The Study Of The Accounting For Waste-gas Pollutants And Discharge Levy Strength In The Iron And Steel Industry

China is a big producer of steel,accounting for about half of global output.The iron and steel enterprise covers an area of large area,the pollutant discharge is big,the discharge node is much.It is a key industry in the prevention and control of air pollution.It is very complicated to calculate the emission of exhaust pollutants and the calculation of sewage charges.It is worth exploring the key pollution process of steel enterprises,the emission of major pollutants and the intensity of exhaust emission.This paper takes the exhaust pollutants of steel enterprises as the object.The purpose is to take a view from the accounting for pollutant emissions and sewage charges.Through the calculation and analysis of emissions and sewage charges of J steel group from 2014 to 2017,Determine the intensity of pollutant discharge and pollutant discharge charge of each pollutant discharge process,In order to provide reference for the accounting of waste-gas pollutants in the iron and steel industry and the charges for pollution discharge,to provide reference for future environmental protection tax collection.I hope to further standardize the work of accounting for pollutants in the steel industry,to increase the collection intensity of sewage charge,and hope to provide more diversified means for squeezing out small and medium sized iron and steel enterprises which are small scale and heavy pollution and to give full play to the economic leverage of sewage charges.In this paper,Sintered pellets,iron making,steelmaking and coking process exhaust emissions accounted for the proportion of all waste gas emissions were 43%,23%,12%and 13%respectively,the several kinds of process exhaust emissions accounted for 91%of all waste gas emissions,an exhaust emissions of pollutants is a steel enterprises the main body,is the key of the environmental monitoring and pollution control processes.Each pollutant of Sintered pellets process is large,particularly sulfur dioxide and nitrogen oxides both account for more than half,dust is the main pollutant of iron making process,soot is the main pollutant of steelmaking process,the main pollutant of coking process are nitrogen oxides and soot.Sulfur dioxide,nitrogen oxides,soot and dust emissions were 0.5 kg/ton,1.6 kg/ton,2.0 kg/ton and 3.4 kg/tons,accounting for the proportion of the total pollutant emissions were 7%,21%,27%and 45%respectively,the dust is one of the largest waste iron and steel enterprises emissions of pollutants.In three different stages,because of the discharge fee collection standard difference,the waste gas discharge levy strength separately for each tonne of steel iron and steel enterprise 5.3 yuan,7.3 yuan and 11.0 yuan,respectively sintered pellets process mining 1.6 yuan,2.7 yuan and 3.9 yuan per ton,iron making maintained at about 1.0 yuan per ton iron and steelmaking process at 0.5 yuan,each tonne of coke coking process is 2.0 yuan,1.8 yuan and 3.8 yuan respectively.