Methodology for calculating fees for negative environmental impact. How to Calculate Pollution Fee Calculation of Industry Air Emission Fee
The variant of the initial data for the calculation is taken according to the last digit of the training cipher.
Instructions for solving problem 9
1. The total fee for air pollution from mobile sources P, rub/year, is subdivided into P n – payment for allowable emissions, and P sn - payment for emissions exceeding the allowable:
P \u003d (P n + P sn) × K and,
where K and is the indexation coefficient.
The main standardized pollutants for mobile sources are carbon and nitrogen oxides, hydrocarbons, soot, lead compounds, and sulfur dioxide.
In the absence of data on the amount of fuel used, the charge for pollutant emissions from mobile sources is determined by vehicle type based on the expected operating conditions. When neutralization devices are used for the neutralization of exhaust gases of engines, a reduction factor K p = 0.1 is applied to payments.
Initial data for task 9 | Options | |||||||||
The number of vehicles used by the motor transport enterprise: N 1 - road construction vehicles N 2 - trucks with a diesel internal combustion engine (internal combustion engine) N 3 - cars | ||||||||||
The share of vehicles that do not meet the requirements of the standards: d 1 - road construction machines d 2 - trucks with diesel internal combustion engines d 3 - passenger cars | 0,21 0,33 0,5 | 0,29 0,38 0,33 | 0,36 0,21 0,25 | 0,19 0,29 0,2 | 0,23 0,27 0,33 | 0,33 0,17 0,29 | 0,25 0,3 0,33 | 0,26 0,4 0,25 | 0,29 0,21 0,4 | 0,24 0,26 0,33 |
Number of vehicles equipped with exhaust gas converters: n 1 - road construction machines n 2 - trucks with diesel internal combustion engines n 3 - cars |
1. Payment for allowable emissions of pollutants into the atmosphere from mobile sources P n, rub/year, is determined by the formula
where i – vehicle type (i=1,2,…,m);
P n i ’ – payment for allowable emissions of pollutants by mobile sources of type i, not equipped with exhaust gas neutralizers, rub/year;
P n i ” – payment for allowable emissions of pollutants by mobile sources of type i with neutralizers, rub/year;
K e is the coefficient of the ecological situation and the ecological significance of the atmosphere in this region(app. 5);
N b i - the base rate of payment for the vehicle (Appendix 9);
N i is the number of vehicles of the i-th type;
n i - the number of vehicles of the i-th type, equipped with exhaust gas neutralizers;
K p - reduction factor.
2. The fee for exceeding the permissible emissions of pollutants from mobile sources P sn, rub/year, is determined by the formula
where d i is the proportion of vehicles of the i-th type that do not meet the standards; defined as the ratio of the number of non-compliant vehicles to the total number of vehicles inspected.
4. The basic rates of payment for emissions, discharges of pollutants into the environment were in force at the beginning of 1993. In connection with the change in the level of prices for environmental construction, an indexation coefficient for payment for environmental pollution was introduced, which is established annually by a decree of the Government of the Russian Federation (in 2014 No. K and = 2.33, for the standards established in 2003, 1.89 - in 2005).
5. After analyzing the table with the results of calculation of payments, give recommendations on the sequence of measures to reduce emissions of pollutants into the atmosphere and reduce payments for air pollution.
It is more convenient to present the calculation of fees for pollutant discharges in the form of the following table.
Initial data for the task | Vehicles | ||
road construction machines | trucks with diesel engines | cars | |
Number of vehicles | |||
Number of vehicles equipped with converters, n i | |||
Share of diesel locomotives that do not meet the standards, d i | |||
Fee for allowable emissions | |||
Annual rate of payment for a motor vehicle Н b i , rub/year (Appendix 9) | |||
Payment for vehicles not equipped with converters, rub/year | |||
Payment for vehicles equipped with converters, rub/year | |||
Payment for emissions, rub/year | |||
Payment for emissions, rub/year | P n \u003d | ||
Payment for exceeding permissible emissions | |||
Payment for emissions, rub/year, P sn i = 5P n i ×d i | |||
Payment for emissions, rub/year | P SN = | ||
General fee | |||
P \u003d (P n + P sn) × K and, rub / year | P = |
ANNEX 1
Water quality classes depending on the value of the water pollution index (WPI)
Water quality | WPI values | Water quality classes |
Very clean | up to 0.2 | |
Pure | 0,2–1,0 | |
Moderately polluted | 1,0–2,0 | |
polluted | 2,0–4,0 | |
Dirty | 4,0–6,0 | |
very dirty | 6,0–10,0 | |
extremely dirty | >10,0 |
APPENDIX 2
Maximum Permissible Concentrations (MPC) of Pollutants in Water Bodies
APPENDIX 3
Coefficient A
APPENDIX 4
Maximum Permissible Concentrations (MAC)
pollutants in the atmospheric air of settlements
APPENDIX 5
Coefficients of the environmental situation and environmental
the importance of the state of atmospheric air and soil of the territories
economic regions Russian Federation
* - Applied when charging for waste disposal
Note. The coefficients of the environmental situation and the environmental significance of atmospheric air, water bodies and soil may increase:
1. For nature users located in zones of ecological disaster, areas of the Far North and areas equivalent to areas of the Far North, on the territory of national parks, specially protected and protected areas, eco-resort regions, as well as in areas included in international conventions - up to 2 once.
2. For users of natural resources that emit pollutants into the atmosphere of cities and large industrial centers, by 20 percent.
