Compensation is charged for activities harmful to nature. To approve this rule, an appropriate government decree has been adopted. Environmental tax is levied for certain pollution.
The legislative framework
Issues related to environmental protection are regulated in the Federal Law No. 7. During the implementation of any economic activity, a negative impact on nature occurs. According to domestic law, such an impact must be compensated. In accordance with this, a decree was adopted on the procedure for collecting environmental fees. The same document approved deduction rates. Control over the implementation of the act is vested in the Ministry of Taxes and Levies.
Subjects
Who pays the environmental fee? Deductions are not carried out by all business entities. Such an obligation rests only with those who, through their activities, cause real harm to nature while working in the country. It can be not only domestic but also foreign companies, individual entrepreneurs, institutions. The document on the establishment of environmental tax rates is mandatory for execution by these entities, regardless of their legal form and type of ownership.
What are deductions made for?
Payment of the environmental tax is carried out:
- For emissions of polluting compounds into the atmosphere from mobile and stationary objects. The latter are boiler houses, diesel plants, structures and other sources. Mobile are considered to be all types of transport operated by the entity (water and aircraft, cars).
- Discharge of polluting compounds into water bodies. In this case, we are talking, for example, about wastewater from a car wash.
- Soil and subsoil pollution.
- Disposal of consumption and production waste. This refers to landfills and landfills.
- Other adverse effects. For example, an engineering plant makes excessive noise, vibration, etc.
Waste classes
According to them, the tariff for environmental tax is determined. The calculation is carried out according to a special catalog, in which all garbage is systematized according to the aggregate, physical state, origin, level of environmental impact. There are 5 classes of waste:
- 1st class - substances of a very high degree of danger. These include, for example, fluorescent, mercury lamps.
- 2nd grade - a high degree of threat. It includes, for example, lead-acid batteries.
- 3rd class - substances of moderate danger. This category includes oil filters after working out.
- 4th class - low-hazard compounds. It includes unsorted household waste.
- 5th grade - almost non-hazardous substances. These include, for example, paper waste.
It should be noted that all wastes of classes 1-4, inclusive, must have passports. The documentation indicates the properties of the substances, disposal procedure, class, and details of the enterprise. The waste passport must be agreed with the department of Rosprirodnadzor.
Specificity of deductions
Typically, garbage is placed in containers that are installed on the territory of the owner of the facility. According to a certain schedule, these containers are exported. Environmental charges in this case must be paid by the owner of the object. In this case, there is one caveat. For example, the organization acts as the owner of the object, and garbage collection is carried out by a licensed company in accordance with the contract. However, the conclusion of an agreement does not establish a moratorium on environmental charges. When drawing up the contract, the owner of the garbage should be indicated. According to Art. 4, paragraph 2 of the Federal Law No. 89, which regulates the issue of consumption and production waste, the ownership of the garbage can be transferred to another person as part of the transaction (purchase and sale, for example). In this case, the company that takes them out becomes the owner of the waste. Such a condition must be provided for in the contract. If it is not specified in the agreement, then environmental fees become the responsibility of the property owner. This takes place by virtue of paragraph 1 of Art. 4 of the above law. According to its provisions, the ownership of the generated garbage belongs to the owner of the raw materials, materials and other substances during the use of which this waste was generated.
Lease contract
Consider an example. When renting a room, the organization throws garbage that appears in it into containers that are provided by the owner of the area. At the same time, the latter concluded an agreement with a specialized company for waste collection. In such a situation, the correctness of the lease agreement will be of importance. The garbage thrown into the container belonging to the owner will still be considered the property of the company that produced it. In this case, a duty arises to deduct environmental fees from the waste producer. However, the lease agreement may stipulate that waste falling into the territory of the owner of the premises / facility passes, respectively, into his possession. This means that he will already deduct environmental fees. If this condition is not in the agreement, the obligation lies with the garbage producer, that is, the tenant.
Disposal
It represents the possibility of processing an old product for subsequent use in a different quality. When carrying out economic activities at some enterprises, such waste is generated that requires destruction or disposal. For example, food products that have expired are used as feed in animal husbandry. Destruction of goods is necessary if they are not recyclable. Such products include, for example, medicines.
