Implementation of the hottest environmental protec

Implementation of environmental protection tax law accelerates green transformation

release date: Source: People's editor: Yu Jia browse times: 1944 copyright and disclaimer

core tip: from January 1, the environmental protection tax law of the people's Republic of China will be implemented. The implementation of this tax law is an important measure to thoroughly implement the spirit of the 19th CPC National Congress, establish and practice the concept that green water and green mountains are golden mountains and silver mountains, and fight the battle of pollution prevention and control. It is of great significance to protect and improve the environment, reduce pollutant emissions, and achieve high-quality development

[China Packaging News] from January 1, the environmental protection tax law of the people's Republic of China came into force. The implementation of this tax law is an important measure to thoroughly implement the spirit of the 19th CPC National Congress, establish and practice the concept that green water and green mountains are golden mountains and silver mountains, and fight the battle of pollution prevention and control. It is of great significance to protect and improve the environment, reduce pollutant emissions, and achieve high-quality development

is the introduction of environmental protection tax to raise local fiscal revenue? How are the preparations going? Which enterprises need to pay environmental protection tax? Interviewed relevant departments and experts

why

build a green tax system to speed up the green transformation of high polluting enterprises

"at present, China's economy has shifted from the stage of high-speed growth to the stage of high-quality development, and the introduction of environmental protection tax is of great significance." Wang Jianfan, director of the tax administration department of the Ministry of finance, said that the 19th CPC National Congress made a strategic deployment to accelerate the reform of the ecological civilization system and promote green development. The introduction of environmental protection tax is conducive to building a green tax system, promoting the internalization of external environmental costs, and forcing the transformation and upgrading of high pollution and high energy consumption industries, "HP's open platform has promoted the progress of large-scale industrial production of materials, and promoted the adjustment of economic structure and the transformation of development mode.

the central economic work conference clearly proposed that to fight the tough battle of pollution prevention and control, we should significantly reduce the total emission of major pollutants and improve the overall quality of the ecological environment. "The introduction of environmental protection tax will further strengthen the regulatory role of tax in the ecological environment, form an effective restraint and incentive mechanism, and promote the implementation of polluters." Wang Jianfan said

environmental protection tax is a major achievement of "fee to tax", and its "predecessor" is the sewage charge system. The original sewage fee income was divided between the central and local governments by 1:9; After the implementation of changing environmental protection fees into taxes, the State Council decided to treat all environmental protection taxes as local income. Many people are concerned that the Levy of environmental protection tax is just to increase local income

"in recent years, the national pollution discharge fee income is about 20billion yuan. After the" fee to tax "is basically shifted, and the income will not change much. The income scale of more than 20billion yuan accounts for a small proportion of the total tax revenue. Therefore, the ecological protection significance of the environmental protection tax is far greater than the income significance." Wang Jianfan said

"in fact, the environmental protection tax law has made it clear that the purpose of levying environmental protection tax is to protect and improve the environment, reduce pollutant emissions, and promote the construction of ecological civilization. Only by restoring green water and green mountains can we turn green water and green mountains into golden mountains and silver mountains." Shi Wenwen, director of the finance and tax research center of China University of political science and law, believes that the purpose of setting up this new tax is not to increase fiscal revenue, but to play the role of tax "leverage" regulation, so that high pollution and high emission enterprises can accelerate the green transformation, so as to promote high-quality economic development

how to sign

the state sets the bottom line and local governments can rise. The objects of Beijing's high limit collection of "double top grid"

environmental protection tax are four categories: air pollutants, water pollutants, solid waste and noise. According to the environmental protection tax law, the tax range of air pollutants is 1.2 yuan to 12 yuan per pollution equivalent, and the tax range of water pollutants is 1.4 yuan to 14 yuan per pollution equivalent. According to different types of solid waste, the tax is 5-1000 yuan per ton. According to the noise exceeding the standard decibel, the tax is 350-11200 yuan per month. Provinces (autonomous regions and municipalities) can determine the applicable amount of environmental protection tax in accordance with the authorization of the tax law

