Coefficients to the emission fee rate. Coefficient of ecological significance of the region. Harmful effects on the environment, species

Last year the legislation on payment for negative impact on environment(NVOS). The calculation procedure, the form of the declaration and the procedure for its submission have been changed. Read how to calculate the fee for negative environmental impact for 2017.

Fee for NVOS: general information

Organizations and entrepreneurs whose business provides Negative influence on the environment, transfer the fee for the environmental impact assessment to the budget. The legislation provides for the following types negative impact:

• Harmful emissions into the atmosphere,
• Polluting discharges into water bodies,
• Storage or burial of harmful and (or) hazardous waste.

note

Do not confuse the fee for an environmental assessment with an environmental fee (approved by Decree of the Government of the Russian Federation of April 9, 2016 No. 284), these are different payments.

Changes 2017

In 2017, changes related to payments for “negative” came into force:

• Quarterly calculations for contributions for the NVOS have been cancelled, but quarterly payments remain,
• The amount of payment for polluting impact has been increased,
• The inflation coefficient has been increased; in 2017 it is assumed to be 2.67.

Let's figure out who should pay for harmful emissions for 2017 and how.

Let's look at an example of calculating payments for pollution.

Example

Teplodar LLC is located in a special natural area - Caucasian mineral waters. The enterprise produces emissions in atmospheric air from one source of pollution: chimney.

List of emitted substances:

We calculate the fee for NVOS:

0.225*93.50 + 0.431*138.80 + 0.040*108.00 = 85.18 rub.

Since the enterprise is located in a resort area, we apply an increasing factor of 2:

85.18 * 2 = 170.36 rubles.

Payment adjustments

In some cases, it is possible to reduce the amount of payment for harmful emissions (clauses 23-25 ​​of the Rules approved by Resolution No. 255-FZ):

• After the deadlines determined by plans to reduce harmful emissions,
• If the best technologies are used to reduce negative impacts,
• The amount of costs for the implementation of measures to reduce NVOS.

Transfer of payments for negative environmental impact for 2017

Payers transfer advance payments during the year and the remaining amount at the end of the year.

Advance payments

Please transfer advances by the 20th day of the month following the reporting quarter:

The quarterly payment amount is determined as ¼ of the annual payment amount.

note

Firstly, small and medium-sized enterprises do not have to pay advance payments, but only pay the total amount at the end of the year.

Secondly, payments for tax assessments are not taxable, so the date transfer rule does not apply to them. If the payment deadline falls on a weekend or non-working holiday, it is safer not to postpone the payment to the next working day.

Details and BCC for payments for negative environmental impact for 2017

Transfer payments to the bank details of the territorial bodies of Rosprirodnadzor. You can find out the details on the Rosprirodnadzor website (http://rpn.gov.ru/). At the top of the site, indicate your region, then in the “Users of Natural Resources” section, find details and samples of filling out payment orders for your region.

Transfer the fee to the following KBK:

Declaration on fees for negative environmental impact 2017

The declaration form was approved by the Order of the Russian Ministry of Natural Resources dated January 09, 2017. No. 3.

Deadline for submitting the declaration for 2017

In 2017, quarterly payments were cancelled, leaving only the year-end declaration. The deadline for submitting the declaration for 2017 is March 10, 2018.

note

Payments for tax assessments are non-tax, so the rule for postponing dates does not apply to them if the payment deadline falls on a weekend or non-working holiday.

The deadline for filing the 2017 return (March 10, 2018) falls on Saturday. March 8 and 9, 2018 will be holidays non-working days. It is safer to report before March 7th to avoid penalties for being late.

Procedure for submitting a declaration for 2017

Send the declaration to the territorial bodies of the Federal Service for Supervision of Natural Resources (Rosprirodnadzor).

Attach the following documents to the report:

• Confirming the authority of the representative of the organization, if the declaration is submitted not by the manager, but by an authorized person,
• Confirming expenses for reducing harmful emissions, if the payer has reduced the amount of the fee for these expenses.

On its official website, Rosprirodnadzor provides access to electronic services with which you can prepare reports.

How to submit a return for 2017

By general rule the declaration is sent via electronic channels from personal account payer on the website of Rosprirodnadzor (https://lk.fsrpn.ru). But there are two exceptions to this rule:

• If the fee at the end of the year is 25,000 rubles or less, then the payer has a choice of how to send the reports: via electronic channels or in paper form with an electronic copy attached, for example, on a flash drive,
• If the payer does not have the technical ability to send the report via electronic channels (for example, there is no digital signature or Internet connection), the report can only be submitted in paper form.

Where to send the declaration for 2017

Report to the location of the facility that has a harmful effect or to the location of waste disposal.

