Negative impact fee rates. Review of new environmental impact fee rates

Environmental protection is one of the important state priorities. After all, the negative impact of human activity on nature is enormous, and this must be resisted. For this, the state tools are used in the form of laws and by-laws, the action of which is aimed not only at imposing penalties in the form of penalties for environmental pollution, but also stimulating the introduction of waste-free technologies in production, the transition to alternative energy, the use of electric transport, deep processing of waste and high-quality wastewater treatment.

The procedure for charging fees for negative environmental impact

In Russia, the Federal Law No. 7-FZ of January 10, 2002 “On Environmental Protection” is in force, as amended by No. 358-FZ of July 3, 2016. On its basis, the Decree of the Government of the Russian Federation of September 13, 2016 No. 913 was adopted, which established a fee for negative impact on the environment for 2016. It is planned to introduce new rates and additional coefficients starting from January 1, 2016. This applies to emissions of pollutants into the atmosphere by stationary sources, discharges harmful substances into water bodies and placement of industrial and consumer waste depending on their hazard class.

The fee is charged for one ton of harmful substances. In accordance with paragraph 6 of Article 16.3 of the Federal Law of January 10, 2002 No. 7-FZ for enterprises and individual entrepreneurs in 2016, there are reduction factors that encourage businesses to introduce the latest technologies providing the necessary environmental protection. The Ministry of Natural Resources and Ecology of Russia has provided expert estimates showing that due to the benefits provided to enterprises and organizations in 2016, their costs associated with paying for harmful emissions and waste disposal will be reduced by at least one and a half to two times compared to 2015 year.

At the same time, the resolution stipulates that for certain territorial entities and objects that are specially protected in accordance with federal legislation, a fee for negative environmental impact is charged taking into account an additional factor of 2.

The amount of the fee for 2016 should be determined based on the results of this period, and can be adjusted and paid to the budget no later than March 1, 2017. At the same time, paying enterprises make quarterly advance payments (with the exception of the fourth quarter). Funds must be transferred no later than the 20th day of the month following the current quarter. This procedure does not apply to business entities classified in accordance with applicable law as small and medium-sized businesses. In this case, full payment is made before March 1, 2017 and advance payments are not made. Those companies that belong to SMEs are included in the register of SMEs. In addition, any businesses established during 2016 are also exempt from advance quarterly payments.

Reporting on payments for negative environmental impact

The corresponding reporting declaration on payment for negative environmental impact must be submitted before March 10, 2017 (clause 4, article 16.4 of Federal Law No. 7-FZ). The same paragraph of the law provides for the responsibility of the enterprise in the form of paying a penalty in the amount of 1/300, but not more than 0.2% of the discount rate of the Bank of Russia for each day of delay, and administrative liability in the form of fines imposed on officials And legal entities in the amount of 3-6 and 50-100 thousand rubles, respectively (Article 8.41 of the Code of Administrative Offenses of the Russian Federation).

Budget classification codes when filling out payment documents in 2016 remain unchanged. At the same time, the norms for transferring fees for negative environmental impacts to the budgets have changed.

New rates of payment for negative environmental impact

In 2016, it is planned to transfer 5% of all accrued amounts to the federal budget, 40% to the constituent entities of the Russian Federation, 55% to municipal districts and urban districts, or for federal cities (Moscow and St. Petersburg) - 5% to the federal budget and 95% to these subjects. Compared to previous periods, the share of Money distributed in favor of the territories.

New rates of payment for negative environmental impact were determined for the reporting period of 2016, as well as for 2017 and 2018. The normative legal acts that were in force before that were Government Decree No. 344 dated June 12, 2003 and Government Decree No. 1219 dated November 19, 2014, which determined the standards for harmful emissions into the atmosphere, discharges of pollution into water bodies, placement of industrial and consumer waste, as well as coefficients for them, have expired and are no longer used.

