Calculation for nvos. Methodology for calculating fees for negative environmental impact. Negative Impact Fee Ratio

The fee for negative impact is a specialized environmental fee charged by the state from those companies or individuals that carry out harmful emissions into water, atmosphere and other types of environments.

By paying this fee, companies must use all available tools to reduce the total amount of emissions, as well as be responsible for all possible consequences caused in relation to the natural resources used by their work.

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At the same time, many entrepreneurs do not know how the payment for negative impact should be calculated in 2019 and how it is regulated by the current legislation.

General points

The payment for negative impact is established in accordance with Article 16 of Federal Law No. 7-FZ, adopted on January 10, 2002. The reporting period for the payment for negative environmental impact is a calendar year, and from January 1, 2019, the quarterly payment was canceled. Thus, reporting must be submitted before March 10 of the year that follows the settlement year, while the payment itself must be made before March 1.

These rules are provided for those entrepreneurs who belong to the category of medium and small businesses, while all other categories of payers need to pay for harmful activities every quarter.

At the same time, it is worth noting the fact that 25% of the amount contributed for the past year must be paid in accordance with certain budget classification codes, and in the process of determining this amount, those transfers that were actually transferred over the four quarters of last year are taken into account. For missing or incomplete advance payments, the company will be subject to appropriate administrative penalties.

What to Consider

In order to pay for the harmful impact on the environment in full compliance with the norms of the current legislation, it is worth considering several of its key features.

Who is responsible

To date, all persons who are required to submit the relevant declaration to Rosprirodnadzor must pay the fee for the negative impact on the environment. At the same time, it is worth noting the fact that after the start of categorization of various objects in accordance with paragraph 1 of article 4.2 No. 7FZ, all private entrepreneurs and legal entities operating at objects IV will not have to pay these fees.

Accounting for these persons will be carried out in the process of state registration of objects that have a negative impact, but at the moment the procedure for such registration has not yet been approved and categorization is not carried out.

• conduct activities to provide electricity, gas or steam supply in accordance with established criteria;
• use specialized equipment for development, research or testing;
• have stationary equipment that is a source of pollutants in the amount of up to 10 tons per year (in the absence of any elements from the first or second hazard category in the specified emissions), but at the same time does not emit harmful substances into wastewater from centralized sewerage systems, and also other designs and systems of removal and cleaning.

Finding Rates

For various objects that have a negative impact on the environment, a separate fee rate is set, and in particular, in accordance with Government Decree No. 913, which was published on September 13, 2019, the rates are as follows:

Collection procedure and terms

In accordance with the current legislation, the collection of fees is carried out for each ton of harmful substances. Clause 6 of Article 16.3 of Law No. 7-FZ says that companies and private entrepreneurs have the right to use specialized reduction factors that should encourage businesses to introduce modern technologies that ensure effective environmental protection.

At the same time, this resolution also provides for the fact that in some objects or territorial entities that are under special care, this fee will be charged using a multiplying factor of 2.

The payment amount is set in accordance with the results of the reporting period and may change, but it must be paid before March 1 of the next year. For companies, this provides for the need to transfer quarterly payments, which are accrued before the 20th day of the month that comes after the current quarter.

This procedure does not apply to those business entities that belong to the category of medium or small businesses.

Stages of calculating the fee for negative impact in 2019

The procedure, as well as the conditions for paying the fee for the negative impact on the environment, are established in accordance with the procedure prescribed in Law No. 7-FZ, adopted on January 10, 2002. At the same time, it is worth noting the fact that this tax must be calculated and transferred regardless of the rights on which the specified source of environmental pollution is used.

The calculation of the fee for negative impact is carried out in accordance with the following formula:

The symbols have the following meaning:

This fee must be calculated in relation to each individual pollutant that comes from the stationary sources used, after which all types of payments are summed up among themselves, and based on this amount, the total fee is already calculated.

Registration of the declaration

Persons who are required to pay this fee and file an appropriate declaration should include in the reporting only the information for which they have a corresponding obligation. All numerical indicators, with the exception of and, must be written by filling in the available cells, starting with the minimum digit of the number, and it is forbidden to indicate zeros or any other characters in empty cells.

The amount of the payment must be indicated exclusively in rubles, and it must be indicated together with kopecks. Rounding is carried out in accordance with the procedure established by the current legislation, and a separate declaration must be submitted for each individual subject.

Each page of the prepared declaration, which is drawn up on paper, after indicating the phrase about the reliability and completeness of the specified information, must be signed by the person responsible for the correctness of its execution, and in addition, the date of its compilation must also be indicated on the document.

Preparation examples

You should not assume that the payment is calculated in accordance with some universal formula or coefficient, since in fact this is a rather complicated procedure, which requires the use of a certain base for each individual case.

To date, they all fall into three main categories:

In each individual case, the calculation of the fee is carried out taking into account the fact that the amount of the fee directly depends on which category it belongs to. Thus, in a situation with a standard payment, it is established by multiplying the used rate by the calculated value that was obtained for one or another type of pollution.

