Calculation of fees for the emission of pollutants into the atmospheric air from stationary sources. Calculation of fees for the emission of pollutants into the atmosphere from stationary sources Calculation of fees for fluoride air pollution

• standard fee

• over-limit fee

Calculation of the amount of fees for emissions into the atmosphere from stationary sources of pollution.

2.1.1. Standard fee:

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

i– type of pollutant;

M i- actual emission value i

N bi i

K e

K f K f=2);

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

2.1.2. Over-limit fee:

P sl- payment for excess emissions of pollutants into the atmosphere by stationary sources of pollution (rub);*

* maximum permissible emission i-th pollutant in in this case not specified;

amount of emission tax

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

M sl- value of over-limit emission i-th pollutant in tons (t);

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

K e- correction factor that takes into account the environmental condition settlement(applied with an additional coefficient = 1.2 for the emission of pollutants 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 environmental disaster ( K f=2);

K and- coefficient taking into account inflation of payment standards (when used in calculations of standards as amended in 2005, this coefficient = 2.07);

K p- coefficient of payment multiplicity for excess emissions of pollutants into the atmosphere ( K p = 5).

General payment for air pollution from stationary sources of pollution determined by the formula:

EXAMPLE OF CALCULATION

In 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 a volume 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 were: sulfur dioxide - 0.4 tons (established 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 t. (limit - 0.02 t).

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 were: suspended substances - 10 tons (the established limit is 12 tons), chlorides - 2.2 tons (limit - 2.5 tons), sulfates - 3.1 tons ( limit - 3 tons).

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

1. Let's calculate the amount of payment for emissions into the atmospheric air by stationary objects for each harmful substance.

The fee for the pollutant “sulfur dioxide” is calculated as a standard:

Sulfur dioxide = 0.4*21*1.2*1.2*2.07=25.04 rubles,

The fee for the pollutant “butyl acetate” is calculated as the sum of the standard and above-limit fees:

Butyl acetate standard=0.33*21*1.2*1.2*2.07=20.66 rub.,

Butyl acetate superlimit = (0.5-0.33)*21*5*1.2*1.2*2.07=53.20 rub.,

Butyl acetate total = 73.86 RUR, Where:

Magnitude	Characteristic	Application
0,5		-
0,33
		Appendix 2
1,2		Appendix 6
1,2		Note to Appendix 6
2,07

The fee for the pollutant “acetone” is calculated as standard:

Acetone = 3.5 * 6.2 * 1.2 * 1.2 * 2.07 = 64.68 rubles,

The fee for the pollutant “ammonia” is calculated as the sum of the standard and above-limit fees:

Ammonia standards = 0.6*52*1.2*1.2*2.07=93.00 rub.,

Ammonia superlimit=(0.67-0.6)*52*5*1.2*1.2*2.07=54.25 rub.,

Ammonia total = 147.25 rub.

Magnitude	Characteristic	Application
0,67	Actual emissions for reporting period, T	-
0,6	Established emission limit for the reporting period, t
	Standard payment for the emission of 1 ton of pollutants within the established permissible emission standards	Appendix 2
1,2	Coefficient taking into account environmental factors (state of atmospheric air) for the West Siberian economic region of the Russian Federation	Appendix 6
1,2	Additional coefficient for emissions of harmful substances into the atmospheric air of cities	Note to Appendix 6
	Increased coefficient for excess pollution
2,07	Additional coefficient taking into account inflation of fee standards

The fee for the pollutant “lead” is calculated as the sum of the standard and above-limit fees:

Lead standard = 2.5 * 1206 * 1.2 * 1.2 * 2.07 = 8987.11 rub.,

Lead overlimit=(3.2-2.5)*1206*5*1.2*1.2*2.07=12581.96 rub.,

Lead total = 21569.07 rub.

The fee for the pollutant “formaldehyde” is calculated as a standard

Formaldehyde =0.02*683*1.2*1.2*2.07=40.72 rub.

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

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

Total amount of the fee for emissions into the atmosphere from stationary sources of pollution: 9231.33+12689.41=21920.74 RUR

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

Diesel fuel = 140 * 2.5 * 1.2 * 1.2 * 2.07 = 1043.28 rubles.

Unleaded gasoline = 500 * 1.3 * 1.2 * 1.2 * 2.07 = 1937.52 rubles.

Total amount of the fee for air emissions from mobile sources of pollution: 1043.28+1937.52=2980.80 rub.

Option No. 23

In the city of Vladivostok (Amur River basin, Far Eastern economic region) there is an enterprise producing bitumen shingles. For production needs, the enterprise used water resources from local surface water bodies 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 were: sulfur dioxide - 12.3 tons (established limit - 11 tons), butyl acetate - 0.4 tons (0.6 tons), acetone - 0.95 t. (1.8 t.), ammonia - 1.32 t. (1.2 t.), lead - 5.8 t. (4 t.), solids - 2.8 t. (2.3 t.), formaldehyde – 0.54 t. (0.35 t.).

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 were: suspended substances - 47 tons (established limit 36 ​​tons), chlorides - 12.8 tons (15 tons), sulfates - 7.95 tons (9.2 tons). T.).

Hazard class I waste in a volume of 81 tons (the established limit is 56 tons), class III waste - 33 tons (52 tons) is disposed of at a household waste 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.

Appendix 2

Appendix 3

STANDARDS FOR PAYMENT FOR AIR EMISSIONS OF POLLUTANTS BY MOBILE SOURCES (FOR DIFFERENT TYPES OF FUEL)

(as amended by Decree of the Government of the Russian Federation dated July 1, 2005 N 410)

(rubles)

