The Twenty-fifth Session of the 12th NPC Standing Committee passed the 'Environmental Protection Tax Law.' As the first solitary tax law promoting the building of ecological civilization in China, the 'Environmental Protection Tax Law' will come into effect on January 1, 2018. .
The tax law for different sources of pollution, different provinces set a different fee accordingly.It is reported that after the introduction of environmental tax, the annual scale of environmental protection tax levied up to 50000000000 yuan.So, how is your area charge?
Tax standard
The current sewage charges based on fees and charges, set the tax standard of environmental protection tax.
The People's Republic of China Environmental Protection Tax Law will come into effect on January 1, 2018. The Environmental Tax Law lists the tax items and tax amounts for the green tax, as well as the tax amount for the air and water pollutants determined by the provincial government and reported to the public Provincial People's Congress decided.
Province sewage tax
According to statistics, Fujian, Guizhou and other provincial people's congresses have passed the provincial tax program, Zhejiang, Jiangxi, Jiangsu, Guangdong and other provinces have announced the program of solicitation of comments, Guangxi, Sichuan and other provinces on the program at the municipal government or enterprise level research.
The original sewage charges in different provinces apply different standards, there are high and low, this time 'fee to tax' provinces have different ideas.
The original sewage charges 'shift' is the mainstream of the environmental tax, while some provinces raise the standard, such as Fujian and Zhejiang plans to roughly shift the original sewage charges, Guangdong, Guizhou and other consideration of the province's environmental carrying capacity (to be) Raise the tax standard.We take a look at the specific situation:
1, Nanjing ruthless ruthlessly, sewage tax is 7 times the national standard
Nanjing City, the environmental tax for air pollutants applicable tax 8.4 yuan per pollution equivalent, is 7 times the national standard, water pollutants Environmental Protection Tax applicable tax per pollution equivalent 8.4 yuan, 6 times the national standard.
On the surface, it seems that Nanjing is hardest working at the air pollution control level, but in fact, this time is basically in line with the principle of 'tax-shift' in Jiangsu Province.
2, Shandong force quite big pre-paving the way
On October 9, Shandong Province promulgated the "Decision on the Specific Applicable Tax Amount of Taxable Atmospheric Pollutants Water Pollutants in Shandong Province and the Amount of Taxable Pollutant Items Requiring Environmental Protection Taxes on the Same Exit (Draft Exposure Draft) (hereinafter referred to as the" "Draft"), comments deadline for November 9, 2017.
Among them, sulfur dioxide, nitrogen oxides per green light pollution tax levied 6.0 yuan, far higher than the national minimum standard of 1.2 yuan. Other taxable air pollutants levy environmental taxes per pollution equivalent of 1.2 yuan; taxable water pollutants per pollution equivalent levied 1.4 yuan green tax applicable tax also far exceeded the national standard.
3, Fujian Province
Fujian Province, the amount of air pollutants per pollution equivalent to 1.2 yuan; water pollutants, five heavy metals, chemical oxygen demand and ammonia pollution per equivalent of 1.5 yuan, other water pollutants per equivalent of 1.4 yuan pollution. Follow the basic 'tax translation'. Has passed the Provincial People's Congress vote)
4, Guizhou Province
Guizhou Province, the pollution equivalent of 2.4 yuan per pollutant; water pollutants equivalent to 2.8 yuan per pollution. Guizhou's current sewage charges levied twice the standard (has passed the Provincial People's Congress vote)
5, Zhejiang Province
Zhejiang Province, the pollution equivalent of 1.4 yuan per pollutant, four types of heavy metal pollutants for each pollution equivalent of 18 yuan; water pollutants per pollution equivalent of 1.4 yuan, five kinds of heavy metal pollutants per equivalent of 1.8 yuan pollution. (Not yet passed the provincial people's congress vote)
6, Jiangsu Province
Jiangsu Province, air pollutants and water pollutants in the major pollutants collection standards were 4.8 yuan per pollution and 5.6 yuan, basically follow the 'tax shift' (not yet passed the Provincial People's Congress vote)
7, Jiangxi Province
Jiangxi Province, the amount of pollutants per pollutant 1.2 yuan; Taxable water pollutants equivalent to 1.4 yuan per pollution. Follow the 'Tax shift' and minimum tax standards (not yet passed the Provincial People's Congress vote)
8, Guangdong Province
1.8 yuan per polluted air pollutant in Guangdong; 2.8 yuan per polluted water pollutant compared with the current levying fee for sewage charges (not yet passed by Provincial People's Congress Standing Committee)
So, for the environmental protection tax law, what is the way big coffee?
1, Minister of Finance and Tax Department Wang Jianfan
Tax reform is based on the principle of 'tax shift'
The enactment of the environmental tax law has an important principle is to achieve a smooth conversion of tax collection and tax system.Considering the current downward pressure on our economy, production and operation of enterprises is more difficult, the fees and taxes will be levied on the original sewage charges System-based implementation of translation.
Implementation of environmental protection fee tax reform is conducive to solving the sewage charge system exists the lack of enforcement of law enforcement, local government intervention and other issues; is conducive to raising taxpayers environmental awareness and compliance, and strengthen corporate responsibility for pollution abatement.
Which is conducive to building a green tax system that promotes the adjustment of economic structure and changes in the mode of development; is conducive to regulating the government to allocate order, optimizing the fiscal revenue structure and strengthening budget constraints.
