Where is the sticking point of recovery of lead-acid batteries

With the continuous advancement of pollution prevention and control actions in various regions, the environmental problems in the transit and temporary storage of waste lead-acid batteries have become increasingly prominent. They have received high attention from relevant departments of the state and gradually put on the National key control agenda. The Ministry of Ecology and Environment, the Development and Reform Commission, the Ministry of Industry and Information Technology, and the Ministry of Housing and Construction have successively promulgated the "Law on the Prevention and Control of Environmental Pollution by Solid Waste", the "Extension of Producer Responsibility System", the "Implementation Plan for the Classification of Domestic Waste System", and the "Pilot Work Plan for the Collection and Transfer Management System for Used Lead Battery" " and other laws and systems, but" ideal is perfect, the reality is very bony, "the actual and institutional requirements are still large.

In view of this, the author from the perspective of practitioners, on the basis of many years of practical management, combed out the waste lead acid battery recycling process two major problems and corresponding solutions for reference.

In our country, about 6 million tons of lead-acid batteries are scrapped every year, showing an increasing trend. Although the recovery rate is high, there are still a lot of environmental pollution phenomena in the process of recycling, storage, disposal and utilization.

The main crux of the problem is twofold. First, the incomplete storage facilities, the irregularities of the original records, the incomplete breakdown of the ledger, and the non-handling of transfer orders are the problems caused by the irregular collection of temporary storage. As a result, there have been a series of environmental pollution problems such as private acid pouring, private dismantling, disorderly flow, and illegal smelting; The second is the grey interest chain caused by the incomplete tax chain, which has led to problems such as evasion of taxes, false invoicing, and inflated prices.

Temporary link free outside the system is difficult to supervise without restriction

The reason why illegal recycling has long occupied the leading role in the recycling market, serious environmental pollution problems, and the limited living space of legal and formal recycling enterprises is that the temporary storage of waste lead-acid battery collection is outside the system, and it is difficult to supervise without restrictions.

Some standard recycling companies began to gradually clear their minds, speed up the construction of standardized transit temporary storage bases for waste lead-acid batteries, and standardize the new model of recovery system. In Sichuan, Shaanxi and Zhejiang provinces, standard standards for the temporary storage of waste lead-acid batteries in the collection and transit, clear details of the post-storage ledgers, strict control of the transfer of single orders, compliance with the requirements of transport vehicles, and orderly flow of products to standardized lead recycling enterprises, are showing a benign cycle.

However, due to the lack of unified policy support, most provinces can only rely on their own interpretation of the policy, support is not the same, the implementation standards are diverse, and the interim control of waste lead-acid batteries remains precarious.

Industry is looking forward to the introduction of the "Management Measures for Hazardous Waste Business Licensing"

In November last year, the former Ministry of Environmental Protection examined and adopted the "Measures for the Administration of Business License for Hazardous Waste(Revised Draft)(Draft for Consultation)", which for the first time included waste lead-acid batteries in the category of business license for hazardous waste, making it clear that the operation of waste lead-acid batteries requires evidence to be handled. The scope of use of the certificate and the basic requirements for obtaining evidence are specified.

The Draft Law plays an important role in solving the problems in the recycling of waste lead-acid batteries, which is mainly reflected in three aspects.

First, the Government has a basis for law enforcement. Before the waste lead-acid batteries were not included in the scope of the hazardous waste operation permit, the recycling of waste lead-acid batteries in many provinces, cities and cities was basically underground activities. It was easy to find a free and hidden place to carry out it, and the government was difficult to control it from the source. The draft gives support to the policy documents of local governments and requires all waste lead-acid battery recycling enterprises to obtain evidence for business operations. After the evidence is obtained, their business premises are standardized, the transportation vehicles meet the requirements, and the transfer of joint orders to control the flow direction is under the supervision of the system. Easy to control from the source.

