Ecological fees: rates, order of collection. Form for calculating the environmental fee

Compensation is paid in Russia when carrying out activities harmful to nature. To approve this rule, a government decree has been adopted. The environmental fee is charged for certain pollution.

The legislative framework

Issues related to environmental protection are regulated in Federal Law No. 7. Any economic activity has a negative impact on nature. According to domestic legislation, this impact should be compensated. In accordance with this, a Resolution was adopted on the procedure for collecting an environmental fee. The same document approved the tariffs of deductions. The Ministry of Taxes and Duties is responsible for the control over the implementation of the act.

Subjects

Who pays the environmental fee? Deductions are not carried out by all economic entities. This duty is imposed only on those who by their activities cause real damage to nature, working on the territory of the country. It can be not only domestic, but also foreign companies, individual entrepreneurs, institutions. The document on the establishment of rates for environmental collection is mandatory for execution by these entities, regardless of their legal form and type of ownership.

What are the deductions for?

Payment of the environmental fee is carried out:

1. For emissions of polluting compounds into the atmosphere from mobile and stationary objects. The latter are boiler houses, diesel plants, structures and other sources. Mobile are considered all types of transport, operated by the subject (water and aircraft, cars).
2. Discharge of polluting compounds into water bodies. In this case, for example, we are talking about wastewater from a car wash.
3. Pollution of soil and subsoil.
4. Disposal of consumption and production waste. These are landfills and landfills.
5. Other negative effects. For example, a machine-building plant produces excessive noise, vibration, etc.

Waste classes

They determine the tariff for environmental charges. The calculation is carried out according to a special catalog, in which all garbage is systematized according to the aggregate, physical state, origin, level of environmental impact. There are 5 classes of waste:

• 1st class - substances of a very high degree of danger. To such include, for example, luminescent, mercury lamps.
• 2nd class - high degree of threat. It includes, for example, lead accumulators.
• 3-rd class - medium-hazard substances. This category includes oil filters after working off.
• 4th class - low-risk compounds. It includes unsorted domestic garbage.
• 5th grade - almost non-hazardous substances. They include, for example, paper waste.

It should be noted that all waste of the 1st and 4th grades must have passports. The documentation specifies the properties of substances, the procedure for disposal, class, requisites of the enterprise. The waste passport must be coordinated with the department of Rosprirodnadzor.

Specificity of deductions

Usually, garbage is placed in containers, which are installed on the territory of the owner of the object. According to a certain schedule, these tanks are exported. Ecological fees in this case must be paid by the owner of the object. In this case there is one nuance. For example, the organization acts as the owner of the facility, and the garbage collection is carried out by the licensed company in accordance with the contract. However, the conclusion of the relevant agreement does not establish a moratorium on environmental charges. When drafting the contract, you must specify the owner of the garbage. According to Art. 4, item 2 of Federal Law No. 89, regulating the issue of consumption and production waste, the ownership of garbage can be transferred to another person in the transaction (purchase and sale, for example). In this case, the owner of the waste is the company that exports them. Such a condition should be stipulated in the contract. If it is not specified in the agreement, then environmental charges become the responsibility of the owner of the facility. This is due to paragraph 1 of Art. 4 of the above law. According to his provisions, the ownership of the garbage produced belongs to the owner of raw materials, materials and other substances, with the use of which these wastes were formed.

Lease contract

Let's consider an example. When renting a room, the garbage that appears in it is thrown into containers, which are provided by the owner of the area. At the same time, the latter concluded an agreement with a specialized company for waste disposal. In such a situation, it will be important to make the lease agreement correctly. The garbage dumped in the container belonging to the owner will still be considered the property of the company that produced it. In this case, there is a duty to allocate environmental charges to the garbage manufacturer. However, in the lease agreement, it can be ensured that the waste that enters the premises of the owner of the premises / object is transferred to his possession, respectively. This means that he will already deduct environmental fees. If this condition is not in the agreement, then the obligation rests with the garbage manufacturer, that is, the tenant.

Recycling

It represents the possibility of processing the old product for later use in a different quality. When carrying out economic activities in some enterprises, such wastes are generated that require destruction or disposal. For example, food products that have expired, are used as feed in livestock. Destruction of goods is necessary if they are not recyclable. Such products include, for example, medicines.