APPENDIX 6
Coefficients of the ecological situation and ecological significance
the state of water bodies in the basins of the main rivers
Basins of the seas and major rivers | Coefficient value |
Baltic Sea Basin | |
Leningrad region | 1,11 – 1,91 |
Novgorod region | 1,11 – 1,17 |
Basin of the Volga River | |
Vologda Region | 1,13 – 1,14 |
Novgorod region | 1,06 |
Vladimir region | 1,16 – 1,18 |
Ivanovo region | 1,16 – 1,18 |
Tver region | 1,16 – 1,17 |
Moscow region | 1,16 – 1,24 |
Moscow | 1,16 – 1,41 |
Oryol Region | 1,16 – 1,17 |
River basin Ural | |
Orenburg region | 1.08 – 1,81 |
Sea of Azov basin | |
River basin Don | |
Oryol Region | 1,10 – 1,11 |
Tula region | 1,10 – 1,18 |
River basin Dnieper | |
Bryansk region | 1,10 – 1,50 |
Kaluga region | 1,10 – 1,12 |
Smolensk region | 1,10 – 1,55 |
Belgorod region | 1,04 – 1,05 |
Kursk region | 1,04 – 1,24 |
Other rivers of the Black Sea basin | 1,02 |
Basin of the White and Barents Seas | |
River basin Pechory | |
Arhangelsk region | 1,00 – 1,67 |
Komi Republic | 1,00 – 1,33 |
River basin Northern Dvina | |
Arhangelsk region | 1,02 – 1.69 |
Vologda Region | 1,02 – 1,16 |
River basin Yenisei | |
Krasnoyarsk region | 1,02 – 1,31 |
River basin Lena | |
Irkutsk region | 1,05 – 1,23 |
River basin Amur | |
Chita region | 1,00 – 1,10 |
Note. See note to app. 5.
APPENDIX 7
Basic norms for payment for emissions into the atmosphere
pollutants from stationary and mobile
sources (approved by the Decree of the Government of the Russian Federation
No. 632 dated 28.08.92)
* The values are given taking into account the monetary denomination of 1998.
APPENDIX 8
Basic norms for payment for the discharge of pollutants
- regulatory fee
- overlimit fee
Calculation of the fee for emissions into the atmosphere by stationary sources of pollution.
2.1.1. Regulatory fee:
P n- standard payment for emissions of pollutants into the atmosphere by stationary sources of pollution (rubles);
i– type of pollutant;
M i- the value of the actual release i
H bi i
K e
K f K f=2);
K and- coefficient taking into account the inflation of the payment standards (when using the standards in the 2005 edition in the calculations, this coefficient = 2.07).
2.1.2. Overlimit Fee:
P sl- payment for over-limit emissions of pollutants into the atmosphere by stationary sources of pollution (rubles); *
* maximum allowable emission i-th pollutant is not indicated in this case;
the amount of the fee for emissions into the atmosphere
M i- the magnitude of the release i-th pollutant within the established limit (t);
M sl- the value of the overlimit emission i-th pollutant in tons (t);
H bi- basic rate of collection per ton of emissions into the atmosphere i-th pollutant, (rub/t);
K e- correction factor that takes into account the environmental condition locality(applied with an additional coefficient =1.2 when pollutants are released into the atmospheric air of cities);
K f- additional coefficient for specially protected natural areas (including resorts), regions of the Far North (and equivalent areas) and zones of ecological disaster ( K f=2);
K and- coefficient taking into account inflation of the payment standards (when using the standards in the 2005 edition in the calculations, this coefficient = 2.07);
K p- multiplicity factor of payment for overlimit emission of pollutants into the atmosphere ( K p = 5).
Total charge for air pollution by stationary sources of pollution is determined by the formula:
CALCULATION EXAMPLE
In the city of Tomsk (Ob river basin, West Siberian economic region.) there is a plant producing roofing materials (ondulin and metal tiles).
In 2012, the plant produced 82,000 sq. m. roofing materials. For production needs, the company used water resources from surface water bodies of national importance in the amount of 320,000 cubic meters. with a limit of 250,000 cubic meters
Actual emissions and established limits of pollutants from stationary sources of the enterprise amounted to: sulfurous anhydride - 0.4 tons (set limit - 0.5 tons), butyl acetate - 0.5 tons (limit - 0.33 tons), acetone - 3.5 tons (limit - 3.5 tons), ammonia - 0.67 tons (limit - 0.6 tons), lead - 3.2 tons (limit - 2.5 tons), formaldehyde - 0.02 tons (limit - 0.02 tons).
The amount of fuel used by mobile sources was: diesel fuel - 140 tons, unleaded gasoline - 500 tons.
Actual discharges and established limits of pollutants into water sources amounted to: suspended solids - 10 tons (set limit 12 tons), chlorides - 2.2 tons (limit - 2.5 tons), sulfates - 3.1 tons ( limit - 3 tons).
Hazard class I waste in the amount of 120 tons (set limit 100 tons), class II - 290 tons (limit - 250 tons), class IV - 12.70 tons (limit -12 tons) are placed at the landfill, where the protection of atmospheric air and water bodies from pollution is not provided. It is located at a distance of 5 km from the city.
1. Calculate the amount of payment for emissions into the atmospheric air by stationary facilities for each harmful substance.
The fee for the pollutant "sulphurous anhydride" is calculated as a standard:
Sulfurous anhydride \u003d 0.4 * 21 * 1.2 * 1.2 * 2.07 \u003d 25.04 rubles,
The charge for the butyl acetate pollutant is calculated as the sum of the standard and over-limit charges:
Butyl acetate norms \u003d 0.33 * 21 * 1.2 * 1, 2 * 2.07 \u003d 20.66 rubles,
Butyl acetate overlimit \u003d (0.5-0.33) * 21 * 5 * 1.2 * 1.2 * 2.07 \u003d 53.20 rubles,
Butyl acetate total = 73.86 rubles, Where:
Value | Characteristic | Application |
0,5 | - | |
0,33 | ||
Annex 2 | ||
1,2 | Appendix 6 | |
1,2 | Note to Annex 6 | |
2,07 |
The fee for the pollutant "acetone" is calculated as a standard:
Acetone \u003d 3.5 * 6.2 * 1.2 * 1.2 * 2.07 \u003d 64.68 rubles,
The fee for the pollutant "ammonia" is calculated as the sum of the standard and over-limit fees:
Ammonia norms \u003d 0.6 * 52 * 1.2 * 1.2 * 2.07 \u003d 93.00 rubles,
Ammonia overlimit \u003d (0.67-0.6) * 52 * 5 * 1.2 * 1.2 * 2.07 \u003d 54.25 rubles,
Ammonia total = 147.25 rubles.
