The environmental coefficient of water is equal. Payments for negative impact on the environment. The environmental coefficient of air is

atmospheric air conditions (TO, I ) and soil (TO")

Region of the Russian Federation	Name of republics, regions, territories
Northern	Rep. Karelia, Komi; Arkhangelsk, Vologda, Murmansk regions
Northwestern	Leningrad, Novgorod, Pskov, Kaliningrad regions.
Central	Bryansk, Vladimir, Ivanovo, Kaluga, Kostroma, Oryol, Ryazan, Smolensk, Tver, Tula, Yaroslavl regions, Moscow region
Central
Volga-Vyatka	Nizhny Novgorod, Kirov region; Rep. Mari El, Mordovia, Chuvash Republic
Central Black Earth	Belgorod, Voronezh, Kursk, Lipetsk, Tambov regions.
Volga region	Ulyanovsk, Samara, Saratov, Volgograd, Astrakhan, Penza regions; Rep. Tatarstan, Kalmykia
Ural	Kurgan, Orenburg, Perm, Sverdlovsk, Chelyabinsk regions; Rep. Bashkortostan, Udmurt Republic

The coefficients K e a, K e p can increase for cities and large industrial centers by 20%. For example, for Moscow, K e a \u003d 1.9-1.2. In the case of emissions from fires at landfills located in ecological disaster zones, regions of the Far North, in national parks, specially protected and protected areas, as well as in areas subject to international conventions, K e a, K e p P increase by 2 times.

Since the specific economic damage in the regulatory documents is given in rubles / conv. t, it is advisable to express the mass of the i-th pollutant in tons per ton of fuel (t/tgor). As a rule, the concentration of pollutants in the air during fires is expressed in a different dimension: in% vol., mg/m, ppm, etc. In this case, the known concentration of the i-th pollutant is converted into the desired t/tfuel (tons per ton of fuel). If the concentration of pollutant in the combustion products is given in mg/m, then this is done by multiplying the mass of the burnt material (t) by the concentration of the -th pollutant per unit volume of air (t/m) and by the total volume of combustion products (m/t) emitted unit mass of combustible material. Data on the volume of combustion products released during the combustion of a ton of fuel can be found in Table. 2.12, as well as in the reference literature or calculated using formulas if the elemental composition or chemical formula of the combustible material is known.

If the concentration of pollutants in the combustion products is given in g/kg or in mg/kg, then the task is simplified, and data on the volume of combustion products are not required. It is only necessary to convert the concentration into the required dimension (t/tfuel) and take into account the mass of the burnt material.

The total amount of harmful substances, taking into account their toxicity, is determined as the sum of the products of the mass of the burnt material, the specific gravity of the i-th pollutant and the relative hazard index.

The mass of the burnt material O g, t, is found according to the actual data indicated in the relevant documents. If such data are not available, then reference data is used that regulates the conditions for storage, handling and transportation of combustible materials at technosphere facilities.

Damage from pollution of water bodies as a result of the ingress of AHOV (emergency chemical hazardous substances), unburned materials, fire extinguishers and other chemicals used to eliminate the consequences of fires and accidents is determined by the formula

U e-e in \u003d K a K e in ∑ y beats in (1 / MPC rhi M i)

where K a - accident rate equal to 10;

K e in - the coefficient of the ecological situation and the ecological significance of the state of the water basin in the region where the fire or accident occurred (Volga River Basin 1.16);

у ud a - specific economic damage from emissions of pollutants into water bodies, rub./std. t (see below). Its change is associated with inflationary processes in the country and is adjusted annually;

MPC px is the maximum permissible concentration of a pollutant in a water body used for fishery purposes, mg/l; M i - mass of the i-th pollutant, t

When the land surface is contaminated as a result of spills of GZh, flammable liquids and AHOV, the amount of damage is determined by multiplying the corresponding specific damages by the mass of each type of pollutant, taking into account its hazard class (Table 6) and summing the products obtained by types of pollutants, taking into account the coefficient of the environmental situation and environmental significance soil at the accident site ( K e p) and accident rate ( To a=10):

At n uh = 10 К e p ∑ у ud n М i (2.11)

where у sp n - specific economic damage from soil pollution, rub./t (taking into account the toxicity class of the pollutant), (see below); M i - the actual mass of the i-th pollutant, t. If the actual amount of the pollutant is indicated in cubic meters, then its mass is calculated taking into account the density of the substance.

Compensation for damages, calculated according to the above methodology, allows you to compensate for the costs of returning the fixed assets to the pre-accident state. For example, when water bodies are contaminated with oil, payment for the damage caused is used to carry out work to contain the spill, collect oil from the surface, clean up the coastline, rescue animals, etc.

The term AHOV was introduced instead of the previously used SDYAV (potent poisonous substances).

Specific economic damage at oud taking into account the price indexation coefficient. For air - 2.12, for water bodies - 265.7; soil - 444.

Ke - the coefficient of the ecological situation and ecological significance for the given territory, we will take equal to 1.7;

σ - indicator of pollution hazard, taking into account the type of polluted territory, we will take equal to 0.6.

Mon \u003d 27550 × 1.085 × 1.7 × 0.6 × 0.000252 \u003d 7.68 rubles.

Table 21

Cleaning efficiency

.2 Determination of the conditional economic effect as a result of the introduction of treatment facilities

Taking into account the average cleaning efficiency by types of pollutants of 99.9%, the conditional payment for pollution before the introduction of treatment facilities would be 230493.58 rubles.

Then the conditional savings will be:

Eu \u003d P'year - Pyear \u003d 230501.26 - 7.68 \u003d 230493.58 rubles.

Given the frequency of discharges, the conditional effect may be reduced.

.3 Determination of the conditional payback period for the initial capital investment

Current \u003d K / Eu + Ezp,

where K - initial capital investments;

Ezp - economic benefit from the reduction of the work shift, rub.

