Environmental legislation standards have been in force in all regions of the Russian Federation since 2002. But in 2016, Federal Law No. 7 underwent some changes. As follows from the legislative provisions, all legal entities. persons and individual entrepreneurs who use environmentally friendly objects (that adversely affect nature) in their business are obliged to replenish the State Treasury with appropriate contributions (NVOS). Payment for negative impact on environment– this is a mandatory annual contribution from natural resource users, characterized as covering damage caused to the nature and ecology of the country as a result of the use of non-natural resources in their management. The obligation to make mandatory contributions to the Treasury is established by Article 16 of Federal Law No. 7.

The concept of compensation for pollution of nature implies financial contributions by natural resource users to the country's budget, acting as compensation for damage caused by them. environmental damage. Payment is made once a year or every quarter, depending on the form of ownership of the company. The established fees are aimed at encouraging legal entities. individuals and individual entrepreneurs to take appropriate measures to reduce the degree of adverse impact emanating from the use of NV objects, including the construction of environmental structures. Federal law No. 7 contains some generalized requirements regarding contributions for negative environmental impacts, as well as the rules and frequency of their deductions (Article 16 of Federal Law No. 7). Reimbursement from natural resource users is subject to transfer to the State Treasury of the Russian Federation.

Guided by the same Article 16 of Federal Law No. 7, the following is considered to be an unfavorable influence:

• release of radioactive and other polluting components and compounds into the atmosphere by permanent resources;
• discharges of radioactive and other polluting substances into drains, as well as drainage channels;
• saving and disposal of waste materials obtained during production activities.

For the above types negative impact for the environment, both Federal Law No. 7 and Government Decree No. 255 provide for a fee.

The procedure for filing a declaration-calculation for NV and the deadlines for paying contributions

The calculation of compensation is reflected in the NVOS declaration, which is submitted to Rosprirodnadzor of the constituent entities of the Russian Federation. The deadline for submitting the document is March 10 of the year following the reporting period. That is, the declaration and calculation for 2017 should be sent to natural resource users no later than March 10, 2018.

The document reflects the calculation of mandatory compensation, the payment deadline for which is set until March 1 of the following tax period of the year. It is worth pointing out that the payment for negative impact has different frequency, depending on the type of business. For example:

1. Large business entities must make payments quarterly. The payment deadline is the 20th day of the month following the reporting quarter.
2. Small and medium-sized businesses make payments once every 12 months. The deadline is no later than March 1 of the following tax period of the year.
3. If a subject has just registered to start a business activity, regardless of its class of business, in the current period it must make payments for the negative impact on the environment based on the results of the past year, that is, before March 1 of the year following the reporting period.

Obligation to submit calculations for the tax assessment and its payment

According to the rules of environmental legislation, all legal entities are required to pay the NVOS and submit a declaration. persons and individual entrepreneurs carrying out their production activities using facilities that have an adverse impact on the environment. Taking into account the degree of environmental damage, NV property is divided into categories, and accordingly, the calculation of contributions for them will be different. The calculation method and the result obtained are reflected in the declaration.

Let us note that objects belonging to category IV are not subject to the calculation of the NVOS, that is, users of natural resources are completely exempt from paying the contribution. This means that such objects have distinctive features for environmental damage:

• do not produce radioactive emissions;
• the volume of pollution entering the atmosphere does not exceed 10 tons per year;
• the economic activity of the enterprise does not affect the clogging waste water.

The level of danger of objects is determined by Rosprirodnadzor after an appropriate assessment of the enterprise’s property.

As with all mandatory payments made to the budget, our own BCCs have been developed for negative impacts on the environment, which reflect the direction of budget funds.

For late filing of declarations and payment of contributions, the law provides for penalties.

The fines are set at this amount

• officials - from 3,000 to 6,000 rubles;
• legal entities – from 50,000 to 100,000 rubles.

Fees for the IEE

For enterprises that make contributions to the budget for environmental damage, the corresponding KBK codes are provided; the negative impact on the environment in 2018 will be transferred by natural resource users according to the 20-digit codes given in the Letter of Rosprirodnadzor No. AS-06-01-36/6155 dated April 11, 2016 year.

Table. KBK on NVOS.