Appendix 4

Appendix 5

Appendix 6

Appendix 7

COEFFICIENTS TAKEN INTO CONSIDERATION OF ECOLOGICAL FACTORS (CONDITION OF WATER BODIES) FOR SEA AND RIVERS BASINS

Sea and river basins	Coefficient value
Baltic Sea Basin
River pool Neva
Republic of Karelia	1,13
Leningrad region	1,51
Novgorod region	1,14
Pskov region	1,12
Tver region	1,08
City of Saint Petersburg	1,51
Other rivers of the Baltic Sea basin	1,04
Basin of the Caspian Sea
River pool Volga
Republic of Bashkortostan	1,12
Republic of Kalmykia	1,3
Republic of Mari El	1,11
Republic of Mordovia	1,11
Republic of Tatarstan	1,35
Udmurt Republic	1,1
Chuvash Republic	1,11
Astrakhan region	1,31
Vladimir region	1,17
Volgograd region	1,32
Vologda region	1,14
Ivanovo region	1,17
Kaluga region	1,17
Kirov region	1,11
Kostroma region	1,17
Moscow region	1,2
Nizhny Novgorod region	1,14
Novgorod region	1,06
Orenburg region	1,09
Oryol region	1,17
Penza region	1,31
Perm region	1,13
Ryazan region	1,17
Samara region	1,36
Saratov region	1,32
Sverdlovsk region	1,1
Smolensk region	1,16
Tambov region	1,09
Tver region	1,17
Tula region	1,19
Ulyanovsk region	1,31
Chelyabinsk region	1,1
Yaroslavl region	1,19
Moscow city	1,41
Komi-Permyatsky autonomous region	1,06
River pool Terek
Republic of Dagestan	1,11
Republic of Ingushetia	1,48
Kabardino-Balkarian Republic	1,11
Republic of Kalmykia	1,11
Republic of North Ossetia - Alania	1,12
Chechen Republic	1,48
River pool Ural
Republic of Bashkortostan	1,14
Orenburg region	1,45
Chelyabinsk region	1,2
Other rivers of the Caspian Sea basin	1,06
Basin of the Azov Sea
River pool Don
Stavropol region	1,26
Belgorod region	1,15
Volgograd region	1,07
Voronezh region	1,15
Kursk region	1,11
Lipetsk region	1,2
Oryol region	1,11
Penza region	1,07
Rostov region	1,56
Saratov region	1,07
Tambov region	1,12
Tula region	1,14
River pool Kuban
Republic of Adygea
Karachay-Cherkess Republic	1,53
Krasnodar region	2,2
Stavropol region	1,53
Other rivers of the Azov Sea basin, including rivers of the Republic of Crimea	1,15
Black Sea Basin
River pool Dnieper
Belgorod region	1,05
Bryansk region	1,3
Kaluga region	1,12
Kursk region	1,14
Smolensk region	1,33
Other rivers of the Black Sea basin, including the rivers of the Republic of Crimea and the city of Sevastopol	1,2
Basins of the Arctic and Pacific Oceans
River pool Pechory
Komi Republic	1,17
Arkhangelsk region	1,34
Nenets Autonomous Okrug	1,1
River pool Northern Dvina
Komi Republic	1,1
Arkhangelsk region	1,36
Vologda region	1,14
Kirov region	1,02
River pool Obi
Altai Republic	1,04
Republic of Khakassia	1,03
Altai region	1,04
Krasnoyarsk region	1,03
Kemerovo region	1,16
Kurgan region	1,05
Novosibirsk region	1,08
Omsk region	1,1
Sverdlovsk region	1,18
Tomsk region	1,03
Tyumen region	1,04
Chelyabinsk region	1,13
Khanty-Mansiysk Autonomous Okrug	1,04
Yamalo-Nenets Autonomous Okrug	1,03
River pool Yenisei
Republic of Buryatia	1,36
Republic of Tyva	1,02
Krasnoyarsk region	1,17
Irkutsk region	1,36
Aginsky Buryat Autonomous Okrug	1,1
Taimyr (Dolgano-Nenets) Autonomous Okrug	1,17
Ust-Ordynsky Buryat Autonomous Okrug	1,1
Evenki Autonomous Okrug	1,02
River pool Lena
Republic of Buryatia	1,24
Republic of Sakha (Yakutia)	1,22
Khabarovsk region	1,02
Amur region	1,01
Irkutsk region	1,14
River pool Amur
Primorsky Krai	1,04
Khabarovsk region	1,27
Amur region	1,05
Chita region	1,05
Jewish Autonomous Region	1,05
Other rivers of the Arctic and Pacific oceans

METHODOLOGY FOR CALCULATING FEES FOR NEGATIVE IMPACT ON THE ENVIRONMENT

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

• standard fee– such a payment for pollution, the actual volumes of which do not exceed permissible standards.

The amount of the fee within acceptable standards is determined by:

Standard fee = pollution volumes * corresponding fee rates

• over-limit fee– payment for excess pollution, i.e. pollution, the actual volume of which is higher than the established limits.

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

over-limit fee = (actual volume of pollution – volume of limit pollution) * corresponding payment rates * increasing factor 5.

The total amount of the fee for the environmental assessment for each type of pollutant = standard fee + above-limit fee

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

Paid use natural resources established by the Law of the Russian Federation “On the Protection of the Natural Environment” in 1991 (Article 20). Payment is collected for emissions and discharges of pollutants, waste disposal and other types of pollution.

Payment for environmental pollution is a mandatory payment and has a tax nature. Payers are enterprises, institutions, organizations, foreign legal and individuals carrying out any type of activity in the territory Russian Federation related to environmental management. It does not matter what type of business activity the organization is engaged in: industry, consumer services, trade, etc. If the organization produces a harmful impact on environment, she becomes a payer.

The procedure for calculating and applying payment standards is determined by the Government of the Russian Federation and is carried out in accordance with the “Instructional and methodological guidelines for collecting fees for environmental pollution” (Ministry of Justice of the Russian Federation, March 24, 1993, No. 190).

Active regulations payment of several types of environmental payments is provided. These include:

Payment for emissions of pollutants (including from stationary and mobile sources);

Payment for discharges of pollutants into water bodies;

Waste disposal fee;

Payment for other types of harmful effects on the environment.

Determination of the specific amounts of these payments depends on the volume of emission (discharge) of the pollutant and the volume of disposed waste. It should be borne in mind that the basic payment standards and the specific payment rates established on their basis in the regions are determined not only by the types of pollutants, but also depending on whether the pollution occurred within the established standards or in excess of them.

Two types of basic payment standards have been established for each type of pollutant (waste), taking into account the degree of harmful effects and danger to the environment and public health:

a) for emissions, discharges of pollutants, waste disposal, and other types of harmful effects within acceptable standards;

b) for emissions, discharges of pollutants, waste disposal, and other types of harmful effects within established limits (temporarily agreed standards).

Maximum permissible quantities (limits) of pollutants and waste are established in permits issued by territorial bodies of the Ministry of Natural Resources of the Russian Federation.

If actual volumes at the end of the year exceed the established limits, then a fee for excess volumes is charged 5 times. If permission is missing, i.e. If limits are not established, then a five-fold coefficient is applied to the entire actual volume of pollutants and waste.

Payments for standard and above-standard emissions and discharges of harmful substances, waste disposal and other types of harmful effects on the environment between budgets of different levels are credited and distributed to the federal budget and the budgets of the constituent entities of the Russian Federation in the ratio of 19 and 81%, respectively.

The amount of environmental payments is determined as the amount of payment for pollution: within the established standards for emissions, discharges of pollutants, as well as for environmental pollution above the limit. At the same time, coefficients have been established for the basic payment standards (Appendix No. 2 to Resolution No. 344) for individual economic regions and river basins. They take into account various environmental factors and the importance of areas.

Payments for air emissions.

Resolution No. 344 established basic payment standards for emissions of pollutants into the atmosphere from stationary sources. The fee depends on the amount of harmful substances emitted. In this regard, payment rates have been introduced for emissions exceeding the maximum permissible standard (MAS) and not exceeding temporarily agreed upon emissions, that is, within the established limits (BNl).