Ezp \u003d Z "basic - Zosn

Ezp \u003d 1150503.9 - 656853.6 \u003d 493650.3 rubles.

Current \u003d 738000 / 493650.3 + 230493.58 \u003d 1.019 years.

For environmental projects such a payback period can be considered acceptable.

7.4.4 Determination of the environmental-economic effect

The environmental and economic effect of the project under consideration can be defined as the ratio of savings on payments for environmental pollution to the reduced costs.

Ee-ek = 421247/660008 = 0.63

that is, 1 ruble of investments in capital investments per 1 year and in the operation of the system allows you to get 0.41 rubles in savings in environmental pollution fees.

Conclusion

The proposed device for the treatment of wastewater containing petroleum products is cost-effective, since its installation allows obtaining a conditional annual economic effect in the amount of 650,027.8 rubles with a conditional payback period of the initial investment of 13 months, which is considered acceptable for environmental projects.

The amount of initial capital investments required for the implementation of the project will be 738,000 rubles.

The cost of operating the plant per year will be 1,970,743.2 rubles, which is significantly less than the operating costs of the existing treatment facilities, which amount to 2,207,534.3 rubles.

The specific cost of cleaning 1 m3 of industrial wastewater will be 70.05 rubles, which is significantly less than the existing cost, which is 97.97 rubles.

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Payments for negative impact on environment

One of the main principles of environmental protection is payment for nature use.

All business entities can own or rent cars. Household and industrial waste is generated in the office and in the production area. In addition, entities can discharge wastewater (for example, from a boiler house) into a water body. All this forms the following types of harmful effects on the environment:

Emission of pollutants into the atmosphere from stationary sources;

Emission of pollutants into the atmosphere from mobile sources;

Discharge of pollutants into surface and underground water bodies;

Waste disposal.

In this case, the accrual base is determined separately for each type of fee. According to this indicator, three types of environmental payments can be distinguished:

Normative payment - such a payment for pollution, the actual volumes of which do not exceed the permissible standards;

Limit payment - payment for pollution, the actual volumes of which exceed the permissible standards, but are less than the established limits;

Over-limit fee - payment for over-limit pollution, i.e. pollution, the actual volume of which is above the established limits.

Standards for maximum permissible emissions of pollutants into the environment, limits for waste disposal, permissible levels of environmental impact are subject to approval by the Ministry of Natural Resources of Russia.

The procedure for calculating the fee also depends on the type of payment, namely:

The normative fee is determined by multiplying the relevant fee rates by the value of the indicated types of pollution;

The limit fee is determined by multiplying the relevant fee rates by the difference between the limit and maximum allowable pollution volumes;

Payment for above-limit pollution of the environment is determined by multiplying the relevant rates of payment for pollution within the established limits by the excess of the actual volumes of pollution over the established limits and multiplying these amounts by a fivefold multiplier.

Rates of payment for negative impact on the environment are currently established by Decree of the Government of the Russian Federation No. 344 dated 01.01.2001. established limits (limit pollution). The charge rate to be applied to a specific type of pollution consists of two components - the corresponding rate of charge and a coefficient that takes into account environmental factors. In addition, additional coefficients are provided: an additional coefficient of 2 is used for specially protected natural areas, areas of the Far North (equal areas) and ecological disaster zones, as well as additional coefficients for certain types of pollution.

The final payment amount is determined by summing up the products received for each type of pollution.

Formulas for calculating environmental payments

For emission charges in atmospheric air pollutants from stationary sources and charges for discharges of pollutants into surface and underground water bodies:

AT this case The maximum allowable volume of pollution is understood as the established permissible pollution standard, i.e., a certain approved level of pollution, above which environmental payments are calculated as limit, and below - as standard.

Nitrogen oxide

Calculate the amount of payment for emissions into the atmosphere for each harmful substance.

The carbon monoxide fee is calculated as a standard:

50 x 0.6 x 1.9 x 1.2 x 2.05 = 140.22 rubles,

Value	Characteristic	Norm

		Appendix No. 1 to Resolution No. 344
	Coefficient taking into account environmental factors (air condition) for the Central Economic Region of the Russian Federation
	Coefficient for emissions of harmful substances into the atmospheric air of cities
	Coefficient to the standards of the fee (*)	Paragraph 3 of Art. 3 of the Federal Law of January 1, 2001 No. 371-FZ "On the federal budget for 2012 and for the planning period of 2013 and 2014" (clause 23 methodological recommendations)
(*) The rate of payment for the emission of sulfur dioxide within the MPE was established in 2005, therefore, a correction factor of 1.67 is applied to it (paragraph 24 of the Methodological Recommendations)

The nitric oxide fee is calculated as a limit:

((35 x 35) + (35 x (40 - 38) x 5)) x 1.9 x 1.2 x 2.05 = 7361.55 rubles,

Value	Characteristic	Norm
	Actual emissions for the reporting quarter, tons
	Norm of payment for the emission of 1 ton of pollutants within the established allowable emission standards

Nitrogen dioxide fee is calculated as overlimit:

((50 x 52) + ((130 - 50) x 260) + (130 - (50 + 75) x 260 x 5)) x 1.9 x 1.2 x 2.05 = .6 rubles,

Value	Characteristic	Norm
	Actual emissions for the reporting quarter, tons
	Norm of payment for the emission of 1 ton of pollutants within the established allowable emission standards	Appendix No. 1 to Decree of the Government of the Russian Federation of 01.01.2001 No. 344
	Norm of payment for the emission of 1 ton of pollutants within the established emission limits	Appendix No. 1 to Decree of the Government of the Russian Federation of 01.01.2001 No. 344
	Five times coefficient for over-limit pollution
	The value of the coefficient taking into account environmental factors for atmospheric air in the Central Economic Region	Appendix No. 2 to Decree of the Government of the Russian Federation of 01.01.2001 No. 344

The total amount of environmental payments actually accrued for the first quarter of 2012 will thus be:

140.22 + 7361.55 + .6 = .37 rub.

