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Environmental Tax Law To Implement Green Development Speed
Jan 12, 2018

January 1, "People's Republic of China Environmental Protection Tax Law" into effect. Implementing this tax code is an important measure for thoroughly implementing the spirit of the 19 th CPC National Congress and for establishing and practicing the concept of "green mountains and shrouds" as the Jinshanyinshan. It is also an important measure for protecting and improving the environment and reducing pollutant emissions , To achieve high-quality development is of great significance.

Levied green taxes, is not for local financial revenue? Related preparatory work progress? Which companies need to pay green taxes? Reporters interviewed the relevant departments and experts.


Construct a green tax system to enable high-polluting enterprises to accelerate green transformation

"At present, China's economy has shifted from a phase of rapid growth to a phase of high-quality development. It is of great significance to start levying environmental taxes." Wang Jianfan, director of the Department of Taxation of the Ministry of Finance, said that the 19th CPC National Congress has made a policy of speeding up the reform of ecological civilization and promoting green development Strategic deployment and introduction of a green tax will be conducive to building a green tax system, promoting the externalization of environmental externalities, forcing the transformation and upgrading of high-pollution and high-energy-consuming industries, and promoting economic restructuring and transformation of development modes.

The Central Economic Work Conference made it clear that laying a solid battle for pollution prevention and control should substantially reduce the total discharge of major pollutants and improve the overall quality of the ecological environment. "Levying green taxes will further strengthen the regulatory role of taxation in the ecological environment and form an effective constraint and incentive mechanism to promote the responsibility of the polluters," Wang said.

Environmental tax is a major achievement of "tax reform," and its "predecessor" is the system of sewage charges. The original revenue from sewage charges was divided into 19 parts by the central government and local governments. After implementing the tax reform on environmental protection fees, the State Council decided that all environmental protection taxes should be used as local revenues. Many people are concerned about levying a green tax, is it to increase local revenue?

"In recent years, the revenue of sewage charges in China is about 20 billion yuan, and the tax shift basically will not shift much after the tax reform, and the revenue scale of more than 200 billion yuan will account for the total tax revenue Therefore, the eco-protection of the ecological significance of taxes far more than the meaning of income. "Wang said.

In fact, the Environmental Protection Tax Law has made it clear that the introduction of environmental taxes is to protect and improve the environment, reduce pollutant emissions and promote the building of ecological civilization.Only green mountains and green mountains can be turned into Jinshanyinshan. "China's political Shi Zhengwen, director of the university's taxation and taxation research center, believes that the purpose of setting up this new taxation is not to increase fiscal revenue. Rather, it is necessary to give play to the "leverage" of taxation so that high-polluting and high-emission enterprises can accelerate their green transformation so as to promote high-quality economy development of.

How to sign?

Countries set the bottom line, the place can float up, Beijing high limit collection "double top grid"

The object of taxation of environmental protection tax, for air pollutants, water pollutants, solid waste and noise and other 4 categories. The Environmental Tax Law stipulates that the amount of atmospheric pollutant tax will range from 1.2 yuan to 12 yuan for each pollutant and the tax rate for water pollutants will be 1.4 yuan to 14 yuan for each pollutant equivalent. Solid waste by different types, the amount of tax 5-1000 yuan per ton. Noise by excessive decibels, the amount of 350-11200 yuan per month. Provinces (autonomous regions and municipalities) may, in accordance with the tax law, determine the amount of tax applicable to the environmental tax.

"The collection of environmental taxes is mainly the establishment of two mechanisms: First, the positive incentive mechanism for emission reduction, more than pay more, less row less pay, not row unpaid; Second, dynamic tax adjustment mechanism, the country set the bottom line, the place can be According to the actual situation of the appropriate floating. "State Administration of Taxation and Director of Proceedings Cai Zi Li said.

In the case of atmospheric pollutants, for example, the amount of environmental taxes that are required to pay for the same amount of "formaldehyde" that is highly harmful is 24 times that of ordinary "soot." This policy is conducive to guide enterprises to improve the process, reduce pollutant emissions, in particular, reduce emissions of high-risk pollutants.

