in person, through a representative or by mail. When sending the declaration by mail, the letter is drawn up with a description of the attachment and a notification of receipt.
When submitting a declaration on paper, you will also have to attach its electronic version on a USB flash drive or disk.
You can draw up a declaration using the "Formation of reporting" service on the website of Rosprirodnadzor.
When submitting a declaration via the Internet, the paper version does not need to be duplicated.
If organizations or entrepreneurs do not submit the declaration, or do it untimely, then they face administrative liability with the following penalties (Article 8.5 of the Code of Administrative Offenses):
The AIA payment must be made before March 1 of the year following the reporting period. That is, for 2017 it will be necessary to pay funds to the budget before March 1, 2018. Except for small businesses, all organizations are required to transfer advance payments. For each quarter, payment must be made by the 20th day of the following month. Thus, April 20, July 20 and October 20 are the deadlines for the transfer of advance payments by enterprises, respectively, for the 1st, 2nd and 3rd quarter.
The payment of Continent LLC for AIA for 2015 amounted to 130,000 rubles. So the advance payments in 2016 will be as follows:
For the 1st quarter - 32,500 rubles
For the 2nd quarter - 32,500 rubles
For the 3rd quarter - 32,500 rubles
When calculating the fee for 2016, Continent LLC received an amount equal to 145,000 rubles. This means that the organization will pay the final payment for the year in the following amount:
145,000 - 3 x 32,500 = 47,500 rubles
| Legislative act | Content |
| Law No. 7-FZ of 10.01.2002 | "On Environmental Protection" |
| Letter of Rosprirodnadzor No. OD-06-01-32/3447 of 03/01/2016 | “On the Procedure for Calculating Payments for Negative Impact on the Environment” |
| Letter of Rosprirodnadzor No. AS-06-01-36/6155 dated 04/11/2016 | "On payment for negative impact on the environment" |
| Letter of the Ministry of Natural Resources of Russia No. 12-47 / 5413 dated 10.03.2015 | “On payment for negative impact from mobile sources” |
Question 1: Do I have to pay for AIA if all our garbage is only office waste?
Answer: To begin with, it is worth making sure that the organization does not operate facilities of I-III hazard category. If there are no such objects, then there are no grounds for registration with Rosprirodnadzor, which means that there is no need to pay for pollution.
Question 2: Do businesses that discharge substances into the central sewerage system have to pay a fee?
Answer: Until recently, such organizations were exempted from the obligation to pay for pollution. But from July 1, 2015, such organizations are required to pay a fee.
The essence of environmental taxes is that the state charges for the impact on the environment, the exploitation of natural resources.
To date, the exact concept of environmental tax is absent in the Legislation of the Russian Federation. But in our country it is used informally to denote some payment obligations:
In connection with the use of certain objects of nature, it becomes necessary to pay a tax fee. Let's take a closer look at the situations in which this happens.
The obligation to transfer funds to the state budget lies with the management of organizations working in the field of nature management. And also the environmental tax in 2016 is paid by firms that rent equipment that harms the environment.
The calculation of the monetary amount of the environmental tax in 2016 is carried out independently by the management, based on:
Sometimes the obligation to transfer money for garbage in Russia lies even with those who use it. Like filling out a tax return.
The general rule is that the waste fee is charged when the waste from consumption and production is placed. Disposal is more than just dumping waste in trash cans.
Another thing is if the entrepreneur conducts activities, and he himself concludes an agreement with a special garbage disposal company (operating by).
The payment of taxes is then determined by the terms of the contract. For example, if under the contract the ownership of the waste belongs to the company, then the environmental fee becomes mandatory.
The environmental tax in Russia was officially introduced only in 2015 by the law “On Amendments to the Federal Law “On Production and Consumption Wastes” .
The payers of this fee, provided for by Article 24.5 of the Federal Law of 06/24/1998 N 89-FZ, are organizations and firms that import or manufacture goods together with packaging that are disposed of after the loss of consumer properties.
But the environmental tax in 2016 only has to be paid if the company fails to meet its recycling obligations.
The list of goods and other items subject to disposal after the loss of consumer properties in Russia is indicated in the order of the Government of the Russian Federation dated September 24, 2015, number 1886-r.
Estimated coefficients for each type of product and packaging will help you figure out whether this or that entrepreneur should pay.
The rates can be found in the Decree of the Government of the Russian Federation of 04/09/2016 N 284 .
Therefore, it is important to remember a few rules.
It is assumed that importers and manufacturers themselves will report on compliance with the standards, or deviations from them. But so far there is no single form by which this could be done.
The total amount of environmental tax in 2016 is calculated separately for all types of goods that require disposal. The formula will be:
Sometimes the mass of the finished product is substituted into the formula, and sometimes the number of units for which disposal is required.
The recycling rates, together with the environmental fee rates, will help you understand which indicator should be used for a particular type of product.
According to the current legislation, the environmental tax in 2016 is transferred until the 20th day of the month following the reporting period. And the reporting period itself is a calendar quarter.
As mentioned above, the organization conducts all calculations along with rates independently, depending on the amount of pollution arising from the implementation of activities. The declaration of settlement for such payments consists of several parts:
Only those sections that are really necessary for the organization should be included in the calculation of payment with rates. Depending on what negative impact on the environment it has. For example, you do not need to attach and fill out Section 1 if there are no stationary facilities that emit harmful substances into the environment.
There are several ways to submit a declaration along with rates:
In electronic form, declarations and calculations must be in XML format, as the Tax Code of the Russian Federation says.
In electronic form, the declaration can be omitted if the fee is less than 50 thousand rubles. Otherwise, this requirement is mandatory.
At present, according to the current legislation, only the territorial departments of the Federal Service for Supervision in the Sphere of Natural Resources can accept revenues to the budget from the negative impact of the environment.
In short, such an organization is called Rosprirodnadzor. It determines who pays dues.
Reporting is submitted to such territorial bodies only in a stapled or stitched and numbered form. The document is submitted at the address of the stationary pollution object, as well as where the state registration of the mobile object took place.
A separate payment calculation is submitted for each source of pollution, even if there are several. If several objects of pollution are operated on the territory of one object, payment is reflected for them in the form of a single calculation. But the sheet is filled out separately, for each of the municipal institutions.
Environmental payments must be transferred to the budget from the moment Government Decree No. 344 comes into force. This time is considered from June 30, 2003.
From now on, those enterprises that worked before that, but did not transfer environmental fees, must pay tax. If the company was formed later, then it makes the payment from the moment the activity begins.
For each pollutant and waste, the amounts of payment are accounted for separately. This also applies to each type of fuel on which mobile objects operate. When calculating the payment for environmental emissions, several factors must be taken into account:
Emissions also require the determination of several indicators at once:
Finally, when the waste fee is considered, it is based on:
An inflation factor can be added to all of the above schemes. It is established in the federal budgets for the next calendar year.
The regulatory documents that are currently in force do not provide for an additional package of documents to the current reporting. But territorial authorities may put forward their requirements for the provision of additional papers.
Such information is especially important when it comes to large payers. Sometimes only one certificate of the production activity of the enterprise is enough.
Each territorial body has its own rules of cooperation. It is better to find out about this in advance by visiting the appropriate office.
According to the law, representatives and medium-sized businesses must also prepare a report on the use of goods and waste.
And then, according to current regulations, carry out recycling. Reporting is sent to representatives of the territorial bodies of Rosprirodnadzor until January 15 of the year following the reporting period.
At the same time, the reporting must be confirmed not only by agreements with third-party organizations, but also by licenses of these organizations.
Otherwise, all documents will simply lose their validity. If there are no documents or confirmations, a multiplying coefficient of up to 0.5 units is applied to the tax.