Full list of new dirt fees

One of the types of negative impact on the environment (NEI) is the placement of production and consumption waste in it. The article deals with topical issues calculation of the environmental fee, some nuances, regulation of this issue by the legislation of the Russian Federation. In the article, we will consider what payments for the disposal of production and consumption waste, what restrictions (limits) and what procedure for calculating fees.

Fee payers

According to the legislation of the Russian Federation, organizations and entrepreneurs (IEs) are charged for waste disposal if their activities generate waste. Payments for municipal solid waste (MSW) are made by operators of the regions that handle or place them.

Since 2016, only waste generators are required to calculate and pay a fee for the disposal of their waste generated as a result of their activities.

If an organization obliged to transfer an environmental contribution transfers the ownership or other right to the generated waste to another company, this does not exempt it from payments.

Payers do not need to register with the Rospotrebnadzor branch. The authorized organization will do it on its own. A representative of an enterprise may be asked to complete an application for registration.

Payment base

The payment base is determined by payers independently based on the data of industrial environmental control. When calculating it, take into account:

• The mass or volume of waste removed during the reporting interval;
• Waste hazard level;
• Placement limits and their excess.

Hazard classes are assigned to waste depending on their impact on the environment. The classification is shown in the table.

Data on the calculated payment base are submitted by payers for the reporting period. They are indicated in the declaration on the negative impact on the environment.

Maximum allowable environmental impact limits

Waste must be placed in accordance with the limits. They are established based on the norms of the maximum permissible impact (MAE) on the environment.

All payers of the fee, except for small and medium-sized companies, develop project documentation for the norms of their waste and limits for its disposal in accordance with the approved guidelines. Instructions for their development are approved by the power structures of the Russian Federation and the subjects (see →).

Small and medium entrepreneurs apply to authorized body reporting as notified. It contains data on how waste is generated, disposed of, neutralized, and disposed of. The procedure for submitting information is regulated by the authorized organization.

Violation of norms and limits leads to restriction, suspension or termination of the activities of business entities.

The following wastes are not included in the disposal limits:

• Ore-bearing and overburden rocks;
• Waste from the production of ferrous metal IV, V hazard classes.

Authorized organizations set a limit for payers. The document is valid for 5 years. The organization must annually confirm the invariance of the production process (performance of work) and the type of materials used.

If the company does not have approved standards, all waste is considered unlimited. When calculating the amount for their placement, an increase factor of 5 is applied.

The procedure for calculating payments

The amount for waste disposal is determined by their hazard class. It can be calculated using the formula:

P (limit) \u003d C * M * 1.6 * 2.56,

P (limit) - the amount of payment for the placement of garbage within the limits of the limit;

C - payment rate for the removal of 1 ton (1 cubic meter) of waste;

M - mass (volume) of waste for export, tons (cubic meters);

1.6 - soil coefficient;

2.56 is the inflation rate in 2016.

P (over) \u003d C * 5 * M * 1.6 * 2.56,

P (over) - the amount of payment when placing over the limit;

5 - coefficient for over-limit placement.

Example #1. Calculation of payment for waste generation above the standards

In the 1st quarter of 2016, a large company Stroymaks LLC, as a result of construction and installation works, generated waste weighing 2.8 tons in hazard class 4 within the limit and 1.1 tons in hazard class 3 in excess of the limit. For 2015, payments for waste disposal were not transferred due to its absence.

The payment for 1 quarter is equal to:

2.8 * 635.9 * 1.6 * 2.56 + 1.1 * 1272.3 * 1.6 * 2.56 * 5 \u003d 7293.01 + 28662.37 \u003d 35955.38 rubles.

Since the beginning of 2016, new approved rates of payment for waste disposal have been used (Resolution No. 913 of 13.09.16). Their values ​​are given in the table.

Additional reduction factors were introduced by the Government of the Russian Federation in order to encourage payers to reduce the harmful effects of garbage on the environment. Their values ​​are given in the table.