Basic rates for pollution within established limits are five times higher than rates for pollution within established standards. The amount of payment for excess emissions (ELE) is five times higher than the rate of payment for pollution within the established limits (BNl). This is stated in paragraph 5 of the Procedure for determining fees, approved by Resolution No. 632.

The calculation procedure is as follows:

First, it is necessary to determine a differentiated payment rate for each type of pollutant emitted into the atmosphere within the permissible standards (DSn), as well as within the established limits (DSl). It is calculated based on basic standards for pollutants (Appendix No. 1 to Resolution No. 344) and a coefficient taking into account the state of the atmosphere (CoefAV).

The coefficients are given in Appendix No. 2 to Resolution No. 344

Fee calculation formula:

DSN = BNN x CoefAV (70)

DSL = BNl x CoefAV.

The value of the coefficients is multiplied by 1.2 when pollutants are emitted into the atmosphere of cities in the corresponding economic regions.

Second, the amount of each type of pollutant released into the atmosphere must be determined. And thirdly, calculate the payment amount. To do this, the amount of each type of pollutant released into the atmosphere must be multiplied by the corresponding differentiated fee rate. When disposing of several types, you should calculate the fee for each of them separately, and then add up the resulting figures.

The Dionix plant is located in Perm (Ural economic region). The coefficient taking into account the environmental factor in this area is equal to 2. When pollutants are released into the atmosphere of cities, an additional coefficient of 1.2 is applied.

Actual emissions of harmful substances into the atmosphere were: chlorine - 3.5 tons; arsenic - 0.6 tons. And the permissible standard is set at: chlorine - 2 tons; arsenic - 0.2 t. The payment rate within the standard is equal to: chlorine - 41 rub./t; arsenic - 683 rub./t.

The differentiated fee rate within the standards (DSn), taking into account the coefficient, is calculated as follows:

Chlorine - 98.4 rub./t (41 rub./t x 2 x 1.2);

Arsenic - 1639.2 rubles/t (683 rubles/t x 2 x 1.2).

The amount of payment for pollution within acceptable standards will be:

98.4 rub./t x 2 t + 1639.2 rub. x 0.2 t = 524.64 rub.

Established emission limit: chlorine - 3 tons; arsenic - 0.5 t. And the payment rate is within the established limit: chlorine - 340 rubles / t; arsenic - 3415 rubles/t.

The differentiated fee rate within the limit (DSl), taking into account the coefficient, is equal to:

Chlorine - 816 RUR/t (340 RUR/t x 2 x 1.2);

Arsenic - 8196 RUR/t (3415 RUR/t x 2 x 1.2).

The amount of harmful substances within the established limits, but exceeding the established standards, is equal to: chlorine - 1 t (3 - 2); arsenic - 0.3 t (0.5 - 0.2).

Fee amount within established limits:

816 RUR/t x 1 t + 8196 RUR. x 0.3 t = 3274.8 rub.

Now let's calculate the amount of harmful substances exceeding the established limits: chlorine - 0.5 t (3.5 - 3); arsenic - 0.1 t (0.6 - 0.5).

Then we calculate the amount of payment for above-limit emissions:

(816 RUR/t x 0.5 t + 8196 RUR x 0.1 t) x 5 = 6138 RUR.

And finally, we get the total payment amount: 9937.44 rubles. (524.64 + 3274.8 + 6138).

The calculation of fees for discharges of pollutants into water bodies is similar - the calculation uses a coefficient that takes into account their condition (Appendix No. 2 to Resolution No. 344).

17.3. Calculation of fees for waste disposal

Resolution No. 344 also introduced payment standards for waste disposal within established limits. The amount of these payments depends on the degree of danger of the waste. The established standard is applied using reduction factors: 0 and 0.3.

To find out how much you need to pay for waste disposal, you must also determine the differentiated rate for each type of waste within the established limits. It is calculated based on the basic standards of payment for waste disposal, taking into account reduction factors (Appendix No. 1 to Resolution No. 344) and the coefficient established for the soil of a particular economic region of the Russian Federation (Appendix No. 2 to Resolution No. 344).

Then the differentiated fee rate for each type of waste is multiplied by the volume of waste actually disposed.

CJSC Kaviton disposes of class 4 waste (low hazardous) on the territory of its production association. Therefore, when calculating fees for the disposal of production and consumption waste, the enterprise uses a reduction factor of 0.3. For the Central Chernozem region, where the plant is located, the coefficient is 2. The standard payment for the disposal of 1 ton of waste within the established limits is 248.4 rubles/t.

The differentiated fee rate for low-hazard waste within the established limits for their disposal is equal to:

248.4 RUR/t x 0.3 x 2 = 149.04 RUR/t.

The waste disposal limit for the enterprise is set at 5 tons. But in fact, the enterprise disposed of 7 tons.

The payment amount within the established limits is received as follows:

149.04 rubles/t x 5 t = 745.2 rubles.

The amount of disposed waste exceeding the established limits is 2 tons (7 - 5). Thus, the fee for excess waste disposal is equal to:

(149.04 rubles/t x 2 t) x 5 = 1490.4 rubles.

And the total amount of payment for environmental pollution is calculated as follows:

745.2 rub. + 1490.4 rub. = 2235.6 rub.

The actual mass of the annual emission (discharge) of pollutants is indicated by the nature user in annual statistical reporting in forms N 2-tp (air) and N 2-tp (water management), compiled on the basis of environmental activity logs (EPL), which take into account the results of the work of pollution sources atmosphere and water bodies for the year. The actual mass of the annual emission (discharge) is divided into:

For the mass of standard maximum permissible emissions (discharges), calculated on the basis of the “Project MPE (MPD) of the enterprise” and agreed with the territorial bodies of the Ministry of Natural Resources of Russia;

For the mass of VSV and VSS, permitted emissions for individual substances (limit), established by the territorial body of the Ministry of Natural Resources of Russia for the user of natural resources for the period of achieving the MPE or MPD;

For over-limit weight.

The initial data for determining the actual mass of the emission (discharge) can be:

Data from the control and measuring laboratory of the natural resource user, government agencies environmental control, other accredited for the right to conduct analytical work laboratories;

Data on the consumption of fuel, raw materials, materials;

Data on the temporary operating mode of equipment for the year;

Data on the operating time and efficiency of dust and gas cleaning equipment;

Standards for the generation of waste and substances used in the design of economic facilities, treatment facilities, etc., including the calculated specific characteristics of waste per unit of production;

Standards and characteristics of removal of substances from reclaimed objects, residential and other areas.

