Paying the environmental pollution fee is liberating. Video - How to Calculate Environmental Impact Fees

At the legislative level, a fee for negative environmental impact is levied in accordance with the requirements of Law No. 7-FZ of January 10, 2002 (hereinafter referred to as the Law), Resolution No. 913 of September 13, 2016. environmental pollution. Who is obliged to calculate and pay such a fee to the budget of the Russian Federation? In what order are calculations made depending on the type of negative impact? Detailed answers to these questions are below.

VAT payment in 2017

The tax for negative impact on the environment is essentially a fiscal levy and is levied on all users of natural resources. That is, from Russian and foreign legal entities, individuals and individual entrepreneurs that have a negative impact on the world around them through their economic activities (Article 16.1 of the Law). At the same time, the objects of payments differ in categories of environmental impact, and the obligation of the subjects is to transfer a certain amount of payment to the budget of the Russian Federation before the deadline.

Note! Entities with an assignedHazard class IV, that is, no radioactive emissions produced, not polluting ground (surface) waters and with a maximum amount of harmful emissions of 10 tons per year.

Mandatory payments for negative environmental impact are paid based on the results of the reporting period (calendar year) and quarters. The exact procedure for settlements with the budget depends on which business the subject belongs to - large or SME. According to the requirements of Art. 16.4 of the Law in 2017, the following terms apply:

Until March 1 - in a single amount paid by persons obliged to transfer the fee for the previous reporting period. These are mainly individual entrepreneurs and enterprises related to small / medium-sized businesses.
Until the 20th - advance payments are paid by large industrial enterprises. The amount of the fee is determined quarterly at the rate of ¼ of the last year's amount. There is no advance payment for the 4th quarter.

Note! The declaration on payment for the negative impact on the environment is submitted in a unified form approved by the order of the Ministry of Natural Resources of Russia No. 3 dated 01/09/17, until March 10 of the year following the reporting period. Therefore, 2017 must be reported by March 12, 2018 (March 10 is Saturday).

Types of negative impact on the environment (Article 16 of the Law):

Emissions through various stationary objects of pollutants into the atmosphere of the environment.
Discharges of pollutants into wastewater.
Placement (burial or storage) of industrial waste, as well as consumer waste.

The calculation for the negative impact on the environment is carried out taking into account the category assigned to the subject - from I (with the maximum level of impact) to IV (with the minimum). The rules for assigning a hazard class are regulated by Federal Law No. 219-FZ of July 21, 2014.

Calculation of the fee for NVOS in 2017

Self-calculation of the fee for negative impact is carried out on the basis of current rates and coefficients, which are updated annually. In order to make calculations correct in 2017, one should be guided by the requirements of the following regulatory documents:

Federal Law No. 7 dated 10.01.02
Decree No. 913 of 09/13/16
Decree No. 255 dated 03.03.17
Decree No. 467 dated May 26, 2016
Resolution No. 1029 of September 28, 2015
Letters from Rosprirodnadzor, Rostechnadzor, Ministry of Natural Resources of the Russian Federation.

The rates for 2017 by types of impact are determined in Decree No. 913. The Letter of Rostekhnadzor No. 04-09/673 dated 04.06.07 contains the rules for calculating the NEI, applying the coefficients and filling out the report.

To find out the exact amount of the fee, first of all, you need to contact the territorial division of Rosprirodnadzor and provide information about the company's activities and manufactured products (services). Based on the data obtained, a hazard group is assigned, working rates are set, and standards and limits are issued. The calculation is made according to Decree No. 255 for each type of waste separately. At the same time, volumes within the approved standards/limits and beyond are taken into account.

The fee is calculated according to the formula:

NVOS fee = Actual amount of chemical substance X fee rate. The formula works as long as you don't exceed the limits. If they are exceeded, but at the same time within the norms of the limit, consider this:

1) Fee within the limit = Emission standard X fee rate;

2) Payment in excess of the standard = (actual quantity of chemical substance - standard) X rate of payment X 5.

for over-limit emissions, the same formula applies, only multiplied by 25 (instead of 5).

Payment for negative environmental impact

Payment for the negative impact on the environment is transferred by a regular payment order in accordance with the rules for paying tax liabilities. The document is formed for the total amount in favor of the territorial division of Rosprirodnadzor - the subsequent distribution between the budgets is done by state bodies. When filling out, it is necessary to correctly indicate the CBC on the negative impact on the environment (Order of the Ministry of Finance No. 65n of 07/01/13). If the details are entered incorrectly, the payment will not be received as intended, the subject will be charged arrears, penalties and penalties.

CBC for negative environmental impact - 2017:

04811201010016000120 - according to NVOS for atmospheric emissions from stationary objects.
04811201020016000120 - according to NVOS for atmospheric emissions from mobile objects.
04811201030016000120 - according to NVOS for emissions into water resources.
04811201040016000120 - according to the NVOS for the disposal of hazardous waste.
04811201050016000120 - for other types of NVOS.

Organizations and individuals using facilities that adversely affect the environment in their work are required to transfer payments for environmental pollution (PEP) to the budget. Such objects are understood as buildings, structures and other sources that emit waste into the atmosphere or discharge into the aquatic environment.

Who should pay

It should be borne in mind that vehicles with exhaust gases are not related to such a payment. Organizations that have a vehicle from 1 on their balance sheet are exempted from payment for negative environmental impact (Letter of the Ministry of Natural Resources No. 12-47 / 5413 dated 10.03.2015).

The following organizations and entrepreneurs are obliged to pay for AIA:

air pollutants;
polluting water resources;
disposal of waste.

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.

Who should not pay

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:

where stationary sources of emission are provided, while the total amount of emissions per year is not more than 10 tons;
where there is no release of radioactive substances;
no discharges into sewers, underground and surface waters, on the ground.