Second, practitioners have the policy support of forensic management. With the increasingly strict environmental protection requirements, the waste lead-acid battery professional recycling company urgently needs to standardize its operation, but it suffers from the lack of appropriate policy support. The idea that the draft will allow practitioners to regulate their operations can really be implemented. The head of a professional recycling company once said: "We also want to regulate operations, but without policy support, the government usually does not respond. We are doing environmental protection while worrying about fear. This is not a long-term solution."

Thirdly, the draft articulates the concept of market management and provides the right approach. The recycling of waste lead-acid batteries is part of the National Urban mineral development. There are many practitioners. It is relatively difficult to rely on the government's centralized control. Only by using the market to manage the market can we clearly judge the drawbacks of the industry, find out the crux of the problem, and treat the symptoms. Can be cured.

The relevant policy document, "Measures for the Administration of Hazardous Waste Business Licensing(Revised Draft)(Consultation Draft)", has been successfully identified as the key issue for the provisional storage of waste lead-acid batteries, and it is recommended that the Ministry of Ecology and Environment issue an official document as soon as possible. Let waste lead-acid battery recycling market to an orderly, environmentally friendly, benign development direction.

Incomplete tax collection chain for waste lead-acid batteries

The "tax sticking point" of waste lead-acid battery recovery lies in the unique product characteristics of waste lead-acid battery. 85 % of waste lead-acid battery production is from the private sector and no input tax can be obtained. Although the other 15 % comes from waste production units such as mobile and Unicom, most companies believe that the waste lead-acid batteries belong to their fixed assets sales. They only issue ordinary VAT invoices and can not be deducted, resulting in the entire renewable lead industry. Suffering.

At present, the tax burden of domestic general industrial enterprises is between 2 % and 4 %, while the standard renewable lead enterprises are as high as 11.9 %(this is the tax burden level after 30 % is levied), that is, every ton of recycled lead is recycled. It is necessary to pay about 2,000 yuan. The high level of tax burden directly leads to the disadvantage of standardized lead enterprises in the market competition, and the phenomenon of "bad currency expelling good currency" is prominent.

Moreover, in order to obtain a competitive advantage, a "trick" was devised to "make full use" of invoices that should have been issued to distributors or individuals buying new batteries when selling new batteries, and to use new battery invoices as a deduction for the sale of old batteries. It seems reasonable, in fact, to steal the concept, violated the tax law, escaped the tax. According to the current tax burden of 17 % of lead per ton of waste lead-acid batteries recovered by recycled lead companies, 2.2 million tons of recycled lead were used throughout the year, with an average annual lead price of 16,500 yuan. This alone, the country will lose about 5.3 billion yuan per year. Tax.

Suggest setting up tax point for renewable resource industry

The state should set up tax points for the renewable resource industry from the top level design, tax the recycling link, and cover the recycling link within the scope of system management. At the same time as strengthening supervision, it really opens up the links in the industrial chain of circular economy. First, to waste lead-acid battery recycling enterprises to adopt a fixed low tax support policy, paid 3 % VAT; Second, to waste lead-acid battery disposal enterprises, that is, the production of recycled lead enterprises, the implementation of the policy of immediate recruitment and withdrawal support. It is allowed to deduct revenue items according to the sales invoice of the recycling enterprise, and after the deduction, the tax support policy of 80 % is immediately levied and refunded according to the actual value-added tax paid.

Open up waste lead-acid battery recovery value-added tax chain has three major advantages.

First of all, it not only improves the tax burden of waste lead-acid battery recycling enterprises, stabilizes the source of tax, but also realizes the unified tax rate of waste lead-acid battery recycling industry in the country. The tax burden is fair, avoids empty, facilitates supervision, and takes into account the development of enterprises.

Second, it reduces the excessive tax burden on enterprises that standardize the production of recycled lead, and vigorously makes a strong contribution to the country's reduction of heavy metal pollutants and the improvement of the comprehensive utilization rate of resources.

In addition, the establishment of a complete tax chain system of value-added tax reflects the state's encouragement of recycling and utilization of renewable resources, which is conducive to the sound development of the renewable resources industry. After the low tax rate, it not only solved the problem of lead renewable resources, but also solved the problems of other renewable resource industries in China.

The page contains the contents of the machine translation.