It may seem that the activities of the offices have nothing to do with this, since their activities do not affect the environment. But it's not.
Rosprirodnadzor expects that payments should come from any organizations and enterprises. This also applies to those who are associated with the so-called office business.
After all, consumer waste is always generated, including used incandescent or fluorescent lamps, garbage, cartridges from office equipment, and so on.
But it must be taken into account that the environmental fee must be paid by the one to whom the waste belongs. And here everything is again determined by how the contract is concluded with the organization that removes the garbage.
If it is owned by an organization, it pays tax. If not, then those involved in the export should pay.
Section 2 in the reporting is filled in by those organizations that have mobile sources of pollution. It doesn't matter if they are owned or rented.
For vehicles, there is no separate limit for emissions into the atmosphere. But there are technical standards for emissions of pollutants into the atmosphere.
During the technical inspection, experts check how a particular vehicle meets the specified requirements.
It is forbidden to operate transport if it emits more harmful substances than specified in the current regulations. Or a ban is imposed until the violations are eliminated.
The mass of pollutant emissions does not determine the standards for the fee. Here the determining factor is the type of fuel used, its type.
The standards must be multiplied by the amount of fuel that was actually consumed. Primary accounting documents for accounting will help to accurately calculate how much fuel was consumed in a particular case. In volume units, fuel is taken into account by those who keep waybills.
But for a ton of fuel, basic standards of payment are set separately. Liters are converted to tons for those interested in accurate calculations. To do this, multiply the volume of the material by the density.
If the enterprise generates waste of 1-4 hazard classes, then passports must be obtained for each of them. This also applies to unsorted household waste. Otherwise, the organization faces a fine for not meeting environmental requirements. The amount of the fine reaches up to 100 thousand rubles.
Material expenses within the approved limits - this is the section in which environmental payments are included in order to correctly calculate income tax. But when calculating the tax, emissions that go beyond the limits of the standard should not be taken into account.
For a single tax on the simplified taxation system, similar rules apply. Payments for negative environmental impact can reduce the tax base.
We can say that environmental payments are the same ordinary tax collections that require reflection in the reporting.
But when calculating taxes, they are included only if they are paid for the maximum allowable discharges and limits.
Everything else is other expenses that are simply not taken into account for taxation. Regulatory authorities may request information on waste if the enterprise operates transport, but no payment is made for it.
If the request is not responded to, there is a danger of a serious fine.
Environmental tax in the Russian Federation in 2017-2018: Detailed overview and calculation methods
"Public organizations: accounting and taxation", 2012, N 4
In accordance with Art. 3 of the Federal Law of 10.01.2002 N 7-FZ "On Environmental Protection" (hereinafter - Federal Law N 7-FZ), one of the principles of environmental protection is the payment for nature use and compensation for damage caused to the environment. Budget organizations, regardless of what types of activities they carry out, negatively affect the environment, and therefore are payers of environmental pollution fees. In this article, we will consider the issue of payment for environmental pollution - the concept, size, terms of payment and responsibility to which institutions can be held for violations related to nature management.
The regulatory framework for the calculation of fees for environmental pollution by legal entities includes:
To the types of negative impact on the environment in accordance with paragraph 2 of Art. 16 of Federal Law N 7-FZ include:
Payment for pollutant emissions, waste disposal, other types of harmful effects and its limits are determined in accordance with Order N 632. Clause 2 of Order N 632 establishes two types of basic payment standards:
When determining the amount of payment for a negative impact on the environment, environmental quality standards, standards for permissible environmental impact, etc. are taken into account. These are the standards that are established in accordance with the indicators of the impact of the economic and other activities of the institution on the environment and in which environmental quality standards are observed (Article 1 of the Federal Law N 7-FZ). From the total number of standards, there are:
The maximum permissible standards and limits for emissions and discharges of pollutants are established by the Ministry of Natural Resources, other specially authorized state bodies of the Russian Federation in the field of environmental protection and the use of natural resources in accordance with their competence (clause 2 of Resolution N 545<5>).
<5>Decree of the Government of the Russian Federation of 03.08.1992 N 545 "On Approval of the Procedure for the Development and Approval of Environmental Standards for Emissions and Discharges of Pollutants into the Environment, Limits on the Use of Natural Resources, Waste Disposal".
For each ingredient of a pollutant (waste), type of harmful effect, taking into account the degree of their danger to the environment and human health in accordance with the provisions of Decree of the Government of the Russian Federation of 12.06. mobile sources, discharges of pollutants into surface and underground water bodies, disposal of production and consumption wastes" (hereinafter - Resolution N 344) establishes basic payment standards.
For individual regions and river basins, coefficients are set to the basic standards of payment, taking into account environmental factors: the natural and climatic features of the territories, the significance of natural and socio-cultural objects.
Differentiated fee rates are determined by multiplying the basic fee rates by coefficients that take into account environmental factors.
Correction coefficients are applied to the basic standards of the fee:
Note that in 2012 the increasing coefficients were approved in accordance with paragraph 3 of Art. 3 of the Federal Law of November 30, 2011 N 371-FZ "On the federal budget for 2012 and for the planning period of 2013 and 2014": 2,05 for the standard established in 2003 by Decree N 344, and 1,67 for the standard established in 2005 by Decree N 410<6>.
<6>Decree of the Government of the Russian Federation of 01.07.2005 N 410 "On Amendments to Appendix No. 1 to the Decree of the Government of the Russian Federation of 12.06.2003 N 344".
The amount of payment for pollution of the environment for a particular user of natural resources is determined in accordance with the requirements of Order N 632, while the calculation is made for each type of harmful impact. Below, in the table, we present the calculation of fees for the negative impact on the environment in the context of types of pollution.
| Degree of pollution | Fee calculation | Items Order No. 632 |
| Within acceptable standards | fee standard. 2. These works are summarized by types of pollution | 3 |
| Over the limit allowable standards within established limits | 1. Number of actual emissions (discharges) within the approved standards is multiplied by the established fee standard. 2. The difference between the actual the amount of emissions within 3. The received works are summarized by type of pollution | 4 |
| Overlimit | 1. Number of actual emissions (discharges) within the approved standards is multiplied by the established fee standard. 2. The difference between the actual the amount of emissions within approved limits and actual the amount of emissions within norms is multiplied by the payment norm within the established limits. 3. The difference between the actual the amount of emissions (discharges) and actual emissions within the approved limits multiplied by the standard within established limits. 4. The received works are summarized by type of pollution. 5. These amounts are multiplied by five times multiplying factor | 5, 6 |
| With absence issued in in due course permissions (limit) <*> |
Note! The multiplier factor 5 does not apply to the rates of payment for environmental pollution in case of exceeding the technical standards for emissions into the atmosphere established for vehicles. For vehicles, not the maximum permissible level of emissions is set, but technical standards emissions of pollutants into the atmospheric air (clause 2, article 12 of the Federal Law N 96-FZ).
Transport, in the emissions of which the content of pollutants exceeds the established technical standards, is prohibited for operation and production (clause 1, article 17 of the Federal Law N 96-FZ). Checking vehicles for compliance with emissions of harmful substances into the atmosphere with technical standards is carried out as part of a technical inspection (clause "a", clause 2 of Decree of the Government of the Russian Federation of 06.02.2002 N 83). According to the Decree of the Government of the Russian Federation of 05.12.2011 N 1008 "On carrying out technical inspection vehicles" private technical inspection stations are involved in its implementation, while measurements will also be carried out for compliance with the established requirements for the content of pollutants in the exhaust gases and the noise level.
Let us give an example of calculating the fee for environmental pollution.