In conclusion, we note that the main task of legislators in relation to fees for environmental protection is to encourage enterprises to preserve and restore environmental sites. In addition, the calculation of the fee regulates the efficiency of using resource-saving sources.

Of great concern in almost all countries of the world is the threat of environmental pollution - one of the manifestations of an irreversible imbalance between man and nature. The impact of material production on nature has become so intense that it cannot, through its own forces and mechanisms, compensate for disturbances in the ecological balance.
Air and water pollution from industrial emissions is growing alarmingly. The main sources of emissions into the atmosphere are energy production and consumption. For 1970-2000 the growth rate of total emissions has decreased somewhat, but their absolute sizes are growing and reaching huge volumes - 60-100 million tons of suspended particles, nitrogen oxides, sulfur, 22.7 billion tons of carbon dioxide (1990 - 16.2 million tons). In this regard, in last decades the concentration of gases and solid suspended particles in the atmosphere has increased significantly, as well as chemical elements that reduce the ozone layer. The concentration of gases that cause the greenhouse effect - methane, nitrogen, carbon compounds - has increased significantly. To industrial revolution The concentration of greenhouse gases remained relatively stable (0.0028% of atmospheric volume). Recently it is 0.036%, which is caused by various types of production activities. Greenhouse gases are believed to persist in the atmosphere for a hundred years or more.
A major environmental issue is the risk of climate change. The Earth's climate was relatively stable, temperature changes during the century did not exceed 1° C. In the twentieth century. Compared to six centuries, the climate has warmed - the temperature has increased by 0.5°. Terrestrial and aquatic ecological systems, socioecological systems ( agriculture, fisheries, forestry and water resources) are vital to human development and are all sensitive to climate change. Rising temperatures could lead to a further rise in sea levels, which have risen by 10-25 cm over the last century. But with more than a third of humanity living within 60 km of a coastline, the number of people displaced could reach unprecedented proportions.
There is a threat of destruction of the ozone layer in the lower layers of the atmosphere. Water systems and soil are polluted. IN recent years About 150 million tons of mineral fertilizers per year and over 3 million tons of pesticides are dispersed on the fields. With the increase in the number of those in the environment various types chemical compounds arises real threat their combined action as a result of mutual reactions involving unintended catalysts. As experts note, even at low concentrations, the accumulation of negative effects from the action of various chemical compounds is possible.
For human development and his productive activities it is vital plain water. It also has special significance for the normal life of nature. Many parts of the world are experiencing a general shortage, gradual destruction and increasing pollution of fresh water sources. This is caused by an increase in untreated sewage, industrial waste, loss of natural water intake areas, disappearance of forest areas, poor farming practices, etc. Only 18% of the population has access to clean water (33% in 1970); 40% of the population suffers from water shortages. In developing countries, approximately 80% of all illnesses and 1/3 of deaths are caused by drinking contaminated water.
Modern production poses a threat of destruction of the original conditions of human life on Earth, and in some cases it has crossed the possible threshold. An example of this is the destruction of valuable natural objects, the disappearance of a number of species flora and some species of wild animals. It is estimated that after 1600, over 100 species of birds, invertebrates, and mammals, about 45 species of fish, and 150 species of plants disappeared. Declining biological diversity poses a serious threat to the development of human society. The availability of needed goods and services depends on the diversity and variability of genes, species, populations and ecosystems. Biological resources feed and clothe a person, provide housing, medicine, and spiritual food. Thus, about 4.4% of US GDP comes from wild species. The greatest economic benefits of biodiversity are in medicine.
Technogenic emergencies and industrial disasters have an important impact on the state of the environment and natural resource management. In 1984, 2,500 people were killed and tens of thousands were poisoned in India when toxic gas was released from a plant of the American chemical corporation Union Carbide near a densely populated area in Bhopal. Two years later there was an explosion nuclear reactor in Chernobyl. 135 thousand people were evacuated, and radioactive contamination affected a large area. Some time later, another incident at the Sandoz chemical plant in Switzerland caused environmental disaster in Western Europe.
Enormous damage to the environment is caused by military actions and the use of weapons mass destruction. During the Vietnam War, American aircraft dropped over 15 million liters of defoliants. The affected area is 38 thousand square meters. km turned into a lifeless desert for several decades, over 2 million people were affected by toxic substances.
A number of economists believe that if the rate of economic growth, the nature of economic activity, and methods of resolving conflicts continue, then the increase in losses may exceed the benefits of this type of development, and this will mean the beginning of an era of “anti-economic” development, leading to poverty rather than wealth.
Scientific awareness of the consequences economic activity dates back to the 16th century. and is associated with the name of the German naturalist G. Agricola. He noted that as a result of the development of mining activities, fertile lands began to deteriorate, forests were cut down, rivers were polluted, and the digging of mines resulted in more damage to people than benefits from the ores that were extracted from them. However, unlike India and China, the concepts of Albertus Magnus and Roger Bacon prevailed in Europe, asserting the unlimited domination of man over nature. They dominated the economic worldview of society until the last quarter of the 20th century.