At the same time, if the payment for the negative impact is calculated using the limit payment, then in this case the established rate will already be multiplied by the difference that forms between the limit and the maximum allowable pollution rate.

The calculation of the 2018-2019 environmental pollution charge is a procedure that is mandatory for persons making such payments. How to calculate the amount due? How to calculate the base for pollutants, determine the rate, coefficient and deductions? What form is used for reporting in 2019, where to submit it and when? Consider the answers to these and other questions in the material below.

Pollution Charge Calculation: Basic Principles and Regulations

Calculation of payment for environmental pollution is regulated by the Law "On Environmental Protection" dated 10.01.2002 No. 7-FZ, which has been repeatedly updated. Payment for causing harm to the environment must be transferred to the budget (Article 16.4 of Law No. 7-FZ):

• small and medium-sized businesses - at a time in the amount for the reporting year before March 1 of the year following the corresponding reporting year;
• by other payers - according to the results of the 1st, 2nd and 3rd quarters until the 20th day of the months following them in the form of advance payments in the amount equal to 25% of the total payment for the previous year, and also according to the results of the 4th quarter - until March 1 of the next reporting year in the amount constituting the difference between those calculated as a whole for the reporting year and advance payments.

NOTE! These payments are not collected in accordance with the rules of the Tax Code of the Russian Federation, therefore, they are not subject to the postponement rule for a situation where the last day of payment falls on a weekend.

About what values ​​​​of BCC may be present in payment documents and what they depend on, read the material "KBK on the negative impact on the environment" .

The procedure for calculating payments for environmental damage is enshrined in the provisions of Art. 16.3 of Law No. 7-FZ, other corresponding articles of the specified regulatory legal act (NLA), as well as by-laws.

In accordance with paragraph 1 of Art. 16.3 of Law No. 7-FZ, Russian firms and individual entrepreneurs are obliged to calculate payments for causing harm to the environment on their own, using:

• data reflecting the size of the payment base for a particular polluting chemical substance (or waste);
• rates determined for payment for environmental pollution;
• coefficients established by law.

Having calculated the payment for causing harm to the environment for each of the pollutants or waste (using rates and coefficients), the company must sum up the figures obtained and thus obtain the final amount of the payment in question, to be transferred to the budget of the Russian Federation.

Payment for environmental damage and ecological fee: who pays them

Payment for causing harm to the environment should be distinguished from the environmental fee, the calculation and payment of which is regulated by Art. 24.5 of the law "On production waste" dated June 24, 1998 No. 89-FZ. The fact is that the payment for environmental damage, established in 2002, was quite often unofficially referred to as just the same environmental fee. However, as soon as Art. 24.5 of Law No. 89-FZ was put into effect (in December 2014), such identification became incorrect.

The environmental fee must be paid only by manufacturers and importers of products and packaging for them, which must be disposed of after they lose their consumer properties.

At the same time, payment for harming the environment is regulated by a completely different regulatory legal act (Law No. 7-FZ) and is established for other payers (those that emit and discharge various pollutants and garbage into the environment, as well as dispose of production waste).

Thus, the environmental fee:

• paid for recyclable goods and packaging (issued by the payer or imported);
• regulated by the provisions of Law No. 89-FZ;
• as a legal category exists in the Russian Federation since December 2014.

A fee, which is a payment for causing harm to the environment:

• paid for emissions and discharges of harmful chemicals and garbage, as well as waste disposal;
• regulated by the provisions of Law No. 7-FZ (and in terms of waste disposal, by some provisions of Law No. 89-FZ);
• as a legal category has existed since 2002 (we note that a fee similar in legal form - in the form of a fee for environmental pollution, waste disposal and other harmful effects, was levied until the abolition in 2002 of the law of the RSFSR "On Environmental Protection" dated 12/19/1991 No. 2060-1).

The procedure for calculating fees for causing harm to the environment in force in 2018-2019 contains Decree of the Government of the Russian Federation No. 255 dated 03.03.2017.

For more information about the period for which this document applies, read the article. "The Rules for Calculating and Collecting Payments for Negative Impact on the Environment" .

How to calculate the payment base for pollutants and waste

In accordance with paragraph 1 of Art. 16.2 of Law No. 7-FZ, the payment base for substances and waste corresponds to their volume (or mass) released into the environment within the reporting period. The value of the base is determined by the payer in the order of environmental control (clause 2, article 16.2 of Law No. 7-FZ). The types of pollution that are subject to the fee are (Article 16 of Law No. 7-FZ):

• emissions from stationary sources;
• discharges into water bodies;
• storage and disposal of waste.

When calculating the base in question, the following are taken into account (clause 4, article 16.2 of Law No. 7-FZ):

• standards for permissible pollution;
• standards for temporarily permitted pollution, as well as emissions and discharges that exceed them (including for emergency reasons);
• limits for the placement of pollution and their excess.