Example. On the balance sheet of the budgetary educational institution of the city of Naro-Fominsk, Moscow Region, there are a minibus running on diesel fuel and a truck using AI-80 gasoline. For the 1st quarter of 2012, the amount of fuel consumed (according to waybills) per ton: by minibus - 1000 liters, by truck - 1500 liters. Let us calculate the rate of payment for the negative impact on the environment in the form of emissions of pollutants and other substances into the air by these vehicles.
The rates of payment for emissions into the atmosphere by mobile sources (including vehicles) do not depend on the mass (volume) of pollutants, but on the type and mass (volume) of the fuel used (Appendix 1 to Decree N 344 as amended by Decree N 410):
To calculate the payment for the negative impact on the environment during the operation of vehicles, the established standard must be multiplied by the amount of fuel actually consumed in the reporting quarter. The amount of fuel consumed must be confirmed by primary accounting documents.
1. We calculate the rate of payment for environmental pollution according to the norms of Decree N 344:
2. Determine the amount of fuel used:
3. We calculate the fee for the negative impact on the environment from mobile sources of pollution:
The total amount of the fee is 19.02 rubles. (12.51 + 6.51).
In accordance with the provisions of Instruction N 174n<8>in the accounting of a budgetary institution, operations for the accrual and payment of fees for environmental pollution are reflected as follows.
<8>Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n "On approval of the Chart of Accounts budget institutions and instructions for its use.<*>Payments for maximum allowable emissions, discharges of pollutants, waste disposal within the limits and limits are made at the expense of the cost of products (works, services), and payments for exceeding them - at the expense of profit remaining at the disposal of the nature user (clause 7 of Order N 632, subclause 7 clause 1 article 254 of the Tax Code of the Russian Federation).
Payers must independently calculate and contribute the appropriate amount to the budget revenue. The deadline for payment of fees for negative environmental impact is established by Order of Rostechnadzor dated 08.06.2006 N 557 "On setting the deadlines for payment of fees for negative environmental impact" - no later than the 20th day of the month following the reporting period. The reporting period is a quarter.
Codes of payments for negative impact on the environment, in accordance with Appendix 1 to the Instructions on the procedure for applying the budget classification of the Russian Federation<9>, in 2012 for budgetary institutions the following.
<9>Order of the Ministry of Finance of Russia dated December 21, 2011 N 180n "On Approval of Instructions on the Procedure for Applying the Budget Classification of the Russian Federation".
Reporting in the form approved by Order N 204<10>, is submitted by payers in one copy to the departments for technological and environmental supervision, interregional departments for technological and environmental supervision, interregional territorial departments for environmental and technological supervision of Rostekhnadzor at the location of each production area, mobile object of negative impact, waste disposal facility or at its location in if permits are issued in general for an economic entity. Calculation of the fee for the negative impact on the environment must be submitted no later than the 20th day of the month following the expired quarter. The completed calculation, stitched, numbered, sealed, is submitted to the authority at the location and registration of the object. If in the reporting period the payment amount is less than 50,000 rubles, it is not required to submit the calculation of the fee in electronic form (clause 11 of Order No. 204).
<10>Order of Rostekhnadzor dated 05.04.2007 N 204 "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".
Untimely payment for negative environmental impact is considered as a violation of Art. 8.5 "Concealment or distortion of environmental information" of the Code of Administrative Offenses of the Russian Federation. According to the norms of this article, for concealment, deliberate distortion or untimely reporting of complete and reliable information on sources of environmental pollution, liability is imposed in the form of an administrative fine:
Failure to pay within the established time limits for the negative impact on the environment entails a fine (Article 8.41 of the Code of Administrative Offenses of the Russian Federation):
O. Busygina
Journal Expert
"Budget Organizations:
accounting and taxation"
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
Hosted at http://www.allbest.ru/
State educational institution
higher professional education
"Plekhanov Russian University of Economics"
Faculty of distance learning
Discipline abstract
"Environmental economics"
On the topic "Payment for environmental pollution"
Work completed
3rd year student of FDO
group T-502
Allyamova A.B.
Moscow, 2011
1.1 Functions of pollution charges
1.2 Analysis of the existing system of payments for environmental pollution in Russia and ways to improve it
1.3 Emissions trading development
Conclusion
Bibliography
In recent years, we often hear and use the word "ecology", but it can hardly be assumed that everyone understands the same thing by it. Even experts argue about what meaning should be invested in this concept. And while they are arguing, non-specialists have already understood what an ecological minimum is: it means breathing clean air, drinking clean water, eat food without nitrates and do not glow in the dark.
The term "ecology" (from the Greek "oikos" - house, habitat, and "logos" - science) was coined in 1866 by the German zoologist Ernst Haeckel, who introduced it into use to denote "the general science of the relationship of organisms to the environment environment" to which we refer in a broad sense all "conditions of existence". This concept, initially rather narrow, later expanded, for some time ecology developed as one of the biological sciences, studying not individual organisms, but the structure and functioning of biological systems - populations, species, communities - and their interactions with each other. and with the environment. This or a similar definition of ecology can be found in many modern encyclopedias and reference books.
But now the concept of "ecology" has already gone far beyond what was invested in it by Ernst Haeckel and what is indicated in reference books and encyclopedias. Now it is already an independent science of the environment (in terms of its interactions with living organisms and, above all, with people). It is nourished not only and not so much by biology, but by almost all the sciences about the Earth - meteorology, hydrology, oceanology, climatology, geography, geology with the physical, mathematical and chemical methods necessary for them, as well as sociology, psychology and economics. Such an expansion of the content of ecology and a shift in emphasis in it was required by the rapid quantitative growth of mankind, which began to realize the dangers threatening the entire planet ( nuclear disaster, possible the greenhouse effect and the like), has already encountered in its practice with the limitation of natural resources (including energy) and has personally seen the detrimental side effects of unreasonable economic activity on the environment - ecological disasters like Chernobyl and Aral. In this regard, modern ecology puts human interaction with ecological systems, the entire environment at the forefront of its interests. Over the past millennia, civilization and technology have made a significant leap in their development. The appearance of human settlements has changed, the languages of antiquity have sunk into oblivion, the very appearance of "reasonable man" has changed beyond recognition. But one thing in a person's life has remained unchanged: everything that civilization is able to collect in its barns, store behind high fences of special bases, shove home cabinets and refrigerators on the shelves - all this is taken from the environment. And the whole rhythm of human life, both in past eras and today, was determined by one thing - the possibility of access to certain natural resources. Over the years of such coexistence with nature, the reserves of natural resources have noticeably decreased. True, nature itself took care to provide a person, an eternal dependent, including a practically inexhaustible resource base. But nature, like money, does not happen much. It is not known what all the inhabitants of the planet think about this, but their influence on nature is felt almost everywhere. Therefore, a fee for environmental pollution was introduced.
The development of local self-government, as well as the emerging critical situation in a number of regions of the country, aroused the interest of environmental authorities to introduce pollution charges. In some regions, even in the absence of the necessary justifications and calculations, this fee was introduced "on the spot" on the basis of decisions of local executive bodies, which in a number of cases contradicted the current legislation.
In this situation, in 1990, at the initiative of the USSR State Committee for Nature Protection, local governments in Russia, Ukraine and Tajikistan, an economic experiment was carried out to improve the economic mechanism of nature management, which in Russia covered 38 regions. The purpose of the experiment was to improve the state of the environment in regions with a difficult environmental situation, to clarify methodological approaches to determining the procedure for charging pollution fees, as well as to test in practice the methods of formation and directions for using nature protection funds in the conditions of self-government and self-financing of regions.
The need for the experiment was due to the particular complexity, little-studied procedure for determining, collecting and using the above payments.
