Chaos reasons in lead-acid battery recycling

With continuous movement of pollution prevention and control actions in various places, environmental problems of temporary storage of waste lead-acid batteries have become increasingly prominent, it have been highly valued by relevant government departments, and gradually put on national key control schedule. The Ministry of Ecology and Environment, National Development and Reform Commission, Ministry of Industry and Information Technology, and Ministry of Housing and Urban-Rural Development have successively promulgated the "Solid Waste Pollution Prevention and Control Law", "Promoter Responsibility Extension System Implementation Plan", "Domestic Waste Classification System Implementation Plan", and "Discharge Lead storage battery Collection and Transfer Management". The system pilot program as well as other regulations and systems, but " ideal is perfect, reality is very skinny", actual and institutional requirements are still relatively large.

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

The annual report of waste lead-acid batteries in China is about 6 million tons, showing a trend of increasing year by year. Although the recovery rate is high, there are still a lot of environmental pollution in the process of recycling, storage, disposal and utilization.

The main crux of this problem is twofold. One is that the storage facilities that are not regulate by the temporary storage are not complete, the original records are not standardized, the account details are not comprehensive, and the transfer orders are not processed. Acid, private dismantling, flow disorder, illegal smelting and other pollution problems; Second, the gray interest chain caused by the incomplete tax chain, such as tax evasion, virtual invoicing, price hikes and so on.

The temporary link is free from the system

Difficult to regulate without restrictions

The reason why illegal recycling has long dominated the recycling market, serious environmental pollution problems, and narrow legal space for legitimate and regular recycling enterprises, the fundamental reason is that the temporary storage of waste lead-acid batteries is outside the system, and it is difficult to regulate without restrictions.

Some standardized recycling companies began to gradually clear their minds, speed up the construction of the standardization transfer temporary storage base for waste lead-acid batteries, and standardize the new model of the recycling system. Sichuan, Shaanxi, Zhejiang and other provinces have standardized storage and storage standards for waste lead-acid batteries. The accounts are clear and clear, the transfer control is strict, and transportation vehicles meet the requirements and the products flow in an orderly manner to regenerate lead enterprises, showing a virtuous cycle.

However, due to the lack of unified policy support, most provinces can only rely on their own interpretation of policies, support strengths are different, implementation standards are diverse, and the transit temporary storage control of waste lead-acid batteries is still in jeopardy.

The industry is looking forward to the introduction

Measures for the Administration of Hazardous Waste Management Licenses

In November last year, the “Administrative Measures for the Administration of Hazardous Wastes (Revised Draft) (Draft for Comment)” reviewed and approved by the former Ministry of Environmental Protection, for the first time, the waste lead-acid batteries were included in the category of hazardous waste business licenses, and the waste lead storage batteries were clarified. The business activities need to be certified and the scope of use of the license and the basic requirements for evidence collection stipulated.

The "Draft" plays an important role in solving the problems in the current recycling of waste lead-acid batteries, mainly in three aspects.

First, the government has the basis for law enforcement. Before the waste lead-acid, battery is not included in the scope of the hazardous waste business license category, the recycling of waste lead-acid batteries in many provinces and municipalities an underground activity. It is easy to find an idle and hidden place, and it is difficult for the government to control it from the source. The "Draft" has given local government policy documents support, requiring all lead-acid battery recycling enterprises to obtain evidence for operation. After obtaining evidence, their business site specifications, transportation vehicles meet the requirements, transfer orders and control flow, and all-round under the system supervision, easy Control from the source.

Second, practitioners have policy support for forensic operations. With the increasingly strict environmental protection requirements, the professional recycling company of waste lead-acid batteries urgently needs standardized operation, but it suffers from lack of appropriate policy support. The idea of draft allows practitioners to regulate operations can really be implemented. The person in charge of a professional recycling company said: "We also want to standardize the operation, but there is no policy support. The government usually does not respond. We are doing environmental protection and we are worried. This is really not a long-term solution."

Third, the "Draft" clarifies the concept of using the market to manage the market and provides the correct way. The recycling of waste lead-acid batteries is part of the development of national urban minerals. There are many practitioners. It is relatively difficult to control the government by itself. Only by using the market management market, can we clearly judge the shortcomings of the industry and find out the crux of the problem. Go to the sick.

The application of the temporary storage standard for waste lead-acid batteries has successfully found the applicable policy document - "Management Measures for the Administration of Hazardous Wastes (Revised Draft) (Draft for Comment)", and it recommended that the Ministry of Ecology and Environment issue official documents as soon as possible. The lead-acid battery recycling market is moving in an orderly, environmentally friendly and benign development direction.

Waste lead acid battery collection

Tax chain is incomplete

The recycling of waste lead-acid batteries based on the unique product characteristics of waste lead-acid batteries. 85% of the waste lead-acid batteries are produced by the private sector and cannot be input tax. The other 15% are from the waste-producing units such as China Mobile, China Unicom, etc. However, most enterprises believe that the scrapped lead-acid batteries belong to their fixed assets sales, and only ordinary VAT invoices can issued, which cannot be deducted, resulting in the entire regenerative lead industry suffering. Words.

At present, the tax burden level 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% of the rebate), that is, one ton per recycling. Recycling lead, tax is about 2,000 yuan. The high tax burden level directly leads to the standardization of regenerative lead enterprises in the market competition, and the phenomenon of “bad money driving out good money” highlighted.

What's more, in order to gain a competitive advantage, I came up with the "trick", the "in full use" of the invoice that should be given to the dealer or the purchase of a new battery when selling a new battery, and the new battery invoice as an input for selling the old battery. Deducted, seemingly reasonable, in fact, it was a concept of stealing, violated the tax law, and escaped the tax. According to the tax burden of 17% per ton of lead-acid batteries recovered by recycled lead enterprises, the annual average of 2.2 million tons of recycled lead calculated at an annual average lead price of 16500 yuan. About 5.3 billion yuan in taxes.

It is recommended to set tax points for the renewable resources industry.

The state should set a tax point for the renewable resource industry from the top-level design, taxation in the recycling chain, and cover the recycling process within the scope of system management. While strengthening supervision, it will open up the links in the industrial chain of circular economy in the true sense. First, adopt a fixed low-tax support policy for waste lead-acid battery recycling enterprises, and pay VAT at 3%; second, implement a policy of immediate recovery and withdrawal for waste lead-acid battery disposal enterprises, that is, recycled lead production enterprises. It allow to deduct the invoice according to the sales invoice of the recycling enterprise. After the deduction, the taxation support policy of 80% of the refund will implemented according to the actual value-added tax.

There are three advantages to getting through the recycling of lead-acid batteries to recover the VAT chain.

First, it not only perfected the tax burden of waste lead-acid battery recycling enterprises, stabilized the tax source, but also achieved the unified tax rate of the national waste lead-acid battery recycling industry, fair taxation, avoiding false opening, facilitating supervision, taking into account enterprises and facilitating development.

Secondly, it has reduced the excessive tax burden of regulated lead production enterprises, and has made it stronger and stronger, and made a strong contribution to the country's reduction of heavy metal pollutants and comprehensive utilization of resources.

In addition, establishment of a complete tax chain system for value-added tax reflects government encourage recycling of renewable resources, which is conducive to better development for renewable resources industry. After the low tax rate passed, it not only solves lead regeneration resources problem, but also solves problems of other domestic renewable resources industries.

The page contains the contents of the machine translation.