In accordance with the norms of Decree No. 255:

• emission standards and limits should be calculated separately for each production facility from which emissions are made (these standards can be obtained by contacting Rosprirodnadzor);
• the enterprise must independently (or with the involvement of experts) calculate the actual volumes of emissions and correlate them with the standards;
• The fee may be reduced by:

• deductions representing the amount of costs for reducing the polluting impact on the environment;
• applying incentive coefficients to the fee rates.

The fee is calculated by adding:

• products of indicators of standards and the established rate for them;
• the product of emission indicators above the standards and the established rate for them.

In some cases, time limits are also taken into account. The product of indicators of their actual value, its excess and the corresponding rates are added to the amount according to the usual standards.

If the payer is engaged in waste disposal and belongs to the category of large business, then in order to obtain standards, he must submit to Rosprirodnadzor a waste disposal project (clause 4, article 18 of Law No. 89-FZ, guidelines approved by order of the Ministry of Natural Resources of Russia dated 05.08. ). It is not necessary for small and medium-sized businesses that dispose of waste to develop appropriate projects - it is enough for them to report to the department on activities accompanied by emissions of harmful substances into the environment (clause 7, article 18 of Law No. 89-FZ).

If a company or individual entrepreneur generates waste of hazard classes 1-4, passports must be drawn up for them (clause 3, article 14 of law No. 89-FZ). They must be kept in the archive of the payer. Certified copies of such passports with documents confirming the hazard class of emitted substances are sent to Rosprirodnadzor (clause 7 of the rules established by Decree of the Government of the Russian Federation of August 16, 2013 No. 712).

How to determine the rates of payment for environmental damage

The rates in question, as well as additional coefficients for them, are established by separate regulatory legal acts of the Government of the Russian Federation (clause 4, article 16.3 of Law No. 7-FZ). For application in the period 2016-2018, the rates are given in Government Decree No. 913 dated September 13, 2016. In 2019, the rates established for 2018 are applied with a coefficient of 1.04 (Government Decree No. 758 dated June 29, 2018).

How to determine the coefficients for calculating the payment for environmental damage

In order to calculate payment for environmental damage within the meaning of the provisions of Art. 16.3 of Law No. 7-FZ, the following coefficients are supposed to be applied:

• additional, which are defined in paragraph 3 of Art. 16.3 of Law No. 7-FZ for special zones and for the combustion (dispersion) of associated gas;
• established by paragraph 6 of Art. 16.3 of Law No. 7-FZ, depending on the hazard class.

The current values ​​of the coefficients can be found in the Decree of the Government of the Russian Federation of March 3, 2017 No. 255.

Calculation of payment for environmental damage: deductions

In accordance with paragraph 11 of Art. 16.3 of Law No. 7-FZ, payments reflecting the costs of the payer for measures aimed at reducing the harmful impact on the environment are deducted from the amount of payment for a negative impact on the environment - separately for each pollutant or type of production waste within the reporting period. Relevant costs must be documented.

Form of calculation of the environmental fee (payment for environmental damage)

Since 2010, the agency administering environmental payments has been Rosprirodnadzor. Law No. 7-FZ establishes the obligation of payers to submit to this body a declaration on payment for environmental damage (clause 5, article 16.2, clause 4, article 16.4 of Law No. 7-FZ). The deadline for its submission is March 10 of the year following the reporting year. That is, for 2018, the declaration must be submitted to Rosprirodnadzor no later than 03/08/2019, because. 03/10/2019 - day off.

This document records not only the size of the bases and the amounts calculated from them for each type of pollution, but also the total amount of payments accrued for the year, advances paid on them and the amount of the final payment for the year, taking into account the advance payments made during the year (letter from Rosprirodnadzor " On payment for negative impact…” dated April 11, 2016 No. AC-06-01-36/6155).

Read more about submitting a declaration in the article. “How to submit a declaration on payment for a negative impact on the environment?” .

see also “Rosprirodnadzor has proposed applications for set-off and refund of fees for negative environmental impact” .

Results

In 2018-2019, Russia has new rates for calculating payments for environmental damage. There are no changes in the procedure for calculating payments and the timing of their introduction into the budget. The form of the created calculation and the methods for its submission to Rosprirodnadzor have also been saved.

• regulatory fee

• overlimit fee

Calculation of the fee for emissions into the atmosphere by stationary sources of pollution.

2.1.1. Regulatory fee:

P n- standard payment for emissions of pollutants into the atmosphere by stationary sources of pollution (rubles);

i– type of pollutant;

M i- the value of the actual release i

H bi i

K e

K f K f=2);

K and- coefficient taking into account the inflation of the payment standards (when using the standards in the 2005 edition in the calculations, this coefficient = 2.07).