Before all humanity stands the most important task- preservation of the diversity of all organisms living on Earth. All species (vegetation, animals) are closely interconnected. The destruction of even one of them leads to the disappearance of other species associated with it.

From the very moment man invented tools and became more or less intelligent, his comprehensive influence on the nature of the planet began. The more man developed, the greater the impact he had on the Earth's environment. How does man influence nature? What is positive and what is negative?

Negative points

There are both pros and cons of human influence on nature. First, let's look at negative examples of harmful things:

1. Deforestation associated with the construction of highways, etc.
2. Soil pollution occurs due to the use of fertilizers and chemicals.
3. Reduction in population numbers due to the expansion of fields for fields through deforestation (animals, deprived of their normal habitat, die).
4. The destruction of plants and animals due to the difficulties of their adaptation to a new life, greatly changed by man, or simply their extermination by people.
5. and water by diverse people themselves. For example, in Pacific Ocean There is a “dead zone” where a huge amount of garbage floats.

Examples of human influence on the nature of the ocean and mountains, on the state of fresh water

The change in nature under human influence is very significant. The flora and fauna of the Earth are severely affected, and water resources are polluted.

Typically, light debris remains on the surface of the ocean. In this regard, access of air (oxygen) and light to the inhabitants of these territories is difficult. Numerous species of living creatures are trying to look for new places for their habitat, which, unfortunately, not everyone succeeds in.

Every year, ocean currents bring in millions of tons of trash. This is a real disaster.

Deforestation on mountain slopes also has a negative impact. They become bare, which contributes to erosion and, as a result, the soil loosens. And this leads to devastating collapses.

Pollution occurs not only in the oceans, but also in fresh water. Thousands of cubic meters of sewage or industrial waste flow into rivers every day.
And they are contaminated with pesticides and chemical fertilizers.

The terrible consequences of oil spills, mining

Just one drop of oil renders approximately 25 liters of water unfit for drinking. But that's not the worst thing. A fairly thin film of oil covers the surface of a huge area of ​​​​water - approximately 20 m 2 of water. This is destructive for all living things. All organisms under such a film are doomed to slow death, because it prevents the access of oxygen to the water. This is also a direct influence of man on the nature of the Earth.

People extract minerals from the depths of the Earth, formed over several million years - oil, coal, etc. Such industrial production, along with cars, emit carbon dioxide into the atmosphere in huge quantities, which leads to a catastrophic decrease in the ozone layer of the atmosphere - the protector of the Earth's surface from deadly ultraviolet radiation from the Sun.

Over the past 50 years, the air temperature on Earth has increased by only 0.6 degrees. But that's a lot.

Such warming will lead to an increase in the temperature of the world's oceans, which will contribute to the melting of polar glaciers in the Arctic. Thus, the most global problem- the ecosystem of the Earth's poles is disrupted. Glaciers are the most important and voluminous sources of clean fresh water.

Benefit people

It should be noted that people bring certain benefits, and considerable ones.

From this point of view, it is necessary to note the influence of man on nature. The positive lies in the activities carried out by people to improve the ecology of the environment.

In many vast areas of the Earth different countries protected areas, reserves and parks have been organized - places where everything is preserved in its original form. This is the most reasonable influence of man on nature, a positive one. In such protected areas, people contribute to the conservation of flora and fauna.