It was proposed to establish payments for:
Emission of pollutants into the atmosphere;
Discharge of pollutants into water bodies;
disposal of solid waste.
For emissions (discharges) of pollutants and waste disposal, two types of payment standards were established for:
· Permissible (within the established limits) volumes of emissions (discharges) of pollutants and disposal of solid wastes;
· exceeding the allowable (relative to the established limits) volumes of emissions (discharges) of pollutants and disposal of solid waste.
During the experiment, it was planned to solve the following tasks:
· to reveal difficulties on the way of introduction of payment for nature use;
· clarify methodological approaches to determining the amount and procedure for charging fees for environmental pollution;
· to test in practice the formation and direction of the use of nature protection funds in the conditions of self-government and self-financing of the regions.
During the experiment, various methodological approaches were used to determine the payment for environmental pollution. According to the first method, payment rates were calculated based on the economic damage from environmental pollution; according to the second, based on the costs necessary to achieve certain environmental goals. The third option for calculating pollution charges, in particular for the discharge of polluted substances into water bodies, was based on the determination of the tariff depending on the amount of fresh water needed to dilute wastewater to a standard quality. The generalized indicator of the quality of the aquatic environment reflects the multiplicity of dilution of effluents to the required requirements. In the Leningrad region, for example, this indicator, calculated according to the total military-industrial complex, amounted to 40.4 m 3. Thus, it was proposed to establish a fee for the assimilation potential of the environment.
The first two methods are of greatest interest. The third method, due to the limited natural resources (water) and the unrealistic implementation of it in practice (for example, for air), is not considered further.
It should be noted that the collection of fees for pollution performs a number of economic functions: stimulating, accumulating, distributive and control. In particular, it stimulates enterprises to reduce harmful emissions, provides a mechanism for achieving project targets, as well as the current level of technology (work on best technology), which is generally aimed at ensuring the restructuring of the economy. Thus, polluting enterprises have an alternative: to continue to pollute, which is associated with significant payments that affect their economic situation, or, conversely, to direct funds for the environmental renewal of production, resource conservation, which leads to environmental improvement and a decrease in the natural resource intensity of national income. In addition, as a result of payments for nature use, a stable source of financing for environmental protection activities is formed in the form of nature protection funds.
As the experiment showed, payments established on the basis of damages were very high, and under the then existing system of taxation, enterprises could not bear this unbearable burden. At the same time, this experiment showed the effectiveness and efficiency of economic methods in solving environmental issues.
The introduction of environmental pollution charges prompted business leaders to find reserves for the purchase and commissioning of waste gas treatment plants, treatment facilities and other environmental protection equipment, had a stimulating effect on enterprises that did not have developed and approved volumes of scientific and technical standards for maximum allowable emissions (MPE) and maximum allowable discharges (MPD). Under the influence of the experiment, the enterprises actively carried out work to clarify the materials of the inventory of sources of environmental pollution, the development and approval of the norms of MPE and MPD.
As a result of the introduction of these charges and the implementation of related environmental measures, there was a decrease in total emissions (discharges) of pollutants into the environment. The introduction of these payments also contributed to a significant increase in the funds allocated by enterprises for the implementation of environmental protection measures.
Despite the difference in methodological approaches to determining the fee, a positive result of the experiment can be considered the acquisition by environmental authorities of practical experience in the use of economic methods of environmental management, strengthening their role in environmental quality management. Some environmental authorities have successfully applied a system of concluding agreements with enterprises, which determined the permissible masses of emissions (discharges) of pollutants, standards for pollution charges and the procedure for receiving payments.
At the same time, local environmental authorities faced opposition from many ministries and departments, the unwillingness of enterprises subordinate to them to participate in this experiment, which was typical for the enterprises of the fuel and energy complex, the petrochemical, forestry and woodworking industries, etc. The experiment was negatively affected by the insufficient equipment of enterprises and environmental authorities with control and measuring equipment and monitoring equipment, the imperfection of the existing forms of accounting and statistical reporting. Organizational unpreparedness of most enterprises for the transition to new management methods was revealed, many enterprises lacked appropriate services and environmental protection specialists.
The experiment made it possible, starting from 1991, to alleviate social tension in a number of regions with a difficult environmental situation, to increase the material interest and responsibility of labor collectives in the implementation of environmental measures. The introduction of these payments into practice made it possible to mobilize the internal reserves of enterprises to reduce pollution.
According to estimates, only by bringing environmental protection equipment into a normal working condition and improving the culture of production, it is possible to reduce emissions of pollutants by 20-25%. Based on the analysis and generalization of the results of the experiment, testing of methodological approaches, unified standards for pollution charges and the procedure for collecting payments were developed, which can be conditionally attributed to the second stage of the introduction of paid environmental management in Russia. When preparing new normative documents principles were laid down that pollution charges should:
· encourage the enterprise to implement environmental protection measures and improve the environmental situation in the area where it is located;
· provide for payments for each ingredient of pollution;
· take into account the regional ecological heterogeneity of territories.
These principles were reflected in the Resolution of the Council of Ministers of the RSFSR dated January 9, 1991 No. 13 "On the Approval for 1991 of the Standards for Payments for Emissions of Pollutants into the Environment and the Procedure for Their Application", which reflects the procedure for determining the standards for pollution charges throughout the territory Russia. Distinctive feature of this document is that, in order to take into account the influence environmental factor the coefficients of the environmental situation and the environmental significance of the atmospheric air and soil of the territories, as well as water bodies in the basins of the main rivers, are introduced at the fee level.
The principal feature this stage was that the payment standards were considered as part of the annual specific economic damage, which compensates for the costs of preventing the impact of pollutant emissions on recipients and achieving them. acceptable level. In order for the economic mechanism of charging for pollution to have sufficient flexibility, it was envisaged that the amounts spent by the enterprise on environmental protection work should be credited to the payment account. This approach allows environmental authorities to encourage enterprises to allocate funds for environmental purposes.
The main difficulty in introducing these payments into practice was the unpreparedness for this of the economic mechanism of economic management operating at that time. So, for example, the source of payments for pollution - profit - by the time of the experiment had already been distributed between the enterprise, the ministry and the state budget. Therefore, it was impossible to put them into practice without some change in financial cash flows and setting limits on the amount of deductions from profits.
After conducting an economic experiment in Russia, in accordance with the Decree of the Council of Ministers of the RSFSR of January 9, 1991 No. 13, a fee for environmental pollution was introduced everywhere.
The fee was charged for:
· Discharge of pollutants into water bodies or onto the terrain, including those carried out by enterprises and organizations through public sewerage systems;
waste disposal.
Basic norms for payment for maximum allowable emissions (discharges, waste disposal) of pollutants into the environment and their excess were established. The specified payment standards were established for each ingredient of a pollutant (waste), taking into account the degree of its danger to the environment and human health.
The specified fee, according to the approved temporary standards, was charged from the profits remaining at the disposal of enterprises and directed to nature protection funds used for environmental purposes. If necessary, the amount of payments was adjusted downward, taking into account environmental conditions, the economic condition of the enterprise, as well as the development of funds for the implementation of environmental measures and their crediting to payments.
Taking into account the accumulated experience in collecting payments, the Government of the Russian Federation issued Resolution No. 632 dated August 28, 1992 "On Approval of the Procedure for Determining Payments and Its Limits for Environmental Pollution, Waste Disposal, and Other Types of Impact". According to given order the general methodology for determining fees has remained the same, but some changes have been made to the procedure for determining and collecting them.