2.1.2. Overlimit Fee:

P sl- payment for over-limit emissions of pollutants into the atmosphere by stationary sources of pollution (rubles); *

* maximum allowable emission i-th pollutant is not indicated in this case;

the amount of the fee for emissions into the atmosphere

M i- the magnitude of the release i-th pollutant within the established limit (t);

M sl- the value of the overlimit emission i-th pollutant in tons (t);

H bi- basic rate of collection per ton of emissions into the atmosphere i-th pollutant, (rub/t);

K e- correction factor that takes into account the ecological state of the settlement (applied with an additional factor = 1.2 when pollutants are released into the atmospheric air of cities);

K f- additional coefficient for specially protected natural areas (including resorts), regions of the Far North (and equivalent areas) and zones of ecological disaster ( K f=2);

K and- coefficient taking into account inflation of the payment standards (when using the standards in the 2005 edition in the calculations, this coefficient = 2.07);

K p- multiplicity factor of payment for overlimit emission of pollutants into the atmosphere ( K p = 5).

Total charge for air pollution by stationary sources of pollution is determined by the formula:

CALCULATION EXAMPLE

In the city of Tomsk (Ob river basin, West Siberian economic region.) there is a plant producing roofing materials (ondulin and metal tiles).

In 2012, the plant produced 82,000 sq. m. roofing materials. For production needs, the enterprise used water resources from surface water bodies of national importance in the amount of 320,000 cubic meters. with a limit of 250,000 cubic meters

Actual emissions and established limits of pollutants from stationary sources of the enterprise amounted to: sulfurous anhydride - 0.4 tons (set limit - 0.5 tons), butyl acetate - 0.5 tons (limit - 0.33 tons), acetone - 3.5 tons (limit - 3.5 tons), ammonia - 0.67 tons (limit - 0.6 tons), lead - 3.2 tons (limit - 2.5 tons), formaldehyde - 0.02 tons (limit - 0.02 tons).

The amount of fuel used by mobile sources was: diesel fuel - 140 tons, unleaded gasoline - 500 tons.

Actual discharges and established limits of pollutants into water sources amounted to: suspended solids - 10 tons (set limit 12 tons), chlorides - 2.2 tons (limit - 2.5 tons), sulfates - 3.1 tons ( limit - 3 tons).

Hazard class I waste in the amount of 120 tons (set limit 100 tons), class II - 290 tons (limit - 250 tons), class IV - 12.70 tons (limit -12 tons) are placed at the landfill, where the protection of atmospheric air and water bodies from pollution is not provided. It is located at a distance of 5 km from the city.

1. Calculate the amount of payment for emissions into the atmospheric air by stationary facilities for each harmful substance.

The fee for the pollutant "sulphurous anhydride" is calculated as a standard:

Sulfurous anhydride \u003d 0.4 * 21 * 1.2 * 1.2 * 2.07 \u003d 25.04 rubles,

The charge for the butyl acetate pollutant is calculated as the sum of the standard and over-limit charges:

Butyl acetate norms \u003d 0.33 * 21 * 1.2 * 1, 2 * 2.07 \u003d 20.66 rubles,

Butyl acetate overlimit \u003d (0.5-0.33) * 21 * 5 * 1.2 * 1.2 * 2.07 \u003d 53.20 rubles,

Butyl acetate total = 73.86 rubles, where:

The fee for the pollutant "acetone" is calculated as a standard:

Acetone \u003d 3.5 * 6.2 * 1.2 * 1.2 * 2.07 \u003d 64.68 rubles,

The fee for the pollutant "ammonia" is calculated as the sum of the standard and over-limit fees:

Ammonia norms \u003d 0.6 * 52 * 1.2 * 1.2 * 2.07 \u003d 93.00 rubles,

Ammonia overlimit \u003d (0.67-0.6) * 52 * 5 * 1.2 * 1.2 * 2.07 \u003d 54.25 rubles,

Ammonia total = 147.25 rubles.

The charge for the pollutant "lead" is calculated as the sum of the standard and over-limit charges:

Lead norms \u003d 2.5 * 1206 * 1.2 * 1.2 * 2.07 \u003d 8987.11 rubles,

Lead overlimit \u003d (3.2-2.5) * 1206 * 5 * 1.2 * 1.2 * 2.07 \u003d 12581.96 rubles,

Lead total = 21569.07 rubles.

The fee for the pollutant "formaldehyde" is calculated as a normative

Formaldehyde \u003d 0.02 * 683 * 1.2 * 1.2 * 2.07 \u003d 40.72 rubles.

Total regulatory fee for air emissions from stationary pollution sources: 25.04+20.66+64.8+93.00+8987.11+40.72=9231.33 rub.

Total above-limit payment for emissions into the atmosphere by stationary sources of pollution: 53.21 + 54.25 + 12581.96 = 12689.41 rubles.

Total fee for air emissions from stationary sources of pollution: 9231.33 + 12689.41 = 21920.74 rubles

2. Calculation of the fee for atmospheric emissions from mobile pollution sources. Due to the absence of established limits on the emission of pollutants by mobile sources of pollution, only the standard fee is calculated.

Diesel fuel \u003d 140 * 2.5 * 1.2 * 1.2 * 2.07 \u003d 1043.28 rubles.