For 2016, the soil ecology coefficient for the Central region of the Russian Federation was set at 1.6.

Transfers for waste are not made when they are taken to special facilities, statutory RF and preventing a negative impact on the environment.

The amount of the payment excludes the costs of procedures to reduce negative effect waste for the environment separately for each hazard class within the limits of the assessed amounts. These include the following documented costs:

• Implementation of the best available technologies;
• Construction, creation of projects, reconstruction of facilities and devices for waste processing;
• Installation of equipment for use, transportation, disposal of waste.

If a company accumulates waste for subsequent disposal or neutralization within 11 months, no payment for their disposal is charged.

Procedure and terms of payment

Payments for garbage collection are made at the actual location of the object of its placement.

The reporting period is a year, and the document must be submitted before March 1 of the year following the reporting period. This period is valid for small and medium-sized businesses. Other entrepreneurs are required to pay quarterly fees (except for the fourth quarter). The transfer should be made before the 20th day of the month following the reporting quarter. The amount of the quarterly payment is equal to a quarter of the amount transferred for the previous year.

Example #2. Calculation of fees for waste disposal

Zhilstroy LLC is a large organization. In 2015, it paid a fee for waste disposal in the amount of 22,500 rubles. Of these, 6,500 rubles were paid to pay off the debt for 2014, of which 5,000 rubles were paid by a court decision and 1,500 rubles on a voluntary basis.

For the first quarter of 2016, the company must pay:

(22,500-6,500) / 4 = 4,000 rubles.

The amounts for the remaining quarters of 2016 are calculated in the same way. That is, for the current year, the payment amount is calculated only from the amounts of the previous year! Transfers for over early periods do not count! All enterprises registered in 2016 do not transfer quarterly advances. They must transfer the entire amount of the fee by March 1, 2017!

A declaration on the reflection of amounts for waste disposal is submitted by payers before March 10 of the year following the reporting year.

The overpayment can be returned upon application or left on account of the future period.

To transfer amounts for ecology for waste, the BCC is used: 048 1 12 01040 01 6000 120. In the payment for the transfer of funds for waste disposal, the OKTMO code of the territory where the waste is located is located: landfill, landfill, etc.

Economic stimulus

The legislation of the Russian Federation provides for measures to stimulate business entities involved in waste management, these include:

• Reduced environmental impact fees for firms implementing technologies to reduce waste;
• Application of accelerated depreciation of fixed assets used for waste disposal.

For manufacturers of packaging and products that leave behind biodegradable waste, the government has established the following types of economic support:

• tax benefits;
• Ecological fee benefits;
• Benefits for paying for NVOS;
• Financial support from the federal and local budgets.

Penalties and sanctions

Payment of fees (including advance payments) late or incompletely entails the accrual of penalties. Their size is equal to one three hundredth of the key rate of the Central Bank of the Russian Federation on the day they are paid, but not more than 0.2% per day. They are charged for each overdue calendar day.

According to Art. 8.41 of the Code of Administrative Offenses for late transfer of the environmental fee also provides for administrative liability. Violation is subject to a fine:

• for officials: 3,000 - 6,000 rubles;
• for organizations: 50,000 - 100,000 rubles.

The article deals only with the fee, advance payments for the quarter do not appear.

On September 13, 2019, the Government of the Russian Federation issued Decree No. 193. It reflects the new rates of payment for the negative impact on the environment. The coefficients are determined based on the cost of a ton of pollutants.

The new values ​​will apply from 2019. Accordingly, in 2019 it is necessary to focus on these values. The law will help regulate the state of nature protection more carefully.

According to the Minister of Natural Resources and Ecology, Sergey Donskoy, the new tariffs will not lead to a financial burden on entrepreneurs. On the contrary, the rates will help adjust spending on conservation activities.

Pleased with incentive coefficients. They will be applied if the enterprise is engaged in the disposal of waste and their subsequent disposal.

