Luận văn áp dụng phí bảo vệ môi trường đối với nước thải công nghiệp tại thành phố hà nội

TIUOXG DAI HOC KINH TE QUOC DAN DAI HOC KTQD TT.THdNGTINTHUVIEN PHONG LUAN AN • TV LIEU NGUYEN THI THANH THAM AP DUNG PHI BAO VE MOI TIU(')NG DOI VO1 MOG THAI CONG NGHIEP TAI THANH PHO HA NOl • • • Chuyen nganh: Kinh te va Quan ly Moi trucmg LU AN VAN THAC SY KINH TE • • Ngwcri hir&ng dan khoa hoc : PGS.TS LE THU HOA T£ ■ $ Wio Ha Noi - 2009 MUC LUC • • • Trang r r Danh muc cac tir viet tat Danh muc cac bang, hinh Tom tat luan van Md DAU CHUONG TONG QUAN VE PHI BAO VE MOI TRUING DOI VOI NIOC THAI 1.1 Cac cong cu chinh sach quan ly moi trirong 1.1.1 Cdng cu menh lenh va kiem soat (CAC) 1.1.2 Cac cdng cu kinh te (Eis ) 1.1.3 Cdng cu giao due va thong tin moi truong 1.2 Phi bao ve moi truong doi voi niroc thai cong nghiep voi tu each la mot cong cu kinh te quan ly moi truong r 1.2.1 Khai niem ve phi bao ve moi truong doi voi nude thai cdng nghiep x 1.2.2 Muc tieu cua viec thuphi bao ve moi trirang doi voi nude thai cdng nghiep f r r 1.2.3 Cac uu diem va han che cua phi bao ve moi truong doi voi nude thai cdng nghiep (Phi) 9 1.2.3.1 Uu diem 1.2.3.2 Han chi 11 1.3 Cac tieu chi lya chon danh gia Chinh sach lien quan den phi bao ve moi truong doi voi nuoc thai 12 1.3.1 Hieu qua va hieu qua chi phi 12 1.3.2 Cdng bang 13 1.3.3 Khuyen khich ddi moi 14 1.3.4 Tinh hieu lure 15 1.3.5 Xem xet khia canh dao dice 15 1.4 Thue te ap dung phi bao ve moi truoug doi voi nuoc thai cua mot so quoc gia tren the gidi 16 1.4.1 Cac nu de ph at trien 16 1.4.1.1 Doi twang danh phi bao ve moi trwang A 1.4.1.2 Sir dung nguon thu 16 1.4.2 Cac niric dang phat trien r 1.4.2.1 Doi twang danh phi bao ve moi trwang 17 1.4.2.2 Sir dung nguon thu 20 1.4.2.3 Cac phdn gay d nhiem bien nwdc thai dwac cac nwac dang phat trien xem la can cir de tinh mire phi phai nop cua doanh nghiep 21 1.4.2.4 Mire phi 21 1.4.3 Mot so bai hoc kinh nghiem cho Viet Nam viec dp dung phi bao ve moi trwang doi vol nu'dc thai 22 CHUONG THUC TRANG AP DUNG PHI BAO VE MOI TRUONG DOI VOI NUOC THAI CONG NGHIEP TREN DIA BAN THANH PHO HA NOI 24 2.1 Gidi thieu chung ve Ha Noi 24 2.1.1 Vi tri dia ly va dieu kien tw nhien 24 2.1.1.1 Vi tri dia ly 24 2.1.1.2 Dia hinh 24 2.1.2 Dieu kien kinh te xa hoi 24 2.1.2.1 Dan so va Mat dan cw 24 2.1.2.2 Cac dan vi hanh chinh 25 2.L23 Dien tich 25 17 18 2.1.2.4 Kinh te 25 2.1.3 Thye trang nude thai tai Ha Noi 25 2.1.3.1 Nude thai tren dia ban Ha Noi 25 2.1.3.2 Xu ly nucrc thai tren dia ban Ha Noi 28 29 2.2 Thue te trien khai ap dung phi Bao ve moi truong doi voi nuoc thai cong nghiep tai Ha Noi 2.2.1 He thong van ban cua Uy ban nhan dan Thanh Ha Noi trien khai tinh than cua Nghi dinh 67 29 2.2.1.1 Quyet dinh so 15 thang 03 nam 2004 r 48/2004/QD-UB \ r cua Uy ban nhan dan Thanh Ha Noi ve viec thu phi bao ve moi trudng doi vdi nude thai sinh hoat 29 2.2.1.2 Quy dinh cua Ha Noi ve viec thuphi bao ve moi trudng doi vdi nude thai cdng nghiep 30 2.2.2 He thong cac cu quan co lien quan viec dp dung phiBao ve moi trudng doi veri nude thai cdng nghiep tai Ha Noi 35 2.2.3 Tinh hinh thuphiBao ve moi trudng doi vdi nude thai cdng nghiep cua Ha Noi ’ 37 2.2.3.1 So phi thu ducrc 37 2.2.3.2 Danh sach nhung cor sd da duuc tham dinh 38 2.3 So sanh viec ap dung phi bao ve moi trudng doi voi nuoc thai cong nghiep tren dia ban Ha Noi voi mot so Tinh, Thanh 44 2.3.1 Diem kliac biet cua Ha Noi doi vdi mot sd Tinh, Thanh dp dung phi bao ve moi trudng doi vdi nude thai cdng nghiep 44 2.3.2 So sanh mice phi thu ducrc 45 2.3.3 Mot sd net han che chung viec dp dung phiBao ve moi trudng doi vdi nude thai cdng nghiep cua Ha Noi va mot sd tinh, 46 2.4 Danh gia thuc te ap dung phi bao ve moi trudng doi vdi nuo*c thai cdng nghiep tai Ha Noi 48 2.4.1 Danh gid ve Moi quan he giua cac cer quan quan ly vdi va Moi quan he giua cac cu quan quan ly vdi Ngudi gay o nhiem viec