December 12 learned from the State Administration of Taxation, "Environmental Protection Tax Law" will be January 1, 2018 come into force, at present, most of the country's National People's Congress Standing Committee recently have considered through the region's green tax program, for the green tax levy shop It paved the way for all localities to make overall consideration of the environmental carrying capacity, the current status of pollutant emissions and the requirements of economic, social and ecological development goals and determined the tax amount scheme within the statutory range.
It is reported that as China's first one to reflect the 'green tax system' and promote the ecological civilization construction of the single tax law, the Environmental Tax Law provides that taxable atmospheric pollutants amount of tax per pollution equivalent of 1.2 yuan to 12 yuan, the tax amount of water pollutants For each pollution equivalent of 1.4 yuan to 14 yuan, the specific applicable tax determination and adjustment may be decided by the standing committees of local people's congresses within the statutory tax rate.
At present, Liaoning, Jilin, Anhui, Fujian, Jiangxi, Shaanxi, Gansu, Qinghai, Ningxia and Xinjiang and other provinces clearly taxable air pollutants and water pollutants applicable tax amount in accordance with the Environmental Tax Law to determine the minimum amount of levy, that is, each pollution equivalent 1.2 yuan and 1.4 yuan.
The tax amount set by Zhejiang, Hubei, Hunan, Guangdong, Guangxi and southwestern provinces of Guizhou and Yunnan (provinces) are slightly higher than the minimum amount prescribed by the Environmental Tax Law, of which Yunnan stipulates that from January to December 2018, The tax amount is 1.2 yuan for each pollution equivalent of air pollutants and 1.4 yuan for water pollutants. From January 2019, the per-pollutant equivalent of air pollutants is 2.8 yuan and that of water pollutants is 3.5 yuan per pollutant.
Jiangsu, Hainan and Sichuan have a moderate amount of tax, of which Jiangsu stipulates that the amount of taxes levied on air pollutants and water pollutants is 4.8 yuan and 5.6 yuan per pollution equivalent respectively, while that in Sichuan is 3.9 yuan and 2.8 yuan respectively.
Tips
Pollution equivalent: refers to a comprehensive measure or unit of measurement of different pollutants on the environmental pollution according to the degree of harmfulness to the environment and the technical economy of the pollutant discharge activities.Different pollutants with the same pollutant equivalent in the same medium, which The pollution level is basically the same.
For example: a sewage treatment plant to deal with municipal sewage and industrial wastewater mixed sewage, domestic sewage 50000m3 / d, COD concentration 50mg / L; industrial wastewater 500m3 / d, COD concentration 5000mg / L.
1, the COD content of sewage into the water = 50000m3 / d × COD concentration of 50mg / L (g / m3) = 2500000g / d, the pollution equivalent of 2500kg / d.
2. The COD content of industrial wastewater in influent = 500m3 / d × COD concentration 5000mg / L (g / m3) = 2500000g / d The pollution equivalent is 2500kg / d.
It can be said that domestic sewage and industrial sewage have the same pollution equivalent because the pollution equivalent value is the same.
Paint and chemical companies upstream and downstream, has always been one of the key environmental regulation of the industry, then the introduction of environmental taxes, coatings and coatings upstream and downstream enterprises need to pay how much tax it? Hope to adopt the following Xiaobian order The form, can make the relevant business executives at a glance.
Why 2017 pigment carbon black prices so crazy?
Looking back to 2017 in the past, environmental stringent investigation and rectification, rising raw material prices, which for the chemical industry, especially small and medium enterprises is undoubtedly a terrifying year.When the raw material prices, pigmented carbon black market since the opening Since the price of the market can be said that all the way up, at the same time more and more high prices also confirmed the carbon black step on the upsurge of the titanium dioxide in 2016 the old way, manufacturers desperately hoarding oil, desperately hoarding terminal customers. Seems booming, but practitioners have My heart lingering suspicions, such a price and the market, what will be maintained when? I am afraid the current situation, no one can answer this question.
First, the pigment carbon black 殇
Pigmented carbon black, indeed, is scarce compared to the market share of its tire counterparts in tire carbon black, and as such, it is evident that pigmented carbon blacks have a very weak voice throughout the carbon black industry, but on the contrary , Pigment black for its feedstock requirements, the process of harsh, and traditional rubber (14365, -95.00, -0.66%) carbon black thickening of the production line compared to production costs have become more sensitive to the tank method pigment Carbon black C611 and rubber carbon black N330 fuel consumption ratio as an example for cost comparison, that is to say, in theory, the current round of soaring oil prices on the price of pigment black carbon black pigment black-rose should be close to ordinary rubber or black Of the double.At the same time different from the rubber carbon black anthracene oil + asphalt oil mixed with carbon black oil production, pigment black must use high-quality pure anthracene oil production, which in fact is exacerbating the pigment black High production costs. Can in fact?
Color carbon black in the past year's gains, in fact much lower than ordinary rubber carbon black, while the rubber downstream of strong demand for carbon black stimulation, the pigment does not have a large-scale outbreak of carbon black downstream demand, but because part of the downstream There is a slight decline in customer environmental reorganization .On the one hand, the various manufacturers are facing huge upward pressure on raw oil, on the other hand, the total amount of downstream goods received is not enlarged, and the cost of this part can only be borne by the manufacturers themselves .Can say, The black price is covered by the rubber black all the way up. The following picture shows the pigment black and rubber carbon black market share.
Second, the pain of the crude oil market
I do not know when, from the coal coking, iron and steel metallurgy as the representative of the ferrous metals industry chain from the stormy expansion into the eyes of the sunset industry in the eyes of a large number of negative news associated with the industry: overcapacity, shut down for rectification, Haze and environmental inspections, each appearing in people's eyes, always pull the nerves of society, while the carbon black industry, as the terminal branch of the coal-coking industry, has to shoulder the pain caused by the coal-coking industry.
In the face of the oil shortage, the capacity of large rubber and carbon black manufacturers, under the good stimulus, may also be able to safely deal with.But far smaller than their pigment black pigment manufacturers caught in the middle of the very sad, had to Endure the rising raw material oil, the sales price can not be matched to enhance the embarrassing situation. The shortage of raw oil to pigment carbon black manufacturers bring not only the price of the problem: procurement of high quality raw oil more difficult, manufacturers can only keep Slightly higher margin orders, but for some low profit margins, high demand for funds operation can only be delayed or temporarily not connected .Therefore, for the end customers, there will be some models of shortages.In fact, the various colors of the pigment The inventories of carbon black manufacturers are currently at a low level, exacerbating the contradiction between supply and demand and creating the hard-to-get black carbon black currently on the market.
Third, dare to ask where the road?
Back to the article at the beginning of the problem, it seems that the future trend of pigment black is still full of a lot of uncertainty.Yuan Yin rectification has always been in the head of the coal industry lingering, and forced in this case of raw materials, Pigment carbon black manufacturers will sooner or later unable to suppress the high oil prices, can only choose to face the market .2017 is coming, 2018 is coming, the price of pigment carbon black wave is also a foregone conclusion, so in 2018 soon coming up, Black as the 'black boss' in the paint industry, is it like the 'white boss' titanium dioxide market in 2016, as more and more difficult to buy the situation, then please tell me when you look at the industry, , Etc. The author's next analysis of it.