Unleaded gasoline \u003d 500 * 1.3 * 1.2 * 1.2 * 2.07 \u003d 1937.52 rubles.

Total fee for air emissions from mobile pollution sources: 1043.28 + 1937.52 = 2980.80 rubles

Option number 23

In the city of Vladivostok (basin of the Amur River, Far Eastern Economic Region) there is an enterprise producing bituminous tiles. For production needs, the enterprise used water resources from surface water bodies of local importance in the amount of 106,000 cubic meters. with a limit of 95,000 cubic meters.

Actual emissions and established limits of pollutants from stationary sources of the enterprise amounted to: sulfur dioxide - 12.3 tons (set limit - 11 tons), butyl acetate - 0.4 tons (0.6 tons), acetone - 0.95 tons (1.8 tons), ammonia - 1.32 tons (1.2 tons), lead - 5.8 tons (4 tons), solids - 2.8 tons (2.3 tons), formaldehyde - 0.54 tons (0.35 tons).

The amount of fuel used by mobile sources was: diesel fuel - 42 tons, unleaded gasoline - 12 tons.

Actual discharges and established limits of pollutants into water sources amounted to: suspended solids - 47 tons (set limit 36 ​​tons), chlorides - 12.8 tons (15 tons), sulfates - 7.95 tons (9.2 t.).

Hazard class I waste in the amount of 81 tons (the established limit is 56 tons), class III - 33 tons (52 tons) are placed at the landfill, where the protection of atmospheric air and water bodies from pollution is ensured. It is located at a distance of 1.7 km from the city.

Annex 2

Appendix 3

STANDARDS OF PAYMENTS FOR EMISSIONS TO THE ATMOSPHERIC AIR OF POLLUTANTS FROM MOBILE SOURCES (FOR DIFFERENT TYPES OF FUEL)

(as amended by Decree of the Government of the Russian Federation of 01.07.2005 N 410)

(rubles)

Appendix 4

Annex 5

Appendix 6

Appendix 7

COEFFICIENTS ACCORDING TO ENVIRONMENTAL FACTORS (STATE OF WATER BODIES) FOR SEA AND RIVERS BASINS

METHODOLOGY FOR CALCULATION OF PAYING FOR NEGATIVE ENVIRONMENTAL IMPACT

When calculating fees for emissions into the atmosphere by stationary sources of pollution, discharges into water bodies and waste disposal, the following types of environmental payments are used:

• regulatory fee- such payment for pollution, the actual volumes of which do not exceed the permissible standards.

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

Regulatory fee = pollution volumes * relevant fee rates

• overlimit fee– payment for above-limit pollution, i.e. pollution, the actual volume of which is above the established limits.

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

over-limit fee = (actual pollution volume - limit pollution volume) * corresponding fee rates * multiplier factor 5.

The total amount of the fee for the NEI for each type of pollutant = standard fee + over-limit fee

The calculation is carried out for each type of pollution, then the results are summarized.

The list of regulatory authorities, which can be reported to using the 1C-Reporting service, has now been replenished with the Federal Service for Supervision of Natural Resources Management (Rosprirodnadzor). To take advantage of the new opportunity, you need to connect the Rosprirodnadzor direction in the 1C-Reporting settings and register on the special Rosprirodnadzor portal. About who is obliged to pay for the negative impact on the environment, how to fill out the Calculation in the 1C: Accounting 8 program and how to send it via telecommunication channels to Rosprirodnadzor directly from the 1C programs, read in this article.

Types of negative impact on the environment

The definition of the negative impact on the environment is given in the Federal Law of January 10, 2002 No. 7-FZ "On Environmental Protection" (hereinafter - Law No. 7-FZ). This is the impact of economic and other activities, the consequences of which lead to negative changes in the quality of the environment. 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 bowels, soils;
• disposal 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.

Negative impact fee

If the activities of natural resource users negatively affect the environment in accordance with Law No. 7-FZ, then they are required to pay a fee for the negative impact on the environment. The fee must be calculated in accordance with the following regulations:

• in case of atmospheric air pollution - Federal Law No. 96-FZ of May 4, 1999 "On the Protection of Atmospheric Air" (hereinafter - Law No. 96-FZ);
• when placing waste - by the provisions of Federal Law No. 89-FZ of 06/24/1998 "On Production and Consumption Waste" (hereinafter - Law No. 89-FZ).

The procedure for determining the fee and its limits for environmental pollution, waste disposal, other types of harmful effects is established by Decree of the Government of the Russian Federation of August 28, 1992 No. 632 (hereinafter referred to as the Procedure). Paragraph 2 of the Procedure defines two types of basic rates for payments for emissions, discharges of pollutants, waste disposal, and other types of harmful effects:

• within acceptable limits;
• within the established limits (temporarily agreed standards).

The basic rates of payment for each ingredient of a pollutant (waste), type of harmful effect were approved by Decree of the Government of the Russian Federation of June 12, 2003 No. 344 (hereinafter - Decree No. 344). In addition to the basic standards, Decree No. 344 additionally establishes coefficients that take into account environmental factors for individual regions and river basins.