Form for calculating the environmental fee

Two basic tariffs are provided for the calculation of the assigned amounts:

• Within the limits of permissible standards.
• Within approved limits.

Each year the Federal Budget regulating the federal budget assigns to the normative deductions the rates of the environmental fee, in which inflation is taken into account. In 2014, a correction factor of 2.33 was applied. To the norms of deductions, the coefficient 1.89 was applied. If the limits exceed the limits, as well as for their absence, the sum is introduced with a fivefold increase. This provision states "The procedure for collecting an environmental fee" (paragraph 5). Overlimiting is the excess of actual discharges, emissions, waste disposal over the formulated limits and norms.

Accounting

Deductions for negative impact on the environment do not act as environmental taxes. In accounting, an expense of this nature is recognized in accordance with paragraph 5 of PBU 10/99 as part of the costs of implementing ordinary activities. For reflection, account 76 is used, where settlements are made with various debtors and creditors. In accounting, the following posting is used: DB 26 "General economic costs" - Cd 76 "Settlements with different creditors and debtors" - the amount is charged for the negative impact on the environment.

In the tax reporting, however, the deductions are accounted for in material expenses for the payment of income tax. The rules for which this is implemented are stipulated in Art. 254, paragraph 1, sub. 7 NC. Ecological taxes are taken into account only within limits and specifications. If the deductions were made for excessive discharges, they are not included in the costs. The Ministry of Taxes and Levies provides this procedure for enterprises using USN.

A responsibility

In the event that environmental charges were not deducted within the time limits established by law, administrative offenses may be imposed on violators. They are provided for in Art. 8.41 of the Administrative Code. In the event of a violation, a corresponding decision is made to impose a fine. The amount of the amount for this article can be:

• For officials - from 3 to 6 thousand rubles.
• For legal entities - from 50 to 100 thousand rubles.

The decision on the application of an administrative sanction may be made not later than one year from the date of the commission of the violation. This provision is fixed in Art. 4.5, part 1 of the Administrative Code. For example, if no deductions were made in the 4th quarter of 2012, the period for bringing to administrative liability ended on January 21, 2014 (the deadline for payment and submission of payment is January 20, 2013). After this date, therefore, nothing to recover from the offender can not. The act of administrative misconduct, which does not meet the deadline, can be appealed in court or in the higher structure of Rosprirodnadzor.

Failure to provide documentation

If the payer of the collection fails to submit the payment on time, he can be prosecuted under Art. 8.1 of the Administrative Code. In this case, the subject may also be fined. Its value is:

• For officials - from 2 to 5 thousand rubles.
• For legal entities - from 20 to 200 thousand rubles.

Overpayment

If an excessive amount of funds was expensed or the enterprise was not obliged to make payments, but made them, the amount can be returned. To do this, it is necessary to provide updated calculations. They should be accompanied by supporting documents. As these papers may be a copy of the agreement with a specialized company for waste disposal, which provides for an item on the transfer of ownership of garbage to this organization. A proving document can also be a paper confirming that the vehicle for which the environmental fee was paid was under repair.

Importance of deductions

The most negative impact on the state of the environment is influenced by agricultural, transport, manufacturing enterprises. Their impact is noted in all directions of nature management. Technological processes used in these enterprises usually involve the release of polluting compounds into the soil and water bodies, toxic gases into the atmospheric air. Without the payment of environmental charges, such industrial facilities can not carry out their activities under the law. In this regard, in such situations, there are no questions about the need, the size of payments. However, these enterprises are not the only polluters of the environment. Negative influence on the nature and office companies that own the right of ownership or lease equipment, transport, premises, but do not manufacture. Nevertheless, they also have waste. This, in turn, also imposes on them the obligation to pay an environmental fee.

Conclusion

The introduction of ecological collection is of great practical importance. In addition to direct deductions of cash, enterprises, especially in large industrial sectors, are limited in the large-scale deployment of their activities. These limits are set by limits and emission standards. If they did not exist, then the environment would have been in a critical state for a long time. Particular importance in this area is also the responsibility of those who violate the established requirements. In this case, there is an administrative code providing for monetary penalties. At the same time, sanctions do not relieve the offender of the obligation to pay the established amounts. Timely submission of the reporting documentation allows the authorized bodies to make timely information to the relevant registries and monitor the state of the environment.