dp dung 48 r phiBao ve moi trudng doi vdi nude thai cdng nghiep 2.4.2 Dank gid muc tuan thu cua Ngudi gay o nhiem thuoc doi tuong thu phi 52 2.4.3 Barth gid ca che chinh sach lien quan den dp dung phi bao ve moi trudng doi vdi nude thai cdng nghiep tai Ha Noi 54 2.4.4 Danh gia quy trinh thu phi theo tinh than Nghi dinh 67 57 2.4.5 Danh gid so phi thu duac va du tinh so phi kha thi co kha nang thu duq'c r 2.4.5.1 Danh gid so phi thu duac 2.4.5.2 Dy tinh so phi co kha nang thu duac 2.5 Danh gia chinh sach thu phi bao ve moi tru’d’ng doi vdi nirtfc thai cong nghiep theo tinh than cua Nghi dinh 67 58 58 58 59 2.5.1 Tieu chi hieu qua va hieu qua chi phi 59 2.5.2 Tinh cdng bang 61 2.5.3 Tinh khuyen khich doi mdi 61 2.5.4 Tinh hieu luc 62 2.5.5 Xem xet khia canh dao dire 63 CHUONG MOT SO GIAI PHAP, KIEN NGHI DE NANG CAO HIEU QUA PHI BAO VE MOI TRUONG DOI VOI NVOC THAI CONG NGHIEP 64 3.1 Can cu- de xuat giai phap va kien nghi 64 3.1.1 Quy hoach chungphat trien Ha Noi den nam 2020 64 3.1.1.1 Muc tieu xic ly nude thai den nam 2010 64 3.1.1.2 De an quy hoach md rong Dia gidi hanh chinh va Vung thu den nam 2020, tarn nhin den nam 2030 64 3.1.2 Ket qua thuc hien muc tieu cua viec dp dung phi bao ve mdi trudng doi vdi nude thai cdng nghiep 65 3.1.2.1 Ket qua thuc hien muc tieu tao nguon thu cho Quy Bao ve mdi trudng Viet Nam 65 3.1.2.2 Ket qua thuc hien Muc tieu han che d nhiem moi trudng tu nude thai va tiet kiem nuac sach 66 3.1.3 Kinh nghiem dp dung cua mot so nude co nen kinh te twang tw khu vwc Dong Nam A \ r 67 3.2.1 Nhom Gidi phap ve chinh sach 69 3.2.2 Nhom gidiphap ky thuat 71 3.2.3 Nhom gidiphap doi vdi Ca quan quan ly Nha nwdc lien quan 75 69 3.2 Cac giai phap nham nang cao hieu qua cua phi bao ve moi tnrd’ng doi voi nuoc thai 3.3 Mot so kien nghj nham nang cao hieu qua cua phi bao ve moi tru-erng doi voi nu’d’c thai KET LU AN DANH MUC TAI LIEU THAM KHAO PHU LUC 81 83 DANH MUC CAC TT VIET TAT STT Cac chfr Ten day du viet tat BVMT BOD HDND COD CACs DN Doanh nghiep EU Lien minh chau Au EIs Bao ve moi truong X Nhu cau oxy sinh hoa Hoi dong nhan dan Nhu cau oxy hoa hoc Cong cu menh lenh va kiem soat Cong cu kinh te ■ KCN 10 Nghi dinh 67 11 OECD 12 ONMT 13 PPP 14 QPPL 15 QLMT Quan ly moi truong 16 QH Quoc hoi 17 ss Chat thai ran lo lung 18 TCVN Tieu chuan Viet Nam Khu cong nghiep Nghi dinh 67/2003/ND-CP cua Chinh phu 13 thang nam 2003 quy dinh ve Phi bao ve moi truong doi voi nude thai To chuc hop tac va phat trien kinh te nhiem moi truong Nguoi gay o nhiem phai tra tien Quy pham phap luat i9 Thong tur 125 Thong tu so 125/2003/TTLT-BTC-BTNMT cua Bo Tai Nguyen va Moi trudng va Bo Tai chinh ve viec hudng dan thuc hien Nghi dinh so 67/2003/ND-CP 13 thang nam 2003 cua Chinh phu ve phi bao ve moi truong doi vdi nude thai 20 TN-MT Tai nguyen va mdi trudng 21 TW Trung uong DANH MUC CAC BANG TT Noi dung Bang 1.1 Cac loai cong cu kinh te Bang 1.2 Doi tuong danh phi bao ve moi trudng d cac nude dang phat trien Bang 1.3 Cac phan gay nhiem nude thai cong nghiep Bang 2.1 Thanh phan va tinh chat cua nude song To Lich doan chay qua khu vuc Thuong Dinh (tai Cau Mdi va Kim Giang) Bang 2.2 Thanh phan va tinh chat cua nude thai song Kim Nguu Bang 2.3 Cac chi so nhiem cd nude thai cong nghiep Bang 2.4 Muc phi bao ve moi trudng doi vdi nude thai cong nghiep theo timg chat nhiem Bang 2.5 Muc thu phi bao ve mdi trudng doi vdi nude thai cong nghiep theo Thong tu lien tich 125 Bang 2.6 So phi Bao ve mdi trudng doi vdi nude thai cong nghiep thu duoc cac nam 2005, 2006, 2007 Bang 2.7 Tong hop so doanh nghiep duoc tham dinn qua cac nam Bang 2.8 Bang phi bao ve mdi trudng doi vdi nude thai cong nghiep thu duoc cua Ha Noi va mot so Tinh, Thanh Trang Bo Tai nguyen va Moi truong co trach nhiem giam sat, kiem tra hoat dong thim dinh To khai cua cac So Tai nguyen va Moi trudng va hudng ddn giai quyet kip thdi cac vudng mac phat sinh