If an enterprise has several polluting facilities located in different constituent entities of the Russian Federation, then it is necessary to report separately in each region.

If several polluting sites are located in the same region, submit one declaration.

Composition of the declaration on payments for the tax assessment for 2017

The declaration includes the following sections:

• Title page,
• Calculation of the fee for the NVOS,
• Calculation of payment for air emissions from stationary facilities,
• Calculation of payment for emissions from flares before exceeding the maximum permissible concentration,
• Calculation of payment for emissions from flares when MPCs are exceeded,
• Calculation of fees for water pollution,
• Calculation of amounts for the disposal of industrial waste,
• Calculation of amounts for the disposal of municipal waste.

You do not need to fill out all sections, but only those corresponding to the types of harmful emissions produced by the organization.

Prepare the declaration using software. Sew the printed report and seal it, unless the organization refuses to use it. Page numbering is continuous, starting from the title page.

Title page

On title page indicate information about the payer of contributions for the IEE:

• Name of the organization or full name of the individual entrepreneur,
• TIN and checkpoint (if the declaration is submitted by an individual entrepreneur, leave the checkpoint empty),
• Legal address of the organization,
• Full name of the manager and chief accountant.

On the title page, indicate the date the declaration was prepared. The report is signed by the head of the organization and Chief Accountant. The seal is affixed if the organization has not abandoned its use.

The bottom part of the sheet is intended for marks from the regulatory authority; do not fill it out.

Calculation of the amount of fees to be included in the budget

The second sheet of the declaration contains a calculation of the total amount of fees to be transferred to the budget. If an organization has several polluting facilities in different municipalities, then fill out this section separately for each education.

In this section, indicate the total values ​​for types of pollution calculated in the relevant sections. Separately indicate the amounts of contributions for emissions within the MPC and limits, as well as payments for above-limit and beyond-limit emissions.

When calculating the final payment, take into account advance payments if you paid them during the year. Enter the amount of advances in lines 140 – 144.

Section 1: Calculation of air pollution charges

In section 1, provide the calculation of payments for air pollution from stationary installations. Provide details of each polluting facility:

• Name and legal address of the organization,
• Emission permit details harmful substances,
• Name of the source of pollution,
• OKTMO at the location of the source of harm,
• Data on the volume of emissions, harmful substances, rate and amount of payment for emissions.

To calculate fees for flare emissions, separate sections 1.1 and 1.2 are allocated

Sections 2 and 3 are completed in the same way as section 1:

• Section 2 is filled out by organizations polluting water bodies,
• Section 3 is completed by operators of solid industrial waste disposal,
• Section 3.1 is intended for municipal solid waste disposal operators.

In each section, payers indicate each facility that is a source of harmful emissions. For each such object, please indicate:

• Name and address of location,
• Types and volumes of harmful substances emitted,
• The rate of payment for pollution and the total amount of payment.

Responsibility

Payments for harmful emissions are non-tax, therefore, for late or failure to submit a declaration, officials will not be able to bring the company to tax liability or block the current account.

However, they can be held administratively liable; Article 8.5 of the Code of Administrative Offenses provides for fines:

• From 3000 to 6000 rubles. – for officials (manager and chief accountant) or entrepreneurs,
• From 20,000 to 80,000 – for legal entities.

Participants in production in any case apply harm to the environment. Today it is no secret to anyone that the environment is important for the survival of all humanity, therefore new technologies are being actively created to minimize damage to nature. To finance such research at the state level, environmental payments to the budget are needed.

Continuous production worsens the environmental situation and reduces Natural resources, poses a threat to environmental safety. Therefore, harmful production is carried out on the principles of payment for the use of natural resources, compensation for the negative impact on nature, and protection of the human right to a clean environment.

The types of harm caused by the activities of enterprises to nature, and compensation for it, are prescribed in a number of legal provisions and acts of the Russian Federation.

Environmental taxes, fees is a common name for payment for damage to the environment by industrial activities. Correctness of payment and correctness of environmental fees controlled by Rosprirodnadzor.

Purpose of tax collection– is the conservation of nature, financing projects to restore nature damaged by human intervention. Amount of compensation to date insufficient to carry out effective programs for the protection and restoration of natural resources and the environment.

Also, funds collected in the form of environmental payments, not enough to introduce new advanced technologies to avoid negative influence. The levy for damage to the environment is sent to the federal and local budgets. Another purpose of environmental payments is to stimulate producers as much as possible more rational use of natural resources and cause the least harm to nature.

The legal basis for nature protection is a number of regulations, for example, Federal Law No. 7. The law defines types of negative impacts on nature:

• damaging the air;
• causing damage to the bowels of the earth;
• disposal of waste from economic activities;
• causing harm through physical impact (noise, heat).