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):

30,000 - 100,000 - per organization;
5,000 - 20,000 - per head.

Registration of an object takes no longer than 10 working days, after which a certificate of registration is sent to the organization.

Payments for environmental pollution

Payment for negative impact on the environment includes the following types of payments:

For atmospheric emissions. The obligation to transfer payment for emissions into the atmosphere does not depend on the activity of the enterprise. If there is a fact of emissions, then the obligation arises for enterprises;
For discharges into underground and surface water bodies. Organizations and entrepreneurs with wastewater pay a fee for discharges into water bodies;
For waste disposal (See also the article ⇒). Even if the organization has entered into a contract for the removal of garbage, it is obliged to make a payment for the fact that as a result of its activities, production waste was generated.

Where to submit a declaration

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.

Deadline for filing a declaration

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.

Way of presenting the declaration

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.

An electronic signature is required to send the declaration via the Internet. 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.

Liability for failure to submit a declaration

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):

3,000 - 6,000 rubles - for an official (for example, the head of an organization);
20,000 - 80,000 rubles - for the organization.

Payment term

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.

Example of advance payment calculation

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

The legislative framework

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”

Answers to common questions

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.

Pollution charge is a type of levy levied on businesses that have a negative impact on the environment. In addition to paying the fee, enterprises must take measures to protect the environment and compensate for the damage caused. Regulates the payment rules Federal Law No. 7-FZ of 10.01.2002. The fee is paid to Rosprirodnadzor (see →). In this article we will analyze what is the fee for environmental pollution.

Harmful impact on the environment, types

The negative impact on nature are actions:

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

Who pays the fee and objects of taxation

The payment applies to individuals and legal entities, including foreign ones, to enterprises, organizations, institutions, individual entrepreneurs who carry out activities in the territory of the Russian Federation related to the use of natural resources.

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

A fee is charged for each item.

From January 1, 2015, no payment will be collected from vehicles of organizations and individual entrepreneurs for emissions into the atmosphere.

As the impact on the environment objects are divided into groups:

Objects of the 4th group are exempted from paying the fee.

Payment terms

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

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

Payment calculation

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

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

Rates increase annually to reflect inflation. In 2016, the inflation rate is 2.56, and in 2017 - 2.67.

Calculation algorithm

First of all, you need to find out the exact standards by contacting your territorial Rosprirodnadzor. To do this, you need to provide information: about the type of activity, about the products. Based on the data, the object is assigned a group (according to the level of negative impact) and rates are set. A permit is issued in which the standards and limits are prescribed. A certificate of the hazard class of the waste is also issued.
Determine the volume of emissions or discharges. To do this, you can invite a specialized organization.
Make a calculation in accordance with the rules of the Decree of the Government of the Russian Federation No. 632 of 08/28/92.

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

Norm rate * pollution volumes * additional coefficients.

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

Limit rate* (volume of limit pollution - volume of pollution within acceptable limits) * additional coefficients.

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

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

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

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

Case of application of the coefficient	Coefficient
Waste processed independently in production is recycled	0
Emissions (discharges) within the established standards	1
Mass of waste within the established limits	1
Emissions within the limits of temporarily permissible emissions during the period of measures to protect the environment and improve the efficiency of nature protection.	5
Masses of waste exceeding the established limits	5
Emissions (discharges) exceeding the volume established by special permits	25

Other coefficients used in the calculation:

Coefficient of environmental significance (each region has its own in terms of atmosphere, soil and water);
The additional coefficient for special natural zones is equal to 2 (which zones are: regions of the Far North and areas equated to them, protected reserves, national parks, resorts, sanatoriums, natural disaster zones, zones under international conventions);
The additional coefficient for emissions into the atmosphere of cities is 1.2 (if the object is registered in the city);
The inflation coefficients are equal: in 2016 2.56, and in 2017 - 2.67.

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

Waste hazard class	Environmental measures	Coefficient
5	Creation by extractive industries of cavities in the soil for waste disposal.	0
Production or consumption waste within the limits	Waste is placed on objects that are the property of the organization (for example, a garbage container on the territory owned by the organization).	0,3
4 and 5	Waste from mining and processing industries resulting from disposal.	0,5
3		0,64
4	The result of waste disposal class 3	0,49
4	The result of waste disposal class 2	0,33

Example #1. Calculation of payment for negative impact on the environment

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

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

Convert to kg, for this, liters must be multiplied by density: 3000 * 0.83 \u003d 2490 kg.
Convert kg to tons: 2490/1000=2.49 tons.

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

The payment amount will be:

2.49 * 2.5 * 2 * 1.2 * 2.56 * 1 \u003d 38.25 rubles.

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

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

Within the limits - 0.8 tons;
Within the limit - 1.5 tons.

How much will the payment for the negative impact on the environment be?

We know (according to regulations):

The rate for dropping magnesium is within the normal range of 6.9, and within the limit of 34.5
The coefficient of environmental significance of the Republic of Karelia (Baltic Sea Basin) is 1.13;
Karelia is an area equated to the regions of the Far North, therefore, a coefficient for special natural zones is applied - 2.
Inflation coefficient 2.56;
The coefficient of overlimit pollution is 5 (table 2).

Calculation procedure:

Determine the fee within the standard: 6.9 * 0.8 * 1.13 * 2 * 2.56 \u003d 31.92
Determine the fee within the limit: 34.5*(1.5-0.8)*1.13*2*2.56=139.72
Determine fee over limit: 34.5*(2-1.5)*1.13*2*2.56*5=499

The total amount will be:

31.92+139.72+499=670.64 rubles

The company will pay 670.64 rubles.