Kho bac nha nudc dia phuong co trach nhiem: to chuc thuc hien hach toan ke toan thu, chi ngan sach nha nudc ddi vdi tien phi thu dupc theo hudng dan tai Thdng tu va phap luat ve ngan sach nha nudc hien hanh Cue thue dia phuong co trach nhiem: kiem tra, don doc, hudng dan va thuc hien quydt toan viec thu, nop tien phi bao ve mdi trudng ddi vdi nudc thai cua don vi cung cdp nudc sach, Uy ban nhan dan xa, phuong va Sd Tai nguyen va Mdi trudng Sd Tai chinh cd trach nhiem phoi hop vdi Sd Tai nguyen va Mdi trudng theo doi va quyet toan phan phi de lai theo quy dinh tai diem muc V Thdng tu Khidu nai, td cao va viec giai quyet khieu nai, td cao ve thu, nop, quan ly va su dung phi bao ve mdi trudng ddi vdi nudc thai tai Nghi dinh 67/2003/ND-CP va hudng dan tai Thdng tu dupc thuc hien theo quy dinh cua phap luat ve khieu nai, td cao va phap luat ve phi, le phi Thdng tu co hieu luc thi hanh sau 15 ke tir dang Cdng bao Noi dung quy dinh ve OChi phi thoat nudcO tai Thdng tu lien tich sd 03/1999/TTLT/BXDBVGCP 16 thang nam 1999 cua lien bo Bo Xay dung - Ban Vat gia Chinh phu ve hudng dan phuong phap dinh gia va tham quyen quy dinh gia tieu thu nudc sach thi, khu cdng nghiep, cum dan cu nong thdn het hieu luc thi hanh Trong qua trinh trien khai thuc hien, neu co vudng mac, de nghi cac td chuc, ca nhan phan anh kip thdi ve Bo Tai chinh va Bo Tai nguyen va Mdi trudng de xem xet, giai quyet hoac sua ddi, bo sung cho phu hop./ Mau so 01 Ten dom vi cung cap nudc sach, Uy ban nhan dan xa, phuong Cong hoa xa hoi chu nghla Viet Nam Doc lap - Tu’ - Hanh phuc To1 khai nop phi bao ve moi truong doi vol nutfc thai sinh hoat Thang nam Kinh gwi: Cue thue Kho bac nha nudc - Ten dem vi nop phi: - Dia chi: - Dien thoai: - Tai khoan so: MS: | Fax: Tai Ngan hang: r y > So tien (dong) Stt Chi tieu So phi bao ve moi truong doi vdi nudc thai sinh hoat phat sinh thang: - So phi thu theo hoa don ban nudc - So phi thu doi vdi trudng hop tu khai thac nudc de su dung So tien phi duoc de lai theo quy dinh So tien phi phai nop ngan sach nha nudc (1-2) So tien phi thang trudc chua nop ngan sach nha nudc (neu co) Sd tien phi nop ngan sach nha nudc thua thang trudc (neu co) So tien phi phai nop ngan sach nha nudc (3 + - 5) SO tien phi bao ve moi truong doi vdi nude thai sinh hoat phai nop ngan sach nha nudc (viet hang chu): r \ Toi xin cam doan so lieu ke khai tren day la dung, neu sai xin chiu xu ly theo quy dinh cua phap luat./ Ngay thdng nam TM Dom vi (Ky ten, ghi ro ho ten va dong dau) Mau so 02 Cong hoa xa hoi chu nghia Viet Nam Doc lap - Tu- - Hanh phuc Ten don vi nop phi Ttf khai nop phi bao ve moi trudng doi voi nu'6'c thai cong nghiep Quy nam Kinh gui: So1 Tai nguyen va Moi triroug - Ten don vi nop phi: -Diachi: - Dien thoai: Fax: - Tai khoan so: Tai Ngan hang: Linh vuc san xuat, che bien: Tong luong nuac thai hang thang (m5): Moi trubng tiep nhan nuac thai: Cac chi so nhiem co nuac thai: Chi so nhiem Ham luong tinh theo chi so Mire phi tuong nhiem cua nude thai ung voi tung chat (d/kg) (mg/l) Abod Acod Atss AHg Apb Aas Acd Tongcong = Sb phi phai nop hang thang tinh theo chi so nhiem (dong) So phi bao ve moi truemg phai nop hang thang = 'Tong so phi phai nop hieing thang tinh theo chat gay o nhiem Xac dinh so phi bao ve moi trucmg doi vdi nudc thm cong nghiep pha.i nop hang quy: Stt Chi tieu So phi phai nop grong quy SO phi quy grudc chua nop ngan ssch Nha nudc SO phi nop ngan ssch Nha nudc ghua quy grudc SO phi phai nop ngan ssch Nha nudc (1 +2-3) So tien (dong) SO gien phi bao mii gruVng POi vdi nudc ghai cgng nghinp phai nop ngan sSch Nha nudc (riet bang chu)’ Tii xin cam Poan sO linu ke khai gren Pay la Pung, neu sai xin chiu xu ly gheo quy Pinh cua phsp luag./ Sd Tai nguyen va Moi trudng nhan td khai (Nguai nhan ky ten ghi ro ho ten) Ngay thang nam TM Don vi (Ky ten, ghi ro ho ten dong dau) Mau so 03 Sd Tai nguyen va moi