When determining the quarterly actual volume of emissions (discharge, waste disposal), the following options can be used:

1) users of natural resources themselves determine the actual emissions (discharge, disposal of waste) for the quarter based on the results of analyzes recorded in log books;

2) emissions (discharges) for a quarter are determined according to the MPE (MPD) standards or limits, and at the end of the year the entire actual volume of emissions (discharges) is determined according to statistical reporting data and the volumes of emissions (discharges) are clarified at the level of the MPE (MPS) standards or limits and exceeding these standards;

3) users of natural resources who do not have MPE standards or limits determine the quarterly volume of emissions (discharges, waste disposal) by dividing the annual mass of the previous year by four, and based on the results of the year, the actual volume of emissions (discharges, waste disposal) is specified.

Resolution No. 344 introduced payment standards for permissible emissions of pollutants into the atmosphere from mobile sources and emissions exceeding the permissible ones.

If there is no data on the amount of fuel consumed, the payment is determined at rates established per 1 ton of fuel burned.

If there is no such data, but there is reliable information about emissions of pollutants, then calculations are made based on rates for stationary sources.

In the absence of data on both the amount of fuel consumed and the mass of emissions, the amount of the fee is determined based on the annual fee rates for emissions per vehicle.

Payments within the permissible standards for emissions, discharges of pollutants, and waste disposal are made at the expense of the cost of products (works and services).

Payments for exceeding permissible standards for emissions, discharges of pollutants, waste disposal (limits or temporarily agreed standards for emissions, discharges, waste disposal, as well as exceeding limits or temporarily agreed standards for emissions, discharges, waste disposal) are made at the expense of profits remaining at the disposal of natural resource users .

The cost of production also includes current costs associated with the maintenance and operation of environmental funds, treatment facilities, ash collectors, filters and other environmental facilities, expenses for the disposal of environmentally hazardous waste, payment for the services of third-party organizations for the reception, storage and destruction of environmentally hazardous waste, sewage water, other types of current environmental costs.

A list of environmental protection measures has been established, the costs of which count towards environmental payments.

1. Protection and rational use water resources

1.1. Construction of main and local treatment facilities for wastewater from enterprises with a system for their transportation.

1.2. Introduction of recycling and drainage water supply systems of all types.

1.3. Implementation of measures for the reuse of waste and drainage waters (storage tanks, settling tanks, structures and devices for water aeration, biological engineering treatment facilities, biological channels, screens).

1.4. Construction of pilot plants and workshops related to the development of wastewater treatment methods and the processing of liquid waste and bottoms.

1.5. Reconstruction or elimination of waste storage facilities.

1.6. Creation and implementation of an automatic system for monitoring the composition and volume of wastewater discharge.

2. Air protection.

2.1. Installation of gas and dust collection devices designed to capture and neutralize harmful substances from gases emanating from process units and from ventilation air before being released into the atmosphere.

2.2. Construction of pilot industrial installations and workshops for purification of waste gases from harmful emissions into the atmosphere.

2.3. Equipping internal combustion engines with neutralizers for neutralizing exhaust gases, creating stations (services) for adjusting car engines to reduce the toxicity of exhaust gases, systems for reducing the toxicity of exhaust gases, creating and introducing fuel additives that reduce the toxicity and smokiness of exhaust gases, etc.

2.4. Creation automatic systems control of atmospheric air pollution, equipping stationary sources of emissions of harmful substances into the air basin with control devices, construction, acquisition and equipment of laboratories for controlling atmospheric air pollution.

2.5. Installation of devices for afterburning and other methods of post-purification of tail gases before direct release into the atmosphere.

2.6. Equipping with installations for recycling substances from waste gases.

2.7. Purchase, manufacture and replacement of fuel equipment when switching to burning other types of fuel or improving fuel combustion modes.

3. Use of production and consumption waste

3.1. Construction of waste processing and incineration plants, as well as a landfill for storing household and industrial waste.

3.2. Acquisition and implementation of plants, equipment and machinery

for processing, collection and transportation of household waste from cities and other populated areas.

3.3. Construction of installations, production facilities, workshops for obtaining raw materials and finished products from production waste.

4. Environmental education, personnel training

4.1. Work on environmental education frames.

5. Research work

5.1. Development of express methods for determining harmful impurities in air, water, and soil.

5.2. Development of unconventional methods and highly efficient systems and installations for purification of waste gases of industrial enterprises and waste disposal.

5.3. Development of technological processes, equipment, instruments and reagents that ensure deep processing of raw materials with disposal of generated waste.

5.4. Improving methods for neutralizing solid household waste in order to prevent heavy metals and xenobiotics from entering the natural environment.

5.5. Design, survey and development work on the creation of environmental equipment, installations, structures, enterprises and facilities, progressive environmental technology, methods and means of protecting natural objects from negative impact.

Current expenses are not eligible for credit. to:

Gas and dust collection installations and devices, which are elements of the technological scheme and serve to obtain the planned products from mineral raw materials;

Medium-acid and other workshops used to obtain planned products from waste gases of non-ferrous and ferrous metallurgy plants, chemistry and petrochemistry, energy and other industries;

Gas waste (air ducts), smoke exhausters (fans, ventilation and air conditioning systems), which serve to establish normal sanitary and hygienic conditions in the workplace;

Sanitary protection zones, structures for afterburning gas on candles, landscaping, etc., which are components of technological schemes, industrial sanitation, landscaping, etc.

Security questions

1. What documents are used to develop an EIA?

2. List the main stages of developing an EIA

3. How are air emissions charges calculated?

4. How are payments for the disposal of consumer production waste calculated?

5. What are 5-7 examples of environmental measures, the costs of which count towards environmental payments?

Literature

1. Civil Code of the Russian Federation.

2. Housing Code of the Russian Federation.

3. Tax Code of the Russian Federation.

EMISSIONS FROM INDUSTRIAL ENTERPRISES

Since 1992, basic standards for payment for air pollution have been introduced in rubles per ton of pollutant.

If the actual emission of a pollutant does not exceed the MPE (M i £ MPE i), then the enterprise’s payment for air pollution with this substance is charged according to established standards, taking into account the coefficients of the environmental situation (ecological significance) of the area where the KE enterprise is located (see Table 3.7) and inflation coefficient (indexation coefficient) K I:

P i = M i N i K E K I, rub., (3.19)

where M i is the mass of emission of the i-th pollutant, t/year;

N i is the basic payment standard for 1 ton of pollutant, rub./t (see Table 3.6).

If the emission of a pollutant exceeds the maximum permissible limit, then it is necessary to determine the difference between the actual emission and the permissible limit:

M prev = M - maximum permissible value.

For part of the emissions within the maximum permissible limit, the fee is charged according to the established standard; for exceeding the maximum permissible limit, the fee is charged 5 times:

P j = MPE × N × K E × K I + (M - MPE) 5N × K E × K I, rub. (3.20)

The total fee consists of the sum of fees for permissible and excess emissions for all ingredients.

In case of emergency emissions, the fee is charged at 25 times the standard amount.