Registration procedure

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

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

Organizations are issued standards for five years. Every year the organization is obliged to confirm the invariance of the data.

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

What changes need to be notified?

Replacing or transforming an organization;
Change of details (name, address, etc.)
Change of the place of registration of the object;
Changes in technology affecting the types and volumes of emissions (discharges, wastes);
Changes in disposal of emissions or waste.

If the organization ceases to conduct activities at the facility, then it is necessary to submit an act on the liquidation or conservation of the facility. In this case, the organization is deregistered and the payment is not paid.

Organizations working at objects of groups 1, 2 and 3 from January 1, 2015 are required to draw up an environmental control program. Based on the results of the reporting period, Rosprirodnadzor is provided with information on the persons appointed for control, on the measures taken and on the results of control.

Payment reporting

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

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

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

Penalties and sanctions for violation of payment rules

Type of violation	Organization fine	Fine from officials	Citizens fine
Intentional distortion or concealment of information: – on the state of the environment and natural resources; – about polluting sources; about the occurrence of radiation.	20-80	3-6	0,5-1
Intentional misrepresentation or concealment of data: - obtained as a result of the implementation of the economic control plan; - in the application for registration; - in the declaration – a report on the implementation of measures to improve the efficiency of waste management.	20-80	3-6	0,5-1
Late registration or lack of registration	30-100	5-20	–
Lack of passports indicating the hazard class of waste	Up to 100

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

Answers to current questions on pollution charges

Question number 1. Do offices have to pay environmental impact fees?

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

Question number 2. Are tenants exempt?

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

Question number 3. What happens if you do not get a waste passport?

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

In Russia, as in many other countries, mandatory monetary compensation for damage to nature has been introduced. They are provided for organizations and private businessmen-entrepreneurs with any type of tax regime - a general regime, a simplified scheme or a UTII rate can be used to conduct activities. Payment for environmental pollution is relevant for owners and tenants - they bear equal responsibility for the use of a harmful object. Below is information about the payment procedure, accounting documents and other aspects related to these payments, another name for which sounds like NVOS.

It should be immediately noted that the environmental fee cannot be attributed to the same group together with the NVOS - these are different types of pollution charges.

The environment requires attention and strict accountability when it comes to statutory payments. The receipt of money is controlled by the Federal Service of Rosprirodnadzor. The presence of standards with given rates stimulates the reduction of emissions or maintaining them at an acceptable level and can be directed to the design and creation of environmental complexes.

The Constitutional Court of the Russian Federation classifies NVOS as a mandatory public law payment. According to its characteristics, it refers to fiscal fees, which, in turn, are interpreted by the Tax Code as mandatory contributions necessary to obtain a license or certain rights.

At the same time, the transfer does not exempt owners and tenants from environmental protection measures and the rational use of resources. The damage that was caused to the objects of nature management and the inhabitants of the settlement must be compensated in full (if such facts took place).

The payment procedure is prescribed in the relevant environmental law, which does not exclude the negative impact on the environment, but when such facts are discovered, it obliges to pay the amount of NVOS. Also, information on the procedure for pollution charges is presented in the Code of Administrative Offenses.

When calculating and determining the procedure for payment, it is also reasonable to rely on the basic concepts presented in the letters of the Ministry of Natural Resources. The text of one of them contains references to the main provisions, provides explanations and comments.

Who is in the payer groups?

The main law governing interaction with natural resources specifies specific types of influences that must be compensated by cash payments. Organizations and private entrepreneurs pay VAT in the following cases:

Objects of a stationary type, which they use on the basis of ownership or lease, pollute the atmosphere.
Water is the object of pollution.
Activity and consumption involves the disposal of waste and its destruction.

Considering the legislative norms, it is possible to single out specific groups of negative impacts that are characterized by an increased danger to environmental structures: the entry into the atmosphere of alien compounds, the penetration of microorganisms and various chemical reagents (located both on land and underground) and similar compounds into watershed objects into the water, penetration of contaminants into soils and deep layers, as well as noise impacts, the effects of heat on objects, electromagnetic waves of a wide radius, ionization, the presence of waste in the production and consumption process. However, not all of them are objects of accrual of NVOS payments, since they cannot be attributed to one or another standard value.

The federal environmental law also allocates preferential categories of objects. We are talking about the lists of the 4th group, for which the organization or individual entrepreneur does not pay NVOS. Below is a list of characteristics that can be used when classifying an object in this group:

The enterprise has stationary sources of harmful effects - in quantitative terms, it should not exceed 10 tons in the total annual volume. Restrictions for the material composition - they must exclude substances with 1 and 2 hazard classes and a radioactive component.
During operation, waste does not enter the central water supply and purification systems, with the exception of the household component.
The facility uses its own fuel and does not need third-party sources of electricity - its own capacities allow it to cover production needs.
The equipment is used only for research purposes, scientific development, testing. An example of such an object can be a research institute, a design bureau.

According to the letter of Rosprirodnadzor, it is legal to refer to the 4th group of office buildings, children's educational institutions.

At the same time, Rosprirodnadzor indicates that if a legal entity or individual entrepreneur has objects of different categories, including preferential 4th, the fee will have to be paid for all objects on the balance sheet. Thus, if an economic entity hosts several facilities that, according to their characteristics, correspond to the preferential group, NVOS is not charged due to the minimal impact on the environmental component, while the presence of at least one facility, the operation of which forces it to be classified as 1, 2 or category 3, means that the entire complex becomes dangerous, including one that can be classified as category 4.

This provision is controversial and causes a lot of controversy, however, in practice, NVOS is charged on all objects without exception. An example of a production facility of the 4th group is a kindergarten equipped with its own boiler house, which generates only household waste that is sent to sewerage. The activity of emissions from the boiler house is no more than 10 tons per year, and the most dangerous substances of classes 1 and 2 are excluded from the composition. The resulting household waste is taken out by special organizations.