IMPORTANT IN WORK

In the absence of standards, the mass is considered to be over the limit and is charged 25 times.

Payment for emissions of pollutants into the air from mobile sources

The fee for emissions of pollutants into the atmospheric air from mobile sources of negative impact is determined by multiplying the relevant fee standards for a specific type of fuel used by the amount of such fuel consumed by the mobile source during the reporting period, and summing up the results obtained (paragraph 3, paragraph 2, paragraph 26 methodological recommendations). The amount of fuel consumed is determined on the basis of primary accounting documents (waybills). This, in particular, is indicated by the letter of Rostekhnadzor dated 01.01.2001 No. 04-09/1037.

The rate of payment for mobile sources of pollution is set per ton of fuel consumed, depending on its type (paragraph 2, clause 2, clause 26 of the Methodological Recommendations). The rate of payment for the use of 1 ton of unleaded gasoline was established by Decree of the Government of the Russian Federation of 01.01.2001 No. 410. The specified rate of payment is adjusted in this case by multiplying by correction factors (clause 18, formula (4) of clause 2 of clause 26 of the Methodological Recommendations) .

The standard is set for 1 ton of fuel. But since gasoline consumption is measured in liters, it is converted to tons, for this the fuel density indicator is used. In accordance with the explanations of the tax authorities, depending on the brand of motor gasoline, the following average density values \u200b\u200bcan be used (letter of the Federal Tax Service of Russia dated 01.01.2001 No. 03-3-09 / 0412 / [email protected]):

For AI-92 - 0.735 g / cu. cm (i.e. 0.735 kg / l);

For AI-95 - 0.750 g / cu. see (i.e. 0.750 kg / l).

Example 2

AI-92 gasoline consumption for the first quarter is equal to 0,2205 t = (300 l x 0.735 kg/l: 1000 kg).

AI-95 gasoline consumption will be 0,525 t = (700 l x 0.750 kg/l: 1000 kg).

Payment for emissions by companies using AI-92 gasoline is equal to 1,34 rub. = (1.3 x 1.9 x 1.2 x 1.93 x 2.05 x 0.2205 t).

The emission fee for companies using AI-95 gasoline is 3,19 rub. = (1.3 x 1.9 x 1.2 x 1.93 x 2.05 x 0.525 t).

As a result, the total amount of payment for the emission of pollutants into the atmosphere from mobile pollution sources in the 1st quarter of 2012 amounted to:

1,34 rub. + 3,19 rub. = 4.53 rubles.

Payment for discharges of pollutants into water bodies

Payment for discharges of pollutants into surface water bodies is divided into:

payment within the limits of established standards for discharges; payment within the established discharge limits; payment for excess discharges (for exceeding the established standards for discharges or established discharge limits, as well as for discharges in the absence of permits).

The norms of payment for discharges of pollutants into surface and underground water bodies are also established by Decree of the Government of the Russian Federation No. 344. It also determines the values of the coefficients that take into account environmental factors (the state of water bodies) for sea and river basins.

The actual mass of annual discharges of pollutants is indicated by the nature user in the annual state statistical reporting in the form 2-tp (vodkhoz), compiled on the basis of processing the results of the primary reporting journals (POD-11, POD-12 and POD-13).

Payment for discharges of pollutants in amounts not exceeding the allowable discharge standards established for the nature user is determined according to following formula:

Mon waters - payment for the discharge of pollutants within the established discharge standards (rubles);

Снi vod – payment standard for the discharge of 1 ton of the i-th pollutant within the established emission standards (rubles);

Мнi water is the allowable discharge of the i-th pollutant within the established standard (t).

The fee for the discharge of pollutants within the established limits is calculated according to the following formula:

where: i – type of pollutant (i = 1, 2, 3...n);
Pm water - payment for the discharge of pollutants within the established emission standards (rubles);

Mi water is the actual mass of the discharge of the i-th pollutant (t);

Мнi water is the permissible discharge of the i-th pollutant within the established standard (t);

Mli water - discharge of the i-th pollutant within the established limit (t);
Kz waters - coefficient taking into account environmental factors (the state of water bodies), for the basins of the seas and rivers. For specially protected natural territories, including health-improving areas and resorts, as well as for the regions of the Far North and equivalent areas, the Baikal natural territory and ecological disaster zones, an additional coefficient equal to 2 is applied;
Kin is the coefficient of indexation of payment for the negative impact on the environment. Established annually by the budget law Russian Federation.

Payment for over-limit discharge of pollutants is determined by multiplying the relevant pollution charge rates within the established limits by the excess of the actual mass of discharges over the established limits, summing the products obtained by types of pollutants and multiplying these amounts by a five-fold multiplying factor.

where: i – type of pollutant (i = 1, 2, 3...n);
Psl water - payment for excess discharge of pollutants (rubles);
Cli water - the rate of payment for the discharge of 1 ton of the i-th pollutant within the established emission limits (rubles);

Mi water is the actual mass of the discharge of the i-th pollutant (t);
Mli waters - allowable discharge of the i-th pollutant within the established limit (t);

Kz waters - coefficient taking into account environmental factors (the state of water bodies), for the basins of the seas and rivers. For specially protected natural territories, including health-improving areas and resorts, as well as for the regions of the Far North and equivalent areas, the Baikal natural territory and ecological disaster zones, an additional coefficient equal to 2 is applied;
Kin is the coefficient of indexation of payment for the negative impact on the environment. Established annually by the law on the budget of the Russian Federation.

Payment for wastewater discharge to filtration fields is not charged, provided that the norms for the load of wastewater and pollutants established for the nature user and the rules for the operation of facilities are observed. If these conditions are not met, the fee is determined as for discharge into a water body within the established limits. If violation of the rules for the operation of facilities and non-compliance with the norms for the load of wastewater and substances leads to pollution of groundwater, payments are levied as for above-limit pollution.