Thanks to their creation, many species of animals and plants have survived on Earth. Rare and already endangered species are necessarily included in the man-made Red Book, according to which fishing and collection of them is prohibited.

People also create artificial water channels and irrigation systems that help maintain and increase

Planting of diverse vegetation is also carried out on a large scale.

Ways to solve emerging problems in nature

To solve problems, it is necessary and important, first of all, to have an active influence of man on nature (positive).

As for biological resources (animals and plants), they should be used (extracted) in such a way that individuals always remain in nature in quantities that contribute to the restoration of the previous population size.

It is also necessary to continue work on organizing nature reserves and planting forests.

Carrying out all these activities to restore and improve the environment is a positive human impact on nature. All this is necessary for the benefit of oneself.

After all, the well-being of human life, like all biological organisms, depends on the state of nature. Now all humanity faces the most important problem - creating a favorable state and sustainability of the living environment.

1) The economic mechanism of environmental protection has several components. Firstly, use natural resources is paid. The legislator regulates the procedure for payments for the use of land, subsoil, forest areas and other natural resources in the form of taxes, rent and other forms provided by law depending on the right to use the natural resource. Secondly, the law provides for the procedure for compensation for damage to the environment and certain natural resources - property liability. Thirdly, administrative responsibility provides for the procedure for paying fines and their amount for administrative offenses in the field of environmental protection and natural resource management. Fourthly, the law also provides for the collection of non-tax payments, in particular fees for negative impact on the environment, which is also not a type of liability for offenses in the field of environmental protection and natural resource management.

General methods economic regulation in the field of environmental protection are contained and listed in Art. 14 of the Federal Law "On Environmental Protection".

Methods of economic regulation in the field of environmental protection include:

development of state forecasts of socio-economic development based on environmental forecasts;

development of federal programs in the field environmental development Russian Federation and target programs in the field of environmental protection of the constituent entities of the Russian Federation;

development and implementation of environmental protection measures in order to prevent harm to the environment;

establishing fees for negative impacts on the environment;

setting limits on emissions and discharges of pollutants and microorganisms, limits on the disposal of production and consumption waste and other types of negative impact on the environment;

conducting an economic assessment of natural objects and natural-anthropogenic objects;

conducting an economic assessment of the impact of economic and other activities on the environment;

provision of tax and other benefits for the implementation of the best existing technologies, non-traditional types of energy, the use of secondary resources and waste recycling, as well as for the implementation of other effective measures to protect the environment in accordance with the legislation of the Russian Federation;

support for entrepreneurial, innovative and other activities (including environmental insurance) aimed at environmental protection;

compensation in accordance with the established procedure for environmental damage;

other methods of economic regulation to improve and effectively implement environmental protection.

Types of negative impact on the environment include:

emissions in atmospheric air pollutants and other substances;

discharges of pollutants, other substances and microorganisms into surface water bodies, underground water bodies and drainage areas;

pollution of subsoil and soil;

disposal of production and consumption waste;

environmental pollution by noise, heat, electromagnetic, ionizing and other types physical influences;

other types of negative impact on the environment.

In accordance with Art. 16 of the Federal Law “On Environmental Protection”, negative impact on the environment is subject to payment. The form of payment for negative impact on the environment is determined by federal laws. The procedure for calculating and collecting fees for negative impacts on the environment is established by the legislation of the Russian Federation. Paying a fee for a negative impact on the environment does not exempt economic and other business entities from carrying out environmental protection measures and compensating for environmental damage.

To bring property liability in connection with violation of legislation in the field of environmental protection, the amount of damage is determined based on the actual costs of restoring the disturbed state of the environment, taking into account the losses incurred, including lost profits, as well as in accordance with reclamation and other projects restoration work, in their absence - in accordance with the rates and methods for calculating the amount of harm to the environment, approved by executive authorities exercising public administration in the field of environmental protection.

Objects that have a negative impact on the environment and data on their impact on the environment are subject to state statistical registration.

“The concept of an economic mechanism for environmental management is usually formulated in the literature from the standpoint of ensuring environmental safety and motivating compliance with environmental requirements, which, of course, are its priority tasks.