At present, the basic rates of payment for emissions of pollutants into the atmosphere from stationary and mobile sources cover 217 pollution ingredients, for the discharge of pollutants into surface and water bodies - 198 pollution ingredients. However, as world experience and domestic practice show, setting a fee for such an overly detailed coverage of ingredients is not entirely justified. Moreover, there are not enough effective methods and reliable controls for individual emission ingredients. In our opinion, it is advisable to limit the number of pollutant emission ingredients for which the fee is set to 20-30. Among the ingredients that are the most significant in terms of emissions into the atmosphere, we can consider particulate matter, NO x , SO 2 , CO ( CO 2) and some others. On the other hand, there are pollutant ingredients such as mercury, heavy metals, etc., which should not be allowed to be released because of their high toxicity, as is practiced abroad.
The basic rates of payment for emissions (discharges) of specific pollutants are determined as the product of the specific economic damage from emissions (discharges) of pollutants within acceptable standards or limits by the indicators of the relative danger of a particular pollutant. harmful substance for the environment and on fee indexation factors.
The basic rates of payment for waste disposal are determined as the product of unit costs for the disposal of a unit (mass) of waste of the IV toxicity class by indicators that take into account the toxicity classes of the waste, and by the indexation coefficients of the fee.
To calculate payments, the following values of specific economic damage were taken (in 1990 prices):
1) from emissions of pollutants into the atmosphere within the allowable emission standard and limit (temporarily agreed emission) - 3.3 rubles. /conv. t;
2) from discharges of pollutants into water bodies within the permissible discharge standard and limit (temporarily agreed upon discharge) - 443.5 rubles. /conv. t;
3) from placement:
· non-toxic waste from the extractive industry -- 0.1 rub./t;
· non-toxic waste from the processing industry - 4.6 rubles/m 3 ;
· toxic waste - 80 rubles/ton.
The basic rates of payment for waste disposal are set differently depending on the hazard class.
The existing system of payments for environmental pollution has a number of significant shortcomings. Chief among them is the low level of payments. Pollution fees are now so low that it has become much more profitable for enterprises to pollute the environment, pay environmental funds for this, and not carry out environmental protection measures. In Russia, for example, the base rates for the discharge of phosphorus and nitrogen into water bodies are 165 and 900 times lower, respectively, than in Germany. In addition, compared with 1991, there was a relative decrease in them as a result of the discrepancy between the indexation of basic rates of payments to the inflation rate.
Expected changes in payment for nature use are associated with the introduction of the new Tax Code of the Russian Federation. According to the draft of this Code, instead of payments for environmental pollution, an environmental tax is introduced.
The methodology for setting the environmental tax has remained the same as for setting payments, with all its shortcomings. With further improvement of paid nature management, payments for environmental pollution should be considered as the most important element of the overall system of the economic mechanism for environmentally safe and sustainable development of the economy. In this system, they must have a strictly targeted purpose, be closely linked to environmental restrictions on economic activities, environmental certificates, standards for maximum emission (discharge) of pollutants, as well as the ability of our society to allocate the necessary material and financial resources for environmental protection. wholesale pollution.
The new system of payments (taxes) should include payment for emissions (discharges) of pollutants:
Within the limits of the standard (norm);
within the limits between the standard and the limit;
over the established limit.
Payment for environmental pollution within the standard should be a payment for the right to use the assimilation potential of the territory. The amount of pollutants emitted by enterprises, within the limits of the standard, should not exceed the established quota for emissions of these substances in a given territory. This fee should later develop into an environmental tax and be used for the socio-economic development of society. Other types of fees should be sent to environmental funds and used for environmental purposes.
Ideally, the system of paid nature use should include both payments and taxes. The tax should be established for emissions (discharges) of pollutants within the limits of the standard, and payments for emissions (discharges) - within the limits between the standard and the limit and in excess of the established limit. The environmental tax should be a kind of payment for the use of the assimilation potential of the territory, charged to the budget and used for the socio-economic needs of society.
It should be remembered that in a market economy, the driving motive and the defining goal of production, other things being equal, is to extract maximum profit. Ultimately, practically all economic decisions are subject to this goal. Consequently, if we do not create an economic mechanism that would adequately reflect the damage from environmental pollution in the economic activities of enterprises, then market relations will contribute to the destruction of the natural environment. Therefore, the tax and payments for environmental pollution should be gradually increased to an optimal level, while reducing other types of taxes.
Further improvement of the economic regulation of nature management involves the introduction of fees for pollutants that affect global climate change (CO 2), destroy the Earth's ozone layer, etc. A special environmental tax should be established for these substances. The amount of this tax (or payment) can be determined:
· on the basis of specific socially necessary costs for the suppression of these substances or their replacement (the latter concerns ozone-depleting substances);
· on the basis of the agreed standard established by the world community.
It is obvious that in the future the world community will move to quotas for emissions of pollutants per capita that affect global changes in the biosphere and the establishment of a tax on these substances.
Recently, special attention has been paid abroad to the so-called "green" taxes. Thus, in 1989, the US Congress imposed a tax on the sale of ozone-depleting chlorofluorocarbons (CFCs) in order to phase out these products. The most widely used CFCs are taxed at $3.02/kg, and by 1999 the tax had increased to $10.8/kg. Many countries have introduced energy taxes (tax on gasoline, duties on imported oil and on the carbon content of solid fuels). In 1990, a research program studied the effect of introducing a carbon tax from $11/t in 1991 to $111/t in 2000. The introduction of green taxes is widely discussed in the EU, where the idea of introducing both joint taxes for EU countries on carbon emissions, and their introduction by individual countries such as Belgium, Denmark, France and Germany. However, less wealthy countries fear that the agreed tax will be too high, jeopardizing their economic growth, while the Netherlands fears that the tax will be too low. Note that carbon taxes were introduced in the early 1990s in Finland and the Netherlands and other countries. In Russia, the introduction of this tax (fee) is at the stage of methodological study.
It should be taken into account that the payment for environmental pollution abroad has significant features. In the Netherlands, water pollution charges are set for both direct and indirect sources of pollution. Payments are calculated on the basis of the total intake of pollutants and the total cost of treatment. In France, polluters are subject to charges and companies that install treatment equipment receive subsidies. Pollution charges in Germany are based on the cost of preventing pollution damage or the cost of programs to implement environmental measures. Thanks to the introduction of a tax on CO 2 in Germany, by 2005 it is planned to reduce emissions of carbon oxides into the atmosphere by 25%. This tax will affect mainly large energy producers and motor vehicles. In general, in the EU, the "polluter pays" principle has been one of the main principles in the implementation of environmental policy since 1972, and since 1986 it has become a legislative act in the EU, according to which the polluter pays the costs of measures to prevent environmental pollution. In Japan, under the Air Pollution Control Law adopted in 1970, there is a system of monetary compensation for damage to the health of victims of pollution, which is paid by the owners of polluting enterprises. Any measures that create additional burdens on the environment are taxed in Switzerland, and measures that reduce such burdens are encouraged by subsidies. From the point of view of environmental protection, the tax on soil protection, which came into force in 1986 in Austria, which is levied in the form of a tax on the use of mineral fertilizers, is of great importance.
As for the methodology for establishing payments for waste disposal, it also needs to be improved. Toxic and hazardous wastes should be stored, processed or destroyed only by specialized, authorized enterprises. The payment for their placement should be such as to reimburse the costs of these enterprises, ensure the necessary level of profit and environmental safety of the process.
At the same time, economic standards for payment for waste disposal within the limit can be developed on the basis of costs:
· for placement (burial, storage) of waste from enterprises and the region as a whole;
for the use of waste;
· development and creation of low-waste technologies.
At the same time, it is necessary to improve the tax policy regarding the provision of benefits to enterprises using waste. In this regard, the experience of Germany and other countries deserves attention, where a fee (tax) for packaging is established as a form of waste control.