Value | Characteristic | Application |
0,67 | Actual volume of emissions for the reporting period, t | - |
0,6 | Established emission limit for the reporting period, t | |
Norm of payment for the emission of 1 ton of pollutants within the established allowable emission standards | Annex 2 | |
1,2 | Coefficient taking into account environmental factors (air condition) for the West Siberian economic region of the Russian Federation | Appendix 6 |
1,2 | Additional emission factor harmful substances in the atmospheric air of cities | Note to Annex 6 |
Increasing coefficient for over-limit pollution | ||
2,07 | Additional coefficient taking into account the inflation of the fee standards |
The charge for the pollutant "lead" is calculated as the sum of the standard and over-limit charges:
Lead norms \u003d 2.5 * 1206 * 1.2 * 1.2 * 2.07 \u003d 8987.11 rubles,
Lead overlimit \u003d (3.2-2.5) * 1206 * 5 * 1.2 * 1.2 * 2.07 \u003d 12581.96 rubles,
Lead total = 21569.07 rubles.
The fee for the pollutant "formaldehyde" is calculated as a normative
Formaldehyde \u003d 0.02 * 683 * 1.2 * 1.2 * 2.07 \u003d 40.72 rubles.
Total regulatory fee for air emissions from stationary pollution sources: 25.04+20.66+64.8+93.00+8987.11+40.72=9231.33 rub.
Total above-limit payment for emissions into the atmosphere by stationary sources of pollution: 53.21 + 54.25 + 12581.96 = 12689.41 rubles.
Total fee for air emissions from stationary sources of pollution: 9231.33 + 12689.41 = 21920.74 rubles
2. Calculation of the fee for atmospheric emissions from mobile pollution sources. Due to the absence of established limits on the emission of pollutants by mobile sources of pollution, only the standard fee is calculated.
Diesel fuel \u003d 140 * 2.5 * 1.2 * 1.2 * 2.07 \u003d 1043.28 rubles.
Unleaded gasoline \u003d 500 * 1.3 * 1.2 * 1.2 * 2.07 \u003d 1937.52 rubles.
Total fee for air emissions from mobile pollution sources: 1043.28 + 1937.52 = 2980.80 rubles
Option number 23
In the city of Vladivostok (basin of the Amur River, Far Eastern Economic Region) there is an enterprise producing bituminous tiles. For production needs, the enterprise used water resources from surface water bodies of local importance in the amount of 106,000 cubic meters. with a limit of 95,000 cubic meters.
Actual emissions and established limits of pollutants from stationary sources of the enterprise amounted to: sulfur dioxide - 12.3 tons (set limit - 11 tons), butyl acetate - 0.4 tons (0.6 tons), acetone - 0.95 tons (1.8 tons), ammonia - 1.32 tons (1.2 tons), lead - 5.8 tons (4 tons), solids - 2.8 tons (2.3 tons), formaldehyde - 0.54 tons (0.35 tons).
The amount of fuel used by mobile sources was: diesel fuel - 42 tons, unleaded gasoline - 12 tons.
Actual discharges and established limits of pollutants into water sources amounted to: suspended solids - 47 tons (set limit 36 tons), chlorides - 12.8 tons (15 tons), sulfates - 7.95 tons (9.2 T.).
Hazard class I waste in the amount of 81 tons (set limit 56 tons), class III - 33 tons (52 tons) are placed at the landfill, which provides protection of atmospheric air and water bodies from pollution. It is located at a distance of 1.7 km from the city.
Annex 2
Appendix 3
STANDARDS OF PAYMENTS FOR EMISSIONS TO THE ATMOSPHERIC AIR OF POLLUTANTS FROM MOBILE SOURCES (FOR DIFFERENT TYPES OF FUEL)
(as amended by Decree of the Government of the Russian Federation of 01.07.2005 N 410)
(rubles)
Appendix 4
Annex 5
Appendix 6
Appendix 7
COEFFICIENTS ACCORDING TO ENVIRONMENTAL FACTORS (STATE OF WATER BODIES) FOR SEA AND RIVERS BASINS
Sea and river basins | Coefficient value |
Baltic Sea Basin | |
River basin Not you | |
Republic of Karelia | 1,13 |
Leningrad region | 1,51 |
Novgorod region | 1,14 |
Pskov region | 1,12 |
Tver region | 1,08 |
City of St. Petersburg | 1,51 |
Other rivers of the Baltic Sea basin | 1,04 |
Caspian Sea Basin | |
River basin Volga | |
Republic of Bashkortostan | 1,12 |
Republic of Kalmykia | 1,3 |
Mari El Republic | 1,11 |
The Republic of Mordovia | 1,11 |
Republic of Tatarstan | 1,35 |
Udmurt republic | 1,1 |
Chuvash Republic | 1,11 |
Astrakhan region | 1,31 |
Vladimir region | 1,17 |
Volgograd region | 1,32 |
Vologda Region | 1,14 |
Ivanovo region | 1,17 |
Kaluga region | 1,17 |
Kirov region | 1,11 |
Kostroma region | 1,17 |
Moscow region | 1,2 |
Nizhny Novgorod Region | 1,14 |
Novgorod region | 1,06 |
Orenburg region | 1,09 |
Oryol Region | 1,17 |
Penza region | 1,31 |
Perm region | 1,13 |
Ryazan Oblast | 1,17 |
Samara Region | 1,36 |
Saratov region | 1,32 |
Sverdlovsk region | 1,1 |
Smolensk region | 1,16 |
Tambov Region | 1,09 |
Tver region | 1,17 |
Tula region | 1,19 |
Ulyanovsk region | 1,31 |
Chelyabinsk region | 1,1 |
Yaroslavl region | 1,19 |
Moscow city | 1,41 |
Komi-Permyatsky autonomous region | 1,06 |
River basin Terek | |
The Republic of Dagestan | 1,11 |
The Republic of Ingushetia | 1,48 |