The payment for the discharge of wastewater onto agricultural irrigation fields, subject to the norms for the load of wastewater and pollutants established for the user of nature, is determined as for discharge into a water body within the limits of permissible standards. In case of non-compliance with the rules of operation and load standards, as well as in case of pollution of groundwater, payments are levied as for above-limit pollution.

In the event that pollutants that are not provided for when agreeing on the project enter the filtration fields with sewage, agricultural irrigation fields, the fee is charged as for above-limit pollution.

When pollutants are discharged into special drainage devices (discharge and drainage channels), beams, etc., through which wastewater enters a water body, the fee is determined as for discharge within the permissible limits. In case of discharge of pollutants onto the terrain without an appropriate permit, payments are levied as for above-limit pollution.

The coefficient applied to the standard of payment for the discharge of suspended solids is calculated according to the following formula:


S_f + S_adp.

where C_f is the background concentration of suspended solids in the water of a water body used in calculating the maximum allowable discharge;

C_add. – allowable increase in the content of suspended solids for a water body.

Example.

C_add. = 0.25 mg/dm3 for water bodies of fishery importance of the first category, as well as for water bodies used for drinking and domestic water supply.

The total payment for the discharge of pollutants into surface water bodies is determined by the formula:

Example 3

We will calculate payments using the example of discharge of iron, suspended solids, oil products into a water body that has a fishery value of the second category.

Name of pollutants	Actual volume of discharges, t	Permissible discharge rate,	Discharge limit, t
suspended solids

sulfates

We calculate the amount of payment for discharges into a water body for each harmful substance.

The fee for suspended solids is calculated as a normative:

K \u003d ---- \u003d 0.096

9.7 + 0.75 mg/dm3

3.368 x 20.39 x 0.096 x 1.17 x 2.05 = RUB 15.81

3.368 – actual volume of emissions for the reporting quarter;

20.39 - payment standard for discharges of 1 ton of pollutants within the established permissible emission standards (Appendix No. 1 to Resolution No. 344);

1.17 - coefficient taking into account environmental factors for the Central Economic Region of the Russian Federation (clause 19 of the Methodological Recommendations; Resolution No. 344);

2.05 - coefficient to the standards of the fee, established by paragraph 3 of Art. 3 of the Federal Law of 01.01.2001 No. 371-FZ "On the federal budget for 2012 and for the planning period of 2013 and 2014" (p. 23 of the Guidelines).

The chloride fee is calculated as a limit:

(34.8 x 0.9 + 0.9 x (34.8 - 8.893) x 5) x 1.17 x 1 x 2.05 = 354.74 rubles,

34.8 – actual volume of emissions for the reporting quarter, t;

0.9 - payment standard for the emission of 1 ton of pollutants within the established permissible emission standards (Appendix No. 1 to Resolution No. 344);

1 - additional coefficient 2 with a value of 1 (Decree No. 344);

Characteristics of coefficients 1.17 and 2.05 see above.

The sulphate fee is calculated as overlimit:

(0.029 x 2.8 + (0.052 - 0.029) x 14 +0.052 - (0.029 + 0.022) x 14x5) x 1.17 x 1 x 2.05 = 1.14 rubles,

0.029 – actual volume of emissions for the reporting quarter, t;

2.8 - payment standard for the emission of 1 ton of pollutants within the established permissible emission standards (Appendix No. 1 to Resolution No. 344);

14 - payment standard for the emission of 1 ton of pollutants within the established emission limits (Appendix No. 1 to Resolution No. 344);

5 - five-fold coefficient for over-limit pollution;

Characteristics of coefficients 1, 1.17 and 2.05 see above.

The total amount of environmental payments actually accrued for the 1st quarter of 2012, therefore, will be:

15.81 + 354.74 + 1.14 \u003d 371.69 rubles.

Waste disposal fee

In accordance with paragraphs 3, 4 of Art. 18 of Law No. 89-FZ, individual entrepreneurs and legal entities operating in the field of waste management develop draft waste generation standards and limits for their disposal, which, in accordance with the Rules for the development and approval of waste generation standards and limits for their disposal, approved by the resolution Government of the Russian Federation dated 01.01.2001 No. 461 are subject to approval by the authorized territorial executive body.

Requirements for the handling of hazardous waste are established in paragraphs 3, 4 of Art. 14 of Law No. 89-FZ.

Objects subject to water tax are listed in paragraph 1 of Art. 333.9 of the Tax Code of the Russian Federation. The tax is levied on the following types of water use: water intake from water bodies; use of the water area of water bodies, with the exception of wood alloy in rafts and purses; use of water bodies without water intake for hydropower purposes; the use of water bodies for the purpose of floating wood in rafts and purses.

The following are not recognized as objects of taxation by the water tax: water intake from water bodies for irrigation of agricultural land (including meadows and pastures), irrigation of horticultural, gardening, summer cottages, land plots of private subsidiary plots of citizens, for watering and maintenance of livestock and poultry that are owned by agricultural organizations and citizens.

BASEMENT - FOR INFORMATION

Taxpayers of the water tax in accordance with Art. 333.8 of the Tax Code of the Russian Federation recognizes, in particular, organizations that carry out special and (or) special water use in accordance with the legislation of the Russian Federation.

Organizations that use water on the basis of water use agreements or decisions on the provision of water bodies for use, respectively concluded or adopted after the entry into force of the Water Code of the Russian Federation, are not recognized as taxpayers.

As noted in the letter of the Ministry of Finance of Russia dated 01.01.2001 No. /14, in accordance with the Water Code, which was in force until January 01, 2007, the regulatory legal acts adopted in its development, and the Law of the Russian Federation dated 01.01.2001 No. 2395-1 "On subsoil » special and (or) special water use was carried out exclusively on the basis of a license. At the same time, the use of surface water bodies was carried out on the basis of a license for water use and a contract for the use of water bodies, issued and concluded in accordance with the provisions of the Water Code of the Russian Federation, and the use of groundwater bodies - on the basis of a license for the use of subsoil for the extraction of groundwater, issued in accordance with with the requirements of the Law "On Subsoil".