The current system of payments in Russia should be supplemented by payments for other types of harmful effects on the environment (noise, vibration, thermal pollution, radiation exposure, bacteriological pollution, etc.). Such a fee is used in certain regions of Russia (for example, a fee for noise and bacteriological pollution in the Nizhny Novgorod region) and, as methodological approaches to its application are developed, it will be introduced throughout the country.
Thus, in accordance with the Federal Law of January 10, 2002 "On Environmental Protection" (Article 16), the following types of negative impact on the environment are identified, which are paid.
The types of negative impact on the environment include:
Emissions of pollutants and other substances into the atmospheric air;
· discharges of pollutants, other substances and microorganisms into surface water bodies, groundwater bodies and catchment areas;
pollution of subsoil, soil;
placement of production and consumption waste;
· pollution of the environment by noise, heat, electromagnetic, ionizing and other types of physical influences;
Other types of negative impact on the environment.
It is important to note that the payment for environmental pollution does not exempt the subjects of economic and other activities from the implementation of environmental protection measures and compensation for environmental damage.
Since the burden on the environment in Russia remains quite high for the foreseeable period of time, it is necessary to increasingly tighten environmental limits and restrictions. The question is, what instruments need to be involved in the implementation of a green economy? As the experience of environmental work in the United States and other countries shows, a special role in this process belongs to the sale of pollution rights. The United States, for example, moved to trading emissions permits or trading surplus emission reductions starting in 1984. The essence of this approach is that a firm that has managed to reduce the total emission of a pollutant at its enterprise below the level set for it, has the right sell surplus emission reductions, for example, to a neighboring firm in the region, or use them to renovate or expand their own production. This approach reduces the total emission of pollutants at a lower cost, increases the autonomy of the company in deciding on an emission reduction strategy, and also stimulates investment in better treatment equipment.
The policy of trading in emission reduction surpluses is based on the compensation procedure and the so-called "bubble principle" or "bubble principle". In this case, not a single pipe is taken as a source of pollution, but all enterprises as a whole or even a group of enterprises in a particular region. Within a certain territory, a general allowable emission rate for a particular pollutant is established, i.e., it is assumed that enterprises are located, as it were, under a “regional” dome, within which they need to withstand a certain amount of emissions in order to meet environmental standards. Within this allowable volume, emissions from individual pipes are determined by the enterprises themselves. This approach also implies the rejection of uniform technical requirements for pollution sources and allows enterprises to choose a variety of ways to achieve the overall emission standard by switching to a cleaner fuel, replacing technologies, changing the profile of production, reducing its volume or even closing the most dirty industries.
This method, applied to existing enterprises, stimulates intra- and inter-production division of labor, thereby creating the possibility of reducing the total environmental costs. The "bubble principle" also provides that enterprises that have found effective and inexpensive methods of pollution control can maintain emissions below the established standard. Thanks to this, other enterprises, for which the fight against emissions is more expensive, can continue to pollute the environment, but within the regional limit. As a result, the total costs of reaching the regional limit are less than if enterprises had reached it on their own. Thus, the total amount of pollution in the region remains the same or even decreases.
This approach is consistent with the main provisions of the greening of the economy in Russia, according to which it is possible to locate new facilities in areas with increased environmental load only if this is accompanied by a more significant reduction in emissions from existing enterprises.
It should be noted that such methods are not purely market-based in the sense that the rules for their use are established by the state, and the level of environmental standards remains the basis. Their market element is that companies can sell "surplus" pollution to each other, i.e., it may be more profitable for one company to buy pollution "saved" by another company in exchange for installing additional treatment equipment. By the mid-1980s, for example, the total savings from all the "bubbles" in the United States amounted to more than $1 billion. On average, for an enterprise, the savings from using this method amounted to $3 million compared to the funds that would be needed for achieving standards. There are special "banks" where excess pollution reduced below the established standard can be accumulated in order to be used in the future at the same enterprises or sold to other firms.
The main provisions of this approach can be used both for air emissions and for regulating discharges to water bodies.
Another approach concerns mainly new enterprises or the modernization of existing ones. To put them into operation in industrialized areas, it is required that entrepreneurs, as compensation for the damage caused, reduce pollution at one of the operating enterprises in an amount equivalent to the introduction of a new source of pollution. Thus, the procedure for offsetting emissions involves trading the surpluses of their reduction between enterprises, provided that these surpluses more than compensate for the emissions of the enterprise that bought them.
The pollution trading policy also involves the use of a method whereby a firm that avoids installing its own treatment equipment must pay part of the cost of such equipment installed in the enterprises of other firms. By the beginning of the 1990s, more than 10,000 such transactions had been concluded in the United States.
Obviously, with the help of economic instruments, environmental goals are translated into the plane of economic measurements and are included in the general system of economic interests of nature management. For example, the costs of pollution, which are external for the user of nature, since he pollutes, and others suffer damage, are converted into internal ones, since you have to pay for each unit of emission. Under these conditions, the market forces the manufacturer to consider costs and choose the most efficient option. If, however, enterprises begin to trade emission permits among themselves, then the issue of setting individual limits is removed, while it is enough to confine ourselves to setting standard values for environmental quality.
The next opportunity to achieve the set environmental goals is to link the use of environmental resources with the possession of secure rights to use the environment. The right to release into the environment is defined in this case in the form of environmental licenses and certificates, and the amount of emissions is regulated by the number of licenses issued. Thus, a user of natural resources who wants to have an emission permit must hold the appropriate number of licenses. As the licenses are sold, a given producer can get enough of them on the market rather than sell the polluting rights that are no longer needed. With the introduction of such a system, licenses should be distributed among potential polluters, which can be done, in particular, through an auction. At the same time, licenses are transferred to users with the highest solvency. However, this approach is not always acceptable for enterprises that already operate certain process units. In addition, there is an existential threat to existing firms if they could not acquire such licenses, or if they could, but only at a very high price.
In this case, a method can be applied according to which licenses should be issued to polluting enterprises in proportion to the actual (or allowed) level of pollutants by a certain initial point in time, and redistribution of limits can occur through trading on the market. Since licenses are issued only to the extent allowed, compliance with the total amount of pollutants is guaranteed. In order to comply with costs in a limited amount, it is advisable to apply the approach of natural resource users to declare their emissions, similar to income tax returns (note that this approach is already practiced in the EU).
However, it must be taken into account that market structures can prevent the efficient trading of pollution rights. As a result, there is an incentive to reduce the amount of pollution so that the resulting costs are less than the price of licenses.
Users who cannot reduce their emissions equally must purchase additional certificates. In this way, it is possible to ensure the reduction of pollution without having to individually check each installation for its acceptance for operation.
Let us consider the situation typical for Russia, when the state is the owner of the rights to emissions. In this case, the state, through a system of licenses, limits and quotas, provides enterprises with the opportunity to emit pollutants, paying a fee for this. The state can then privatize some of the pollution licenses or lease them. Therefore, regardless of what initial condition was set (either the pollution rights are distributed among enterprises according to the US practice, or initially the state is the holder of the pollution rights - the practice of Russia), the introduction of the possibility of trading pollution licenses and the legal consolidation of this procedure leads to the formation market system for regulating the environmental load. Counterparties of this system can be:
1. The owner of the pollution license. Owners are divided into:
a) self-employed and polluting the environment;
b) renting it out;
c) freezing it in order to reduce the harmful impact on the environment. This also includes public organizations ecological profile, redeeming these licenses in order to reduce the burden on the environment;
· d) the owner of a certain array of licenses (state, territorial government body, leasing company-bank, fund, etc.), leasing licenses or using a system of pollution charges.