Legal grounds

On September 13, 2019, Decree of the Government of the Russian Federation No. 193 came into force. It reflects the new rates of payment for the negative impact on the environment. In the appendix to the document, various pollutants are identified, for each of which an appropriate amount is determined. The law also specifies a fee for the disposal of industrial waste in accordance with their classification by hazard.

If territories and objects are specially protected, then an additional coefficient is applied. It is equal to two.

The procedure for charging fees for negative environmental impact has changed.

Previously, standards were in use for:

• emissions;
• pollution discharges;
• waste disposal.

Now they have been replaced with stakes. Fees for economic entities may be reduced if they carry out activities aimed at reducing the negative impact on air, water and soil. Reducing factors may also be applied.

The introduction of new rates and additional coefficients is provided from January 1, 2019. The previous documents regulating fees for nature pollution will not apply.

Based on Article 16.3 of the Federal Law “On Environmental Protection”, the Government of the Russian Federation issued a Resolution in which:

• new rates are approved, which will be applied in the calculation of fees for nature pollution;
• it is noted that specially protected objects and territories should apply an additional coefficient equal to two;
• old documents are recognized as invalid;
• the start date for applying the new rates is January 2019.

Bets and odds

In the second paragraph of the new Decree of the Government of the Russian Federation, a coefficient equal to two is introduced. It applies to those areas that are considered specially protected by federal law. The norm prescribed in it was taken from part 3 of article 16.3 of the Federal Law No. 7-FZ.

The developed draft document was submitted for study to the Ministry economic development at the end of 2019. Conciliation meetings were held for its consideration.

As a result of the study, the project was sent for revision. For example, it was decided to exclude the AOX indicator from the text. After all, legislators have decided that it cannot be considered a pollutant.

The question of when to use a factor of 2 remains ambiguous. Previously, in accordance with Decree No. 344, its application was more clear.

After all, the regulatory legal act specified the list of specially protected zones:

• health-improving areas;
• resorts;
• regions of the Far North;
• areas equated to the Far North;
• Baikal zone;
• area of ​​ecological disaster.

Part three of Article 16.3 of Federal Law No. 7-FZ and paragraph two of Decree No. 913 have a more vague wording. Therefore, it is possible that payers and regulatory authorities may disagree on certain points.

It is worth remembering that the coefficient is applied only in specially protected areas. This should be spelled out in state acts. If regions or municipal authorities independently establish special protection, then the multiplying factor will not be applied.

There are no coefficients in the law that would be applied for certain environmental factors.

These include the condition:

• air;
• water;
• soil.

Also, additional coefficients for the territories of the Far North and identical to them are not applied.

Characteristics of the new rates of payment for the negative impact on the environment

The amount of payment for the negative impact on nature is set for the period from January 2019 to December 2019. The law does not prescribe the need to accept rates and their subsequent indexation.

The law prescribes a list of substances that can be considered pollutants.

They are used in determining pollution:

• atmospheric air by fixed and moving sources;
• surface and ground waters;
• nature when placing industrial and consumer waste.

The report when determining the fee is conducted at the end of the calendar year. Funds must be paid no later than March 1 of the year following the reporting year.

Payment by all persons who are obliged to do so is carried out by quarterly advance payments. This must be done before the 20th day of the new month at the end of the quarter. The payment is 1/4 of the total amount paid last year. The exception is small and medium-sized businesses.

If the debt under the NVOS is not repaid, then a fine is charged. Its size is 1/300 of the bet. Central Bank RF at the time of payment of the delay. However, you cannot charge more than 0.2% for each day of non-payment.

Penalty accrual is made every overdue day, starting from the first day after the expiration of the allowable period. It is noted in paragraph 3 of article 16.4 of the Federal Law No. 7-FZ.

Before March 1, persons who are responsible for making payments for the NEI need to prepare calculations, amounts based on government rates and coefficients.