With regard to environmental registration, in general, exemption from the payment of NVOS for the operation of an object of the 4th category is impossible without this procedure. There is no other way to confirm the preferential procedure for paying for environmental pollution, except for obtaining the appropriate certificate, by the law of the Russian Federation.

This provision is again controversial, since at the end of 2016 Rosprirodnadzor expressed the opinion that most offices are not dangerous and their garbage cannot have a significant impact on the environment. Thus, the department has simplified the mechanism for reporting on these objects, without obliging the owner or tenant to register them. This position is based on the fact that in the application for registration there is a note on self-disposal of waste, which is not handled by most offices and educational institutions.

Owners and tenants in this case are guided by common sense when reporting on the NVOS, but it is still useful to clarify the information from the specialists of the department so as not to face unpleasant consequences.

How to put an object on the register of hazardous industries

Determining the fee that must be paid within the framework of the current regulations for environmental pollution.
Plans for environmental programs.
Standards for permissible impacts that are allowed during its operation.
If the object was decided to be assigned to category 1, the procedure for introducing modern technologies of environmental efficiency is relevant for it.

If the impact on the environment is negative, the objects are entered into the state register without fail. This mechanism is valid both for legal entities and for individuals who have received the status of individual entrepreneurs.

Registration of an object hazardous to nature must be made no later than 6 months after the start of its work - this is stated by federal law.

The algorithm of actions is as follows:

Stage 1. The specialists of the enterprise or a private entrepreneur determine the category of the object within the framework of Government Decree No. 1029. If the specified compliance is not revealed, it is not necessary to register it. Otherwise, go to the second paragraph of the algorithm.

Stage 2. Users enter the portal of Rosprirodnadzor and, having selected a category, fill in the necessary elements of the application form for registration.

If the object can be attributed to several groups according to the level of impact, the level of danger is set based on the maximum.

The application is sent through access to the personal account. If the owner or tenant of the facility is unable to sign electronic documents, the application must be duplicated in documentary form. It contains the identifier of the report that was issued during the transfer of data in the format of the on-load tap changer portal. The paper version is accompanied by documentary support. The date of the application is the date of receipt of information by the supervisory authority.

Table 1. Who is responsible for receiving applications

Activity characteristics	Entity empowered to oversee timely reporting
The activity of the enterprise is under federal environmental control
Some of the facilities are under the control of the federation, some are under the jurisdiction of regional environmental units	RPN regional division
The activity of the object is monitored at the regional level	Territorial executive structure (one of the options is the Ministry of Ecology)
NVOS facilities are located in different regions	An independent application is formed for each region

Stage 3. In the personal account of the nature user, you can find out the answer to the application - positive with a certificate, or negative, indicating errors and asking for their correction.

Also, at the stage of contacting specialists, you can update the current information, declare the liquidation of the facility or the suspension of activities.

When accounting information is changed, the category assigned to the object may also change. Data update is necessary in the following cases:

A different production technology is being introduced.
The object is moved to another location.
Environmental technologies and equipment are being improved, thereby reducing the burden on the environment.

To obtain a certificate of the assigned category of an object, taking into account the new data, you need to transfer them to an employee of the department. The further mechanism is identical to the primary algorithm - they have 10 days to study the documents, after which an official document is issued.

If an object is frozen or undergoes liquidation, it is removed from the register - the state accounting procedure is confirmed by an act, after which, after 10 days, the enterprise receives a certificate.

If the object remains without a registration number, the fine for legal entities in this case will be from 30 to 100 thousand rubles, and officials may receive a monetary penalty in the amount of 5 to 20 thousand rubles - this information is contained in the Code of Administrative Offenses. Similar penalties await executives and business owners when data is not provided in full.

The state certificate service is free. There are also a few things to keep in mind when collecting the information below.

If several facilities are involved at one production site, the register is formed for each of them. When the operating facilities are located in different subjects of the Russian Federation, the user of natural resources independently determines to which territorial body of Rosprirodnadzor to send an application. In the case of a lease, it is submitted by the person who entered into the contract. Conducting activities at a facility under construction assumes that the register is updated with new data after its commissioning.

When the department receives data about an object or complex that causes damage to the environment, its specialists have 10 days to make a decision (provided that a complete set of information has been collected on these objects). They can refuse due to the lack of certain documents or incorrect filling, which the applicant is informed about within 5 days from the date of application. In case of a positive outcome, Rosprirodnadzor issues an appropriate certificate.

The objects of the 1st category include a pig farm, the number of which exceeds 2000, a mining enterprise.
The second group of objects includes the airport, which is equipped with a runway with a length of more than 2,100 meters, a facility for breeding and keeping more than 400 cows.
Category 3 object - this group includes a bakery with a full production cycle, including flour harvesting, production and packaging.

How to submit an application

Filling out an application through a personal account and a software module is available online.

Regardless of the method of registration and transfer of information, the data about the object will include:

General information with the name, contacts, details, etc.
Location information.
Date of commissioning of the facility and technical characteristics, including its design capacity.
Hazard category according to established criteria and standards.
The organization or individual entrepreneur has environmental technologies and measures, as well as their compliance with modern requirements.
The nature of reporting to government agencies.
Detailed information about the types and volumes of pollution and sources of formation.
Permits that allow the discharge of harmful substances.

The specified set of information can be obtained from the departments that are responsible for the compliance of the facility's activities with the regulatory requirements of Rosprirodnadzor - in particular, they can be requested from the engineering service.

Organizations and individual entrepreneurs should know an approximate list of documents that they have the right to require in state institutions.