2. The lessee of the license, which serves, as a rule, a more or less significant source of pollution.
1. An entrepreneur who pays for pollution after emissions.
2. An independent body dealing with the issuance of licenses for each territory.
3. Supervisory and arbitration bodies that monitor compliance with the terms of licensing and guarantee the observance of the rights of counterparties of the system. At the same time, ownership relations for licenses, lease relations, purchase and sale relations, as well as relations regarding the use of the opportunity to pollute without a license, entering into lease relations with the owner of the license, arise in the system.
Let us consider such economic instruments that cover the actual emission licenses, lease payments for the right to use the license, and payments for emissions made by enterprises to the owner of the license. The order of operation of this emission control system can be as follows.
Initially, the allowable amount of emissions for each specific territory is determined. At this stage, one can proceed from the ecological capacity of the territory or take into account critical loads on the state of the ecological and economic system. Then, licenses are issued for this amount, which can subsequently be redistributed among counterparties of the system described above.
The question arises, where to get funds to compensate damage to recipients and to implement environmental programs?
There are two possibilities. First, the introduction of a special tax on real estate, along with the existing one, which is paid by the owners of licenses (for example, as a percentage of the volume of emissions allowed by the license). However, this method of taxation will stimulate the fullest use of licenses, which is not entirely desirable from the point of view of the objectives of a phased reduction in emissions. Therefore, it is advisable to use another method, the essence of which lies in the fact that along with the system of economic relations described above, an additional fee for the protection and reproduction of the environment is introduced - a fee for using the assimilation potential of the territory. It is advisable to introduce these payments according to the type of payments currently used in Russia, when the required amount of investments (costs) for the implementation of environmental protection measures in the territory under consideration is initially determined, and then these costs are distributed among the polluters in proportion to their impact on the environment. As a result, the enterprise must have a license, lease or agreement with the owner of the license for the right to emit, as well as pay pollution charges. Thus, along with the development of the market for emission permits, a system for collecting funds for the implementation of environmental protection measures is being formed. Such a system of economic relations regarding the use of the assimilation potential of the natural environment can be compared with a trading system for any other resources or products. In addition, it is possible to provide special mechanisms for reducing the content of the license at the time of its resale. For this, a certain standard can be set, for example, 0.1. Then, when buying the right to emit 1 ton of a certain pollutant, the buyer can only emit 0.9 tons. optimization of nature management with the help of market relations. The task is to ensure the specified reduction of emissions within the established limits, and, consequently, to improve the environmental situation at a minimum level of costs. The economic prerequisite for the creation of such a market, as already noted, is the different level of unit costs for enterprises to reduce the same pollution ingredient. In the future, the system of payments for emissions should be modified and linked with standards for certain technologies and types of production. To implement such a system in practice, it is required:
· carrying out environmental certification of technologies and industries, indicating actual and potential emissions, subject to the achievement of world standards;
· technical re-equipment of enterprises with the determination of the timing and necessary funds to achieve these standards.
It is also planned to introduce trading in emission limits between enterprises, subject to the obligatory condition of compliance with environmental safety standards in a given territory. Trade in limits of harmful effects should be carried out under the control of environmental authorities and with their participation by buying out part of the limits from polluters at the expense of environmental funds in order to financially regulate the market for this type of service. Market-based pollution charge rates should be taken into account when subsidizing enterprises for such reductions. The productivity of the right to use the resources of the environment and the right to pollute arises from the investment of what capital it makes redundant. The experience of introducing economic instruments for environmental protection, in particular, pollution charges abroad and in Russia over the past 10 years, suggests that the mechanism of trading rights for environmental pollution and compensation agreements for managing pollutant emissions can be used both in the domestic market and and in international practice. This provision can be illustrated by the example of international regulation of greenhouse gas emissions based on the trade in pollution rights. This became especially relevant after the UN Climate Change Conference in Kyoto (December 1997), where the world community for the first time managed to agree on mutually acceptable quantitative obligations to limit and reduce the volume of man-made greenhouse gas emissions (which are based on carbon dioxide, methane, nitrogen compounds).
The essence of this approach is as follows: developed countries, like countries with economies in transition, have committed to reducing greenhouse gas emissions, and as a starting point ( basic level) is taken as 1990. By 2000, countries that have acceded to the Convention must reduce their emissions to a baseline. For example, by 2008 the United States is obliged to reduce air pollution by 3%, EU countries - by 8%, Japan - by 6%. According to forecasts, in the foreseeable future Russia will not fully use its quotas and in 2010 the country's emissions will amount to only 92-96% of the 1990 level. Under these conditions, there is a real possibility of trading in unused quotas for greenhouse gas emissions in the amount of 250 million tons annually at the market price of one ton of 10 US dollars. By selling quotas for greenhouse gas emissions associated with climate warming to polluting countries, Russia can receive at least $18 billion in the period up to 2005 alone. The volume of such transactions to the 2008 level, according to calculations, can increase to --22.9 billion dollars. Thus, Russia can annually receive up to 5 billion dollars in the world market for the sale of quotas for emissions of greenhouse gases into the atmosphere. principles of sustainable forest management, etc. The use of market relations in world economic practice is an important factor contributing to the achievement of environmental standards effective way. The recommendations of the Executive Body for the Convention on Long-range Transboundary Pollution expressly state that the main emphasis should be placed on economic methods and mechanisms as the leading means of combating transboundary emissions. A special role in this, as the experience of environmental work in a number of foreign countries shows, belongs to the sale of rights to pollute. From the point of view of regulating global environmental processes, for example, reducing CO 2 emissions that affect climate change, the "zero emission" approach can be used when the emissions of a state or a separate region are compared with the ability of their territory to assimilate and neutralize these emissions. Russia, especially its Asian part with a high potential of Siberian forests to neutralize CO 2 emissions, does not exceed the conditional quota, which is formed according to this criterion. A number of states, such as the United States, Germany and some others, have already significantly exceeded their "quota" both in terms of oxygen consumption from the world ecosystem per unit of territory covered by forests, and taking into account their emissions and other anthropogenic impacts on the environment. However, these countries, due to their increased environmental obligations to the world community, are interested in redistributing funds in order to find effective interstate mechanisms for regulating global problems based on the "cost-benefit" principle. Foreign states are showing interest and readiness for their part to allocate the necessary investments and compensation payments in the event that Russia ensures such a reduction in harmful emissions, in particular CO 2 , which would take into account the interests of foreign partners in fulfilling their environmental obligations. Such an approach, in our opinion, can be implemented in the form of the following steps:
1. Conducting an environmental and economic assessment of the current level of CO 2 emissions in Russia.
2. Determining the objects of regulation and priority measures (improving technologies, changing the structure of production and consumption, energy saving, etc.) aimed at reducing these emissions.
3. Evaluation of the necessary costs for priority activities, taking into account their stages.
4. Determining the effectiveness for the states - participants of the project of measures to reduce CO 2 emissions according to the "cost-benefit" criterion.
5. Development of recommendations on the economic regulation of emission reduction, including pollution charges and compensation measures (for example, afforestation), trading in emission rights, state subsidy measures, including the provision of technological assistance, know-how, etc.
The growth of costs for each subsequent unit of emission reduction creates economic prerequisites for interstate regulation of transboundary flows and emissions of CO 2 . Compensatory payments within the framework of the purchase and sale of environmental certificates could also take the form of the provision of know-how, modern environmentally friendly technologies and equipment, managerial experience, etc. In such a system of market relations, the exchange itself mobilizes financial transfer from countries where emission reductions to the environment is relatively expensive, to countries where reducing emissions is cheaper. Presumably, such a "stream" will flow from Western Europe to Eastern Europe. Under these conditions, by choosing an effective political and economic strategy in the field of reducing transboundary transport, foreign countries can provide a more significant reduction in SO 2 , NO x , CO 2 through the use of new technologies, subsidies and other instruments at the interstate level.
