Lead-acid battery recovery chaos: temporary storage link free in the system

With the continuous progress of pollution prevention and control actions across the country, environmental problems in the interim storage of waste lead-acid batteries have become increasingly prominent, which has been attached great importance by relevant national departments and gradually put on the national key management and control agenda. Ecological environment, the national development and reform commission, the ministry, the ministry have issued the "law on the prevention and control of environmental pollution by solid waste," producer responsibility system implementation plan ", "the living garbage classification system implementation plan", "waste lead accumulator pilot work plan to collect and transfer management system such as laws and regulations, system, but the" perfect ideal, reality is bone ", actual demand and the system is still larger.

In view of this, the author from the perspective of practitioners, on the basis of many years of practice and management, sorted out the waste lead-acid battery recycling process of the two major sticking points and the corresponding solutions and measures for reference.

China's domestic scrap lead-acid battery about 6 million tons, showing a growing trend year by year, although the recovery rate is high, but in the process of recycling, storage, disposal, use, there are still a lot of environmental pollution phenomenon.

There are two main sticking points leading to this problem. First, the collection of temporary storage is not standardized, the storage facilities are not complete, the original records are not standardized, the ledger details are not comprehensive, transfer documents are not handled, and so on. The second is the grey interest chain caused by incomplete tax chain, which leads to problems such as tax evasion, false invoices, price gouging and so on.

The temporary link is free from the system

It is difficult to regulate without constraints

The reason why illegal recycling has dominated the recycling market for a long time, serious environmental pollution problems, legal and formal recycling enterprises have a small living space and other problems, the fundamental reason is that the waste lead-acid battery collection and temporary storage link is free in the system, it is difficult to regulate without restriction.

Some standard recycling companies have started to clarify their thinking step by step, accelerate the construction of the waste lead-acid battery standardized transit temporary storage base, and standardize the new model of the recycling system. Sichuan, shaanxi, zhejiang and other provinces of the waste lead-acid battery collection and transit temporary storage standards and regulations, the out and in storage ledger details clear, transfer single strict control, transport vehicles meet the requirements, orderly flow of products to regulate recycling lead enterprises, showing a virtuous cycle.

However, due to the lack of unified policy support, most provinces can only interpret the policy according to their own, with varying support and implementation standards. The interim storage control of waste lead-acid batteries is still at risk.

Industry expectation

Measures for the administration of business licenses for hazardous waste

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 plays an important role in solving the current problems in the recovery of waste lead-acid batteries, mainly reflected in three aspects.

First, the government has a basis for law enforcement. Before waste lead-acid batteries were included in the scope of hazardous waste business license, the recycling of waste lead-acid batteries in many provinces and cities was basically an underground activity, which could be carried out in any free and hidden place, making it difficult for the government to control from the source. The draft, which is supported by policy documents of local governments, requires all waste lead-acid battery recycling enterprises to collect and operate certificates. After collecting certificates, their business premises should be standardized, their transport vehicles should meet the requirements, and their flow direction should be controlled by transfer documents. They should be under overall institutional supervision, so as to facilitate control from the source.

Second, practitioners have access to policy support for forensics operations. With the increasingly strict requirements of environmental protection, waste lead-acid battery professional recycling companies urgently need standardized operation, but there is no appropriate policy support. The draft lets practitioners really put their ideas into practice. "We also want to regulate our operations, but without policy support, the government usually doesn't respond.

Third, the draft clarifies the concept of market management and provides the right approach. The recycling of waste lead-acid batteries is a part of the national urban mineral development, with many practitioners. It is relatively difficult to rely on the centralized control of the government alone. Only by using the market to manage the market, can we clearly judge the disadvantages of the industry, find out the crux of the problem, and apply appropriate medicine to cure the disease.

The key to the collection and temporary storage of waste lead-acid batteries has successfully found the applicable policy document - "hazardous waste business license management method (amendment draft) (draft for comments)". It is suggested that the ministry of ecological environment issue the official document as soon as possible, so that the waste lead-acid battery recycling market to an orderly, environmental protection, benign development direction.

Waste lead-acid battery collection

The tax chain is incomplete

The "tax crux" of the waste lead-acid battery recycling lies in the unique product characteristics of the waste lead-acid battery, 85% of the waste lead-acid battery produced in the private sector, can not get input tax. Although the other 15% comes from waste production units such as China mobile and China unicom, most enterprises believe that the scrapped lead-acid batteries belong to their fixed asset sales, and only issue ordinary VAT invoices, which cannot be deducted, resulting in the suffering of the whole recycled lead industry.

At present, the tax burden of general industrial enterprises in China is between 2% and 4%, while that of standard recycled lead enterprises is as high as 11. 9% (this is the tax level after 30% tax refund), that is, every ton of recycled lead recycling disposal, need to pay about 2000 yuan. The high tax burden level directly leads to the disadvantage of the standard recycled lead enterprises in the market competition, and the phenomenon of "bad currency driving out good currency" is prominent.

What's more, in order to gain competitive advantage, he came up with a "unique strategy". He "made full use" of the invoice that should have been given to the dealer or the individual who bought the new battery when selling the new battery, and deducted the new battery invoice as the income from selling the old battery. According to the current recycling of waste lead-acid batteries by recycling enterprises, the tax burden is 17% per ton of lead. 650,000 yuan, alone, the country will lose about 5.3 billion yuan in tax revenue each year.

It is suggested to set up tax points for the renewable resources industry

The state should set up tax points for the renewable resource industry from the top-level design, levy taxes on the recycling link, and cover the recycling link within the scope of system management. Strengthen the supervision at the same time, the real significance of the circular economy to open up the links on the industrial chain. First, the waste lead-acid battery recycling enterprises to adopt a fixed low tax rate support policy, pay VAT at 3%; Second, the waste lead-acid battery disposal enterprises, that is, renewable lead production enterprises, the implementation of the policy of immediate support. It is allowed to deduct the input according to the sales invoice of the recycling enterprise, and implement the tax support policy of levying and refunding 80% of the actual VAT after deducting.

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

First of all, it not only improves the tax burden of waste lead-acid battery recycling enterprises and stabilizes the tax source, but also realizes the unified tax rate of the national waste lead-acid battery recycling business industry. The tax burden is fair, avoiding false opening, facilitating supervision and giving consideration to both enterprises, which is conducive to development.

Secondly, it reduces the heavy tax burden on the enterprises producing recycled lead and makes a strong contribution to the reduction of heavy metal pollutants and the improvement of the comprehensive utilization rate of resources.

In addition, the establishment of a complete VAT tax chain system reflects the state encourages the recycling and utilization of renewable resources, which is conducive to the benign development of the renewable resources industry. After the low tax rate, it not only solves the problem of lead renewable resources, but also solves the problem of other domestic renewable resources industry.

The page contains the contents of the machine translation.