Pollution fee

Various substances affect the environment. For each of them, a payment base is maintained. The general scheme of calculations is as follows: for each unit of the regulatory list, according to the classes of danger and consumption, a part of the payment is formed (the rate is taken taking into account decreasing and increasing coefficients).

Charges are calculated as follows: the payment base for each pollutant and waste from the regulatory list, according to the hazard and consumption class, is multiplied by the rate, taking into account decreasing and increasing coefficients. The resulting values are summed up and the final cost of the NVOS to be charged is formed. Similar actions are carried out in each reporting period.

Starting from the current year, the NEI is calculated once during the reporting period.

Thus, the calculation of fees for pollution that enters the environment depends on, among other things, indexation factors (see below).

Decree No. 913 nullified the use of coefficients and standards related to the state of air, water bodies and soil, the special status of objects located in the Far North and regions similar in status. An additional coefficient of 2 has become additional, which indicates the territorial location in specially protected areas (at the federal level).

The following data will be required to calculate VAT payments:

Norms and limits of pollution established by official documents of Rosprirodnadzor (care should be taken to ensure that they are relevant at the date of accrual).
Regulatory rates of payments - approved by the Government of the Russian Federation.
The coefficients that determine the final result, including in the context of waste disposal, the inflationary component (in fact, it is not currently used, but is present in indexed rates), the increasing rate of 5, corresponding to the payment for above-limit pollution that is caused to the environment.
Specific figures for emissions and discharges that distinguish the company's activities during the reporting period - they can be obtained in the form of a memo from the authorized departments.

If the owner or tenant has not properly issued a permit for the operation of facilities that adversely affect the environment, the mass of waste is accepted as over the limit.

For the current period (as well as for others), the payment rates in rubles, which compensate for 1 ton of various pollution, are contained in official documents. Depending on the types and types of substances, damage is determined as follows:

Table 2. Payment for damage to the environment - individual elements of the list

Type of pollution	Payment for harmful impact on natural objects, rub./tn. (rounded)
Air pollution: 1. Elements of Aztn. sour. 2. Ammonia pollution. 3. Mercury particles and its compounds (with the exception of the diethylmercury category). 4. Benzopyrene. 5. Elements of hydrogen sulfide. 6. Elements of sulfuric acid.	1. The bet is 36.6 = 37. 2. The rate corresponds to 138.8 = 139. 3. The pay rate is 18,244.1 = 18,244. 4. The rate is 5,472,968.7 = 5,472,969. 5. Payment within the rate per unit 686.2 = 686. 6. Payment of the bet 45.4 = 45.
Pollution of water basins and other objects: 1. Aluminum particles. 2. Ammonia pollution. 3. Beryllium. 4. Benzapyrene.	1. The rate per unit is 18,388.3 = 18,388. 2. Payment per unit 14,711.7 = 14,712. 3. The amount of payment for a unit. 1,983,592.8 = 1,983,593. 4. Pay rate per unit 73,553,407.
Disposal of facility activity waste and consumer waste, which differ in hazard classes: 1. Class 1 - this group includes extremely dangerous types of waste pollution. 2. Class 2 is a high hazard category. 3. Class 3 is moderately hazardous substances formed during production and consumption. 4. Class 4 - low-hazard types of pollution. 5. Class 5 - groups of substances that practically do not affect natural objects: in extractive industries; for processing enterprises; on other objects.	1. The bet is 4,643.7 = 4,644. 2. The payment of the stake is 1,990.2 = 1,990. 3. The bet is 1,327. 4. Amount of payment per unit of waste 663.2 = 663. 5. 1,1 = 1; 40,1 = 40; 17,3 = 17.

Consider numerical values that can reduce or increase the final cost of monetary compensation for causing damage to natural objects.

Table 3. Impact types with corresponding rates

option number	Numerical values of coefficients	Types of negative influences
1st	No effect = 0	Wastes that are included in the 5th hazard class and are processed into the voids of rocks (this situation is observed in the mining sector)
2nd	0.3	This coefficient is applied if hazardous waste is delivered to specially equipped facilities and this placement corresponds to normal values.
3rd	0.33	If the disposed waste acquired the penultimate 4th hazard class after neutralization (initial category - 2)
4th	0.49	If the disposed waste belongs to a similar fourth class after neutralization (initial category - 3)
5th	0.5	If the placed waste of classes 4 and 5 became such as a result of the disposal of hazardous substances that were placed in previous periods
6th	0.67	The specified rate corresponds to the placed waste of the 3rd class, which acquired this group after the neutralization of the waste of the 2nd group of harmful substances

Payments for damage to the environment are divided into 2 types. Basic payments are made within the allowable limits. The second type of payments for environmental pollution is differentiated and depends on the allowable values of the PNOLR.

The payment for pollution of natural objects that are affected during operation is recorded in a special journal for handling waste that affects the state of the environment. It is not always easy for large objects to determine and calculate the amount of payments. Software products facilitate the task - in them, the user can independently calculate the size of the NVOS and prepare the required reporting. There are also special online services with which you can determine the amount payable.

All calculations are made by the organization or a private entrepreneur independently.

An example of calculating the payment for harmful effects

Below is the simplest option, when the data is already summarized in a common table and it is enough to analyze it. In a simplified example, the essence of rates and coefficients and their impact on the size of the amounts of NVOS is revealed.

According to the internal data of the Neomash enterprise, the organization carries out emissions into the atmosphere, while operating in the special zone of the Caucasian Mineral Waters, which is subject to protection at the federal level. This object has a chimney and a candle that cause damage during operation.

Information on contamination is provided below.