Thus, until January 1, 2007, water tax payers were organizations and individuals that used water bodies on the basis of the said licenses.

GOOD TO KNOW

The Water Code of the Russian Federation, which came into force on January 1, 2007, abolished the licensing system for the use of surface water bodies.

According to Art. Art. 9–11 of the VK RF, the right to use surface water bodies is acquired on the basis of a water use agreement or a decision to grant water bodies for use, i.e., within the framework of contractual civil legal relations. In accordance with Art. 20 of the Civil Code of the Russian Federation for the use of a water body on the basis of an agreement, a non-tax fee is charged. In this regard, paragraph 2 of Art. 12 of the Federal Law of 01.01.2001 No. 73-FZ Art. 333.8 of the Tax Code of the Russian Federation was supplemented with a clause according to which organizations and individuals engaged in water use on the basis of water use agreements or decisions on the provision of water bodies for use, respectively concluded and adopted after the entry into force of the RF VC, are not recognized as payers of water tax.

However, it should be noted that these provisions of the VK RF and the RF Tax Code refer to the use of surface water bodies. As for the use of underground water bodies, after the entry into force of the RF VC normative base collection of water tax in relation to such water use has not changed, since on the basis of Part 3 of Art. 9 of the Civil Code of the Russian Federation, individuals and legal entities acquire the right to use underground water bodies on the grounds and in the manner established by the subsoil legislation.

Thus, the use of underground water bodies is subject to water taxation, and water users engaged in this type of water use are payers of water tax in accordance with Ch. 25.2 "Water tax" of the Tax Code of the Russian Federation on the basis of licenses for the right to use subsoil for the purpose of extracting groundwater, issued both before January 01, 2007, and after this period.

BASEMENT - FOR INFORMATION

According to Art. 10 of the Law "On Subsoil" subsoil plots for the extraction of groundwater are provided for use for a certain period - up to 25 years.

The provision of subsoil for use is formalized by a permit in the form of a license, which includes a form with the State Emblem of the Russian Federation in the established form, as well as text, graphic and other applications that are integral integral part licenses and defining the basic conditions for the use of subsoil (Article 11 of the Law "On Subsoil"). The regulation on the procedure for licensing the use of subsoil was approved by the Resolution of the Supreme Council of the Russian Federation dated 01.01.2001 No. 3314-1.

The form of the license form for the use of subsoil is given in Appendix 4 to the Administrative Regulations of the Federal Agency for Subsoil Use for execution state functions for the issuance, execution and registration of licenses for the use of subsoil, the introduction of amendments and additions to licenses for the use of subsoil plots, as well as the renewal of licenses and acceptance, including upon submission Federal Service on supervision in the field of nature management and other authorized bodies, decisions on early termination, suspension and restriction of the right to use subsoil plots. The named document was approved by the order of the Ministry of Natural Resources of Russia dated 01.01.2001 No. 315.

The object of taxation by water tax in accordance with paragraphs. 1 p. 1 art. 333.9 of the Tax Code of the Russian Federation recognizes, in particular, such a type of use of water bodies as water intake from water bodies.

From the provisions of the RF VK it follows that water intake is the withdrawal of water from water bodies. As we noted at the very beginning of the article, water bodies are divided into surface and underground, while groundwater bodies include groundwater basins and aquifers. The boundaries of groundwater bodies are determined in accordance with the subsoil legislation, which follows from Art. 5 VK RF.

Water bodies are used for the purposes of drinking and domestic water supply, and for these purposes, surface and underground water bodies protected from pollution and clogging, the suitability of which for these purposes is determined on the basis of sanitary and epidemiological conclusions, should be used. The procedure for using underground water bodies for the purposes of drinking and domestic water supply is established by the subsoil legislation (Articles 37, 43 of the RF VC).

When water is withdrawn, the tax base is determined as the volume of water withdrawn from the water body for the tax period, which follows from paragraph 2 of Art. 333.10 of the Tax Code of the Russian Federation. The tax period for water tax is a quarter (Article 333.11 of the Tax Code of the Russian Federation).

The volume of water withdrawn is determined based on the readings of water meters, reflected in the log of primary accounting for water use.

In the absence of water measuring devices, the volume of water taken is determined based on the operating time and productivity technical means. If it is impossible to determine the volume of water based on the operating time and productivity of technical means, the volume of water taken is determined based on water consumption rates.

Water intake units are equipped with water measuring equipment, water meters, so when taking water from underground sources the volume of water withdrawn should be determined according to the readings of water meters, reflected in the logbook of water use.

The tax rates at which the water tax is calculated are determined by Art. 333.12 of the Tax Code of the Russian Federation, according to paragraph 3 of which the water tax rate for water abstraction from water bodies for water supply to the population is set at 70 rubles. for 1 thousand cubic meters m of water taken from the water body.

So, as the analysis of Art. 333.12 of the Tax Code of the Russian Federation, in relation to water intake carried out for water supply to the population, the lowest tax rate has been established, which can rightly be applied by housing and communal services organizations that supply water to the population.

The position of the regulatory and judicial authorities on the application of the tax rate of 70 rubles. for 1 cu. m of water

As stated in the letter of the Ministry of Finance of Russia dated 01.01.2001 No. /24, water tax payers when taking water from groundwater bodies that have the right to apply the specified water tax rate can be recognized, in particular, organizations that take water from groundwater bodies to on the basis of a license for the use of subsoil for the extraction of groundwater, indicating the intended use of the extracted groundwater (water use for the purposes of drinking and household water supply of the population (water supply of the housing stock)) and the permitted (maximum permissible) volume of water withdrawn from the groundwater body. This rate is applied to the volumes of water withdrawn from a water body that is actually used for water supply to the population.