trudng Cong hoa xa hoi chu nghia Viet Nam Doc lap - Tir do-Hanh phuc Sd: / Thong bao nop phi bao ve moi trirdng doi vdi nirdc thai cdng nghiep Quy nam (Ldn thdng bao ) - Ten don vi nop phi: - Dia chi: Can cu Td khai va ket qua tham dinh nop phi bao ve mdi trudng doi vdi nudc thdi cdng nghiep quy nam cua dan vi, Sd Tdi nguyen va Mdi trudng thdng bao sd tien phi bao ve mdi trudng doi vdi nudc thdi cdng nghiep dan vi phai nop quy nhu sau: stt Chi tieu Sd phi ky trudc chuyen qua Sd tien (ddng) a) Nop thieu b) Nop thua Sd phi phat sinh quy Sd phi phai nop quy (2 + la - lb) Sd tien phi bao ve mdi truong ddi vdi nudc thai cdng nghiep phai nop ngan sach Nha nudc (viet bang chu): Yeu cau don vi nop sd tien theo thdng bao tren day vao Kho bac Nha nudc , Tai khoan sd: Han nop trudc thang nam thdng nam Giam doc Sd Tai nguyen va mdi trirdng (Ky ten, ghi rd ho ten va dong dau) Mau so 04 bo cong an hoac bo quoc phdng Cong hoa xa hoi chu nghia Viet Nam Doc lap - Tu- - Hanh phuc (don vi duoc uy quyen) Sd: / Tham dinh to1 khai phi bao ve moi trudng doi voi nu’oc thai cong nghiep Quy nam Kinh gia: Sd Tai nguyen va Moi trudng - Can cu to khai nop phi bao ve moi truong doi voi nuac thai cong nghiep quy nam cua don vi - Dia chi: Bo Cong an (hoac Bo Quoc phdng), xac dinh so tien phi bao ve moi trudng ddi voi nudc thai cdng nghiep don vi phai nop quy nhu sau: Stt Chi tieu Sd phi ky trudc chuyen qua Sd tien (dong) a) Nop thieu b) Nop thira Sd phi phat sinh quy Sd phi phai nop quy (2 + la - lb) Sd tien phi bao ve mdi trudng ddi vai nuac thai cdng nghiep phai nop ngan sach Nha nudc (viet bang chic): , thang nam thu trudng don vi (Ky ten, ghi rd ho ten va dong dau) PHU LUC THONG TV LIEN TICH Sua doi, bo sung Thong tu- lien tich so 125/2003/TTLT-BTC-BTNMT 18/12/2003 cua lien Bo Tai chinh - Bo Tai nguyen va Moi trudng hirdng dan thyc hien Nghi dinh so 67/2003/ND-CP 13/6/2003 cua Chinh phu ve phi bao ve moi trudng doi voi nu-dc thai Can cur Nghi dinh so 57/2002/ND-CP 03/6/2002 cua Chinh phu quy dinh chi tiet thi hanh Phap lenh Phi va le phi; Can cur Nghi dinh so 24/2006/ND-CP 06/3/2006 cua Chinh phu sura doi, bo sung mot so dieu cua Nghi dinh so 57/2002/ND-CP 03/6/2002 cua Chinh phu quy dinh chi tiet thi hanh Phap lenh Phi va le phi; Can cur Nghi dinh so 67/2003/ND-CP 13/6/2003 cua Chinh phu ve phi bao ve moi trudng doi vai nuoc thai; Can cur Nghi dinh so 04/2007/ND-CP 08/01/2007 cua Chinh phu sua doi, bo sung mot so dieu cua Nghi dinh so 67/2003/ND-CP 13/6/2003 cua Chinh phu ve phi bao ve moi trudng ddi vdi nudc thai; Lien Bo Tai chinh va Bo Tai nguyen va Mdi trudng hudng dan sua ddi, bo sung Thdng tu lien tich sd 125/2003/TTLT-BTC-BTNMT 18/12/2003 cua lien Bo Tai chinh - Bo Tai nguyen va Mdi trudng hudng dan thuc hien Nghi dinh sd 67/2003/ND-CP 13/6/2003 cua Chinh phu ve phi bao ve mdi trudng ddi vdi nudc thai nhu sau: Sira ddi khoan muc II Thdng tw sd 125/2003/TTLT-BTC-BTNMT nhu* sau: “2 Phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep Muc thu phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep tinh theo tirng chat gay o nhiem co nuoc thai, nhu sau: TT CHAT GAY O NHIEM CO MUC THU (Dong/kg chat gay o nhiem co nu-dc thai) TRONG NlTOC THAI Ten goi Ky hieu Mdi trirdng Mdi trirdng Mdi trirdng Mdi trirdng tiep tiep nhan A tiep nhan B tiep nhan C nhan D Nhu cau o xy hoa hoc ACOD 300 250 200 100 Chat ran lo lung ATSS 400 350 300 200 Thuy ngan Ahg 20.000.000 18.000.000 15.000.000 10.000.000 Chi Apb 500.000 450.000 400.000 300.000 Arsenic Aas 1.000.000 900.000 800.000 600.000 Cadmium Acd 1.000.000 900.000 800.000 600.000 Trong moi trudng tiep nhan nudc thai bao gom loai A, B, C va D duoc xac dinh nhu sau: - Mdi trudng tiep nhan nudc thai loai A: noi thanh, noi thi cua cac thi loai dac biet, loai I, loai II va loai III - Mdi trudng tiep nhan nudc thai loai B: noi thanh, noi thi cua cac thi loai IV, loai V va ngoai