PROCEDURE FOR PERFORMANCE OF THE WORK

3. Compare the calculated value of S M with the maximum permissible concentration, taking into account the background concentration.

4. Determine the value of the maximum permissible limit for pollutants that create increased level air pollution.

6. Enter all calculated data into the table. 3.8.

7. Draw conclusions.

Table 3.4

Initial data for calculations

Continuation of the table. 3.4

Average temperature atm. air, °C	-5		-10	-2
Pipe height N, m
Pipe mouth diameter D, m	0,2	0,3	0,3	0,5
Output speed of the gas-air mixture w, m/s
Thermal power of the boiler unit, kW
Flare device
Option
Gas consumption per flare, m 3 /hour
Gas density r, kg/m 3	0,70	0,72	0,75	0,80
Contents sulphurous. С compounds, %	0,27	0,30	0,35	0,10
Emission temperature, °C
Flare riser height, N, m
Flare mouth diameter D, m	0,05	0,08	0,1	0,1

Table 3.5

Maximum permissible concentrations of pollutants

in atmospheric air

Table 3.6

Standards for payment for pollutant emissions

into atmospheric air

Name of pollutants	Fee standards as of 08.28.92
harmful substances	for 1 ton of pollutants, rub.
	MDV()	exceeding the maximum permissible limit (×5)
Nitrogen dioxide	0,42	2,1
Ammonia
Sulfur dioxide	0,33	1,65
Acetone	0,05	0,25
Benz(a)pyrene (3,4-benzopyrene)
Gasoline (low sulfur petroleum in terms of carbon)	0,001	0,005
Benzene	0,17	0,83
Hydrogen sulfide
Tetraethyl lead	5500,995	27500,00
Carbon oxide	0,005	0,025
Volatile low molecular weight hydrocarbons (vapors of liquid fuels, gasoline)	0,01	0,05
Suspended solids	0,110	0,55

Table 3.7

Values ​​of environmental situation coefficients

and ecological significance of areas

Coefficients of environmental significance can increase for areas of environmental disaster, areas of the Far North equated to the Far North, in parks and protected areas up to 2 times.

Table 3.8

TEST QUESTIONS

1. What components does atmospheric air consist of?

"Russian Tax Courier", 2008, N 6

We continue the series of publications dedicated to environmental payments<1>. Using a specific example, we will calculate the fee for the emission of pollutants into the atmosphere.

<1>See the article “Payment for negative impact on the environment” // RNA, 2008, No. 5. - Note. ed.

The procedure for determining the fee was approved by Decree of the Government of the Russian Federation of August 28, 1992 N 632 (hereinafter referred to as Decree N 632). Basic payment standards and correction factors for them are contained in Decree of the Government of the Russian Federation dated June 12, 2003 N 344 (hereinafter referred to as Decree N 344), which is in force as amended by Decree of the Government of the Russian Federation dated July 1, 2005 N 410 (hereinafter referred to as Decree N 410). Currently, Rostechnadzor is developing methodological recommendations for all types of environmental payments. Already appeared Methodical recommendations on payments for emissions into atmospheric air. They were approved by Order of Rostechnadzor dated September 12, 2007 N 626.

Correction factors

Fee standards are adopted for each ingredient of the pollutant (waste) and the type of harmful effect, taking into account the degree of danger. The standards are adjusted by the following correction factors:

• coefficients taking into account the state of atmospheric air and soil. They differ according to the economic regions of the Russian Federation and are listed in Appendix No. 2 to Resolution No. 344. To classify a territory as a specific economic region, one must be guided by the All-Russian Classifier of Economic Regions (OKER), approved by Resolution of the State Standard of Russia dated December 27, 1995 N 640;
• coefficients taking into account the state of water bodies. They are established for sea and river basins and are given in Appendix No. 2 to Resolution No. 344;
• coefficient for specially protected natural areas. It is equal to 2 and is enshrined in paragraph 2 of Resolution No. 344. Such territories include medical and recreational areas and resorts, regions of the Far North and equivalent areas, the Baikal natural territory and zones of environmental disaster. Separate sections of the OKER provide lists of these areas: specially protected areas - in section. 11, regions of the Far North and areas equivalent to them - in section. 10, zones of environmental emergency - in section. 12. The Baikal natural territory is defined in Art. 2 of the Federal Law of 01.05.1999 N 94-FZ “On the Protection of Lake Baikal”, and its boundaries are fixed in the Order of the Government of the Russian Federation of 27.11.2006 N 1641-r;
• coefficients established by the laws on the federal budget for the corresponding year. For example, in 2007, the fee standards established in 2003 were applied with a coefficient of 1.4, and the fee standards established in 2005 were applied with a coefficient of 1.15. In 2008, the coefficients used are 1.48 and 1.21, respectively. Those adopted in 2005 include standards introduced or amended on the basis of Resolution No. 410. All others are considered standards of 2003;
• coefficient 1.2 for emissions of harmful substances into the atmosphere of cities. It is established in Appendix No. 2 to Resolution No. 344. For stationary sources, the coefficient is applied if there is a negative impact on the atmospheric air of cities, regardless of the location of the harmful object. In this case, it is necessary to take into account SanPiN 2.2.1/2.1.1.1200-03, approved by the Decree of the Chief State Sanitary Doctor of the Russian Federation dated April 10, 2003 N 38. They indicate that sources of negative impacts are objects that create pollution outside the industrial site, if such pollution exceed maximum permissible concentrations or levels (MPC or MAC) or the contribution to pollution of residential areas exceeds 0.1 MAC. For mobile objects, a coefficient of 1.2 is applied if the place of state registration of the mobile source or the place (port) of its registration is located within the city limits. If there is no place of registration, the coefficient is used depending on the location of the owner of the object;
• a special coefficient applied to the standard payment for discharges of suspended substances into water bodies. The procedure for its calculation is specified in Appendix No. 1 to Resolution No. 344.

The same Appendix provides two reduction factors. They are used to regulate fees for waste disposal within established limits:

• coefficient 0.3 - when disposing of waste at specialized landfills and industrial sites located within the industrial zone of the enterprise;
• coefficient 0 - when placing waste subject to temporary accumulation, provided that such waste is actually used or disposed of within three years from the date of placement in its own production or transferred for use during this period. To apply this coefficient, it is necessary to present primary documents, confirming the use or disposal of waste (clause 4 of Rostechnadzor Letter dated 04.06.2007 N 04-09/673).

Fee calculation procedure

Payment standards are fixed in rubles per unit of measurement of pollutant. Regarding charges for air pollution, rates are set separately for stationary and mobile sources of negative impact.

Standards for stationary sources are determined per 1 ton of pollutant emitted, and for mobile sources - per 1 ton (for compressed natural gas - per 1000 cubic meters) of fuel consumed. For discharges into water bodies and for waste disposal, rates are set for 1 ton of pollutants and 1 ton of waste by type, respectively. At the same time, production and consumption waste is divided into five hazard classes, depending on which payment standards are calculated.