If the license for the use of subsoil for the extraction of groundwater does not indicate the intended use of the withdrawn water or when using water bodies without a license issued in the prescribed manner (if obtaining one is provided for by law), water tax is paid at the rates established by paragraph 1 of Art. 333.12 of the Tax Code of the Russian Federation.

The implementation of water use without a license during the period of reissuance of a water use license (provided that the relevant documents are sent for reissuance before the expiration of the previous license) is not a violation of the water use rules.

The judiciary does not agree with this opinion of the Ministry of Finance of Russia, which is confirmed by a number of court decisions.

During the audit, the tax authority revealed non-payment of water tax by the housing and communal services organization due to the unlawful application of the water tax rate in the amount of 70 rubles. for 1 thousand cubic meters m of water for water supply to the population if the organization does not have a license for the right to use water. According to the tax authorities, the housing and communal services organization should have calculated the tax at the rate established by paragraph 1 of Art. 333.12 of the Tax Code of the Russian Federation.

As follows from the resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated January 1, 2001 No. A / 8, the court rightfully rejected the arguments of the tax authority that in the absence of a license for water use, the taxpayer is not entitled to apply a preferential tax rate. Chapter 25.2 of the Tax Code of the Russian Federation does not contain norms obliging a taxpayer who takes water from water bodies for water supply to the population in the absence of a license for water use to pay tax at the general rate.

Now a few words about water losses. The tax authorities, having checked the correctness of the calculation of taxes by the taxpayer, additionally charged the amount of water tax, the basis for which was the conclusion that the rate of 70 rubles. for 1 thousand cubic meters m is used only for the purpose of water supply to the population based on the volume of water sold, excluding water losses during the transfer of water to the population. In turn, according to the tax authorities, losses are taxed at the rates established by paragraph 1 of Art. 333.12 of the Tax Code of the Russian Federation. Disagreeing with this decision of the tax authority, the organization went to court.

The court satisfied the organization's demand to invalidate the decision of the tax authority, while in the decision of the FAS North Caucasus District No. F08-7518/2008 dated 01.01.2001 indicated that when water is withdrawn, the tax base is determined as the volume of water withdrawn from a water body during the tax period. At the same time, the volume of water taken from the water body is determined on the basis of the readings of water meters, reflected in the log of primary accounting for water use.

It follows from the above norms that the total tax base for water tax is determined as the sum of the volumes of water withdrawn during the tax period for water supply to the population and for other needs. The court concluded that the tax base is determined and the tax rate is set based on the volume of water taken from water bodies, and not delivered to consumers, i.e., taking into account water losses that occur during its intake, treatment and delivery. Within the meaning of paragraph 3 of Art. 333.12 of the Tax Code of the Russian Federation, the preferential water tax rate applies to all volumes of water withdrawn for water supply to the population, and not to the volumes of water actually consumed by the population.

Calculation of water tax in accordance with Art. Art. 333.10 and 333.12 of the Tax Code of the Russian Federation assumes taking into account the purpose of water intake from the source, and not the volume of actually sold water.

The provision of paragraph 2 of Art. 333.12 of the Tax Code of the Russian Federation, which establishes a fivefold increase in the tax rate for water abstraction in excess of the established limits, does not apply to the tax rate determined by clause 3 of the named article. This was reported back in 2005 by the Federal Tax Service of Russia in a letter dated 01.01.2001 No. 21-3-05 / 32. In particular, the letter says that when water is withdrawn in excess of the established quarterly (annual) water use limits for water supply to the population, a five-fold increase in the tax rates of the water tax, Ch. 25.2 of the Tax Code of the Russian Federation is not provided. This position of the tax authorities is also confirmed by judicial practice. In particular, the resolution of the Federal Antimonopoly Service of the Moscow District dated January 1, 2001 No. KA-A states that the payment for excess water use is established by clause 2 of Art. 333.12 of the Tax Code of the Russian Federation only for water users applying the rates established by paragraph 1 of Art. 333.12 of the Tax Code of the Russian Federation. The Tax Code of the Russian Federation does not provide for an increase in the tax rate for excess water use for water supply to the population.

Housing and communal services organizations that take water from underground sources for water supply to the population independently calculate the amount of tax, which is determined as the product of the tax base (the volume of water taken according to the readings of water metering equipment) and the tax rate (70 rubles per 1 thousand cubic meters of water) ( article 333.13 of the Tax Code of the Russian Federation).

The amount of tax is payable at the location of the object of taxation no later than the 20th day of the month following the expired tax period (Article 333.14 of the Tax Code of the Russian Federation).

Within the same period, i.e., within the period established for the payment of tax, a tax declaration must be submitted to the tax authority at the location of the object of taxation. If the housing and communal services organization is classified as the largest taxpayer, then the tax return should be submitted to the tax authority at the place of registration as the largest taxpayers.

Example 5

Let's give an example of calculating water tax for a housing and communal services enterprise.

Actually taken water - 10,000 m3, including:

For enterprises - 3000 m3, limit - 3000 m3;

For the population - 7000 m3, limit - 50,000 m3.

360 rub. x 3 \u003d 1080 rubles. – for enterprises;

70 rub. x 7 \u003d 490 rubles. - for the population.

Total: 1080 + 490 = 1570 rubles,

360 rub. - payment for 1 thousand m3 for enterprises, 70 rubles. - payment for 1 thousand m3 for the population.

The coefficient of environmental significance of the region - until recently, a mandatory coefficient taken into account when calculating environmental payments. Its value depended on federal district where the enterprise operates, as well as from the place of waste disposal. If the enterprise was located on the shore of a reservoir (river, sea), and waste was dumped into the water, then when calculating environmental payments, the coefficient of significance of the region depended on the territorial location relative to the water. If the enterprise used soil or air as a place to store waste, then it was necessary to apply the indicator for this environment.