thanh, ngoai thi cua cac thi loai dac biet, loai I, loai II va loai III - Mdi trudng tiep nhan nudc thai loai C: ngoai thanh, ngoai thi cua cac thi loai IV va cac xa khong thuoc thi, tru cac xa thuoc mdi trudng tiep nhan nudc thai thuoc nhom D - Mdi trudng tiep nhan nudc thai loai D: cac xa bien gidi, mien nui, vung cao, vung sau, vimg xa, bien va hai dao Do thi loai dac biet, loai I, II, III, IV va V duoc thuc hien theo quy dinh tai Nghi dinh sd 72/2001/ND-CP thang 10 nam 2001 cua Chinh phu ve phan loai thi va cap quan ly thi va cac van ban hudng dan thi hanh” Sira ddi, bo sung diem b khoan muc III va bd sung diem c khoan muc III Thdng tu- so 125/2003/TTLT-BTC-BTNMT nhu- sau: “b) Trudng hop nudc thai cdng nghiep cua mot ddi tuong nop phi co nhieu chat gay o nhiem quy dinh tai khoan Dieu Nghi dinh sd 04/2007/ND-CP 08/01/2007 cua Chinh phu sua doi, bo sung mot so dieu cua Nghi dinh 67/2003/ND-CP 13/6/2003 cua Chinh phu ve phi bao ve moi truong doi voi nuac thai thi so phi bao ve moi truang doi vdi nudc thai cdng nghiep phai nop la tong so phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep phai nop cua tung chat gay o nhiem co nudc thai c) Viec xac dinh khoi luang chat gay o nhiem co nudc thai thuc hien theo hudng dan cua Bo Tai nguyen va Mdi trudng” Sua doi, bo sung diem c, diem d khoan muc IV Thong tu- so 125/2003/TTLTBTC-BTNMT nhu* sau: “c) Dan vi cung cap nudc sach, Uy ban nhan dan xa, phuang md tai khoan “Phi bao ve mdi trudng ddi vdi nudc thai” tai Kho bac nha nudc nai giao dich Hang thang, cham nhat den 10 cua thang tiep theo, dan vi cung cap nudc sach, Uy ban nhan dan xa, phuang phai den Kho bac nha nudc nai giao dich lap giay nop tien vao ngan sach nha nudc ddi vdi sd tien phi bao ve mdi trudng ddi vdi nudc thai sinh hoat da thu dugc vao tai khoan “Phi bao ve mdi trudng ddi vdi nudc thai” tai Kho bac nha nudc sau da trir di sd phi trich de lai cho dan vi theo quy dinh Dan vi cung cap nudc sach, Uy ban nhan dan xa, phuang phai md sd sach ke toan theo doi rieng, cap nhat sd tien phi bao ve mdi trudng ddi vdi nudc thai sinh hoat phat sinh de toan vdi ngan sach nha nudc Tien phi bao ve mdi trudng doi vdi nudc thai sinh hoat khdng dugc hach toan vao doanh thu cua dan vi cung cap nudc sach Hang thang, dan vi cung cap nudc sach can cu vao sd phi thu dugc thuc hien tinh, lap td khai phi bao ve mdi trudng ddi vdi nudc thai sinh hoat (theo mau so 01 ban hanh kem theo Thong tu nay) gui Cue thue de theo doi, quan ly Uy ban nhan dan xa, phuang can cu vao sd phi thu dugc thuc hien tinh, lap td khai phi bao ve mdi trudng ddi vdi nudc thai sinh hoat (theo mau so 01 ban hanh kem theo Thongtu nay) gui Chi cue thue de theo doi, quan ly Cuoi nam, Uy ban nhan dan xa,phuang thuc hien quyet toan vdi Chi cue thue viec thu, nop theo dung quy dinh d) Kho bac nha nudc thuc hien hach toan sd tien phi bao ve mdi trudng dan vi cung cdp nudc sach, Uy ban nhan dan xa, phuang nop vao chuong, loai, khoan tuang ung, muc va tieu muc 042.01 cua Muc luc Ngan sach nha nudc hien hanh va dieu tiet ngan sach nha nudc theo hudng dan tai khoan muc V Thong tu nay” Sira doi, bo sung khoan muc IV Thong tu so 125/2003/TTLT-BTCBTNMT nhir sau: “2 Phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep a) Ddi tugng nop phi bao ve mdi trudng doi vdi nudc thai cdng nghiep co nghia vu: - Ke khai sd phi phai nop hang quy vdi Sd Tai nguyen va Mdi trudng nai thai nudc theo dung quy dinh (mau so 02 ban hanh kem theo Thong tu nay) vong dau thang dau tien cua quy tiep theo va bao dam tinh chinh xac cua viec ke khai; - Nop du, dung han sd tien phi phai nop vao tai khoan “Tam thu phi bao ve mdi trurang ddi vdi nudc thai” tai Kho bac nha nudc theo thdng bao cua Sd Tai nguyen va Mdi trudng, nhung cham nhat khdng qua 15 thang dau tien cua quy tiep theo; - QuySt toan tidn phi phai nop hang nam vdi Sd Tai nguyen va Mdi trudng thdi han 30 