Kabardino-Balkarian Republic | 1,11 |
Republic of Kalmykia | 1,11 |
Republic of North Ossetia - Alania | 1,12 |
Chechen Republic | 1,48 |
River basin Ural | |
Republic of Bashkortostan | 1,14 |
Orenburg region | 1,45 |
Chelyabinsk region | 1,2 |
Other rivers of the Caspian Sea basin | 1,06 |
Sea of Azov basin | |
River basin Don | |
Stavropol region | 1,26 |
Belgorod region | 1,15 |
Volgograd region | 1,07 |
Voronezh region | 1,15 |
Kursk region | 1,11 |
Lipetsk region | 1,2 |
Oryol Region | 1,11 |
Penza region | 1,07 |
Rostov region | 1,56 |
Saratov region | 1,07 |
Tambov Region | 1,12 |
Tula region | 1,14 |
River basin Kuban | |
Republic of Adygea | |
Karachay-Cherkess Republic | 1,53 |
Krasnodar region | 2,2 |
Stavropol region | 1,53 |
Other rivers of the Sea of Azov basin, including the rivers of the Republic of Crimea | 1,15 |
Black Sea Basin | |
River basin Dnieper | |
Belgorod region | 1,05 |
Bryansk region | 1,3 |
Kaluga region | 1,12 |
Kursk region | 1,14 |
Smolensk region | 1,33 |
Other rivers of the Black Sea basin, including the rivers of the Republic of Crimea and the city of Sevastopol | 1,2 |
The basins of the seas of the Arctic and Pacific Oceans | |
River basin Pechory | |
Komi Republic | 1,17 |
Arhangelsk region | 1,34 |
Nenets Autonomous Okrug | 1,1 |
River basin Northern Dvina | |
Komi Republic | 1,1 |
Arhangelsk region | 1,36 |
Vologda Region | 1,14 |
Kirov region | 1,02 |
River basin Obi | |
Altai Republic | 1,04 |
The Republic of Khakassia | 1,03 |
Altai region | 1,04 |
Krasnoyarsk region | 1,03 |
Kemerovo region | 1,16 |
Kurgan region | 1,05 |
Novosibirsk region | 1,08 |
Omsk region | 1,1 |
Sverdlovsk region | 1,18 |
Tomsk region | 1,03 |
Tyumen region | 1,04 |
Chelyabinsk region | 1,13 |
Khanty-Mansi Autonomous Okrug | 1,04 |
Yamalo-Nenets Autonomous Okrug | 1,03 |
River basin Yenisei | |
The Republic of Buryatia | 1,36 |
Tyva Republic | 1,02 |
Krasnoyarsk region | 1,17 |
Irkutsk region | 1,36 |
Aginsky Buryat Autonomous Okrug | 1,1 |
Taimyr (Dolgano-Nenets) Autonomous Okrug | 1,17 |
Ust-Orda Buryat Autonomous Okrug | 1,1 |
Evenk Autonomous Okrug | 1,02 |
River basin Lena | |
The Republic of Buryatia | 1,24 |
The Republic of Sakha (Yakutia) | 1,22 |
Khabarovsk region | 1,02 |
Amur region | 1,01 |
Irkutsk region | 1,14 |
River basin Amur | |
Primorsky Krai | 1,04 |
Khabarovsk region | 1,27 |
Amur region | 1,05 |
Chita region | 1,05 |
Jewish Autonomous Region | 1,05 |
Other rivers of the basins of the seas of the Arctic and Pacific Oceans |
METHODOLOGY FOR CALCULATION OF PAYING FOR NEGATIVE ENVIRONMENTAL IMPACT
When calculating fees for emissions into the atmosphere by stationary sources of pollution, discharges into water bodies and waste disposal, the following types of environmental payments are used:
- regulatory fee- such payment for pollution, the actual volumes of which do not exceed the permissible standards.
The amount of the fee within the permissible limits is determined by:
Regulatory fee = pollution volumes * relevant fee rates
- overlimit fee– payment for above-limit pollution, i.e. pollution, the actual volume of which is above the established limits.
The amount of payment for pollution in excess of the limits is determined by:
over-limit fee = (actual pollution volume - limit pollution volume) * corresponding fee rates * multiplier factor 5.
The total amount of the fee for the NEI for each type of pollutant = standard fee + over-limit fee
The calculation is carried out for each type of pollution, then the results are summarized.
EMISSIONS FROM INDUSTRIAL ENTERPRISES
Since 1992, the basic norms for payment for air pollution in rubles per ton of pollutant have been introduced.
If the actual emission of a pollutant does not exceed the MPE (M i £ MPE i), then the company's fee for atmospheric pollution with this substance is charged according to the established standards, taking into account the coefficients of the environmental situation (environmental significance) of the area where the enterprise is located K E (see Table 3.7) and inflation coefficient (indexation coefficient) K I:
P i \u003d M i N i K E K I, rub., (3.19)
where M i is the mass of the emission of the i -th pollutant, t/year;
N i - basic rate of payment for 1 ton of pollutant, rub./t (see Table 3.6).
If the emission of a pollutant exceeds the MPE, then it is necessary to determine the difference between the actual emission and the MPE:
M prev \u003d M - MPE.
For part of the emissions within the limits of the MPE, the fee is charged according to the established standard, for exceeding the MPE, the fee is charged in a 5-fold amount:
P j \u003d MPE × N × K E × K I + (M - MPE) 5N × K E × K I, rub. (3.20)
The total fee consists of the sum of fees for allowable and excess emissions for all ingredients.
In case of emergency emissions, the fee is charged at 25 times the standard.