If an overpayment is found, then a refund can be made in accordance with the application. It is also allowed to set off the amount in the next period. Arrears must be paid off immediately.

Payment procedure

Organizations are charged for each ton of harmful substances. For some enterprises and entrepreneurs, reducing factors are allocated that encourage them to introduce new equipment and protect the environment.

May be concluded if official duties the employee includes the storage and sale of inventory items, as well as their transportation, processing and use in the production process.

Find out the value of the current liquidity ratio from.

The Ministry of Natural Resources conducted a study and made a forecast. if institutions use preferential terms, then the cost of paying for NEI will be reduced by almost two times than in 2019.

In some areas, an additional factor of 2 is applied. This applies to objects subject to special protection.

Payment must be made by March 1, 2019. At the same time, it is envisaged to make advance payments every quarter by the 20th day of the month following the reporting period. The advance payment is equal to 1/4 of the amount that was paid last year.

The norm does not apply to small and medium-sized businesses. Payments must be made by March 2019. If the deadlines are violated, Rosprirodnadroz may be held liable.

In accordance with the Order of the Ministry of Finance of the Russian Federation No. 65n, which was issued on July 1, 2013, the CSC has been developed for new rates of payment for NVOS:

Who pays and on what basis

In 2019, the list of persons who must pay for the NVOS is reflected in Article 16.1 of the Federal Law No. 7-FZ.

It states that payment is made:

• individual entrepreneurs polluting the environment in the course of their activities;
• enterprises that harm nature;
• institutions that generate consumption and production waste.

The fee for individual entrepreneurs and legal entities that minimally harm natural resources is not charged.

The payment base, according to which the calculation is carried out, is reflected in Article 16.2 of the Federal Law No. 7-FZ.

It includes volume:

• pollution;
• consumer waste;
• production waste.

They should focus on:

• environmental production control;
• by the amount of harmful pollutants emitted;
• on the permissible terms and amount of production and consumption waste that can be stored, as well as exceeding the value.

In 2019, the base is determined for each stationary source. But it is important that it is actually used in the reporting period.

The new rates and coefficients for negative environmental impact fees may be pleasant for institutions. After all, they will help reduce costs for such purposes if new technologies are applied to preserve the environment.

The NVOS-2019 declaration, through which reports for 2018 are submitted to the service for supervision of environmental management, has its own peculiarities of compilation and submission. Let's see what they are.

Declaration form NVOS-2019

Declaration on NVOS - a document issued once at the end of the year. The form of the declaration on the NEOS, submitted in 2019 for 2018, was approved by order of the Ministry of Natural Resources of Russia dated January 9, 2017 No. 3 (Appendix No. 2) and is already familiar to us.

Its form can be seen and downloaded in the material “Declaration on the negative impact on the OS is ready”.

Apart from title page and a sheet, broken down by type of fee and reflecting the process of obtaining from the calculated amount of the amount that must actually be paid by the payer or returned to him, the declaration includes sections for calculating the fee, devoted to the calculation of payments:

• on air emissions from stationary sources (section 1);
• by products from incineration or dispersion associated gas oil fields within its allowable volume (Section 1.1) and in excess of this volume (Section 1.2);
• on discharges into water bodies (section 2);
• for the disposal of waste generated at facilities (Section 3) and disposed by operators (Section 3.1).

Each of the listed sections is completed if the reporting entity has grounds for doing so.

The rules for filling out the declaration are described in detail in the notes to its form and contain:

• indications of persons required to complete each of the sections;
• sources of information from which specific information is taken;
• description of the features of reflecting the data entered in each of the lines (columns) of the report;
• calculation formulas;
• values ​​of the coefficients used in the calculation;
• ratios by which it is possible to check the correctness of entering data into the section.

Read more about the input data involved in the calculation of the fee for the VAT, read this article.

VAT rates for the report in 2019

The amount of rates used to calculate the fee for VAT for 2018 in 2019 is determined by Decree of the Government of the Russian Federation of September 13, 2016 No. 913 (as amended by Decree No. 758 of June 29, 2018).