ngay, ke tir 01 thang 01 nam duang lich b) Sd Tai nguyen va Mdi truang co nhiem vu: - Thim dinh Td khai phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep Cham nhat khdng qua 10 thang dau tien cua quy tiep theo, thdng bao sd phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep phai nop vao ngan sach nha nudc cho doi tuong nop phi (theo mau so 03 ban hanh kern theo Thdng tu nay) - Md sd sach ke toan de theo doi rieng tien phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep cua ddi tuong nop phi tren dia ban, theo doi va quan ly, su dung phan tien phi quy dinh tai diem muc V Thdng tu - Hang quy, cham nhat khdng qua 20 thang dau tien cua quy tiep theo, Sd Tai nguyen va Mdi trudng tdng hap sd phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep gui Cue thue, dinh ky ddi chieu vdi Kho bac nha nudc nai giao dich - Hang nam, thdi han 60 ngay, ke tir 01 thang 01 nam duanglich, thuc hien quyet toan vdi co quan thue cung cap viec thu, nop tien phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep tren dia ban theo dung che quy dinh - Lap ke hoach su dung phan phi thu duac theo quy dinh tai diem muc V Thdng tu trinh Uy ban nhan tinh, true thuoc Trung uong quyet dinh dau tu bao ve mdi trudng tren dia ban c) Kho bac Nha nudc md tai khoan “tam thu phi bao ve mdi trudng doi vdi nudc thai” de thu tien phi tir ddi tuong nop phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep Dinh ky hang quy, co sd san xuat cdng nghiep nop tien phi vao tai khoan tam thu theo thdng bao cua Sd Tai nguyen va Mdi trudng Khi nop tien phi vao Kho bac Nha nudc, co sd san xuat cdng nghiep lap 03 lien giay nop tien vao tai khoan de nop tien vao tai khoan “tam thu phi bao ve mdi trudng doi vdi nudc thai” Cham nhat khdng qua 20 thang dau tien cua quy tiep theo, Kho bac Nha nudc tdng hop sd phi bao ve mdi trudng, lap giay nop tien vao ngan sach (80% tren tdng sd tien phi) va phan chia sd A phi thu duac cho cac cap ngan sach theo quy dinh tai diem muc V thdng tu nay, ddng thdi hach toan dieu chuyen sd phi de lai (20% tren tdng sd tien phi) vao tai khoan tien gui cua Sd Tai nguyen va Mdi trudng theo de nghi cua Sd Sd tien phi nop ngan sach nha nudc duac hach toan vao chuang, loai, khoan tuang ung, muc va tieu muc 042.01 cua Muc luc Ngan sach nha nudc hien hanh d) Ddi vdi cac co sd san xuat, dich vu thuoc trach nhiem quan ly true tiep cua Bo Cdng an va Bo Quoc phong, vi ly an ninh va bi mat quoc gia, viec tham dinh Td khai phi bao ve mdi trudng Bo Cdng an va Bo Quoc phong thuc hien va thdng bao vdi Sd Tai nguyen va Mdi trudng nai ca sd hoat dong (theo mau so 04 ban hanh kern theo r i Thong tu nay) d) Khi thay doi nguyen lieu, san pham; thay doi day chuyen san xuat, quy trinh cdng nghe; lap dat thiet bi giam thieu o nhiem, he thdng xu ly nudc thai, chu ca sd san xu^t, kinh doanh, dich vu co trach nhiem bao cao Sd Tai nguyen va Mdi trudng bang van ban de dupe xac dinh lai mire phi phai nop cho phu hop” Sira doi, bo sung khoan muc V Thong tir so 125/2003/TTLT-BTC-BTNMT nhu sau: “2 Phi bao ve moi truong doi vdi nudc thai cdng nghiep a) D6 lai 20% tren tong so tien phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep thu duoc cho Sd Tai nguyen va Mdi trudng de trang trai chi phi cho viec thu phi hoac didu chinh dinh muc phat thai cua chat gay o nhiem Trong do: - 5% tren tong sd tien phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep duoc su dung de trang trai chi phi cho viec thu phi theo quy dinh tai khoan Thdng tu so 45/2006/TT-BTC 25/5/2006 cua Bo Tai chinh sua ddi, bd sung Thdng tu sd 63/2002/TT-BTC 24/7/2002 cua Bo Tai chinh hudng dan thuc hien cac quy dinh phap luat ve phi va le phi - 15% lai dupe sir dung de trang trai chi phi cho viec danh gia, lay mau phan tich nudc thai phuc vu cdng tac tham dinh td khai nop phi hoac de phuc vu cho viec thu phi Toan bo sd tien phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep