Finance, Taxes
Payment for pollution of the environment: calculation procedure
The current environmental situation in the world forces legislators to accept projects that make payments for environmental pollution from organizations. Now there are documents that reflect a certain amount of fees for the release of substances and other types of bad impact on nature.
It should be noted that several types of payments can be distinguished:
- fee in the framework of regulatory emissions;
- fee within the limit;
- tax on emissions above the limit.
If it turns out that the payment for environmental pollution is calculated within the established limit, then the fee rates should be multiplied by the difference between normal and limit emissions. Naturally, the amount of payment increases if harmful substances are released into nature beyond the limit. In the same way, illegal unauthorized discharge or storage of harmful substances is taxed .
If funds for storage and discharge of harmful substances are paid regularly, this does not mean that the nature user should not take care of nature protection and carry out appropriate measures for its purification. Calculation of fees for negative impact provides for compensation for damage to people's property, their health and the environment, if it was inflicted by the nature user.
The pollution limit is established by the state bodies on the basis of the conclusion of the commission, which verifies the state of nature as a result of the activity of the enterprise. If the organization refuses to pay the statutory amount or is polluting the environment excessively, a fine may be imposed on it in a judicial procedure.
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