The following environmental actions are subject to compensation:

• emissions of chemicals and toxic substances into the air;
• pollution of underground and groundwater;
• disposal of waste from hazardous economic activities.

Who pays it

There is no clear definition of the payer in the regulations environmental fee. Regulatory acts indirectly speak of fee payers as participants in production activities.

To determine payment amount, need to:

volume of pollution * tax rate

If an enterprise emits several types, then it is necessary to carry out calculations for each of them. The final tax amount is the sum of all indicators of substance emissions, namely, pollution within the limits of a certain norm, pollution in excess of the norm, but within the limits of the limit, and emissions in excess of the limit.

The calculation of the tax amount for negative environmental impact is based on three indicators: rate, weight of goods and recycling standard. The calculation formula is to multiply these indicators together.

The recycling standard for most products is 0. However, this does not exempt the company from submitting reports. The specifics of rates can be found in Decree of the Government of the Russian Federation No. 284 dated 04/09/2016.

Example. Conducted tax calculations for a company producing cardboard containers and paper. The recycling rate for 2017 is 10 at a rate of 2,378 rubles per 1 ton of waste. At the same time, the company has 3 tons of waste.

In 2018, the company is required to pay tax in the amount of:

2378 * 10 * 3 = 71,340 rubles

Payment deadline if advance payments are available

Taxes need to be paid no later than the 20th of the month, following the reporting period. Payment of the environmental fee is made once per quarter at the location of the stationary source of pollution or at the place of registration if the source is a movable object.

The deadlines for making payments are determined by Rostekhnadzor Order No. 557 dated 06/08/2006 “On establishing deadlines for paying fees for negative impacts on the environment.”

Violation of deadlines for payment of tax, its timeliness and incomplete payment of tax is punishable by an administrative fine. At the same time, the head of the enterprise personally pays a fine in the amount of 3,000 to 6,000 rubles, and an enterprise (legal entity) - from 50,000 to 100,000 rubles.

To avoid a fine in 2019, you need to pay the tax and provide report due April 15, 2019. The reporting period is taken for the entire year 2018.

Tax reporting

The tax payment report must be submitted using the approved form of Order No. 204 Federal Service for Environmental, Technological and Nuclear Supervision dated April 5, 2007.

The order contains a form and calculation sheets for each type of release of harmful substances. Enterprises use those parts of the form that relate directly to their activities.

The report is submitted to single copy. There are paper and electronic options for submitting the report. The electronic version of reporting is relevant for enterprises that pay more than 50,000 rubles.

It should be noted that the issues of paying environmental tax have many controversial issues. the main problem– this is the absence of a single regulatory document that provides clear answers to questions regarding tax. Regulations must have a clear structure and consistent instructions. Otherwise, tax collection is characterized by legal uncertainty, which runs counter to the principles of the entire taxation system.

In our country, at the legislative level, the obligation to compensate for damage caused to nature and the environment is established. economic activity. Such compensation is a fee for negative environmental impact (NEI). Let's look at the procedure for paying it.

Fee for NVOS in 2017

Not every environmental impact is considered harmful for the purposes of calculating the corresponding contribution in 2017. The obligation to pay this contribution directly depends on the type of harmful impact.

Current legislation requires compensation for environmental damage in the form of the payment in question in the following cases:

• in case of air pollution from stationary sources;
• when water is polluted by dumping waste, etc.;
• when storing and removing waste.

The legislation also provides a list of persons obligated to pay this fee.

This responsibility falls on the shoulders of organizations and private merchants that pollute the environment on the territory of our country (with the exception of owners of pollution facilities of the last category in terms of harmfulness), as well as regional operators engaged in waste removal activities.

To calculate the fee for the tax assessment in 2017, the payer needs to know:

• the amount of environmentally polluting waste for a specific period;
• hazard class of such waste;
• permitted emission standards;
• limits on the amount of waste.

This information is reflected by the payer during the mandatory declaration regarding the payment for the tax assessment (the declaration for the current year must be completed before March 13, 2018).

Calculation of fees for NVOS in 2017

To correctly calculate the fee, the payer should multiply the amount of environmentally polluting waste (separately for each type) for a specific period by the appropriate rate using established coefficients (see Government Resolution No. 913 of September 13, 2016). Then you need to add up the digital values ​​for each type of waste.

The state is interested in the use of new environmentally friendly technologies by business entities in production. For this reason, he developed and introduced coefficients that affect the size of the fee, the values ​​of which vary from zero to one hundred.

The amount of the fee can be reduced by the amount of expenses that the payer incurred while implementing measures to minimize harmful influence on ecology. Such expenses must be supported by appropriate documentation.

Paying the fee for the NVOS

Payers are required to pay a fee annually at the location of the facility that has a negative impact on the environment.