Permission for negative impact and setting limits

In accordance with the current legislation on environmental protection, various types of negative impact on the environment must be carried out on the basis of permits issued by a specially authorized body of executive power in the field of environmental protection. The presence of a permit for a certain type of negative impact on the environment is a prerequisite for the implementation of the relevant economic and other activities.

The permit establishes negative impact limits for a particular organization. If an organization or entrepreneur does not have a permit issued in accordance with the established procedure for the emission, discharge of pollutants, limits on waste disposal, the entire mass of pollutants is taken into account as overlimit.

• for the standards of 2003 - 2.33;
• for the standards of 2005 - 1.89.

Determining the actual amount of pollution

When determining the fee, the values ​​of the standards are compared with the actual data. The actual volume of emissions entering the atmosphere and discharges into water bodies is determined in accordance with the Guidelines for charging fees for environmental pollution, approved by the Ministry of Natural Resources of Russia dated January 26, 1993.

Individual entrepreneurs and legal entities carrying out activities in the field of waste management are required to keep records of generated, used, neutralized, transferred to other persons or received from other persons, as well as disposed waste in accordance with the established procedure (clause 1, article 19 of Law No. 89- FZ). The procedure for accounting in the field of waste management was approved by the Order of the Ministry of Natural Resources of Russia dated 01.09.2011 No. 721, and the Procedure for the development and approval of standards for the generation of waste and limits for their disposal was approved by Order of the Ministry of Natural Resources of Russia dated 25.02.2010 No. 50.

Who should pay for what

Despite a fairly wide list of types of negative impacts contained in Law No. 7-FZ, there is currently no legal framework for charging for environmental pollution by such types of physical impacts as noise, heat, electromagnetic, ionizing and other types of physical impacts .

Thus, while the legislation defines only three categories of impact, which entail the obligation of users of natural resources to pay payments and submit reports:

For stationary sources, economic entities are recognized as payers for emissions into the atmospheric air only of those pollutants for which Decree No. 344 approved the payment standards.

For mobile sources, economic entities are recognized as payers of fees for emissions of pollutants into the atmospheric air, if these sources are equipped with engines running on a certain type of fuel for which Decree No. 344 approved the fee standards.

Please note that the current legislation (Law No. 7-FZ, Law No. 96-FZ) does not link the obligation of an economic entity to pay for emissions of pollutants into the atmospheric air with the property right of an economic entity to a stationary or mobile object - a source of negative impact. Thus, the payer of payment for emissions of pollutants into the atmospheric air is recognized as the economic entity that actually uses a stationary or mobile object of negative impact in its economic and other activities. In this case, it does not matter whether this object is owned by the payer, in economic jurisdiction or operational management, received under a lease agreement or leasing.

Economic entities are recognized as payers of fees for discharges into water bodies only of those pollutants for which the payment standards are approved by Decree No. 344.

The concept of "disposal of waste" is not contained in the current legislation in the field of nature management. Therefore, in accordance with Law No. 89-FZ, economic entities can be recognized as the payer of fees for the disposal of production and consumption waste:

• as a result of economic or other activities of which waste was generated;
• who stored these wastes prior to their subsequent disposal or disposal;
• who transported waste to the burial place;
• who disposed of the waste.

Due to the current legal uncertainty regarding the subject of payment, users of natural resources and regulatory authorities interpret the obligation to pay a fee for waste disposal differently, which has led to numerous litigation conflicts.

Thus, in the opinion of Rostekhnadzor, for the purposes of determining the payer of the fee, the issue of determining the person who is the owner of the waste is a priority (Letter of 12.02.2007 N 04-09/169). However, in arbitration practice there are judicial acts in which the courts, when deciding in favor of economic entities, emphasize that the norms of the legislation of the Russian Federation regulating legal relations in the field of nature management do not directly link the existence of an obligation to pay payments for negative environmental impact as a result of waste disposal with the right of ownership of these wastes (Resolutions of the FAS UO dated 01.22.2013 N F09-13560/12).

It turns out that, despite the abundance of normative acts on legislation in the environmental sphere, in practice, economic entities still have many questions.

In any case, the circle of organizations and individual entrepreneurs who are obliged to pay for the negative impact on the environment and report to the regulatory authorities is quite wide and does not depend on the applicable taxation regime (Letters of the Ministry of Finance dated 11.07.2007 No. , dated March 21, 2007 No. 03-06-06-04 / 1).

Penalties for non-payment

And, finally, it should be noted that for non-payment (or late payment) of payments for negative environmental impact, as well as for failure to submit (or late submission) of reports, penalties are provided, and their size is quite impressive. So, for non-payment within the established time limits of the payment for the negative impact on the environment, Art. 8.41 of the Code of Administrative Offenses of the Russian Federation establishes administrative liability in the form of a fine in the amount of 50 to 100 thousand rubles.