2, Wang Qing, deputy director of the Economic Law Department of the Legislative Affairs Commission of the NPC Standing Committee
Green taxes will all be local revenue
In the tax base, tax standards, etc., the environmental tax and the original sewage charges have achieved a "flat turn." Wang Qing introduction, such as the air pollutants, water pollutants, environmental tax law follows the current pollutant equivalent According to the current method, the amount of pollution equivalents equivalent to emissions is used as the basis for tax calculation.
One of the principles followed in the enactment of the "Environmental Protection Tax Law" is to smoothly shift the system of sewage charges to the environmental protection tax system, mainly in the following four aspects.
The first is to pay the sewage charges as taxpayers for environmental protection tax.Second, according to the current sewage charges set the tax items.Three is based on the current billing method for sewage charges set the tax basis.Fourth is based on the current sewage charges fee-based standards Set the tax standard.
3, Peking University Law School professor Liu Jianwen
Green Development Calls for a Green Tax System
Liu Jianwen believes that steps should be taken in a step-by-step manner. However, in the future, we can adjust and refine the collection scope of environmental protection taxes according to new situations and new situations. We can not rule out the future imposition of environmental taxes on carbon dioxide emissions and light pollution, Fully reflect its 'green tax system' function.
The introduction of environmental protection tax is the implementation of the party's eighteen fifth Plenary Session of the green development concept, reduce pollutant emissions and promote the ecological environment protection and ecological civilization construction practice.Peking University Law School professor Liu Jianwen said the introduction of environmental tax law Further demonstrating the image of a responsible big country that pays attention to environmental protection in our country.
Under the "strictest environmental protection law in history", Liu Jianwen suggested that the tax rate of the environmental tax should be appropriately raised on the basis of the current sewage charges to promote the transformation of heavily polluting enterprises. The tax rate should be differentiated so that the environmental tax can actually be given Role.
4, China Academy of Financial Sciences, Liu Shangxi
The introduction of the Environmental Tax Law, marking the accelerated tax reform in our country from an administrative measure to legalization, amending the tax code for the next step, promulgated the real estate tax law and the value-added tax law, set a model.
5, Wuhan University Law School professor Xiong Wei
Xiong Wei, professor at Wuhan University School of Law, said that the tax can not be compared with the impact of expenses, help to improve implementation, improve transparency, reduce corruption and reduce the cost of collection , Improve the collection rate.
6, NPC Standing Committee, CAS Wang Yi, vice president of Science and Technology Strategy Advisory Research Institute
Since it is named as 'Environmental Protection Tax', taking into account the limited resources of the Legislative Yuan, the taxation philosophy of the "Environmental Protection Tax Law" should be taken into consideration more broadly, such as the carbon tax and the top-level design so as to reserve space for future tax increases and decreases.
According to Wang Yi, the environmental taxation system should be in line with the previous system such as the sewage permit and other related systems, including the unification of the environmental tax and the compensated royalty for emission rights, and the synergies between different systems.
7, State Administration of Economics Professor Feng Qiao Bin Department of Economics
The adoption of the Environmental Tax Law is a milestone in environmental protection in China. This has taken a substantive step toward the statutory principle of tax revenue and also conveyed an important signal of the current economic restructuring in China and a more emphasis on the building of ecological civilization.
Prior to the sewage charges enforcement rigidity, enterprises do not pay is not abide by the rules, but in the future if you do not pay environmental tax that is not abiding by the law .Environmental protection tax law, the constraints of enterprises will be significantly strengthened, corporate sewage costs will be truly borne by themselves.
The characteristics of the environmental taxes are obvious, the monitoring, supervision and collection of daily business emissions targets are all done by the local governments. It is not only the inevitability of constructing the local tax system, but also the enthusiasm of the local governments to implement the environmental taxes.
In fact, the environmental protection tax legislation by setting a ceiling to avoid local governments to increase revenue for taxable pollutants tax increases.
8, Beijing National Accounting Institute fiscal policy, director Li Xuhong Institute
The promulgation of the environmental protection tax is undoubtedly an important part of this system and is also a common practice in the world .To control the environment by means of taxation can not rely solely on a kind of tax, but to establish a comprehensive tax regulatory system.
Li Xuhong said that who pollute, who will pay to make up for the loss of society.Labor tax levied more emissions inevitably tax.But now due to the transition from the sewage charges, tax burden will not shift the burden on enterprises.Green tax is not the final Consumption of consumption, will not directly increase the burden on consumers.
9, Beijing Tongzhou Suntech partner Huang Yifan
The implementation of sewage charges will be affected by many factors. Local governments, relevant enterprises and regulatory agencies all have their own ideas. This will not only make the relevant system difficult to implement, but may also become a hotbed of corruption and bribery.
However, this time the fee was changed to tax, which has risen to the legal level. This not only deter enterprises from discharging pollutants but also restrict relevant law enforcement agencies. The issue of low environmental pollution costs in enterprises in our country will be improved.
As for the new tax law will increase the burden on enterprises, Huang Yifan said that there will not be much change, who pollute who should pay, because the pollution caused by the overall environmental losses, the damage is the public interest, pollution The more you get, the more taxes and fees you pay. It is necessary and necessary for a sewage disposal company to pay for it. It is an obligation.