Environmental fee calculation form
Two basic rates are provided for calculating the amounts due:
- Within the limits of acceptable standards.
- Within the approved limits.
Each year, the Federal Law governing the federal budget sets environmental rates for normative deductions, which take inflation into account. In 2014, a correction factor of 2.33 was applied. A coefficient of 1.89 was applied to the norms of deductions. In case of excess limits exceeding the standards, as well as for their absence, the amount is paid with a five-fold increase. This provision formulates the "Procedure for collecting environmental fees" (paragraph 5). The excess limit is the excess of actual discharges, emissions, waste disposal over the formulated limits and standards.
Accounting
Deductions for negative impact on the environment do not act as environmental taxes. In accounting, an expense of this nature is recognized in accordance with paragraph 5 of PBU 10/99 as part of the costs of ordinary activities. For reflection, account 76 is used, where settlements with various debtors and creditors are fixed. In accounting, the following entries are used: DB 26 "General expenses" - Cd 76 "Settlements with different creditors and debtors" - the amount for the negative impact on the environment has been accrued.
In the tax reporting, however, deductions are taken into account in the material costs of paying income tax. The rules by which this is carried out are provided for in Art. 254, paragraph 1, sub. 7 Tax Code. Environmental taxes are taken into account only within the limits and standards. If deductions were made for excess discharges, then they are not included in the costs. The Ministry of Taxes and Levies provides this procedure for enterprises using the simplified tax system.
Responsibility
In the event that environmental fees were not deducted within the time limits established by law, administrative sanctions may be applied to violators. They are provided for in Art. 8.41 Code of Administrative Offenses. In the event of a violation, an appropriate fine is issued. The amount of the amount under this article may be:
- For officials - from 3 to 6 thousand rubles.
- For legal entities - from 50 to 100 thousand rubles.
The decision on the application of administrative sanction may be made no later than one year from the date of the violation. This provision is enshrined in Art. 4.5, part 1 of the Code of Administrative Offenses. For example, if no deductions were made for the 4th quarter of 2012, then the period of bringing to administrative responsibility ended on January 21, 2014 (the deadline for payment and submission of settlement is January 20, 2013). After this date, therefore, nothing can be recovered from the violator. A statement of administrative misconduct that does not meet the specified deadline may be appealed in court or to a higher structure of Rosprirodnadzor.
Failure to submit documentation
If the payer of the fee does not submit the payment on time, he may be held liable under Art. 8.1 CAO. In this case, the subject may also be fined. Its value:
- For officials - from 2 to 5 thousand rubles.
- For legal entities - from 20 to 200 thousand rubles.
Overpayment
If an excessive amount of funds was deducted or the company was not obligated to make payments, but made them, the amount can be returned. To do this, it is necessary to submit updated calculations. Supporting documents should be attached to them. These papers may be copies of an agreement with a specialized company for waste collection, which provides for a clause on the transfer of ownership of the garbage to this organization. Also proving document can be paper confirming that the vehicle for which the environmental tax was paid was under repair.
Importance of deductions
The most negative impact on the environment is affected by agricultural, transport, industrial enterprises. Their impact is noted in all areas of nature management. The technological processes used in these enterprises usually involve the emission of polluting compounds into the soil and water bodies, toxic gases into the air. Without payment of environmental fees, such industrial facilities cannot carry out their activities under the law. In this regard, in such situations there are no questions regarding the need and size of payments. However, these enterprises are not the only polluters. Office companies, which own property or lease machinery, transport, and premises, but do not engage in production, have a negative impact on nature. Nevertheless, they also have waste. This, in turn, also imposes an obligation on them to pay an environmental fee.
Conclusion
The introduction of environmental tax is of great practical importance. In addition to the direct deduction of sums of money, enterprises engaged especially in large industrial sectors are limited in the large-scale deployment of their activities. These limits are set by emission limits and standards. If they did not exist, then the environment would have long been in critical condition. Of particular importance in this area is the responsibility of those who violate established requirements. In this case, the administrative code provides for monetary penalties. In this case, sanctions do not release the violator from the obligation to pay the established amounts. Timely submission of reporting documentation allows authorized authorities to timely enter information into the relevant registers and monitor the state of the environment.