Environmental Tax for Russian Enterprises Will Appear in 2020
OREANDA-NEWS The fee for the negative impact on the environment can be converted into an environmental tax. New type of taxes discussed the Ministry of Finance according to the Tax code of the Russian Federation.
The document was developed for inclusion in the non-tax payments part. It have a quasi-tax character, according to the explanatory note to the document. The text of document is posted on the portal of draft legal acts.
The Ministry of Finance has previously announced plans to conduct an analysis of existing non-tax payments. Those of them, which have the features of taxes and fees, are supposed to be regulated within the Russian tax code. For the rest non-tax payments will established special rules of regulation according to the laws of the Russian Federation.
Currently, the rules on payment for negative impact on the environment are enshrined in the law on environmental protection. Its size is calculated based on the volume of pollutant emissions.
Analytics made the analyze of the non-tax payments dynamics to the budget system of the Russian Federation. The collection of these taxes has the low efficiency, the Ministry of Finance reports. This problem creates the need to Finance state environmental programs at the expense of other revenues of the Federal and regional budgets. In a number of countries, payments for environmental pollution are collected as a tax payment.
«The introduction of the environmental tax is justified by the need to provide government environmental projects» the explanatory note says. The environmental tax introduction will significantly increase environmental revenues.
The document proposes to fix the tax rates for the release of various substances into the air, discharges into water bodies, for the disposal of production and consumption waste according to their hazard class. The law, if adopted, will enter into force on January 1, 2020.