ITS PROF: about the functions of Rosprirodnadzor in the field of control over the payment of mandatory environmental payments through inspections, see the section Legal support - Inspections by Rosprirodnadzor.

Reporting period, form and deadline for submitting the Calculation

The reporting period for payment for negative environmental impact is a quarter, and the payment deadline is set no later than the 20th day of the month following the reporting period. This follows from the provisions of Order No. 557 of June 8, 2006 of Rostechnadzor (hereinafter referred to as Order No. 557) "On setting deadlines for payment of fees for negative environmental impact". Form and procedure for completing and submitting the form Calculation of fees for negative environmental impact(hereinafter referred to as the Calculation) were approved by the Federal Environmental, Industrial and Nuclear Supervision Service (Rostekhnadzor) by Order No. 204 dated April 5, 2007 (hereinafter referred to as Order No. 204).

Currently, Rosprirodnadzor is responsible for administering fees for negative environmental impact, but until Rosprirodnadzor approves changes to the Fee Calculation form and the procedure for filling it out, when preparing the Calculation, Order No. 204 should continue to be guided.

The calculation is filled in by users of natural resources that have the following types of harmful effects:

• emissions of pollutants into the atmospheric air from stationary and mobile sources (vehicles);
• discharges of pollutants into surface and underground water bodies;
• disposal of production and consumption waste.

The calculation is submitted in one copy to the territorial bodies of Rosprirodnadzor at the location:

• each production area;
• mobile object of negative impact;
• waste disposal facility;
• organization (entrepreneur), if permits are issued as a whole for an economic entity.

If the payer has more than one production area, more than one mobile negative impact facility or waste disposal facility in the territory of a constituent entity of the Russian Federation, then the Fee Calculations for them are included in a single Calculation. If sources of harmful emissions are located and registered in different regions, then a separate Calculation should be drawn up for each of these facilities.

The deadline for submitting the Calculation is no later than the 20th day of the month following the expired reporting quarter. Please note that Order No. 204 does not establish the procedure for postponing the deadline for submitting the Settlement if the deadline falls on a weekend. Thus, the Calculation for the 1st quarter of 2014 had to be submitted no later than April 18, 2014, and the Calculation for the 2nd quarter of 2014 had to be submitted no later than July 18, 2014.

If in the reporting period the payment amount is 50,000 rubles or more, then the calculation of the fee is submitted electronically on a magnetic medium or via telecommunication channels.

Composition of Calculation of payment for negative impact on the environment

The calculation includes the following sheets:

• title page;
• Calculation of the payment amount to be paid to the budget;
• section 1. Emissions of harmful substances into the atmospheric air by stationary objects;
• section 2. Emissions of harmful substances into the atmospheric air by mobile objects;
• section 3 Discharges of harmful substances into water bodies;
• Section 4 Disposal of production and consumption waste.

Payers submit the Calculation as part of: the title page, Calculation of the amount of payment payable to the budget, sections 1, 2, 3, 4 - depending on the types of negative environmental impact that are subject to payment for negative environmental impact in accordance with the Decree No. 632 .

Subjects of small and medium business, as a result of economic and other activities of which waste is generated, can report on the generation, use, neutralization and disposal of waste by notification. This right is established in paragraph 3 of Article 18 Law No. 89-FZ.

This means that small and medium-sized businesses are not required to develop draft standards for waste generation and limits for their disposal, and payment for waste disposal within the indicators presented in the reporting is calculated as for waste disposal within the limits.

The procedure for submission and control of reporting on the generation, use, neutralization and disposal of waste (except for statistical reporting) was approved Order of the Ministry of Natural Resources of Russia dated February 16, 2010 No. 30(hereinafter referred to as the notification procedure).

In accordance with the notification Procedure, reporting on payments is compiled on the basis of primary accounting data for generated, used, neutralized, transferred to other legal entities and individual entrepreneurs, received from other legal entities and individual entrepreneurs or individuals, as well as placed waste.

From January 1, 2014, control over the correctness of the calculation, completeness and timeliness of payment of the recycling fee levied in relation to wheeled vehicles (chassis) produced (manufactured) in the Russian Federation, as well as purchased on the territory of the Russian Federation from persons who have not paid this fee, assigned to the Federal Tax Service of Russia.

• Title page;
• Sections 1-4 in any order;
• Calculation of the payment amount to be paid to the budget.

Please note that in accordance with the letter of Rosprirodnadzor dated December 27, 2013 No. VK-06-01-36 / 19748, when filling out Calculations of fees for negative environmental impact, starting from 01.01.2014 until the approval of a new form for calculating fees for negative environmental impact environment in the field "OKATO code" it is recommended to indicate the OKTMO code.

Section 1 "Emissions of harmful substances into the atmospheric air by stationary objects" is filled in by the payer, which emits harmful substances into the air from stationary facilities, for each production area or for the economic entity as a whole, depending on the issued permit.