dupe trich theo qui dinh tren day, Sd Tai nguyen va Mdi trudng phai sir dung dung muc dich, co chung tir hop phap theo che qui dinh, cudi nam neu chua chi het thi dupe chuyen sang nam sau de chi theo che quy dinh b) Phan phi lai (80% tren tong sd tien phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep thu dupe) dupe nop vao Ngan sach nha nudc va phan chia cho cac cap ngan sach theo hudng dan tai khoan muc V Thdng tu Bd sung diem c khoan muc V Thdng tu sd 125/2003/TTLT-BTC- BTNMT nhu sau: “c) Dinh ky hang quy, cham nhat khong qua 25 thang dau tien cua quy tiep theo, Kho bac nha nudc co trach nhiem tong hop sd thu phi bao ve mdi trudng doi vdi nudc thai sinh hoat va nudc thai cdng nghiep (muc 042.01 theo bao cao thu ngan sach Trung uong) gui Vu Ngan sach nha nudc, Vu Tai chinh cac ngan hang va td chuc tai chinh de lam can cu cap phat bd sung nguon vdn cho Quy Bao ve mdi trudng Viet Nam - Trong thdi han ngay, ke tu nhan dupe thdng bao cua Kho bac nha nudc, Vu Tai chinh cac ngan hang va td chuc tai chinh lap thdng tri duyet y du toan gui Vu Ngan sach Nha nudc de lap lenh chi chuyen sd tien phi bao ve mdi trudng ddi vdi nudc thai da dieu tiet ve ngan sach Trung uong vao tai khoan cua Quy Bao ve mdi trudng Viet Nam - Phan tien phi thuoc ngan sach dia phuong dupe dung de bd sung nguon vdn cho Quy bao ve mdi trudng cua dia phuong (neu da lap) hoac nop toan bo vao ngan sach dia phuong de su dung cho viec bao ve mdi trudng Hang nam can cu Chi thi cua Thu tuong Chinh phu ve xay dung ke hoach phat trien kinh te - xa hoi va du toan ngan sach nha nudc nam sau; van ban hudng dan xay dung du toan ngan sach nam sau cua Bo Tai chinh; van ban hudng dan ve chuyen mon, nhiem vu tarn hoat dong bao ve mdi trudng cho cac tinh, true thuoc Trung uong cua Bo Tai nguyen va Mdi trudng, Sd Tai nguyen va Mdi trudng lap du toan kinh phi, tong hop vao du toan chi ngan sach nam sau gui Sd Tai chinh, Sa K£ hoach va D£u tu theo quy dinh cua Luat Ngan sach nha nuac; Sa Tai chinh co trach nhiem xem xet, tong hop chung vao du toan chi ngan sach cung cap de bao cao Uy ban nhan dan tinh, phd true thuoc Trung uang trinh Hoi ddng nhan d&n cung cap xem xet, quyet dinh Viec chap hanh du toan, hach toan ke toan va quyet toan thuc hi^n theo quy dinh hien hanh cua Luat Ng&n s&ch nha nudc cdc van ban hudng dan Luat va Mpc lpc ngan sach Nha nudc hien hanh” Thong tu cd hi£u luc thi hanh sau 15 ngay, ki tu dang Cdng bao Trong qua trinh thuc hien, neu co vudng mac de nghi cac co quan to chuc, ca nhan phan anh kip thdi vfi Bo Tai chinh va Bq Tai nguyen va Mdi trudng de nghien cdu, hudng dan bo sung./ UY BAN NHAN DAN Thanh Ha Noi CONG HOA XA HOI CHU NGHIA VIET NAM Doc lap - Tu - Hanh phuc So: 48/2004/QD-UB Hd Noi, 15 thdng nam 2004 QUYET DINH CUA UY BAN NHAN DAN THANH PHO Ve viec thu phi bao ve mdi truong doi vdi nude thai sinh hoat tren dia ban Thanh Ha Noi UY BAN NHAN DAN THANH PHO HA NOI - Can cd Luat td chile Hpi ddng nhan dan va Uy ban nhan dan; - Can cu Phap lenh phi va le phi sd 38/2001/PL-UBTVQH 10 28/8/2001 cua Uy ban thudng vu Qudc hdi; - Can cd Nghi dinh 67/2003/ND-CP 13/06/2003 cua Chinh phu quy dinh vd phi bao ve moi trudng dd'i vdi nudc thai; - Can cd Nghi dinh sd' 106/2003/ND-CP 23/9/2003 cua Chinh phu qui dinh ve viec xu phat vi pham hanh chinh linh vuc phi, le phi; - Can cu Thong tu sd' 63/2002/TT-BTC 24/07/2002 cua Bd Tai chinh Hudng dan thuc hien cac quy dinh phap luat ve phi va le phi; - Can cd Thdng tu lien tich sd'125/2003/TTLT-BTC-BTNMT 18/12/2003 cua Bo Tai chinh, Bo Tai nguyen va Mdi trudng Hudng dan thuc hien Nghi dinh 67/2003/NDCP 13/06/2003 cua Chinh phu; - Can cd Thdng tu sd' 06/2004/TT-BTC 4/2/2004 cua Bo Tai chinh Hudng dan thuc hien Nghi dinh sd' 106/2003/ND-CP 23/9/2003 cua Chinh phu qui dinh vd viec xu phat vi pham hanh chinh linh vuc phi, le phi; - Can cd Nghi quyet sd 49/2003/NQ-HD 