Reveal the chaos of lead-acid battery recovery, temporary storage links are outside the system!

With the continuous promotion of pollution prevention and control actions around the country, environmental problems in the transit and temporary storage of waste lead-acid batteries have become increasingly prominent, which has been attached great importance by the relevant departments of the state and gradually put on the national key control agenda. The Ministry of Ecological Environment, the Development and Reform Commission, the Ministry of Industry and Information Technology and the Ministry of Housing and Construction have successively promulgated such laws and regulations as the Law on the Prevention and Control of Environmental Pollution by Solid Waste, the Implementation Plan of the Extended Producer Responsibility System, the Implementation Plan of the Domestic Waste Classification System, and the Pilot Work Programme of the Collection and Transfer Management System of Waste Lead Batteries. However, they are "perfect in ideal, with a strong sense of reality" and have practical systems. The degree requirement is still large.

In view of this, the author from the perspective of practitioners, on the basis of many years of operating practice, combing out the scrap lead-acid battery recycling process of two major sticking point and the corresponding solution measures, for reference.

China scrapped lead-acid battery 6 million tons, has increased year by year, although the recovery rate is higher, but in the process of recycling, storage, disposal, use, there are still a lot of environmental pollution phenomenon.

Lead to the main crux of the problem has two aspects, one is collection transit caused by temporary nonstandard storage facilities are not complete, the original records is not comprehensive, transfer, parameter details did not deal with such problems, which appeared to pour acid, disassembly, secretly to disorderly, illegal smelters and a series of environmental pollution problems; Second, the tax chain caused by incomplete grey interests chain, thus appeared, such as tax evasion, falsely making out invoice, bid up the price.

Temporary link free outside the system difficult to regulation without restriction

Long dominated the emergence of illegal recycling recycling market dominant, and the serious problem of environmental pollution a legit recycling enterprise survival space is narrow, the root cause lies in the waste lead acid storage battery collection temporary link free outside system, difficult to regulation without restriction.

Some specifications of recycling companies began to clear up the thoughts gradually, accelerate the standardization of waste lead acid storage battery transfer temporary base construction, new model specification recycling system. Sichuan, Shanxi and Zhejiang provinces to collect the waste lead-acid battery transfer temporary storage standard specification, for the parameter details clear, transfer control, transportation vehicle meets the requirements, strict products in order to standardize secondary lead enterprise, present state of virtuous cycle.

But since there is no unified policy support, most provinces can only according to the understanding of the policy, support is differ, executive standard diversity, waste lead-acid battery transit temporary control is still precarious.

The industry look forward to a "hazardous waste management license management method"

Last November, the environmental protection department approval of the measures for the management of hazardous waste management license (revised draft) (draft) ", for the first time will be spent lead-acid batteries into the scope of hazardous waste management license category, the management activity of waste lead accumulator to obtain evidence management, provides the basic requirements for the use of the certification and obtain evidence.

The draft to solve the problems in the current scrap lead-acid battery recycling plays an important role, mainly reflected in three aspects.

First, the government with the basis of law enforcement. Waste lead-acid battery not included in the scope of hazardous waste management license category, many provincial cities of scrap lead-acid battery recycling is basically underground, grab a free, to shelter can be developed, and the government has difficulty in source control. The draft for the support of local government's policy document, required scrap lead-acid battery recycling business all evidence, evidence after the management place that accords with a requirement specification, transportation vehicles, transfer control flow, omni-directional under regulation, easy to control from the source.

And second, the forensic practitioners operating policy support. Along with the increasingly stringent environmental requirements, waste lead-acid batteries professional recycling companies urgently need to be standardized operation, but with no proper policy support. The draft for practitioners can truly implement standardized operation idea. Has a professional recycling company said: "we also want to standardized operation, but no policy support, the government usually don't respond, we do environmental protection, scary, it's not a long-term solution".

Third, "the draft" illustrates with the concept of market management, provides the correct methods. Waste recycling of lead-acid battery is part of the national city mineral development, many practitioners, only by the government central control is relatively difficult, only in market management, to clear judgment the disadvantages of the industry, find out the crux of the problem, suit the remedy to the case can be done.

Waste lead-acid batteries collecting temporary specification sticking point has been found applicable policy document, the measures for the management of hazardous waste management license (revised draft) (draft) ", suggested that the ecological environment issued formal documents as soon as possible, to scrap lead-acid battery recycling market to orderly, environmental protection, healthy development direction.

Waste lead-acid storage battery to collect tax the chain is not complete

Scrap lead-acid battery recycling "tax problem" lies in the waste lead acid storage battery unique product features, lead-acid battery scrap 85% come from the folk, take less than the input tax. Although the other 15% comes from the waste production units such as mobile, unicom, but most of enterprises think scrapped lead-acid batteries belong to its fixed asset sales, only issue VAT invoice, can touch buckle, causing the secondary lead industry.

At present domestic general industrial enterprise tax burden level is between 2% ~ 4%, and standardize secondary lead up to 11.9% (this is the refund after a 30% tax burden level), namely every tons of secondary lead recycling disposal, pay 2000 yuan. The high level of tax burden directly lead to standardize secondary lead enterprise in market competition at a disadvantage, "bad money after bad money" phenomenon.

What's more, in order to gain a competitive edge, came up with the "trick", to sell a new battery should be to distributor or to buy new battery private invoice "make full use of", the new battery as a sales invoice input for the deduction of the old battery, plausible, is actually the doctored the concept of violation of tax laws, to escape tax. In accordance with the current secondary lead enterprises recycling waste lead acid storage battery lead per ton pay 17% tax, annual 2.2 million tons of secondary lead, with an average annual price 1.650000 Yuan, that alone, countries will lose about 5.3 billion Yuan a year.

Set up tax point Suggestions for renewable resources industry

Country should begin from the top level design of the renewable resources industry setting, tax in recycling link tax, cover the recycling link within the scope of the system management. Strengthen supervision at the same time, in the true sense through circular economy industrial chain link. One is recycling the waste lead-acid battery enterprises adopt fixed low tax support policy, according to the 3% pay VAT;2 it is to disposal the waste lead-acid battery enterprises, namely the secondary lead production enterprise, which carried out supporting policies. Allowed in accordance with the recycling enterprise sales invoice as the input offset, according to the actual pay after deduction of VAT is carried out 80% of the tax policy support.

Through the waste lead-acid battery recycling VAT chain has three advantages.

First of all, both improve the scrap lead-acid battery recycling enterprise tax burden, stabilized the tax sources, and realize the national tax unification, lead-acid battery recycling waste management industry fair tax burden, avoid falsely making out, easy regulation, to two or more things enterprise, conducive to development.

Second, reduce the standard of secondary lead production enterprise tax burden overweight pressure, strong in the bigger and stronger, for the country's heavy metal pollutants emission reduction, resource comprehensive utilization by strong contribution.

The page contains the contents of the machine translation.