At the same time, the regulation of economic relations in the field of environmental management affects a wider range of tasks, including the economic protection of state interests in the field of environmental management, ensuring conditions for the involvement of natural resources in economic activities, economic responsibility for the withdrawal and damage to natural resources, redistribution of income from their exploitation and etc. combined with the use of economic instruments to achieve environmentally sustainable development.

In accordance with the Federal Law "On Environmental Protection", compensation for damage to the environment caused by violation of legislation in the field of environmental protection is carried out voluntarily or by decision of a court or arbitration court. Determination of the amount of damage to the environment caused by violation of legislation in the field of environmental protection is carried out based on the actual costs of restoring the disturbed state of the environment, taking into account the losses incurred, including lost profits, as well as in accordance with reclamation projects and other restoration work, in their absence - in accordance with the taxes and methods for calculating the amount of environmental damage approved by executive authorities exercising public administration in the field of environmental protection.

The economic mechanism also includes environmental insurance, carried out in order to protect the property interests of legal entities and individuals in case of environmental risks.

“With regard to environmental risks, risk is presented as the likelihood of adverse consequences for natural resources of any anthropogenic changes in nature.

In environmental management practice, these risks are divided as follows:

risks of environmental pollution during the production, storage and use of chemicals, including fertilizers;

risks of environmental pollution due to the emission of harmful by-products of industrial production;

risks associated with urbanization (risks of reduction of arable land, forest destruction, extinction of flora and fauna species, noise pollution, etc.);

risks of natural disasters (floods, earthquakes, etc.

To calculate both the payment for negative impact on the environment and harm, environmental standards and limits are used.

“Nature management is carried out in two types: the removal of natural substances from nature and the introduction of anthropogenic substances into nature. Therefore, limitation is carried out in two ways: for a certain period, the volumes of maximum use (withdrawal) of natural resources, emissions and discharges of pollutants into the environment and placement household and industrial waste. Limits are set by specially authorized persons. government agencies in the field of environmental protection. This takes into account the environmental situation in the region, the need to reduce emissions and discharges of pollutants into the atmosphere, water, soil, and the timing of achieving the indicators of state and regional environmental programs.

2) Standards in the field of environmental protection are established standards for environmental quality and standards for permissible impact on it, the observance of which ensures the sustainable functioning of natural ecological systems and preserves biological diversity (Article 1 of the Federal Law “On Environmental Protection”).

Standardization in the field of environmental protection pursues the goal of state regulation of the impact of economic and other activities on the environment, guaranteeing the preservation of a favorable environment and ensuring environmental safety. The law does not establish an exhaustive list of standards, but it should be noted:

environmental quality standards (established to assess the state of the environment in order to preserve natural ecological systems, the genetic fund of plants, animals and other organisms);

standards for permissible impact on the environment (established in order to prevent the negative impact on the environment of economic and other activities for legal entities and individuals using natural resources);

standards for permissible emissions and discharges of substances and microorganisms (established for stationary, mobile and other sources of environmental impact by economic and other activities based on standards for permissible anthropogenic load on the environment, environmental quality standards, as well as technological standards), related to standards permissible impact on the environment;

standards for the generation of production and consumption waste and limits on their disposal (set in order to prevent their negative impact on the environment), related to the standards for permissible impact on the environment.

Questions for control:

1)Standards in the field of environmental protection.

2) Economic aspects of environmental management.

3) The concept of environmental risks.

Payment for environmental pollution and other types of harmful effects on it is considered in Russian environmental law and foreign countries as one of the main economic incentives for environmental enterprises whose activities are associated with such impacts on nature to take measures to reduce environmental pollution in accordance with legal requirements. Such measures may take the form of different forms. Natural resource users who are not interested in regular high payments for excessive pollution can improve production technology and build efficient wastewater treatment plants or ensure high efficiency of existing structures. Finally, a significant effect in reducing environmental pollution levels can be achieved by enterprises by increasing demands on employees and ensuring compliance with labor and technological discipline.

Some general requirements regarding payment for negative impact on the environment are determined in the Federal Law “On Environmental Protection” (Article 16). TO types of negative impact environmental charges for which fees are charged include:

Emissions of pollutants and other substances into the air;

Discharges of pollutants, other substances and microorganisms into surface water bodies, underground water bodies and drainage areas;

Contamination of subsoil, soils;

Disposal of production and consumption waste;

Environmental pollution by noise, heat, electromagnetic, ionizing and other types of physical influences;

Other types of negative impact on the environment.