The attribute "OKATO code" (OKTMO) is auxiliary and is introduced for the purpose of correct automatic filling of the Calculation of the payment amount. The requisite must be filled in with the same value that is indicated in the "Calculation of the amount of payment payable to the budget" section. This item is not printed out.

In column 2, by selecting from the list, the name of the pollutant is indicated. At the same time, the standards for maximum permissible and temporarily agreed emissions will be automatically filled in:

• in column 10 - "Normal payment of MPE";
• in column 11 - "Standard for the payment of VCB".

Sending Calculation to Rosprirodnadzor via 1C-Reporting

Now users of the 1C: Reporting service have the opportunity to send reports to Rosprirodnadzor via telecommunication channels directly from 1C programs. Consider how this can be done in! 1C: Accounting 8 ”ed. 3.0.

If an organization connects to 1C-Reporting for the first time, then when creating an application for connection to this service, the user must select the direction Rosprirodnadzor along with other regulatory bodies where it is planned to submit electronic reporting.

If the organization is already connected to the 1C-Reporting service, then for changing the settings of an existing connection it is necessary to form the so-called "secondary" application for changing the details of connecting to 1C-Reporting. To do this, in the form of a directory element Organizations go to the tab EDO and create a statement (Fig. 3).

Rice. 3. Application for changing the details of connection to 1C-Reporting

In the application form for changing the settings for connecting to 1C-Reporting, you need to set the flags Changes in the composition of bodies to which reports are sent and Rosprirodnadzor. then press the button Further(Fig. 4).

Rice. 4. Changing the settings for connecting to 1C-Reporting

The application will be sent by clicking on the button. Submit an application. After sending the application, you should notify the service organization or technical support service of users about the settings made by tel. 8-800-700-8668 or email 1С@astralnalog.ru . After the application is approved, the workflow settings with Rosprirodnadzor will be performed automatically. You can view the settings for workflow with Rosprirodnadzor in form Document flow with Rosprirodnadzor which opens with a link Switched on tab EDO in the form of a reference element Organizations.

In addition to changing the settings for reporting to Rosprirodnadzor via telecommunication channels, you will also need to register on a special federal portal for receiving reports (receiving gateway) of Rosprirodnadzor. The portal is located at https://pnv-rpn.ru/ .

After filling out the report in the program, it must be saved in the menu Sending select item Send to Rosprirodnadzor(Fig. 5).

Rice. 5. Sending the Calculation to Rosprirodnadzor via 1C-Reporting

For sending, you may need the e-mail and password specified during registration on the website (receiving gateway) of Rosprirodnadzor.

You can track the progress of the report on the tab RPN magazine . To update the status of the submitted report, click the button. exchange in the shape of Document flow with regulatory authorities or in the form . As a rule, the report goes through all stages of the document flow with Rosprirodnadzor within 2 days from the date of sending.

Rice. 6. Displaying the passage of the report in the exchange log

The calculation of the fee for the negative impact on the environment can also be sent from the personal account on the website of Rosprirodnadzor. To do this, the file with the calculation upload must be signed with an EDS. In the report, you need to open the menu Unloading and select item Upload package(Fig. 7).

Rice. 7. Uploading a report to a file

After that, a standard dialog for choosing a folder to save the file will be displayed. The file prepared for sending will be saved in the selected folder.

On the website (receiving gateway) of Rosprirodnadzor https://pnv-rpn.ru/ you will need to enter your email and password. If during the previous authorization the option to remember the password was set, the authorization will take place automatically, without entering a login and password.

In the personal account in the form that opens, select the item Sending reports and indicate the file with the signed EDS Calculation of the fee for the negative impact on the environment, then to send the Calculation to Rosprirodnadzor, click on the button Send.

After submitting the report, the appearance of the page will change. To check the status of the report, follow the link Check the status of the submitted report. The page that opens contains information about all shipments made under a valid account, including shipments made using 1C-Reporting directly from 1C programs.

To load the Calculation prepared in an external program, follow from the form Regulated and financial reporting go to the directory list form External Electronic Reporting Submissions(Fig. 8).

In the opened form, click on the button Create. A standard file selection dialog will open. You must select the reporting file that you want to upload to 1C. After loading the reporting file for sending to Rosprirodnadzor, you need to write down the element and in the menu Sending select item Send.

The functionality of sending reports to Rosprirodnadzor is implemented in the following standard solutions, starting with releases:

• "1C: Accounting 8", edition 2.0 (versions KORP, PROF, basic) 2.0.57.8;
• "1C: Accounting 8", edition 3.0 (versions KORP, PROF, basic) 3.0.31.15;
• "1C: Manufacturing Enterprise Management", edition 1.3 1.3.51.4;
• "1C: Integrated Automation", edition 1.1 1.1.46.3;
• "1C: Accounting of a state institution", edition 1.0 (PROF versions, basic) 1.0.25.7;
• "1C: Taxpayer" 3.0.64.1;
• "1C: Accounting of an autonomous institution" (versions KORP, PROF, basic) 2.0.57.8.