The procedure for payment for environmental pollution is approved by the legislation of Russia. This document describes the standards and correction factors for calculating the amount charged. In addition, Rospotrebnadzor has developed guidelines for payments for harmful emissions into the atmosphere. Each enterprise can independently calculate the amount of payments to the state for environmental pollution.
It is necessary
- - government regulations;
- - the volume of emissions for a certain period;
- - correction factors.
Instructions
Step 1
If the emissions of harmful substances do not exceed the established norms of maximum permissible emissions, discharges (MPE / MPD), which are set for the payer, then multiply the state standard by the correction factor for a certain type of source. Multiply the resulting number by the actual value of this pollution. Then summarize the results obtained for all types of pollutants that have a harmful effect on the atmosphere by the enterprise or company.
Step 2
If the emissions have exceeded the MPE / MPD limit, however, they are within the temporarily agreed emission and discharge standards (VER / WSS), calculate the payment for the pollution that is within the MPE / MPD limits. After that, for each type of emissions, calculate the difference between the limit and the maximum permissible norms. Multiply the resulting difference by the rate, which is set in the documents within the BCB / BCC. Multiply this number by the correction factor. The amount of the pollution charge is determined by the sum of the pollution charge according to the MPE / MPD norm and the fee for exposure to hazardous substances within the WES / WSS.
Step 3
Calculate the waste fee using the above methods. And if the waste disposal limit exceeds the WES / WSS limits, first calculate the payment for waste disposal within the limits and standards. After that, determine the amount of excess of the norms, multiply it by the correction factor and by the factor 5 (set by the government for exceeding the limits and norms of waste disposal). Add up all values. The result is the amount of payment for environmental pollution by placing production waste.