The law has not determined the form of payment for negative environmental impact. It states that such forms are determined by federal laws. To date, no such laws have been adopted. This issue was more correctly resolved in the previous Law - “On Environmental Protection” (1991), which provided two types of payments for:

Emissions, discharges of pollutants, waste disposal and other types of pollution within established limits;

Emissions, discharges of pollutants, waste disposal and other types of pollution in excess of established limits. In this case, limits are understood as the volumes of emissions and discharges of harmful substances into the environment and the disposal of production wastes established for enterprises-users of natural resources for a certain period.

The determination of the size and collection of fees for environmental pollution are regulated at the federal level in sufficient detail by a document approved by the Decree of the Government of the Russian Federation of August 28, 1992 (as amended by Decree of June 14, 2001 N 463), which is called “The procedure for determining the fee and its maximum sizes for environmental pollution, waste disposal, and other types of harmful effects."

The starting points for determining fees for negative impacts on the environment are the basic standards for fees for emissions, discharges of pollutants into the environment, waste disposal and other types of harmful impacts, as well as coefficients that take into account environmental factors.

Installed two types of basic payment standards:

For emissions, discharges of pollutants, waste disposal, and other types of harmful effects within acceptable standards;

For emissions, discharges of pollutants, waste disposal, and other types of harmful effects within established limits (temporarily agreed standards). At the same time, the basic standards for payment for environmental pollution within the limits of temporarily agreed standards were five times higher than payments for environmental pollution within the limits of acceptable standards.

Payment standards for emissions of pollutants into the atmospheric air from stationary and mobile sources, discharges of pollutants into surface and underground water bodies, and disposal of production and consumption waste are established by Decree of the Government of the Russian Federation of June 12, 2003 N 344.

In accordance with the existing concept of payment for pollution, basic payment standards are established for each ingredient of the pollutant (waste), type of harmful effect, taking into account the degree of danger to the environment and public health. For individual regions and river basins, coefficients are established for the basic payment standards, taking into account environmental factors - the natural and climatic features of the territories, the significance of natural and socio-cultural objects. For example, the coefficient ecological situation and the ecological significance of atmospheric air in the northern economic region of the Russian Federation - 1.4, central - 1.9, Ural - 2, Far Eastern - 1. Coefficients of the environmental situation and ecological significance of atmospheric air, water bodies and soil could increase.

Standards of payment for emissions of pollutants into the atmospheric air by stationary and mobile sources, discharges of pollutants into surface and underground water bodies, disposal of production and consumption waste for specially protected natural areas, including medical and recreational areas and resorts, as well as for the regions of the Extreme North and equivalent areas, Baikal natural area and environmental disaster zones is applied using coefficients taking into account environmental factors and an additional coefficient 2.

In this case, differentiated payment rates are determined by multiplying the basic payment standards by coefficients that take into account environmental factors.

Payments for environmental pollution in amounts not exceeding the maximum permissible standards for emissions, discharges of pollutants, volumes of waste disposal, and levels of harmful effects established by the natural resource user are determined by multiplying the corresponding payment rates for the amount of the specified types of pollution and summing the resulting products by type of pollution.

Payment for environmental pollution within established limits is determined by multiplying the corresponding payment rates by the difference between the limit and maximum permissible emissions, discharges of pollutants, volumes of waste disposal, levels of harmful effects and summing the resulting products by type of pollution.

Payment for excess pollution of the natural environment is determined by multiplying the corresponding rates of payment for pollution within the established limits by the amount of excess of the actual mass of emissions, discharges of pollutants, volumes of waste disposal / levels of harmful effects above the established limits, summing up the resulting products by type of pollution and multiplying these amounts by a fivefold increasing factor.

If the user of natural resources does not have a properly issued permit for the emission, discharge of pollutants, or disposal of waste, the entire mass of pollutants is taken into account as above the limit.