Table 4. Data on emissions from Neomash LLC

Name	Quantity (measured in tons) (including rounded value)	NVOS payment rate, rub./tn. according to the text of Decree No. 913 (rounded)
Elements ox. nitrogen	0,235 = 0,24	The bet is 93.5 = 94
Diox-da nitrogen elements	0,437 = 0,44	The bet is 138.8 = 139
Oks. carbon	0,125 = 0,13	The bet is 1.6 = 2
Methane pollution	0,050 = 0,05	The rate corresponds to the value 108
Benzopyrene	0,278 = 0,28	Pay rate is 5,472,968.7 = 5,472,969

According to the payment formation mechanism presented above, it is possible to calculate the damage to the environment, expressed in NVOS fees, as follows:

(0.24 * 94) + (0.44 * 139) + (0.13 * 2) + (0.05 * 108) + (0.28 * 5,472,969) = 1,521,574 rubles.

Taking into account the increasing rate for activities in a special natural zone, the final amount to be charged will be twice as much: 2 * 1,521,574 = 3,043,148 rubles.

Video - How to Calculate Environmental Impact Fees

Reporting on the activities of the enterprise in terms of paying VAT

Payment for pollution and reporting on how the activity of the enterprise affected the state of the environment and the amount of payments is connected with filling out a declaration, which is a prescribed form of reporting. In the current period, it is necessary to submit information on NVOS to those individual entrepreneurs and firms that have a permit or license to operate in contaminated areas.

Last year, Rosprirodnadzor introduced a new reporting form, according to which reports should be made in the established format - you need to fill out the title page, calculate the final payment amount and enter the necessary information in subsequent sections, which in turn are divided into subsections.

In section 1, the final result is a payment for emissions from stationary objects. Subsections correspond to maximum allowable emissions and emissions that quantitatively exceed the limit values. Section 2 corresponds to emissions into water and the NVOS fee for this group. In section 3 you can find the calculation of the amounts of fees for the impact on natural objects of disposed waste, including subsection 3.1 includes data on municipal solid waste and the corresponding payment amounts.

It is not necessary to fill out all the items - this is only necessary for those sections that have a direct impact on the amounts of the NEI.

An example of entering information into a declaration template

LLC "Retta" is a manufacturer of meat products and natural meat - for this, the capacities of the Luch-1000 plant with a capacity of 50 tons of finished product daily are used.

This enterprise belongs to the objects that are distinguished by a moderate impact on natural resources. The object is located in Moscow at the address: 115404, st. XXXX, d. 10, k. 3.

For the implementation of pollution, the organization is guided by a permit for a period of 5 years and regulatory documents with a similar validity period - this allows it to carry out emissions.

According to 2017 data, the negative impact of the facility corresponded to the following characteristics:

2 tons of manganese elements entered the atmosphere - this is not higher than the maximum allowable size specified in the regulations. The rate can be taken from regulatory documents - according to the Decree of the Government of the Russian Federation, the payment of NVOS for 1 ton of air pollutant is 5,473.5 rubles.
Sediment at the water treatment facilities did not exceed the limit and amounted to 4 tons. Payment for each ton of such pollution is 663 rubles. (rounded value).

Sedimentary elements were placed on a separate site in the Moscow Region at the address: 141613, Klin, st. XXXXXX, d. 55. She has the state number NNNN in the registry.

In the previous reporting year 2017, Retta LLC invested in improving the environmental component of its activities:

1 thousand rubles – expenses incurred by the company to reduce harmful emissions.
A similar amount was spent to ensure that the company generates less waste.

As for advance quarterly amounts, they amounted to:

Regarding emissions into the atmosphere - in the amount of 1,234 rubles (these amounts were paid in 1-3 quarters).
Associated with the receipt of waste at specially equipped sites - 234 rubles each in the 1st, 2nd and 3rd quarters.

When to file a declaration

The reporting period is the same for everyone - information must be submitted to Rosprirodnadzor no later than March 10 of the year following the reporting one. However, in 2018, an exception was made for payers and it was extended until March 12. This is due to the fact that the reporting date falls on a weekend.

Annual payments are made no later than March 1 following the reporting period. It should be noted that as part of the general rule, the owner or tenant pays the amount in four installments - three quarterly advance payments and the final payment at the end of the year.

Only a representative of a small or medium-sized business can make a one-time payment.

Consider some of the features that you have to face in the process of generating reporting amounts.

The first feature is that the payment deadline, which falls on a weekend or holiday, does not mean that you can deposit the amount later. In this case, you need to take care of payments in advance. The term for transferring advances is no later than the 20th day of the month following the 1st, 2nd and 3rd quarters, in the amount of ¼ of the fee for the previous reporting calendar year. Therefore, in order to obtain information on the amounts of NVOS advances in 2018, it is necessary to raise the data for 2017.

Below are the due dates for quarterly payments:

For the 1st quarter of 2018 - no later than April 20, 2018.
For the 2nd quarter of 2018, the advance is paid no later than July 20, 2018.
The advance amounts of NVOS for the 3rd quarter of 2018 are transferred to the budget no later than October 19, 2018 (October 20 falls on a Saturday and the law does not provide for a transfer to the next business day).

The second feature is related to the period of existence of the company. If it was not established in 2017 or did not carry out economic activities, advances are not paid in 2018 (this applies to entities of various types), and only at the end of the year is the overall result of the environmental impact calculated, according to which the NVOS fee is paid.

An example of calculation and payment stages for Lima LLC

According to the data obtained about the business entity, LLC is not included in the group of medium and small objects. Within the framework of the current legislation, Lima LLC must make advance payments during the year according to the general scheme. To obtain information about payments, you need to refer to the data for the previous year - in 2017, the management transferred 60 thousand rubles. Therefore, in 2018, 15 thousand rubles will be transferred to the budget in each quarter.

As for the payment schedule, it is presented above.