WORK PROCEDURE
3. Compare the calculated value of C M with MPC, taking into account the background concentration.
4. Determine the MPE value for pollutants that create an increased level of air pollution.
6. Enter all calculated data in table. 3.8.
7. Draw conclusions.
Table 3.4
Initial data for calculations
Continuation of the table. 3.4
Average temperature atm. air, °С | -5 | -10 | -2 | ||||
Pipe height H, m | |||||||
Pipe mouth diameter D, m | 0,2 | 0,3 | 0,3 | 0,5 | |||
Gas-air mixture exit velocity w, m/s | |||||||
Thermal power of the boiler unit, kW | |||||||
flare device | |||||||
Option | |||||||
Gas consumption for the torch, m 3 / hour | |||||||
Gas density r, kg / m 3 | 0,70 | 0,72 | 0,75 | 0,80 | |||
The content is sulphurous. compounds С S , % | 0,27 | 0,30 | 0,35 | 0,10 | |||
Emission temperature, °С | |||||||
Flare riser height, H, m | |||||||
Flare mouth diameter D, m | 0,05 | 0,08 | 0,1 | 0,1 | |||
Table 3.5
Maximum permissible concentrations of pollutants
in atmospheric air
Table 3.6
Norms of payment for emissions of pollutants
into atmospheric air
Name of pollutants | Fee standards as of 28.08.92 | ||
harmful substances | per 1 ton of pollutants, rub. | ||
MPE() | excess of MPE ( ×5) | ||
nitrogen dioxide | 0,42 | 2,1 | |
Ammonia | |||
Sulfur dioxide | 0,33 | 1,65 | |
Acetone | 0,05 | 0,25 | |
Benz(a)pyrene (3,4-benzpyrene) | |||
Gasoline (petroleum low sulfur in terms of carbon) | 0,001 | 0,005 | |
Benzene | 0,17 | 0,83 | |
hydrogen sulfide | |||
Tetraethyl lead | 5500,995 | 27500,00 | |
Carbon oxide | 0,005 | 0,025 | |
Volatile low molecular weight hydrocarbons (vapours of liquid fuels, gasoline) | 0,01 | 0,05 | |
suspended solids | 0,110 | 0,55 |
Table 3.7
The values of the coefficients of the ecological situation
and ecological significance of the districts
The coefficients of ecological significance can increase for areas of ecological disaster, areas of the Far North equated to the Far North, in the territories of parks, protected areas up to 2 times.
Table 3.8
CONTROL QUESTIONS
1. What components does atmospheric air consist of?
Payment for air pollution by pollutant emissions from stationary sources of pollution is divided into:
- - payment within the established emission standards;
- - payment within the established emission limits;
- - payment for excess emissions (for exceeding the established emission standards or established emission limits, as well as for emissions in the absence of permits). The norms of payment for emissions of pollutants into the atmospheric air by stationary sources are established by Decree of the Government of the Russian Federation of June 12, 2003 N 344 “On the norms of payment for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, waste disposal production and consumption” (as amended by Decree of the Government of the Russian Federation of 01.07.2005 N 410, as amended by Decree of the Government of the Russian Federation of 08.01.2009 N 7)
The actual mass of annual emissions of pollutants is indicated by the nature user in the annual state statistical reporting in the form 2-tp (air), compiled on the basis of processing the results of primary reporting journals (POD-1, POD-2 and POD-3), which take into account the results of the work of sources atmospheric pollution per year. The actual mass of the annual emission of pollutants is subdivided into:
on the mass of pollutants emitted into the atmosphere within the established emission standards and specified in the annual permit for the emission of pollutants into the atmosphere;
on the mass of pollutants emitted into the atmosphere within the established limits for individual substances for the period of achieving emission standards and specified in the annual permit for the emission of pollutants into the atmosphere;
for overweight.
The initial data for determining the actual mass of the ejection can be:
data on the operating mode of the main equipment of the enterprise for the year;
data on the time and efficiency of the dust and gas cleaning equipment.
Features of determining the mass of pollution entering the atmosphere:
when determining gross emissions, the standard operating time of atmospheric pollution sources is taken into account, corresponding to the standard operating time of process equipment that has these sources of atmospheric pollution;
when determining the actual emission, the actual operating time of the equipment for the year is taken into account in the calculations;
in case of downtime of technological equipment, the source of air pollution may be considered absent if there are official documents certifying the downtime;
permitted volley ejection due to state of the art production technology, summed up with the mass of the substance released into the atmosphere in the rest of the reporting period; nature users take special measures to switch to technology that excludes burst emissions;
the mass of accidental emissions included in the state reporting (form N 2-tp-air) is not taken into account when determining the fee at the end of the year;
if the emissions contain substances that transform in the air into more toxic ones (for example, the transition of NO to NO2), or decompose into more toxic ones (for example, some mercury compounds), then the calculation is made for more toxic substances with a decrease in their amount by the transformation coefficient. If this coefficient is unknown, then for the time until it is clarified, the complete transformation of the emitted substance into a more toxic one is conventionally assumed.
Payment for emissions of pollutants in amounts not exceeding the emission standards established for the nature user, (Pn atm) is calculated according to the following formula:
i - type of pollutant (i = 1, 2, 3...n);
Pn atm - payment for emissions of pollutants within the established emission standards (rubles);
Снi atm - payment standard for the emission of 1 ton of the i-th pollutant within the established emission standards (rubles);
Kz atm - coefficient taking into account environmental factor air quality in the region. Note that this coefficient is applied with an additional coefficient of 1.2 when pollutants are emitted into the atmospheric air of cities. For specially protected natural territories, including medical and 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;
The fee for pollutant emissions within the established limits is calculated according to the following formula:
P atm - payment for emissions of pollutants within the established emission standards (rubles);
Cli atm - the standard payment for the emission of 1 ton of the i-th pollutant within the established emission limits (rubles);
Mi atm is the actual mass of the emission of the i-th pollutant (t);
Мнi atm - allowable emission of the i-th pollutant within the established standard (t);
Mli atm - emission of the i-th pollutant within the established limit (t);
Kz atm - coefficient taking into account the environmental factor of the state of atmospheric air in a given region. Note that this coefficient is applied with an additional coefficient of 1.2 when pollutants are emitted into the atmospheric air of cities. 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 - coefficient of indexation of fees for negative impact on the environment. Established annually by the law on the budget of the Russian Federation. For 2004, this coefficient is equal to 1.1 to the payment standards established by Decree of the Government of the Russian Federation of June 12, 2003 N 344.