Payments beyond the limit permissible emissions, discharges of pollutants, waste disposal, levels of harmful effects are carried out at the expense of the cost of products (works, services), and payments for exceeding them - at the expense of the profit remaining at the disposal of the natural resource user.

Payments for negative environmental impact are made quarterly.

An important question is where payments for environmental pollution go. Previously, when the Federal Environmental Fund existed, in accordance with the Law of the RSFSR "On the Protection of the Natural Environment", funds collected for environmental pollution were transferred by natural resource users indisputably in the amount of 90% to special accounts of extra-budgetary state environmental funds and 10% to income republican budget of the Russian Federation to finance the activities of territorial bodies public administration in the field of environmental protection.

On modern stage the distribution of payments for negative impacts on the environment is regulated by the Budget Code of the Russian Federation of July 31, 1998. In accordance with it, 20% of the payment goes to the federal budget; 40% - to the budgets of the constituent entities of the Russian Federation; 40% goes to local budgets. At the same time, the Code does not establish the intended use of these financial resources.

55. Environmental insurance: concept, features.

Environmental insurance is a new legal measure for environmental protection. It is a type of insurance regulated by the Law of the Russian Federation of November 27, 1992 “On the organization of insurance business in the Russian Federation.” Some general requirements for environmental insurance are established by the Federal Law “On Environmental Protection” (Article 18).

Environmental insurance represents a relationship to protect the property interests of individuals and organizations in the event of environmental risks at the expense of special insurance funds.

Objects environmental insurance may include property interests that do not contradict the legislation of the Russian Federation:

Related to the life and health of the policyholder or insured person (personal insurance);

Related to the ownership, use, disposal of natural resources and other property (property insurance);

Related to compensation by the insured for damage caused to the person or property of an individual, as well as damage caused to a legal entity (liability insurance)<85>.

In the Russian Federation it can be carried out mandatory state environmental insurance. Such insurance in the Russian Federation is carried out in accordance with the legislation of the Russian Federation. Thus, in accordance with the Federal Law "On the Use atomic energy“a certain circle of persons is subject to mandatory free personal insurance against the risk of radiation exposure at the expense of the owners or owners (users) of nuclear energy facilities (Article 18). This circle includes employees of nuclear installations, radiation sources and storage points, sent to these facilities , as well as citizens living, carrying out labor activity or passing military service within the surveillance zone of nuclear installations, radiation sources and storage facilities. According to the Law, Russian citizens are provided with the right to conclude a contract of voluntary insurance of person and property against the risk of radiation exposure. Payments of insurance amounts for this type of insurance must be made regardless of payments of amounts for state social insurance and social security.

Federal Law of July 21, 1997 "On Industrial Safety of Hazardous Production Facilities"<86>establishes mandatory insurance of liability for damage caused during the operation of a hazardous production facility (Article 15). An organization operating a hazardous production facility is obliged to insure liability for damage to life, health or property of other persons and the environment in the event of an accident at a hazardous production facility.

In the Russian Federation it is also carried out voluntary environmental insurance. The main document in the field of voluntary insurance is the Standard Regulations on the Procedure for Voluntary Environmental Insurance in the Russian Federation, approved by the Russian Ministry of Natural Resources and the Russian State Insurance Company on December 3 and November 20, 1992, respectively (hereinafter referred to as the Standard Regulations). Based on this Regulation, the insurance organization (insurer) provides insurance coverage for civil (property) liability to policyholders for damage caused to third parties as a result of sudden, unintentional and unexpected pollution of the environment in Russia.

Policyholders are enterprises of any form of ownership that are legal entities, located on the territory of Russia, as well as outside its borders, but having production facilities on the territory of Russia.

Object of environmental insurance is the risk of civil liability, expressed in the presentation of property claims to the insured by individuals or legal entities in accordance with the norms of civil legislation on compensation for damage for land pollution, aquatic environment or air basin in the territory of validity of a specific insurance contract.

The basis for the emergence of insurance relations is an insurance contract concluded between the policyholder and the insurer. Such an agreement is concluded on the basis of a written application from the policyholder and a questionnaire containing the details of the policyholder.

Insurance compensation is paid in the amounts provided for by the current civil legislation, determined as a result of consideration of cases in court or other prescribed procedures. Insurance indemnity includes.