At the end of 2018, employees of the company accrued 65,000 rubles to pay for the VAT. Thus, no later than the 1st of March 2019, the annual payment must be made. Its size is 20,000 rubles. and this amount is calculated as 65,000 rubles. (which corresponds to the annual payment of NVOS) minus 45,000 rubles. (3 quarterly payments transferred based on the information received in the previous reporting year).

What are the options for filing a declaration?

You can submit reports in electronic format using the services of the Rosprirodnadzor portal, or in paper form to those companies and private entrepreneurs that meet the requirements:

The owner or tenant will not be able to provide an electronic signature.
The size of the VAT in the previous reporting year did not exceed 25 thousand rubles.
The person who makes the payment does not have the technical ability to access the Internet.

On paper, the declaration can be sent by registered mail with an inventory. You can also send the form through a representative.

Along with the paper version, you need to prepare an electronic version - an electronic medium (for example, a flash drive) is enough to submit it. This is due to the mechanism of work of Rosprirodnadzor, which maintains an electronic data registry and places only computer files there.

For those who transmit information through electronic channels, there is no need to duplicate the paper version of the declaration.

Instructions for entering data into sections and subsections of the reporting document are contained in the relevant information of Rosprirodnadzor posted on the website. The nature user module refers to free distributed software. All actions can be performed while in the user's personal account.

When transferring data, the user of natural resources must comply with the required format if he fills out a declaration in third-party software.

What happens in case of delays?

If the data is not received by Rosprirodnadzor on time, officials are fined 3-6 thousand rubles. For organizations, it will be from 20 to 80 thousand rubles.

Do I need additional documents to calculate payments?

The current legislation does not provide for the provision of related information for the calculation in the NVOS declaration. At the same time, Rosprirodnadzor may request, in order to verify the correctness of the calculation of payments, such copies of documents as:

Agreement on lease or ownership of objects (this group may include premises, buildings, land plots for commercial and industrial purposes).
Regulatory information for a particular organization.
Waste Transfer Agreement.
Documents that record the direct use of waste, etc.

This condition is especially relevant for large payers.

In some cases, representatives of Rosprirodnadzor may confine themselves to a certificate of production activity. Much depends on the territorial location of units and specific requirements on the ground. It is advisable to clarify additional information in the accounting unit where the certificate of the type of object in the area of pollution was obtained.

What record keepers need to know

For accounting, the payment for environmental pollution is important because it affects the tax component in terms of income tax. The algorithm used here is as follows: within the limits of monetary amounts, NVOS payments are classified as material expenses, while excess payment is not taken into account when determining the tax base. This procedure is also applied to the simplified system - as in the framework of the general taxation system, the accountant reduces the base by the size of the NVOS within the normative limits.

In other words, the tax burden is related to the amount of emissions and waste in cases where the activity of the facility has an unnecessarily negative impact on natural objects. The accounting department classifies the remaining payments as other expenses that are not included in the calculation of the tax amount (this also includes penalties for late payment).

Conclusion

The transfer of NVOS payments is a compensation for the harmful effects of industrial complexes and the activities of private entrepreneurs' facilities on the surrounding natural objects. Payments received by the budget go to the construction of treatment facilities, the introduction of new energy-saving technologies, the development of new ways to reduce waste and emissions, which are strategically important for each industry. Receiving funds from harmful enterprises, the state performs a regulatory function.

Payment for environmental impact is carried out quarterly or once a year - it depends on the type of organization. Both for the transfer of payment amounts and for the transfer of reporting information, there are specific deadlines that must be observed in order to avoid penalties. You should remember about the periods that fall on holidays and weekends and take care in advance not to be late with making an advance payment and filling out reports.

The activity of the enterprise is a complex system, therefore, for the correct calculation, you can use special software. At large factories, its use is an urgent need, since the composition of the complex can change, as well as the categories of various objects. In general, to simplify the mechanism for collating data and sending reports, you can also use the capabilities of the Rosprirodnadzor portal, on the website of which you can find detailed instructions for filling out a declaration on NVOS payments.

It is desirable to clarify all additional information at the place of registration of the object in terms of belonging to a particular hazard class. For failure to provide information about objects that adversely affect the environment, owners and tenants are subject to penalties. It should be clearly understood that the introduction of a particular production capacity into operation should be followed by accounting for the object with the assignment of an individual number. Each of them is reflected in the electronic file of Rosprirodnadzor and requires timely reporting on limits, standards, excesses, specific amounts to be charged, etc.

The Federal Law "On Environmental Protection" specifies the key provision of environmental legislation. It consists in the fact that an entity conducting economic activities using natural resources must compensate for the harm that it causes to nature.

The Organization for Economic Development and Cooperation in 1972 adopted a regulation in accordance with which the above principle was established. According to the recommendations developed, citizens and legal entities that pollute the environment must bear the costs of taking measures necessary to eliminate this harm or reduce it to the minimum acceptable levels. In Russia, however, this principle has undergone certain changes.

Legal aspect

In practical and theoretical terms, it has not yet been established whether the payment for negative environmental impact acts as a tax. In some foreign countries, it is regulated by the Tax Code. The forms in which deductions are made in the Russian Federation are provided for in the Federal Law "On Environmental Protection" and a number of other legal acts. At the same time, legal documents also establish the types of negative impact on nature. The types and procedure for determining fees for environmental pollution are also regulated by the following legal documents:

Federal Law "On waste".
Government decrees.
Federal Law "On Air Protection".
Instructions and guidelines approved by the Ministry of Natural Resources.