The payment for the above-limit emission of pollutants is determined by multiplying the relevant pollution charge rates within the established limits by the excess of the actual mass of emissions over the established limits, summing the products obtained by the types of pollutants and multiplying these amounts by a five-fold multiplying factor.
Psl atm - payment for the over-limit emission of pollutants (rubles).
The total charge for air pollution from stationary sources is determined by the formula:
The procedure for calculating fees for emissions of pollutants into the atmosphere from vehicles. The fee for air pollution by pollutant emissions from vehicles is divided into:
- - payment within the established standards;
- - payment for emissions exceeding the established standards.
Norms of payment for emissions of pollutants into the atmospheric air by mobile sources for various kinds fuels are established by Decree of the Government of the Russian Federation of June 12, 2003 N 344.
Payment for emissions of pollutants from motor vehicles within the established norms Mon trans (rub.) is determined by the formula:
where: e - type of fuel;
Yе is the rate of payment for the emission of pollutants into the atmospheric air by mobile sources when using 1 ton of the e-th type of fuel, (rubles);
Te - the amount of the e-th type of fuel consumed by a mobile source for the reporting period (t) according to the primary reporting data.
Ke atm is a coefficient that takes into account environmental factors for the territories of the economic regions of the Russian Federation. Ke atm is additionally multiplied by a factor of 1.2 when pollutants are released into the atmospheric air of cities and by a factor of 2 when pollutants are released into the atmospheric air of specially protected natural areas, health-improving areas and resorts, as well as for regions of the Far North and equated to them areas, the Baikal natural territory and ecological disaster zones.
Kin - coefficient of indexation of payment for negative impact on the environment. Established annually by the law on the budget of the Russian Federation. For 2004, this coefficient is equal to 1.1 to the payment standards established by Decree of the Government of the Russian Federation of June 12, 2003 N 344.
For example, on the balance sheet of an enterprise located in one of the cities in the Volga economic region, there are 16 cars, 10 of them with gasoline engines and 6 with diesel engines. During the year, the enterprise purchased 40 tons of gasoline and 48 tons of diesel fuel for their operation. During the reporting year, all vehicles complied with the technical standards for emissions of harmful substances into the atmosphere, established by the relevant standards. Payment for emissions of pollutants from vehicles within the established norms Mon trans for the year will be:
In the absence of data on the amount of fuel used, the charge for emissions of pollutants from mobile sources is determined by the types of vehicles based on the expected conditions and the place of their operation (average annual mileage, fuel consumption or the number of engine hours of operation at the level of 85% supply, fuel with the most unfavorable characteristics, etc.).
The fee for exceeding the standards for emissions of pollutants from motor vehicles into the atmosphere, established by the relevant standards of PSN trans (rubles) is determined by the formula:
where: j - vehicle type (j = 1, 2,....p);
Пнj - payment for emissions of pollutants within the established standards from the j-th type of vehicle (rubles);
dj is the proportion of vehicles of the jth type that do not meet the standards. Defined as the ratio of the number of non-compliant vehicles to the total number of vehicles inspected.
The fee for exceeding emission standards is charged by the state authorities environmental control according to the results of monitoring the compliance of vehicles with the requirements of standards regulating the content of pollutants in exhaust gases under operating conditions. The number of vehicles (TC) subject to control in the sample (separately by type of fuel) must be at least:
- 100% - for enterprises with up to 20 vehicles;
- 50% - for enterprises with up to 50 vehicles;
- 30% - for enterprises with up to 100 vehicles;
- 20% - for enterprises with up to 500 vehicles;
- 10% - for enterprises with more than 500 vehicles.
If, as a result of the check, the proportion of vehicles that do not comply regulatory requirements, is more than 90% or less than 10%, it is recommended to double the sample to increase the reliability of the results. Subject to the specified sample sizes, the proportion of identified vehicles that do not meet regulatory requirements applies to the entire number of enterprise vehicles in operation.
The total charge for emissions of pollutants from mobile sources is determined by the formula:
When using neutralization devices for the neutralization of exhaust gases from an engine of a mobile source of atmospheric air pollution, reduction factors are applied to payments:
for vehicles using unleaded gasoline and gas fuel - 0,05;
for other vehicles - 0.1.
The procedure for calculating fees for pollutant discharges into surface 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 standards for fees for discharges of pollutants into surface and underground water bodies are established by Decree of the Government of the Russian Federation of June 12, 2003 N 344. The same Decree determines the values of the coefficients taking 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). The actual mass of the annual discharge of pollutants is subdivided into:
on the mass of pollutants discharged within the established discharge standards and specified in the annual permit for the discharge of pollutants;
on the mass of pollutants discharged within the established limits for individual substances for the period of reaching the discharge standards and specified in the annual permit for the discharge of pollutants into the atmosphere;
on the overlimit mass of pollutants.
The initial data for determining the actual mass of the discharge can be:
data of the control and measurement laboratory of the nature user, state environmental control bodies, another laboratory accredited for the right to carry out analytical work;
data on the consumption of fuel, raw materials, materials;
data on the temporary mode of operation of the equipment for the year;
standards and characteristics of the removal of substances from the territory.
Features of determining the mass of pollution entering water bodies:
in the absence of a method for determining the substance in wastewater, the mass of this substance is calculated according to the material balance of the substance at the facility. If wastewater are subjected to biological treatment, the calculation of the mass of the substance entering the water body should take into account the possibility and degree of their removal during this treatment;
the mass of pollutants discharged during the period of accidents and not removed as a result of the implementation of measures to eliminate its consequences, included in the state reporting (form N 2-tp-vodkhoz) is not taken into account in the final calculation of the fee for the year.