The procedure for determining the fee, enshrined in Resolution No. 632, involves calculation based on the actual impact on the environment, taking into account the standards and limits of permissible pollution established for organizations and individual entrepreneurs. Permits issued by territorial bodies of Rostechnadzor for each type of pollutant establish maximum permissible emission and discharge standards (hereinafter - MPE and MDS), limits or temporarily agreed upon emission and discharge standards (hereinafter - ESV and VSS), as well as waste disposal limits for their danger classes.

How to calculate the fee is stated in paragraphs 3 - 5 of Resolution N 632. If emissions or discharges of pollutants do not exceed the maximum permissible limit/maximum permissible limit established for the payer, the fee is calculated in this way. For each type of harmful impact, the payment standard provided for in Resolution No. 344 for emissions within the MPE/MPD and adjusted by correction factors is multiplied by the actual amount of this pollution. The obtained indicators are summarized for all types of impacts.

If emissions or discharges exceed the standards (MPV/MPS), but are within the limits (VSV/VSS), a payment for pollution is first calculated within the limits of the MPE/MPC. Then, for each type of emissions and discharges, the difference between the established limit and maximum permissible emissions (discharges) is calculated. This difference is multiplied by the corresponding charge rate established for emissions within the UES/VSS and multiplied by the correction factors. The results obtained are summarized for all types of pollution. The total amount of the fee is calculated by summing the payment for pollution within the limits of the maximum permissible limit/maximum permissible limit and the payment for impact within the limits of the USV/VSS.

A similar procedure is used when calculating fees for waste disposal. In cases where only VSV (VSS) are approved, the entire mass of pollutants within the VSV (VSS) is calculated according to the standards established for limit emissions and discharges.

Exceeding the WSS/WSS or waste disposal limits means that the resource user pollutes the environment above the limit. In such a situation, a fee for environmental impact is first calculated within the limits of standards and limits. Next, the value of the excess of actual emissions (discharges) over the UTW/WSS is determined. In relation to waste, the amount of excess of actually disposed waste over the established limit is also calculated. According to paragraph 5 of Resolution No. 632, a five-fold increasing factor is applied to the excess amount. That is, the fee for above-limit pollution is calculated as the product of three indicators: the amount of excess, the fee standard specified for emissions within the UNE/VSS and adjusted for correction factors, and coefficient 5. The obtained values ​​are summed up for all types of negative impact. The final amount of the fee is determined as the sum of the fee for pollution within the maximum permissible limit/maximum permissible limit, the fee for impact within the limits of the ESV/VSS (waste limit) and the fee for excess pollution (extra-limit waste disposal).

Please note: if an organization or individual entrepreneur There is no permission from the territorial department of Rostechnadzor for emissions, discharges or disposal of waste; the entire mass of pollutants (waste) is taken into account as above the limit. In other words, the fee is calculated according to the standards defined for VSV/VSS and increased five times (clause 6 of Resolution No. 632).

Let us determine the fee for emissions into the atmosphere from a stationary source of pollution.

Example. OJSC "Dymok", located in the Dmitrovsky district of the Moscow region, is a manufacturing enterprise and emits pollutants into the atmosphere - butyl acetate and methylene chloride. The organization received permission to release them from the territorial department of Rostechnadzor. The enterprise is located outside the city, far from its borders, and does not produce a negative impact on the atmospheric air of cities.

The actual emissions of harmful substances for the first quarter of 2008 were:

• butyl acetate - 0.8 t, of which within the maximum permissible limit - 0.2 t, within the maximum limit - 0.4 t;
• methylene chloride - 0.5 t, of which within the maximum permissible limit - 0.25 t, within the maximum limit - 0.5 t, there is no above-limit emission.

Standards for payment for the emission of 1 ton of pollutant according to Resolution No. 344:

• for butyl acetate when released within the maximum permissible limit - 21 rubles. for 1 ton, within UTC - 105 rubles. for 1 t;
• methylene chloride when released within the maximum permissible limit - 1 rub. for 1 ton, within UTC - 5 rubles. for 1 t.

Let's see what correction factors need to be used to adjust the payment standards. According to OKER, the Moscow region belongs to the Central Economic Region. Therefore, a coefficient of 1.9 is applied, taking into account the state of the atmospheric air in the area. Since no urban emissions are produced, the increasing factor of 1.2 is not used.

The payment standard for butyl acetate is given in Resolution No. 344. It was not subsequently adjusted. This means that when calculating the payment for 2008, you need to use the coefficient of 1.48, enshrined in Federal Law No. 198-FZ of July 24, 2007 “On the federal budget for 2008 and for the planning period of 2009 and 2010.” The payment standard for methylene chloride was changed by Resolution No. 410. Consequently, for this substance it is necessary to apply a coefficient of 1.21, established by the same Federal Law.

The fee for the emission of pollutants into the atmosphere within the maximum permissible limits will be:

• for butyl acetate - 11.81 rubles. (0.2 t x 21 rub. x 1.48 x 1.9);
• methylene chloride - 0.57 rub. (0.25 t x 1 rub. x 1.21 x 1.9).

In total, the fee for emissions within the maximum permissible limit is 12.38 rubles. (RUB 11.81 + RUB 0.57).

Let us determine a fee for emissions that exceed the maximum permissible limit but are within the limits of the maximum permissible limit. But first, let’s calculate the difference between the limit (VEL) and maximum permissible emissions (MPE):

• for butyl acetate - 0.2 t (0.4 t - 0.2 t);
• methylene chloride - 0.25 t (0.5 t - 0.25 t).

The fee within the UNE is equal to:

• for butyl acetate - 59.05 rubles. (0.2 t x 105 rub. x 1.48 x 1.9);
• methylene chloride - 2.87 rubles. (0.25 t x 5 RUR x 1.21 x 1.9).

Total payment for emissions within the maximum permissible limit is 61.92 rubles. (59.05 rubles + 2.87 rubles).

Only butyl acetate was emitted above the established limit. Actual emissions of this substance exceeded the limit by 0.4 t (0.8 t - 0.4 t). Payment for excess pollution, taking into account a five-fold increasing factor - 590.52 rubles. (0.4 t x 105 RUR x 5 x 1.48 x 1.9).

The total amount of payment for the emission of pollutants into the atmospheric air is 664.82 rubles. (RUB 12.38 + RUB 61.92 + RUB 590.52).

The calculation of the fee for the negative impact on the environment for the first quarter of 2008 by Dymok LLC must be submitted to the territorial department of Rostechnadzor no later than April 21, 2008 (April 20, 2008 is Sunday, therefore the deadline for submitting reports is postponed to the next following working day).

Zh.I.Novikova

Journal expert

"Russian tax courier"

Purpose of the lesson– acquisition of practical skills in calculating fees for emissions of pollutants into the air from stationary sources.