The rates in this document are divided into 3 groups according to the types of polluting objects:

• stationary, producing emissions into the atmosphere;
• carrying out discharges into water bodies;
• producing waste products of production and consumption.

For the first 2 types, the rates are given in relation to the name of a particular pollutant, and for waste - with reference to hazard classes. Each rate is shown in 3 of its values ​​(separately for each year forming the period 2016-2018). At the same time, rates at the border of 2016-2017 were significantly increased, and at the border of 2017-2018 they were kept at the same values.

The same decree on territories and objects under special protection under federal law prescribes the obligatory application of a multiplying factor of 2 to the given rates.

NOTE! In 2019, the fee rates for 2018 are applied using an additional coefficient of 1.04 (Government Decree No. 758 of June 29, 2018).

Deadlines for reporting on NVOS-2019 and features of its submission

Submit a declaration to the authority federal service supervising environmental management, it is necessary no later than March 10 of the year following the reporting year (clause 5, article 16.4 of the law "On Environmental Protection" dated 10.01.2002 No. 7-FZ).

NOTE! There is no provision for the postponement of the deadline for the VAT declaration due to weekends and holidays. In 2019, March 10 is Sunday. Therefore, you need to report the day before, that is, no later than 03/07/2019.

The preferred way for the receiving body to submit reports is electronic (clauses 4, 5 of Appendix No. 1 to the Order of the Ministry of Natural Resources of Russia No. 3 dated January 9, 2017). Paper presentation is allowed, but rather as an exception in cases where the reporting entity:

• there is no electronic signature;
• No technical feasibility to connect to the Internet;
• the amount of the fee accrued for the previous year does not exceed 25 thousand rubles. (but here, too, parallel data feed on electronic media is desirable).

A paper declaration is submitted to the territorial body of the federal service supervising nature management at the place of registration of the object (or several objects) in respect of which the reporting is made. If the object falls on the territory of different subjects of the Russian Federation, then different declarations are issued (for each of the regions). You can submit a paper report by bringing it to the appropriate authority or sending it by mail (with notification and description of the attachment).

The date of receipt of the declaration depends on the method of its submission. It will be considered:

• in case of electronic sending, the date of registration of the report with the receiving authority;
• when handing over a paper version brought to the receiving body, the date of the stamped receipt;
• if sent by post, the date on the postmark.

Attached to the declaration:

• a list of documents on the costs of reducing the VAT, giving the right to adjust the amount of the fee;
• a document confirming the authority of the person signing or submitting the declaration, if this is done by a representative.

Before the expiration of the period defined as the deadline for filing the declaration, it is allowed to submit its revised version if errors are independently found in the information submitted.

Results

The declaration on payments for NVOS for 2018 is submitted on the same form that was used for the report for 2016-2017, filling it out according to the same rules. However, payment calculations must be carried out at the changed rates. The auditing body prefers to receive reporting electronically. The deadline for its submission is no later than 03/07/2019, since March 10 is a day off.

Pricing and Methodological Guidelines provide for the inclusion in the tariffs for the processing, neutralization and disposal of solid municipal waste of the estimated business profit of the regulated organization, determined in the amount of 5 percent of current expenses, taking into account the features established by the chosen method of tariff regulation, as well as payments for negative environmental impact when placing municipal solid waste, the amount of which is determined taking into account the established by the Government Decree Russian Federation dated 13.09.2016 N 913 rates of payment for negative impact on the environment.

C) in paragraph 2 the words "to 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, approved by Decree of the Government of the Russian Federation of June 12, 2003 N 344 (hereinafter referred to as the emission fee)" shall be replaced by the words "rates of payment for negative environmental impact, approved by Decree of the Government of the Russian Federation of September 13, 2016 N 913 "On the rates of payment for negative impact on the environment and additional coefficients" (hereinafter - emission charge rates)";