The mechanism for exchanging pollution abatement commitments should include "exchange rates" as the cost of pollution prevention differs from country to country. The basis of these prices can be the calculation of economic damage from environmental pollution. There are many opportunities for the exchange of issuing licenses between individual countries, while it is necessary to observe cost differentiation.
1.4 Harmful impacts for which charges apply
The procedure approved by Decree No. 632 provides for the collection of fees for the following types of harmful effects on the environment:
Emission of pollutants into the atmosphere from stationary and mobile sources;
· discharge of pollutants into surface and underground water bodies;
waste disposal;
Other types of harmful effects (noise, vibration, electromagnetic and radiation effects, etc.).
Payment for negative impact on the environment is established for both stationary and mobile sources of pollution. Stationary sources include facilities that are firmly connected to the ground (boiler houses, industrial facilities that emit (discharge) pollutants, etc.). Mobile sources are, for example, vehicles (cars, buses, aircraft or ships, etc.).
Essence of the environment, types and sources of its pollution. The procedure for collecting and calculating fees for environmental pollution and waste disposal. Financing of environmental measures. Improving the system of environmental payments in Russia.
term paper, added 12/17/2013
Characteristic natural conditions territory. Assessment of the impact of the enterprise on the environment. Calculation of payment for environmental pollution of the water sewerage shop of Zavodskie Seti LLC, located in the Avtozavodsky district of the city of Nizhny Novgorod.
term paper, added 12/11/2012
Environmental pollution and the organization of security activities aimed at saving nature. The unity of the biosphere and the entire environment. Distribution on Earth of man as a biological species. Global ecological problems modernity.
presentation, added 03/29/2014
The main objects of environmental pollution. Physical pollution associated with changes in the physical, temperature-energy, wave and radiation parameters of the environment. The process of progressive accumulation of metals in the environment.
presentation, added 03/28/2015
The development of modern technological civilization. Direct and indirect, intentional and unintended impacts on nature. Chemical and anthropogenic pollution of the environment. Impact on the hydrosphere and lithosphere. Air pollution.
abstract, added 10/22/2012
Characteristics of environmental pollution as a global problem of mankind. The study of the causes of pollution of water resources (mineral, organic, biological and bacterial), atmosphere, soil. Measures applied to protect the environment.
abstract, added 02/17/2010
Calculation of the zone of pollution of surface waters from discharge Wastewater. Determination of the concentration of pollutants in the form of suspensions. Peculiarities of the enterprise's payments for environmental pollution: release of production waste into the river and into the atmosphere.
control work, added 06/05/2013
Development and implementation of low-waste technologies. The main reasons for the high energy intensity of products in the Russian Federation. Environmental degradation and the concept of standard pollution system. Calculation of the company's fee for environmental pollution.
term paper, added 08/19/2013
History and factors of environmental pollution, precautionary measures to prevent it. The role of international cooperation in protecting the environment from chemical pollution. The concept of non-waste production, its essence and environmental significance.
report, added 11/15/2009
Classification and types of damage from environmental pollution. Economic assessment of damage from pollution of atmospheric air and water bodies by physical factors, as well as land and air pollution by vehicle emissions according to the Balatsky method.
The procedure for determining fees for environmental pollution, waste disposal and other types of harmful effects on the environment is established in accordance with the Law "On Environmental Protection" of 2002 and the Decrees of the Government of the Russian Federation No. 632 dated 08.28.92 "On approval of the procedure for determining fees and its limits for pollution of the environment, waste disposal, other types of harmful effects "and No. 344 dated 12.06.2003" 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 waste, as well as by Decree No. 217 of July 17, 2003 of the Governor Khabarovsk Territory"On Payments for Environmental Pollution".
This procedure applies to everyone who is a natural resource user. These can be both legal entities (enterprises, organizations of all forms of ownership) and individuals engaged in any type of activity on the territory of the Russian Federation related to nature management.
It is envisaged to charge for the following types of harmful impact on the environment:
Emission of pollutants into the atmosphere from stationary sources;
Emission of pollutants into the atmosphere from mobile sources;
· discharge of pollutants into surface and underground water bodies;
Discharge of pollutants onto the terrain;
· unorganized discharge of pollutants into water bodies;
waste disposal;
flushing of pollutants from soils.
Essentially, pollution charges are a form of taxation of business entities. The basis for determining the amount of such taxation is the so-called basic rates of payment (“differentiated payment rates” in the terminology of the latest regulations) for emissions, discharges of pollutants into the environment and waste disposal.
The basic rates of payment are the price in rubles for one ton of a specific pollutant released into the environment or the price in rubles for one ton of disposed waste.
The basic payment standards are the same for the entire territory of the Russian Federation and are established at the state level by a decree of the government of the Russian Federation /2/, and then for a specific territory (for example, the Khabarovsk Territory) - by a decree of the Head of this territory (for example, the Head of the Khabarovsk Territory).
In the Russian Federation, two types of basic payment standards (BNP) have been established (that is, two possible prices for emission (discharge), waste disposal) have been established:
1) BNP 1 - for emission (discharge), waste disposal within the established standards (maximum allowance, MPD) - the minimum price;
2) BNP 2 - for emission (discharge), waste disposal within the established limits (temporarily agreed standards: VSS, VSS) - a high price.
The basic standards of the board are given in Table.
When calculating payments, additional coefficients are applied:
1) Increasing coefficient /3/: K POV = 5. It is used in case of over-limit pollution of the environment or in the absence of a user of natural resources issued in the prescribed manner permission to release (discharge), then the entire mass of pollutants is considered as over-limit. The application of this coefficient is essentially a penalty for the nature user. In this case, when calculating payments, the basic standard of the BNP fee 2 /3, clause 10 / is applied.
2) An additional coefficient that takes into account the specifics of the environmental situation: K AIR = 1.2. It is used when emitting into the atmosphere of cities.
3) On the territory of the Khabarovsk Territory, a coefficient of 2 is applied to all basic payment standards for specially protected natural areas, including medical and recreational areas and resorts, as well as for areas equated to areas of the Far North.
Environmental and inflation coefficients are periodically reviewed and approved in a given territory for a certain period. The quantitative values given in this manual are valid on 11/01/2003 on the territory of the Khabarovsk Territory.
Payments for maximum allowable emissions (discharges), waste disposal are included in the cost of production. Payments for excess of MPE, MPD are made from the profit of the enterprise.
Payments are transferred by the user of natural resources on a quarterly basis in an indisputable manner until the 20th day of the month following the reporting quarter, in case of violation of the established deadlines, they are withdrawn without acceptance according to payment orders (that is, they are collected from the accounts of the enterprise forcibly without its consent and participation).
Thus, payments for pollution of a particular environment (air, water, etc.) are determined by multiplying the amount of emitted i-th substance (in tons) by the corresponding basic rate of payment (in rubles per ton) and the corresponding coefficients. At the same time, it is necessary to establish what type of emission belongs to: standard (MAP, MPD), within the established limits (VSS, VSS) or above the limit. Depending on this, you should choose the basic standards of the fee and the multiplying factors.
The summation is then performed over all ingredients and over all media.
The actual mass of emissions (discharges, wastes) of pollutants is determined by calculation or instrumental methods.
Quarterly actual volume can be determined based on:
1) the results of analyzes (measurements) recorded in the registers of the established form;
2) according to the norms of MPE (MPD), and for the year - according to statistical reporting with subsequent clarification of actual volumes;
3) for those who do not have MPE standards - according to the data of the previous year, divided by four, with subsequent clarification at the end of the year.