Student security: notebook, pen, pencil, ruler, calculator.

1 Questions to prepare for the lesson:

1. When was the fee for environmental pollution introduced, and what were the purposes of its introduction?

2. For what environmental impacts are fees charged?

3. Who pays the fee for environmental pollution?

4. How normative document Is there a procedure for calculating and collecting fees for environmental pollution?

5. On the basis of what regulatory document is the payment for environmental pollution calculated?

3 General provisions

The beginning of the introduction of fees for environmental pollution (hereinafter referred to as pollution fees) dates back to 1990, when an experiment was conducted that covered 29 administrative territories of the country. And already starting from 1991, in accordance with the Resolution of the Council of Ministers of the RSFSR dated January 9, 1991 No. 13 “On the approval for 1991 of standards for payment for emissions of pollutants into the natural environment and the procedure for their application”, payment for pollution was introduced as mandatory tool of the economic mechanism. Pollution fees were intended to perform two functions: firstly, to stimulate enterprises to reduce the levels of negative impact and, secondly, to be a source of subsequent accumulation of funds intended to eliminate the negative environmental consequences of production. This stage played an important role. Both nature users and environmental authorities took a new look at the situation with environmental pollution, at the system of their relationships, in which a new connecting element appeared. In particular, standards for emissions, discharges of pollutants and waste disposal began to be developed and approved, a mechanism for a system of environmental funds began to take shape, etc.

The modern procedure for calculating and collecting fees for pollution was established by Decree of the Government of the Russian Federation of August 28, 1992 No. 632 “On approval of the Procedure for determining fees and its maximum amounts for environmental pollution, waste disposal, and other types of harmful effects.” In its development, regulatory documents were prepared and approved, including “Basic standards for payment for emissions, discharges of pollutants into the environment and waste disposal. Coefficients that take into account environmental factors" (approved by the Russian Ministry of Natural Resources in agreement with the Russian Ministry of Economy and the Russian Ministry of Finance on November 27, 1992), "Instructional and methodological guidelines for collecting fees for environmental pollution" (approved by the Russian Ministry of Natural Resources in agreement with the Russian Ministry of Economy and the Ministry of Finance of Russia on January 26, 1993).

Payment for pollution is levied on enterprises, institutions, organizations and other legal entities, regardless of their organizational and legal forms and forms of ownership on which they are based, including joint ventures with the participation of foreign legal entities, and citizens who are granted the right to conduct production and economic activities on the territory of Russia (hereinafter referred to as users of natural resources).

Pollution fees are levied on natural resource users who carry out the following types of impact on the environment:

release of pollutants into the atmosphere from stationary and mobile sources;

discharge of pollutants into surface and underground water bodies, as well as any underground placement of pollutants;

waste disposal.

Paying a fee for pollution does not exempt natural resource users from taking measures to protect the natural environment, as well as paying penalties for environmental offenses and compensation for damage caused by environmental pollution to the national economy, health and property of citizens, in accordance with the legislation of the Russian Federation.

Two types of payment standards have been established:

for emissions, discharges of pollutants, and other types of harmful effects within acceptable standards;

for emissions, discharges of pollutants, waste disposal, and other types of harmful effects within established limits (temporarily agreed standards).

The standards for payment for environmental pollution, currently used to calculate the fee, were approved by Decree of the Government of the Russian Federation of June 12, 2003 No. 344 “Standards for payment for emissions of pollutants into the air from stationary sources, discharges of pollutants into surface and underground water bodies, placement production and consumption waste".

Decree of the Government of the Russian Federation of August 5, 1992 No. 552 “On approval of the Regulations on the composition of costs for the production and sale of products (works and services), included in the cost of products (works and services), and on the procedure for generating financial results taken into account when taxing profits” The following sources of payments for environmental pollution have been established:

payments within the permissible standards for emissions, discharges of pollutants, and waste disposal are made at the expense of the cost of products (works and services);

payments for exceeding permissible standards for emissions, discharges of pollutants, waste disposal (limits or temporarily agreed standards for emissions, discharges, waste disposal, as well as exceeding limits or temporarily agreed standards for emissions, discharges, waste disposal) are made at the expense of profits remaining at the disposal of natural resource users .

The cost of products (works and services) also includes current costs associated with the maintenance and operation of environmental funds: treatment facilities, ash collectors, filters and other environmental facilities, costs of burying environmentally hazardous waste, payment for services of third-party organizations for reception, storage and destruction environmentally hazardous waste, wastewater, and other types of current environmental costs.

Payments are calculated in accordance with Appendix No. 1 to Instmanual and methodological instructions on collecting fees for environmental pollution (approved by the Russian Ministry of Natural Resources in agreement with the Russian Ministry of Economy and the Russian Ministry of Finance on January 26, 1993).

The initial data for determining the actual mass of the release can be:

data from the control and measuring laboratory of the natural resource user, state environmental control bodies, other accredited laboratory for the right to conduct analytical work;

data on the consumption of fuel, raw materials, materials;

data on the temporary operating mode of equipment for the year;

data on the operating time and efficiency of dust and gas cleaning equipment.

Form for calculating fees for environmental pollution and the procedure for filling it out and submitting it (hereinafter - Calculation) approved by Rostekhnadzor Order No. 204 dated April 5, 2007 “On approval of the form for calculating fees for negative environmental impacts and the procedure for filling out and submitting the form for calculating fees for negative impacts on the environment.”

Calculation is submitted by payers in one copy to the territorial body of Rostechnadzor at the location of each production territory, mobile negative impact facility, waste disposal facility, or at its location if the permitting documentation is issued in general to the business entity. Calculation consists of:

title page, which is the same for everything Calculation;

calculation the amount of payment 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 represent Calculation consisting of: title page, calculation the amount of payment to be paid to the budget, sections 1, 2, 3, 4- depending on the types of negative impact on the environment carried out, subject to payment for negative impact on the environment in accordance with Government Decree No. 632 of August 28, 1992.

The payer fills out and includes in his Calculation only those sections that it needs.

Calculation filled with a ballpoint or fountain pen in black or blue. Printing possible Calculation on the printer.

If in the reporting period the payment amount is less than 50,000 rubles, then submission of the payment calculation in electronic form is not required.

Calculation, provided by the payer in paper form, must be numbered, laced and sealed. The calculation has continuous page numbering, starting with the title page, which is considered page 1.

Every page Calculation, submitted by the payer, after the words “I confirm the accuracy and completeness of the information specified on this page,” must be signed (indicating the last name, first name and patronymic) by one of those persons who confirm the accuracy of the information in this Calculation, indicating the date of signing.

The payer calculates and pays the fee separately at the location of production areas and waste disposal facilities in the relevant municipalities.

The deadline for paying fees for negative environmental impacts is established by Rostechnadzor Order No. 557 dated June 8, 2006 “On establishing deadlines for paying fees for negative environmental impacts,” namely, no later than the 20th day of the month following the reporting period. The reporting period is a calendar quarter.