As a general rule, payment of the contribution in question for 2017 must be made no later than March 1, 2018.

For entities that do not fall under the criteria of small and medium-sized businesses, mandatory quarterly advance payments are established (no later than the twentieth day of the month following the expired reporting quarter).

Failure to comply with these legal requirements will entail Negative consequences in the form of accrual of penalties for each day of delay. The calculation of penalties will stop only on the date of repayment of the corresponding debt.

The calculation of fees for negative environmental impact in 2017 underwent significant changes. Rates and odds have increased, a new procedure for providing calculations has been established, and much more. At the same time, significant fines for incorrect calculation of fees for environmental pollution and for failure to submit reports have been retained. So how do you calculate your fees in 2017?

Calculation of fees for negative environmental impact, what changed in 2017

In 2017, there were a number of changes regarding the calculation of fees for negative environmental impact:

1. In 2017, there is no need to submit quarterly calculations of environmental pollution fees. Be careful though! Since you will still have to pay a quarterly fee for negative impact on the environment. You are not submitting just the calculation itself.
2. Quarterly payments must be made by the 20th day of the month following the reporting month, with the exception of the fourth quarter of 2017, then you will need to report for the entire year.
3. IN In 2017, fees for negative environmental impact increased
4. In 2017, the inflation rate increased, now it is 2.67

Amount of payment for negative environmental impact in 2017

From January 1 2017 the rates at which production is made have increased The calculation of payment for negative impact on the environment.

Here are just a few changes:

Formula for calculating fees for negative environmental impact in 2017

The calculation of fees for negative environmental impact in 2017 is made using the formula:

1. If the amount of the fee is within acceptable standards, then the formula is as follows:

Standard rate * pollution volumes * additional coefficients

2. If the fee is within the limits, then the formula is as follows:

Limit rate* (limited volume of pollution – volume of pollution within acceptable standards) * additional coefficients.

3. If the amount of payment for pollution exceeds the limits, then it should be calculated as follows:

Limit rate * (actual volume of pollution – volume of limit pollution) * additional coefficients * 5 (or 25).

If the company different kinds pollution, calculations are carried out for each type, and then the results obtained are summarized.

What additional coefficients to use when calculating fees for negative environmental impact in 207

When calculating fees for negative environmental impact in 2017, organizations use the following coefficients:

• Coefficient of environmental significance (each region has its own in terms of atmosphere, soil and water);
• Additional coefficient for special natural areas equal to 2 (which zones: regions of the far north and equivalent regions, protected nature reserves, National parks, resorts, sanatoriums, zones natural Disasters, zones under international conventions);
• The additional coefficient for urban air emissions is 1.2 (if the facility is registered in the city);
• Inflation rates in 2017 – 2.67
• Compliance rate with limit standards for emissions of harmful substances into the environment in 2017:

Responsibility for failure to pay on time for negative impact

In connection with the recognition of the fee as a fiscal fee of a non-tax nature, the practice of charging penalties and fines on the amount of the fee in accordance with the Tax Code is currently recognized by the courts as illegal. However, this does not mean that you can avoid paying for pollution with impunity.

According to Article 8.41 of the Code of Administrative Offenses of the Russian Federation, for failure to pay fees for negative impacts on the environment on time in 2017, officials face a fine of 3,000 to 6,000 rubles, and organizations - from 50 thousand rubles. up to 100 thousand rubles.

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

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

The appendix to the resolution specifies the payment rates for 1 ton of pollutants (production and consumption waste) for the next three years - 2016 - 2018. However, 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 waste according to their hazard class are further clarified.

As for the additional coefficient, it must be used when calculating environmental payments only if waste emissions are carried out in territories or objects under special protection in accordance with federal laws. In this case, organizations should use coefficient 2.

When calculating payments to natural resource users, it is important to remember that Federal Law No. 7-FZ dated January 10, 2002 introduces additional coefficients to encourage legal entities and individual entrepreneurs to take measures to reduce the negative impact on the environment:

• 0 - when placing hazard class V waste from the mining industry by filling artificially created cavities in rocks during land and soil reclamation;
• 0.3 - when placing production and consumption waste that was generated in one’s own production, within the established limits for their placement at waste disposal sites owned by legal entity or an individual entrepreneur on the right of ownership or other legal basis and equipped in accordance with established requirements;
• 0.5 - when placing waste of IV, V hazard classes, which was formed during the disposal of previously disposed waste from the processing and mining industries;
• 0.67 - when placing waste of hazard class III, which was generated during the neutralization of waste of hazard class II;
• 0.49 - when placing waste of hazard class IV, which was generated during the neutralization of waste of hazard class III;
• 0.33 - when placing waste of hazard class IV, which was generated during the 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 what additional coefficients need to be used if specific business activities are carried out.