18/12/2003 cua Hdi ddng nhan dan phd khoa 12 ky hop thd 11; - Xet de nglii cua lien nganh Tai chinh - Thud - Kho bac Nha nudc - Giao thdng cdng chinh tai Td trinh sd 95872 /TTr - LN 31/12/2003, QUYET DINH Dieu 1.1 Ddi tuong nop phi la cac to chuc, ho gia dinh co nudc thai sinh hoat theo quy dinh tai tiet b diem muc I Thdng tu lien tich sd 125/2003/TTLT-BTC-BTNMT, gom: Ho gia dinh; Cd quan nha nudc; Don vi vu trang nhan dan; Tru sd dieu hanh, chi nhanh, van phong cua cac td chdc, ca nhan; Cac co sd rua d td xe may; Benh vien; phong kham chua benh; nha hang; khach san; co sd san xua't, kinh doanh, dich vu khac; Cac dd'i tupng khac co nudc thai sinh hoat khdng thuoc ddi tupng ndu tren; 1.2 Cac ddi tuqng khdng phai nop phi, gdm: - Cac ho gia dinh d nhung noi chua co he thdng cap nude sach; - Cac co so phai ndp phi bao ve mdi trudng ddi vdi nudc thai cdng nghiep (Rieng trudng hop nudc thai sinh hoat cua cac to chuc, ca nhan tu khai thac nudc tam thdi chua quy dinh tai Quyet dinh UBND Thanh phd giao Sd Tai nguyen Mdi trudng va nha da't chu tri phdi hop vdi Cue Thud Ha Ndi va cac Sd: Tai chinh, Giao thdng cdng chinh x&y dung chd dd thu phi bao vd mdi trudng ddi vod cac td chtrc, ca nhan tu khai thac nudc sach bao cao UBND Thanh phd de trinh HDND Thanh phd quyet dinh) Dieu Muc thu phi duqc tinh bang 10% trdn gia ban nudc sach chua cd thud gia tri gia tang ddi vdi trudng hop duqc cung cap nudc sach Dieu Don vi thu phi: Cac don vi san xudt va kinh doanh nudc sach duqc td chuc thu phi bao ve mdi trudng ddi vdi nudc thai sinh hoat va cd trach nhiem xac dinh sd luong nudc sach sir dung dd tinh phi theo hudng din tai tidt b didm muc IU Thdng tu lien tich sd 125/2003/TTLT-BTCBTNMT Cac don vi thu phi cd trach nhiem niem yet hoac thdng bao cong khai mile thu phi tai dia didm thu phi Khi thu tidn phi phai cap chtrng tir thu phi cho ddi tuqng nop phi theo quy dinh Dieu Quan ly, sir dung tidn phi thu duqc: Don vi thu phi duqc de lai 10% trdn tdng sd phi thu duqc va phai quan ly, sir dung sd tien duqc de lai theo dung hudng din tai muc C phan HI Thdng tu sd 63/2002/TT-BTC 24/07/2002 cua Bd Tai chinh Ty Id dd lai quy dinh tai didu chi thuc hidn nam 2004 UBND Thanh phd giao Sb Tai chinh, Cue Thud, So Giao thdng cdng chinh can cir thuc td tinh hinh sir dung sd phi de lai cho cac don vi thu phi nam 2004, bao cao UBND Thanh phd de quy dinh bo sung cho cac nam sau Phdn lai 90% ndp vao Ngan sach nha nudc va duqc phan chia nhu sau: - Ngan sach Trung uong hudng 50%; - Ng&n sach Thanh phd hudng 50% de sir dung cho viec bao ve moi trudng trdn dia ban ( phdng ngira, khac phuc va xu ly d nhidm, suy thoai va su cd mdi trubng), dau tu mdi, nao vet cdng ranh, tu, bao duong he thdng thoat nudc tai dia phuong Dieu Chung tir thu phi: Don vi thu phi bao ve mdi trubng ddi vdi nudc thai sinh hoat sir dung chung tu thu la hoa don ban hang cua don vi cung cap nudc sach theo quy dinh tai tidt a didm muc VI Thdng tulien tich sd 125/2003/TTLT-BTC-BTNMT Dieu Quydt dinh co hidu luc thi hanh sau 15 tir ky va thay the Quyet dinh sd 5086/QD-UB 28/09/2000 cua Uy ban nhan dan Thanh phd vd vide thuc hidn khoan thu “Chi phi thoat nudc” theo hudng din tai Thdng tu sd 03/1999/TTLT/BXD-BVGCP 16/06/1999 cua Lidn Bo Xay dung - Ban Vat gia Chinh phu Cac trudng hop vi pham se bi xu ly theo Nghi dinh sd 106/2003/ND-CP 23/9/2003 cua Chinh phu va’ Thdng tu sd' 06/2004/TT-BTC 4/2/2004 cua Bo Tai chinh qui dinh vd vide xu phat vi pham hanh chinh linh vuc phi, le phi Dieu Chanh Van phong HOi ddng nhan dan va Uy ban nhan dan phd'; Giam dd'c cac So: Tai chinh, Giao thdng cdng chinh, Tai nguyen mdi trudng va Nha dat; Cuc truong Cuc Thue Ha NOi; Giam doc Kho bac Nha nudc Ha Noi; Giam doc cac Cdng ty kinh doanh nudc sach va cac td chdc, ca nhan co lien quan chiu trach nhiem thi hanh Quydt dinh nay./ Tm uy ban nhan dan Ha Noi KT/ chu tich chu tich Vu Van Ninh