"the collection of environmental protection tax is mainly to establish two mechanisms: one is the positive emission reduction incentive mechanism, which is more emission and more payment, less emission and less payment, and no emission and no payment; the other is the dynamic tax adjustment mechanism, which is determined by the state, and local governments can appropriately float up according to the actual situation." Caizili, director of the property and behavior tax department of the State Administration of Taxation, said

taking air pollutants as an example, the environmental protection tax paid by "formaldehyde" that emits the same amount but has high harmfulness is 24 times that of ordinary "soot". This policy treatment is conducive to guiding enterprises to improve their processes and reduce the emission of pollutants, especially high-risk pollutants

at present, except that the Tibet Autonomous Region is going through legal procedures, all provinces have issued specific applicable taxes for taxable air pollutants and water pollutants in their respective regions. In general, the tax amount issued by various regions takes into account the environmental carrying capacity, the current situation of pollutant discharge and the requirements of economic, social and ecological development goals of the region, which is conducive to giving play to the regulatory role of Taxation in ecological and environmental protection

among them, Heilongjiang, Liaoning, Jilin, Zhejiang, Anhui, Fujian, Jiangxi, Shaanxi, Gansu, Qinghai, Ningxia, Xinjiang and other 12 provinces, the tax "low is not high", according to the low limit given by the tax law; Shanxi, Inner Mongolia, Shandong, Hubei, Hunan, Guangdong, Guangxi, Hainan, Chongqing, Sichuan, Guizhou, Yunnan and other 12 provinces have achieved remarkable results, and the tax amount is at the middle level; Beijing, Tianjin, Hebei, Shanghai, Jiangsu, Henan and other six provinces have a relatively high level of tax. In particular, Beijing can be called "the strictest ecological and environmental protection system". The tax amount of air and water pollutants is determined according to the high limit, which is equivalent to "double top grid"

the environmental protection tax law also stipulates that the following five cases can be exempted from tax: first, taxable pollutants discharged from agricultural production are exempted from tax, but large-scale aquaculture is not included in the scope of tax exemption; Second, tax exemption for taxable pollutants discharged by mobile pollution sources such as motor vehicles, ships and aircraft; Third, tax exemption for urban and rural sewage and domestic waste centralized treatment sites that meet the discharge standards; Fourth, tax exemption for solid wastes that meet the standards of comprehensive utilization by taxpayers; Fifth, other circumstances under which the State Council approves tax exemption

how to pay

declare and pay quarterly. April 1-15 is the first collection period. After the environmental protection fee is changed to tax, the payment method is approved by the environmental protection department and changed to taxpayers' independent declaration and payment. According to the provisions of the environmental protection tax law, the environmental protection tax is declared and paid quarterly, and the first collection period of environmental protection tax is from April 1 to 15, 2018

the environmental protection tax is calculated and paid according to the equivalent amount of pollution converted by the emission of pollutants, which is quite different from the "audit and collection" method of other taxes. The professional and technical requirements are high, and the calculation process is relatively complex, so we must rely on the professional and technical strength of the environmental protection department to assist in tax collection and management

"the finance, taxation and environmental protection departments have formulated a number of supporting policies and measures to ensure the smooth implementation of the tax law." Xia Zuyi, deputy director of the Environmental Supervision Bureau of the Ministry of environmental protection, said that the Ministry of environmental protection issued a notice clarifying the calculation methods of pollutant emissions from 17 industries including thermal power, papermaking and steel that have been included in the emission permit management, as well as the applicable emission coefficients and material balance methods for mining and manufacturing industries that have not been included in the emission permit management

at the same time, the environmental protection department will carry out joint guidance and key guidance with the tax department to ensure that taxpayers "understand policies, can calculate and declare". At present, local environmental protection departments have completed the transfer of all historical tax related data to local tax departments. Based on this, local tax authorities at all levels have preliminarily identified and confirmed 330000 environmental tax taxpayers, and preliminarily established a database of environmental tax sources

"there are nearly three months to go before the first declaration period, but all the preparations for collection and management have been basically completed." Cai Zili introduced that the tax authorities followed the design principle of "practical, effective and easy to use", optimized the design of tax declaration forms, and greatly reduced the amount of taxpayers filling in. At the same time, relying on the Golden Tax phase III project system, we will improve the service level of tax handling, so that taxpayers can take more "roads" and less roads. In the early stage of environmental protection tax collection, we will establish a special declaration window in the tax service hall, establish a cooperation mechanism between tax services and environmental protection services, and provide timely, comprehensive and accurate consulting services for taxpayers, so as to ensure that China's first green enterprise establishes the best interactive platform for enterprises in the industrial chain at all levels! The tax law was smoothly implemented and the tax system was smoothly transformed

(original title: promote positive emission reduction incentives, give local governments some autonomy, implement green development tax law and speed up "source: people: Li Lihui)

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