At present, except for the Tibet Autonomous Region being go through legal procedures, various provinces have already promulgated specific applicable tax amounts for taxable air pollutants and water pollutants in the region. In general, the tax amount promulgated by various localities takes into consideration the environmental carrying capacity, the current status of pollutant emissions and the requirements of economic and social development goals in a unified manner, which is conducive to giving full play to the regulatory role of taxation in ecological and environmental protection.

Among them, the tax amount "low is not high" is levied according to the lower limit given by the tax law in 12 provinces including Heilongjiang, Liaoning, Jilin, Zhejiang, Anhui, Fujian, Jiangxi, Shaanxi, Gansu, Qinghai, Ningxia and Xinjiang. The tax amount is at an intermediate level in 12 provinces including Inner Mongolia, Shandong, Hubei, Hunan, Guangdong, Guangxi, Hainan, Chongqing, Sichuan, Guizhou and Yunnan. The tax amount is at a relatively low level in six provinces including Beijing, Tianjin, Hebei, Shanghai, Jiangsu and Henan High level. In particular, Beijing can be called "the most stringent environmental protection system," the air and water pollutant taxes are determined by the high limit, equivalent to "double top grid"!

Environmental Protection Tax Law also stipulates that the following five cases can be tax-free: First, tax-exempt taxable pollutants emitted from agricultural production, but the scale of farming is not included in the scope of tax-free; Second, the emission of motor vehicles, ships and aircraft and other mobile sources of pollution Duty-free pollutants duty-free; third is to discharge pollutants in urban and rural sewage, domestic garbage centralized treatment sites duty-free; Fourth, taxpayers in line with the standard comprehensive utilization of solid waste duty-free; Fifth State Department approved the exemption of other cases.

How to pay?

Quarterly declaration of pay, April 1 to 15 is the first levy

After the environmental protection fee is changed to tax, the payment method is approved and paid by the environmental protection department instead of the taxpayer's own declaration and payment. In accordance with the provisions of the Environmental Tax Law, environmental taxes declared and paid quarterly, April 1, 2018 to 15 is the first environmental tax levy.

The environmental protection tax is calculated and calculated according to the pollutant equivalent equivalent of pollutant discharge. It is different from other tax collection methods. The technical requirements are high and the calculation process is complicated. The professional technical force of the environmental protection department must be used to assist the tax collection and administration.

"Taxation and environmental protection departments have formulated a number of supporting policies and measures to ensure the smooth and smooth implementation of the tax law." Xia Zuyi, deputy director of the MEP's environmental supervision bureau, said that the MEP issued a public notice clarifying that thermal power, paper-making, steel, etc., A calculation method of pollutant discharges in industries, and applicable sewage discharge factors and material balance calculation methods for mining and manufacturing which are not included in discharge permit management.

At the same time, the environmental protection department will conduct joint counseling and key counseling with the tax authorities to ensure taxpayers "understand the policy, can calculate, will declare." At present, all environmental protection departments have completed the transfer of all historical tax data to the local tax department. Local tax authorities at all levels have preliminarily identified and confirmed 330,000 taxpayers of the green tax and have initially established a database of green tax tax sources.

"There are nearly three months before the first filing of the declaration, but the preparatory work for the collection and administration has basically completed." According to Cai Zili, the tax authorities follow the "practical, useful and useful" design principles to optimize the design of tax returns, The rate of taxpayers to reduce the amount reported. At the same time, relying on Golden Tax Phase III project system to enhance online tax service levels, so that taxpayers and more to go "network" and run the road less. In the initial stage of environmental protection tax levying, it will provide taxpayers with timely, comprehensive and accurate consulting services through the establishment of special tax filing windows in the Office of Tax Service, the establishment of tax service hotline and environmental protection service hotline to ensure the first green tax law of China Smooth implementation of a smooth transition of the tax system.