Payment for discharges of pollutants in amounts not exceeding the allowable discharge standards established for the user of natural resources is determined by the following formula:
where: i - type of pollutant (i = 1, 2, 3...n);
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 waters - allowable discharge of the i-th pollutant within the established standard (t).
Kz waters - coefficient taking into account 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 - coefficient of indexation of payment for negative impact on the environment. Established annually by the law on the budget of the Russian Federation. For 2004, this coefficient is equal to 1.1 to the payment standards established by Decree of the Government of the Russian Federation of June 12, 2003 N 344.
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);
Pl water - payment for the discharge of pollutants within the established emission standards (rubles);
Mi water - the actual mass of the discharge of the i-th pollutant (t);
Мнi waters - allowable discharge of the i-th pollutant within the established standard (t);
Mli water - discharge of the i-th pollutant within the established limit (t);
Kin - coefficient of indexation of payment for negative impact on the environment. Established annually by the law on the budget of the Russian Federation. For 2004, this coefficient is equal to 1.1 to the payment standards established by Decree of the Government of the Russian Federation of June 12, 2003 N 344.
The 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 up the products obtained by the 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 standard fee for the discharge of 1 ton of the i-th pollutant within the established emission limits (rubles);
Mi water - the actual mass of the discharge of the i-th pollutant (t);
Mli water - 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 - coefficient of indexation of payment for negative impact on the environment. Established annually by the law on the budget of the Russian Federation. For 2004, this coefficient is equal to 1.1 to the payment standards established by Decree of the Government of the Russian Federation of June 12, 2003 N 344
Payment for the discharge of wastewater to the 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-observance of 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 nature user, is determined as for discharge into a water body within the limits of permissible standards. If the operating rules and load standards are not observed, as well as in case of groundwater pollution, payments are charged as for above-limit pollution.
In the event that pollutants that are not provided for when agreeing on the project come with sewage to filtration fields, agricultural irrigation fields, a 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 total payment for the discharge of pollutants into surface water bodies is determined by the formula:
The procedure for calculating fees for waste disposal. Waste disposal fees are charged from individual entrepreneurs and legal entities. Waste disposal fee is divided into:
- - payment within the established limits of waste disposal;
- - payment for excess volumes of waste disposal (that is, for unused waste generated in excess of the waste standards established by the norms for the consumption of raw materials and materials for the production of products, the volumes of formation of substandard products that are not provided for by technological regulations and standards, as well as the volumes of waste disposal without formalized in in due course permissions).
The norms of payment for the disposal of production and consumption waste are established by Decree of the Government of the Russian Federation of June 12, 2003 N 344 and are applied using the coefficient of the ecological situation of the region.
The norms of payment for above-limit waste disposal are determined by multiplying the relevant norms of payment for the disposal of 1 ton of waste within the established limits of waste disposal by a fivefold multiplier.
The waste toxicity class is determined in accordance with the Criteria for classifying hazardous waste as a hazard class for the environment, approved by Order of the Ministry of Natural Resources of Russia dated June 15, 2001 N 511.
Organizations collecting and transporting consumer waste (MSW) can assume economic responsibility for transferring payments for the placement of transported waste at the expense of funds received from organizations (enterprises) that generate this waste. When concluding contracts for the collection, transportation or disposal of waste, it is necessary to clearly stipulate which of the parties is responsible for making payments for the disposal of waste.
The leased territory is included in the concept of "territory owned by the nature user" and a coefficient of 0.3 is applied to payments for waste disposal. Coefficient 0.3 when placing waste on territories owned by users of natural resources takes into account their costs for the creation necessary conditions placement and storage of waste.
Solid waste landfills (landfills), represented by operating organizations, include the concept of "user of nature" from the standpoint of their impact on the environment. From the point of view of making payments for waste disposal, they are not "users of nature" and are not subject to the specified fee.
The amount of payment for waste disposal within the limits set for the user of natural resources is determined by multiplying the corresponding payment rates, taking into account the hazard class of the waste being placed, by its mass and summing up the resulting products.
Kmr - coefficient taking into account the location of waste and equal to:
- 0.3 when placing waste at specialized landfills and industrial sites equipped in accordance with established requirements and located within the industrial zone of the source of negative impact;
- 0 when placed in accordance with the established requirements of waste subject to temporary accumulation and actually used (utilized) within 1 year from the moment of placement in own production in accordance with the technological regulations or transferred for use during the reporting period or 1 year from the moment of waste generation.
Kin - coefficient of indexation of payment for negative impact on the environment. Established annually by the law on the budget of the Russian Federation. For 2004, this coefficient is equal to 1.1 to the payment standards established by Decree of the Government of the Russian Federation of June 12, 2003 N 344.
The amount of payment for over-limit waste disposal is determined by multiplying the relevant rates of payment for waste disposal within the established limits by the excess of the actual mass of disposed waste over the established limits and multiplying these amounts by a fivefold multiplying factor and summing up the products obtained by types of waste disposal.
where: i - type of waste (i = 1, 2, 3...n);
Pl waste - payment for the placement of the i-th waste within the established limits (rubles);
Сli waste - the standard of payment for the disposal of 1 unit of waste measurement within the established limits of waste disposal (rubles);
Мi out - actual placement of the i-th waste;
Mli waste - annual limit for the disposal of the i-th waste;
Kzoth - coefficient taking into account the environmental factor of the state of soils in a given region. 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 - coefficient of indexation of payment for negative impact on the environment. Established annually by the law on the budget of the Russian Federation. For 2004, this coefficient is equal to 1.1 to the payment standards established by Decree of the Government of the Russian Federation of June 12, 2003 N 344.
Overlimit waste disposal means:
disposal of unused waste generated in excess of the standards established by the norms for the consumption of raw materials and materials for the production of products, the volume of formation of substandard products not provided for by technological regulations and standards, as well as the volume of waste disposal without a permit (limit) issued in the prescribed manner at landfills and authorized landfills, storages, dumps, sludge storages, waste processing plants;
disposal of waste in areas not designated for this purpose (unauthorized landfills);
violation of the rules for the storage of fertilizers, pesticides, oversaturation of fields with them.