The norms by which the coefficients of the ecological significance of the region were determined (these are the Decree of the Government of the Russian Federation of June 12, 2003 N 344 and the Decree of the Government of the Russian Federation of November 19, 2014 N 1219) were canceled from September 22, 2016. Now entrepreneurs must use the provisions of Decree of the Government of the Russian Federation of September 13, 2016 N 913. This document sets out specific rates of payment for negative environmental impact and an additional coefficient to them, which is applied only in exceptional cases.

The annex to the resolution indicates the rates of payment for 1 ton of pollutants (production and consumption waste) for the next three years - 2016 - 2018. At the same time, they differ depending on where the waste is discharged - into the atmosphere or into water. In addition, the rates of payment for the disposal of production and consumption wastes according to their hazard class are additionally specified.

As for the additional coefficient, it must be applied when calculating environmental payments only if waste is emitted in territories or objects under special protection in accordance with federal laws. In this case, organizations should use a factor of 2.

When calculating payments to users of natural resources, it is important to remember that the Federal Law of January 10, 2002 N 7-FZ introduces additional coefficients to encourage legal entities and individual entrepreneurs to take measures to reduce the negative impact on the environment:

0 - when placing waste of the V hazard class of the extractive industry by laying artificially created cavities in rocks during the reclamation of land and soil cover;
0.3 - when placing production and consumption waste generated in their own production, within the established limits for their placement at waste disposal facilities owned by a legal entity or individual entrepreneur on the basis of ownership or other legal grounds and equipped in accordance with established requirements;
0.5 - when placing waste of IV, V hazard classes, which were formed during the disposal of previously placed waste from the processing and mining industries;
0.67 - when placing waste III class hazards that have formed in the process of neutralization of waste of II hazard class;
0.49 - when placing waste of hazard class IV, which was generated in the process of neutralization of waste of hazard class III;
0.33 - when placing waste of hazard class IV, which was formed in the process of neutralization of waste of hazard class II.

If you have any difficulties when calculating environmental payments, we recommend that you contact the regional Office of the Federal Service for Supervision of Natural Resources (Rosprirodnadzor) and clarify which additional coefficients should be used if a specific business activity is being conducted.

Conventions

OS - environment

pollutant

API – air pollution index: low (<5), повышенный (5-6), высокий (7-13), очень высокий (>13)

PG - combustion products

PCDC/PCDF - polychlorinated dibenzo(p)chlorodioxins / polychlorinated dibenzochlorofurans

Emergency - emergency

EB - environmental safety

- coefficient of the ecological situation and the ecological significance of the state of atmospheric air

and – average annual gross emissions of pollutants into the atmosphere from stationary and mobile sources, respectively, t/year

– total mass of pollutant emissions into the atmosphere from stationary and mobile sources, t/year

is the mass of the release of the i-th pollutant into the atmosphere from stationary and mobile sources, t/year

, , - specific indicators of atmospheric pollution by stationary and mobile sources, separately and together (mass of emissions into the atmospheric air per person and per hectare), t/person, t/ha

– mass of emissions of combustion products, t (kg, mg)

is the annual mass of all emissions of combustion products from fires in housing, t pg / year

- specific emission of combustion products per person per year, t pg / person.

– specific emission of combustion products per 1 ha of pollution zone during fires, t pg/ha

– specific gravity of the i-th combustion product in the composition of emissions from fires, t pg / t h (Table 6 of the Appendix)

and - maximum allowable concentrations of the i-th pollutant in the atmospheric air: average daily and maximum one-time, respectively, mg / m 3 (Table 1 of the Appendix)

– background concentration of the i-th pollutant in the atmospheric air locality, mg / m 3 or units. MPC

- concentration of the i-th combustion product in the composition of emissions from fires, mg / m 3

- mass of the j-th material (substance) in the composition of the combustible load, kg gn / m 2 (t gn / ha)

- specific gravity of the entire combustible load, kg gn / m 2 (t gn / ha)

μ - the proportion of materials and substances in the composition of the combustible load

- specific gravity of the entire burnt load, kg gn / m 2 (t gn / ha)

- the amount of all materials burned in one fire in the residential sector, t h / fire.

- the volume of combustion products formed during the combustion of 1 t of combustible load, m 3 / t h

η - coefficient of completeness of combustion

c – population density, person/ha

n all 10 -3 - the number of all fires per 10 3 people in Nth populated paragraph

n victims all amp. 10 -5 - the number of victims in the calculation of 10 5 people in the N-th settlement, (10.1-12.4) / 10 5, per victim / person. year)

- the estimated number of all fires in the settlement, fire / year (Table 2 "Tasks")

– estimated number of house fires, fire/year

- the actual number of all fires in the settlement, fire / year (Table 2 "Tasks")

- the actual number of fires in housing, fire / year

S - area of the settlement, km 2 (ha)

- average fire area, m 2

is the average area of the contamination zone around the fire, ha

- the area of the pollution zone during fires in housing per year, ha / fire year

Z - the number of inhabitants of the settlement, people / year

- the absolute number of deaths from all types of diseases, people / year

- the relative number of deaths per 10 3 people from all types of diseases, people / year

- the relative incidence of residents of the settlement per 10 3 people. (including ), person/year

- the actual number of victims (dead) in fires, people / year

– estimated number of victims (dead) in fires, people/year

- the estimated number of victims of fires in housing, people / year

- the number of deaths in fires in the residential sector due to environmental reasons people / year

- the number of people who found themselves in the zone of pollution by combustion products during fires in housing per year people / year

- the potential number of people who fell ill from poisoning during fires in housing per year, people / year

- the risk of death from all diseases of residents per year

– the risk of human death due to environmental causes from all diseases

- the risk of all diseases per year

– the risk of all diseases due to environmental reasons per year

– risk of respiratory diseases for environmental reasons per year

– risk of death from all causes in fires per year

– risk of death due to environmental causes in fires per year

- the risk of diseases for environmental reasons during fires per year

– risk of respiratory diseases for environmental reasons during fires per year

– environmental and economic damage from atmospheric pollution by emissions from stationary sources and / or transport in normal situations

- environmental and economic damage from air pollution by emissions from fires

Specific economic damage from emissions of pollutants into the air, rub./t

K a - accident rate equal to 25

The coefficient of the ecological situation and the state of the atmosphere

Glossary

Favorable OS– environment, the quality of which ensures the sustainable functioning of natural ecological systems, natural and natural-anthropogenic objects.

harmful substance – chemical compound causing, upon contact with the human body, deviations in the state of health, diseases in the process of work and in the long term (GOST 12.1.007-76).