According to Development methodology standards for permissible discharges of substances and microorganisms into water bodies, approved by order of the Ministry of Natural Resources of the Russian Federation dated December 17, 2007 No. 333 “On approval of the Methodology for developing standards for permissible discharges of substances and microorganisms into water bodies for water users” the concept of a permissible discharge standard covers all types of discharge into the environment , that is, discharge into surface and underground water bodies, as well as discharge into drainage areas (the so-called “relief discharge”, unorganized discharge). True, there are still difficulties in carrying out practical VAT calculations for this Methodology, but we can hope that they are temporary.

Payment for environmental pollution is calculated on the basis of a permit for the emission of pollutants. The state function of issuing permits for emissions of pollutants into the environment is carried out by territorial bodies of Rostechnadzor free of charge. To obtain permission to emit pollutants, it is necessary to submit to the territorial body of Rostechnadzor the economic entity (hereinafter referred to as the applicant) of an application drawn up in accordance with Appendix No. 1 to Administrative regulations, and the following documents:

standards for maximum permissible emissions (MPEs) and limits on emissions of harmful (pollutant) substances into the atmospheric air, approved in accordance with the established procedure;

a plan agreed in accordance with the established procedure for reducing emissions of harmful (pollutant) substances into the atmospheric air and time limits for the gradual achievement of MPE standards approved by the executive authority of the relevant constituent entity of the Russian Federation (if, when approving MPE standards, it is established that their achievement is not ensured), as well as a report on the implementation of the completed stages of the specified plan;

Grounds for refusal to issue permits for emissions is the submission of the application and materials incompletely (incompleteness of materials) or the presence of distorted information or unreliable information in the materials. Also grounds for refusal to extradite emission permits pollutants into the environment are:

expiration of duly approved MPE standards and emission limits;

the absence of deadlines for the gradual achievement of MPE standards approved by the executive authority of the relevant constituent entity of the Russian Federation;

identification of pollutants in atmospheric emissions that are not specified in the MPE standards submitted by the applicant and (or) emission limits approved in the prescribed manner;

identification of excesses of established MPE standards and (or) emission limits, taking into account measurement errors;

failure by the applicant to fulfill within the established time frame plans for reducing emissions of harmful (pollutant) substances into the atmospheric air, ensuring the gradual achievement of MPE standards for each substance for which an emission limit is set; failure to comply with the deadlines for the gradual achievement of MPE standards approved by the executive authority of the relevant constituent entity of the Russian Federation or failure to achieve the planned effectiveness of the implemented measures.

Form emission permits approved by Rostechnadzor order No. 56 dated February 7, 2007 “On approval of the form of permission for the release of harmful (pollutant) substances into the atmospheric air.”

4.1 Fees maximum permissible emission standards (MPE) pollutants P n atm, rub./year, is calculated using the following formula

P n atm = ∑K ind  K e atm  N n i atm  M i atm, (1)

i =1 at М i atm ≤ М n i atm

Where i- type of pollutant;

K e atm - coefficient taking into account environmental factors (state of atmospheric air), by category of economic regions of the Russian Federation (Appendix A);

N n i atm - standard payment for emission of one ton ith pollutant within limits not exceeding the maximum permissible limit, rub./t (Appendix B);

K ind - indexation coefficient of payment for environmental pollution;

M i atm - actual value of emission of the i-th pollutant, t/year;

M n i atm - maximum permissible emission of the i-th pollutant, t/year.

4.2 Fees Temporarily Agreed Emission Limits (TAL) pollutants P l atm, rub./year, calculated using the following formula

P l atm =∑K ind  K e atm  N l i atm  (M i atm – M n i atm), (2)

i =1 at M n i atm< М i атм ≤ М л i атм

where N l i atm is the standard payment for the emission of one ton of the i-th pollutant within the established limit, rub. (Appendix B);

M l i atm - emission of the i-th pollutant within the established limit, t/year.

4.3 Fees over-limit emission pollutants P sl atm, rub./year, calculated using the following formula

P sl atm = 5∑K ind  K e atm  N l i atm  (M i atm – M l i atm) (3)

i =1 at M i atm > M l atm

where 5 is the increasing penalty coefficient.

4.4 Total fee for air pollution from stationary sources P atm, rub./year, calculated using the following formula

P atm = (P n atm + P l atm + P sl atm) (4)

5 Report on practical training

on the topic: “Calculation of fees for emissions of pollutants into the atmospheric air from stationary sources”

Location of the facility (enterprise) - Bryansk.

Calculation of fees for the actual release of gypsum dust into the air:

the fee for the maximum permissible emission standard is calculated using formula (1)

P n = 1.93  2.28  13.7  7.5 = 452.14 rub./year;

the fee for the temporarily agreed emission limit is calculated using formula (2)

P l = 1.93  2.28  68.5  (8.0 – 7.5) = 150.71 rub./year;

We calculate the fee for over-limit emissions using formula (3)

P sl = 5  1.93  2.28  68.5  (9.5 – 8.0) = 2260.71 rub./year;

The total fee for the release of gypsum dust into the atmosphere is calculated using formula (4)

P atm = 452.14 + 150.71 + 2260.71 = 2863.56 rubles/year.

Thus, the fee for the actual release of gypsum dust into the atmospheric air will be 2863.56 rubles/year.

Table 1 - Initial data and results of calculating fees for the emission of pollutants into the air

Appendix A

(informative)

Coefficients taking into account environmental factors (state of atmospheric air), by category of economic regions of the Russian Federation

* It is used with an additional coefficient of 1.2 for the emission of pollutants into the atmospheric air of cities.

Appendix B

(informative)

Payment standards for emissions of pollutants into the atmospheric air from stationary sources

Name of pollutants	Standards for payment for emissions of 1 ton of pollutants
	within established acceptable standards emissions, N n i , rub./t	within established emissions, N l i , rub./t
Nitrogen dioxide
Nitrogen oxide
Sulfuric anhydride (sulfur trioxide), sulfuric anhydride (sulfur dioxide), sulfuric acid
Benz(a)pyrene
Gasoline (carbon equivalent)
Shale gasoline (in terms of carbon)
Vanadium pentoxide
Weighted solids
Shale ash
Nitric acid
Acetic acid
Silicon dioxide
Copper sulfate chloride (in terms of copper)
Sodium oxide
Wood dust
Lime and gypsum dust
Coal dust
Inorganic dust containing silicon dioxide percentage: above 70 (dinas, etc.) 70-20 (cement, clay, apatite, etc.) below 20 (dolomite, mica, talc, etc.)
Dust from cement production
Soot
Lead and its compounds, except tetraethyl lead (in terms of lead)
Hydrogen sulfide
Carbon monoxide (carbon oxide)
Formaldehyde