Placement of production and consumption waste is carried out at:
landfills for the disposal of consumer waste (solid household waste), where certain types of solid inert industrial waste may be buried in accordance with the established procedure;
landfills for the neutralization and disposal of toxic industrial waste;
landfills for the disposal of toxic and non-toxic industrial waste belonging to a separate legal entity or group of enterprises;
dumps, sludge storage facilities for storage (storage) of large-tonnage unused industrial waste;
landfills (authorized, unauthorized).
The landfill is an environmental facility for centralized collection, neutralization, burial (storage) of toxic and non-toxic waste, disposal of solid consumption waste, providing protection from air, soil, surface and groundwater pollution, preventing the spread of pathogens, etc.
Authorized landfills are put into operation by orders of the executive authorities in the territories intended for the placement of industrial and consumer waste, but they are not equipped and are temporary, subject to closure or improvement.
When placing toxic wastes at landfills specialized in their neutralization, burial and storage, the payment from users of natural resources for placement is not charged when insuring the placed wastes in the prescribed manner.
The amount of payment for waste disposal in an area not designated for this purpose (unauthorized landfill) is determined by multiplying the relevant rates of payment for waste disposal within the established limits by the amount of waste disposed and multiplying these amounts by a fivefold multiplying factor.
Violation of the rules for the storage of fertilizers, pesticides, oversaturation of fields with them should be considered as waste disposal in violation of the storage rules and the amount of the fee is determined as waste disposal at unauthorized dumps. The volume of disposed waste in these cases is determined by a calculated or instrumental measurement from the moment the violation occurs until it is eliminated.
The total fee for waste disposal is determined by the formula:
In general, the amount of payment for the negative impact on the environment is equal to:
Payments for maximum permissible emissions, discharges of pollutants, waste disposal within the established standards (limits for waste) are made at the expense of the cost of products (works, services), and payments for their excess - at the expense of profit remaining at the disposal of the nature user. If these payments are equal to or exceed the amount of profit remaining at the disposal of the user of natural resources, then specially authorized government bodies the issue of suspending or terminating the activities of the relevant enterprise, institution, organization is being considered.
Payments for the negative impact on the environment shall be credited in full to the accounts of the federal treasury bodies of the Ministry of Finance of the Russian Federation opened on the balance sheet account No. normative and excess emissions and discharges of harmful substances, waste disposal”, defined by the federal law “On the budget classification of the Russian Federation” (as amended on May 6, 2003) and in accordance with the order of the Ministry of Finance of Russia dated December 29, 2000 No. 420. In 2003 payment for the negative impact on the environment was sent to federal budget and the budgets of the constituent entities of the Russian Federation in the ratio of 19 and 81 percent, respectively. In 2004, this ratio, determined by the federal law on the budget of the Russian Federation for 2004, was 20 and 80 percent, respectively.
Payment by the enterprise of pollution charges environment carried out quarterly at the following times:
in case of transfer of planned payments - no later than the 20th day of the last month of the quarter;
when transferring actual (adjusted) payments, the fee is paid for quarters I-III no later than the 20th day of the month following the reporting quarter. In the IV quarter, these enterprises transfer planned payments no later than the 20th of December. Recalculation of fees for the 4th quarter of the reporting year is made in January of the next year and is paid no later than the 20th day of this month. The same period for the recalculation of payments is established for enterprises that made planned payments during the reporting year.
The user of natural resources has the opportunity to pay for the negative impact on the environment in three ways.
Every quarter, no later than the 20th day of the last month of the quarter, the planned fee is paid.
- 1.1. For users of natural resources with approved standards (limits) for emissions and discharges into the environment and limits on waste disposal, the planned payment for negative environmental impact is calculated from the approved volumes of emissions and discharges of pollutants, as well as the volumes of disposed waste.
- 1.2. For users of natural resources that do not have approved standards (limits) for emissions and discharges into the environment and limits on waste disposal, the quarterly volume of emissions, discharges and waste disposal is determined by dividing the annual mass of the previous year by four. According to the results of the year, the actual volume of emissions and discharges of pollutants, disposed waste, until January 20 of the next year, the calculation of the payment made is clarified.
On a quarterly basis, no later than the 20th day of the month following the reporting quarter of the last month of the quarter, actual payments for negative environmental impact are made, which are calculated from the actual volume of emissions, discharges, waste disposal.
- 2.1. The actual volume of emissions and discharges of pollutants for the quarter is determined based on the analysis of the primary accounting records POD-1, POD-2, POD-3, POD-11, POD-12, POD-13:
- 2.2. The actual volume of waste is determined based on the results of accounting for generated, used, neutralized, transferred to other persons or received from other persons, as well as placed waste;
Quarterly, no later than the 20th day of the last month of the quarter, the planned payment is made, and no later than the 20th day of the month following the reporting quarter of the last month of the quarter, the actual payments for negative environmental impact are made, which are calculated from the actual volume of emissions, discharges, waste disposal.
Regardless of the chosen method of paying for the negative impact on the environment, at the end of the year, the actual volume of emissions and discharges of pollutants, disposed waste is determined from the data of state statistical reporting forms No. 2-tp (air) "Information on the protection of atmospheric air", No. 2-tp (vodkhoz) "Information on the use of water", No. 2-tp (toxic waste) "On the formation, receipt, use and disposal of toxic production and consumption wastes" and until January 20 of the next year, the calculation of the payment made is being clarified. The amounts of overpaid payments are credited to the enterprise against the payment of the next quarter.
In the case when subdivisions and branches of enterprises located in territories separate from the head enterprises are not legal entities and do not have settlement accounts, the head enterprises pay for pollution by these subdivisions and branches. Since the calculation of the fee is quite complicated, in agreement with the territorial bodies of the Ministry of Taxes and Duties, the state environmental control bodies verify the correctness of the calculation of the fee for the negative impact on the environment carried out by the user of natural resources.