Harm to the environment- a negative change in the environment as a result of its pollution, which entailed the degradation of natural ecological systems and the depletion of natural resources.

toxic substance- a chemical compound that causes disturbances in metabolic processes.

OS pollution- the supply of matter and (or) energy, the properties, location or quantity of which have a negative impact on the environment (Federal Law of the Russian Federation of January 10, 2002 No. 7-FZ "On Environmental Protection").

Pollutant- a substance or mixture of substances, the amount and (or) concentration of which exceed those established for chemical substances, including radioactive, other substances and microorganisms, standards and have a negative impact on the environment (Federal Law of the Russian Federation of January 10, 2002 No. 7-FZ “On Environmental Protection”).

OS quality- the state of the environment, which is characterized by physical, chemical, biological and other indicators and (or) their combination (Federal Law of the Russian Federation of January 10, 2002 No. 7-FZ "On Environmental Protection").

- concentration that does not have a direct or indirect harmful effect on a person indefinitely (throughout life), mg / m 3.

The injured, the dead. The number of dead and injured is understood as the number of people who died or suffered damage to their health as a result of an emergency (Decree of the Government of the Russian Federation of May 21, 2007 No. 2640).

health risk- the probability of development of a threat to human life or health or a threat to the life or health of future generations, due to the impact of environmental factors.

The risk is individual– assessment of the probability of developing an adverse effect in the exposed individual; for example, the risk of developing cancer in one individual in 1000 exposed to a carcinogen (risk of 1 in 1000 or 1 x 10 -3). When assessing risk, as a rule, the number of cases of health disorders that are additional to the background is estimated. most diseases associated with environmental exposure occur in the population even in the absence of the analyzed impact (eg cancer).

Environmental Safety (EB) - a set of actions, states, processes that do not directly or indirectly lead to vital damage (or threats of such damage) inflicted on the natural environment, individuals, humanity (Reimers N.F. Nature management: a reference dictionary).

Environmental Safety– the state of protection of the natural environment and vital human interests from the possible negative impact of economic and other activities, emergencies natural and man-made nature, their consequences.

Environmental standards:

medical (sanitary and hygienic) - characterize the level of threats to human health (MPC, MPC, LC, LD, size of the SPZ);

technological - set limits on the impact on the environment and must ensure the safety of life during the normal operation of technical facilities (PDS, MPE, EVS, VSS);

scientific and technical - characterize the ability of control tools to detect the actual level of physical and chemical contamination of biological objects and environment.

Consequences of an accident or fire- the number of victims from among those living or working in the territory adjacent to the facility where activities are carried out using fire-explosive substances and hazardous chemicals or transportation of these substances by pipeline transport.

Classification of risk levels ("Sanitary and epidemiological rules and regulations" (SanPiN of the Ministry of Health of Russia, Moscow, 2003) *

Coefficient of environmental situation and environmental significance

atmospheric air conditions ( To e a)

Region of the Russian Federation	Name of republics, regions, territories
Northern	Rep. Karelia, Komi; Arkhangelsk, Vologda, Murmansk region, Nenets Autonomous Okrug	1,4
Northwestern	Leningrad, Novgorod, Pskov, Kaliningrad regions; St. Petersburg	1,5
Central	Bryansk, Belgorod, Vladimir, Voronezh, Ivanovo, Kaluga, Kostroma, Kursk, Lipetsk, Moscow, Nizhny Novgorod, Orel, Ryazan, Smolensk, Tambov, Tver, Tula, Yaroslavl regions.	1,9
Moscow and cities of the Moscow region*	2,28
Volga-Vyatka	Nizhny Novgorod, Kirov region; Rep. Mari El, Mordovia, Chuvash Republic	1,1
Central Black Earth	Belgorod, Voronezh, Kursk, Lipetsk, Tambov regions.	1,5
Volga region	Ulyanovsk, Samara, Saratov, Volgograd, Astrakhan, Penza regions; Rep. Tatarstan, Kalmykia,	1,9
North Caucasian	Krasnodar Territory, Stavropol Territory, Astrakhan, Volgograd, Rostov Regions; Rep. Adygea, Dagestan, Kabardino-Balkaria, Karachay-Cherkessia, North Ossetia-Alania; Ingush, Chechen	1,6
Ural	Sverdlovsk, Tomsk, Chelyabinsk, Tyumen region, Khanty-Mansiysk, Yamalo-Nenets Autonomous Okrug	2,0
West Siberian	Kemerovo, Kurgan Novosibirsk, Omsk, Tomsk regions; Altai region, rep. Altai	1,2
East Siberian	R. Buryatia, Tyva, Khakassia, Irkutsk, Chita region, Krasnoyarsk region, Buryat AO, Taimyr AO,	1,4
Far Eastern	R. Sakha (Yakutia), Primorsky, Khabarovsk Territory, Amur, Kamchatka, Magadan, Sakhalin Regions; Jewish Autonomous Region, Koryaksky, Chukotka Autonomous Regions	1,0

Note.When pollutants are released into the atmospheric air of cities, it is applied with an additional coefficient of 1.2.

Specific economic damage (U sp., rub./t) from environmental pollution