Legal nature

There are several approaches to its definition. They depend on the establishment of the tax or non-tax content of this deduction. Payment for negative environmental impact is considered as a fiscal fee, an administrative fine, compensation, etc. It should be said that the legal nature of the deduction was not established by the highest courts either. In accordance with the Tax Code, specific amounts are charged from economic entities in order to fulfill their obligations. They arise from their conduct of specific activities, as a result of which harm is done to nature. Such deductions represent compensation for damage at tariffs regulated by the state. In essence, they are compensatory in nature. The calculation of the environmental charge, therefore, should be made on the basis of equivalence in accordance with the type and amount of damage within the limits of acceptable indicators. Subjects thus acquire the right to harm nature.

Responsible Persons

Who pays for environmental pollution? The obligation to compensate for damage to nature is imputed only to those entities whose activities are directly related to its application. They are differentiated and individualized in accordance with the type and extent of damage, the economic characteristics of individual economic sectors, and environmental factors. The costs of users for measures to prevent or reduce harm to nature will also be of no small importance in the classification. They are also counted as payment for the negative impact on the environment. To what budget is the deduction made? As a general rule, in the federal and regional.

findings

Based on the above characteristics, it can be said that payment for environmental pollution is a necessary condition for economic entities to obtain the right to carry out activities that are harmful to nature. It is defined as an individual reimbursable deduction, established in accordance with differentiated indicators of permissible negative impact. Payment for environmental pollution provides compensation for the damage caused and the costs of its restoration and protection. All this indicates that the deductions in question are devoid of a number of features by which they can be attributed to tax collections.

Types of harm

A negative impact on nature should be called the impact of economic or other activities, the results of which lead to negative changes in the quality of the environment. In particular, we are talking about physical, biological, chemical and other indicators. The Federal Law regulating environmental protection establishes the following types of such influence:

In the government decree, these types are duplicated, with the exception of the negative impact on the soil and subsoil, and additional types are established:

Release of pollutants and other compounds into the air from mobile and stationary sources.
Noise, vibration, radiation and electromagnetic influence.

Features of accrual

The above Federal Law previously stated that the procedure in accordance with which the payment for negative environmental impact is determined and calculated is established by the legislation of the Russian Federation. Since December 2008, this issue has been assigned to the powers of the government. In accordance with this, Decree No. 632 of August 28, 1992 provides for payment for emissions into the environment, waste disposal and other types of negative impact on nature within the limits of:

Limits. They are temporary standards. Accrual is carried out by multiplying rates by the difference between limits and acceptable indicators. The latter may be the volumes of disposal of waste, substances, levels of harmful effects. To determine the total amount, the results obtained by multiplying are added according to the types of harm that are caused by the economic entity.
Permissible limits. If the established standards are not exceeded, the payment for the harmful impact on nature is calculated by multiplying the corresponding rates by the amount of pollution. Then the results are summarized.

Going beyond the limits of acceptable indicators

The payment for environmental pollution in this case is calculated by multiplying the relevant rates within the limits by the size of the actual excess. The figures obtained are summed up and multiplied by a fivefold increasing tariff.

Pollution charge regulations

They are established for each element of a harmful substance, type of negative impact, taking into account the degree of their danger to nature and public health. They are approved by the government in Decree No. 344. For some regions, as well as river basins, coefficients are set for the basic standards. They take into account environmental factors (significance of socio-cultural and natural objects, climatic features of the area).

Odds

They are based on indicators of degradation and pollution of the environment within the territories of the economic regions of the country, corresponding to emissions into the air and generated and disposed of waste. The following highest coefficients are set for the atmosphere:

For the Ural region - 2.
For the North Caucasian and Central - 1.9.

For soils, the following indicators are established:

The coefficients of environmental significance and the situation at water bodies in the basins of major Russian rivers are calculated on the basis of information on the volumes of discharged effluents in the context of territories, republics, regions and economic regions. For example, for r. Kuban coefficients are set: 2 - for the Republic of Adygea and 2.2 - for the Krasnodar Territory. An additional indicator 2 is provided for territories classified as specially protected zones. These include, among other things, health-improving areas and resorts, regions of the Far North, districts equated to them, the Baikal region and areas of ecological disaster. Differentiated rates are calculated by multiplying the basic standards by factors accounting factors.

Additionally

The Government Decree, which regulates the procedure in accordance with which the payment and its maximum amounts for environmental pollution, the creation and disposal of waste, as well as other types of negative impact on nature, provides for a reduction in the amount of mandatory deductions. The executive structures of territories, republics, regions, cities of federal significance, autonomous entities with the participation of territorial divisions of the Ministry of Natural Resources and Ecology form differentiated rates. When establishing them, the approved basic standards and coefficients are taken into account. In addition, these bodies adjust the amount of deductions for users. At the same time, the degree of development of funds for the implementation of environmental protection measures is taken into account. These amounts are credited against the mandatory fee.

Events

Their list is established in the instructive and methodological documents explaining the rules according to which fees are charged for the negative impact on the environment. Measures aimed at preventing or reducing the negative impact on nature, in particular, include:

controversial moment

In accordance with sub. 6 clause 4 of the resolution approving the procedure for determining payment and its limit value, the executive structures of the regions of the Russian Federation, cities of federal significance, in agreement with the territorial divisions of the Ministry of Natural Resources and the Federal Inspectorate for Supervision of Consumer Rights, may reduce the amount of payments or exempt certain enterprises financed from them means of the state budget, organization of the socio-cultural sphere. The Supreme Court of the Republic of Tatarstan challenged this provision in the Constitutional Court of the Russian Federation in terms of the possibility to remove from certain entities the established obligations to pay environmental fees. According to the decision of the Constitutional Court, the specified normative act, which regulates the relationship between nature and society, among the principles names the reimbursable use. This, in turn, suggests that there should be a charge for negative environmental impacts. The introduction of environmental fees, in view of the fact that it is necessary to compensate for the damage caused to nature by economic entities, is mandatory for the established category of users.