The 39-year sewage charges levied by the environmental protection department will soon be withdrawn, while the environmental tax levied by the local tax department on the sewage companies will be implemented on January 1, 2018. Faced with the upcoming environmental tax, adjustments have been made all over the country Of course, our recycled plastics industry is no exception.
'Environmental tax' brewing has long been formally implemented early
Before the start of the environmental tax, sewage charges were levied in various places, but the relevant departments have been drafting environmental protection tax laws since 2014. The green tax will be implemented on January 1, 2018, and the sewage charges will be directly converted into green taxes. Yes, in accordance with the "People's Republic of China Environmental Protection Tax Law," the latter part of the air pollutants, water pollutants, solid waste and noise charges.
Beijing in accordance with the national standard on-line implementation! Tianjin, Hebei, Shandong, Shanghai is the 'national standard' lower limit several times!
According to the requirements of the "Law of the People's Republic of China on Environmental Protection of the People's Republic of China," taxable amounts of taxable atmospheric pollutants range from RMB 1.2 to RMB 12 per pollutant, and the tax amount for water pollutants is RMB 1.4 to RMB 14 per pollutant equivalent. The statutory tax rate proposed within the scope of which Beijing in accordance with the national standard cap enforcement, and like Hebei, Shandong and other regions is the lower limit of several times, the latter part of the corporate environmental tax pressure.
For example, Beijing and Tianjin, where the environmental capacity is small and the population density is high, are subject to the highest possible tax rates for green taxes in order to limit high-emission enterprises as much as possible, but at the same time, local standards are not allowed to be arbitrarily increased in order to guarantee the legal principle of consistency The standard tax expansion must be determined by the local people's congress and submitted to the State Council and the National People's Congress for the record.
The lower taxes in the southern and northwestern provinces followed the principle of 'tax-shift'
The tax standards announced in Beijing, Shanghai, Tianjin, Hebei and Shandong are at relatively high standard intervals while the environmental taxes in the southern, northwestern and northeastern provinces are relatively low. The tax threshold set by some provinces is the same as that of the 'national standard' minimum standard , Basically follow the 'tax translation' principle.
The reason for allowing localities to determine their own tax amount in accordance with the law on the one hand is to give local governments some autonomy and to mobilize the enthusiasm of local governments on the other hand, taking into consideration the different levels of economic development and pollution levels in different places.
Recycled enterprises in the environmental tax
For the recycled plastics industry, giving people the impression that most of the images are dirty and messy, this 'tax reform' a new round of pollution or elimination of the wave, especially in areas with higher fees. Polluting enterprises to do To choose either to pay the sewage tax directly or to strengthen the efforts of enterprises to control pollution, or move to areas with relatively high environmental pollution carrying capacity.
Recycled plastics companies are mostly small and medium enterprises, for such enterprises to pay the environmental protection tax is undoubtedly worse and will be more difficult to run up later. So how to manipulate such enterprises later? Some practitioners said that the current more confused
1) Relocation • The relocation cost is not low, more importantly, some provinces such as Yunnan Province have low charges in 2018, but have clearly set charges to be raised in 2019. The most important thing is that recycled plastic enterprises should pay more attention to upstream and downstream, Reliance is extremely high. Once the move is bound to lose most of the old customers, and labor, equipment, plants and so require a certain period to be ready, the time cost is not small test for all enterprises.
2) Increase in environmental protection equipment As we all know, small businesses rely mainly on low-cost renewable costs, if you spend a lot of cost investment in environmental protection equipment, its financial resources will also be overdrawn, the limited feasibility of such enterprises.For large enterprises, as the recycled plastics industry Within the leading boss, the number of groups is not large, but good in recent years in the normalization of environmental supervision has also been part of the rise of large-scale enterprises such enterprises generally choose to step up efforts to control pollution because in the short term to strengthen pollution control Efforts to short-term investment is higher than the direct payment of sewage taxes, but in the long run, pollution control costs are actually lower than the flat long-term payment of sewage taxes. Moreover, environmental taxes also increased tax relief measures, lower than the national and local Emissions standards, according to a certain percentage of environmental protection tax levied. And polluting enterprises will eventually get the name of environment-friendly, comprehensive comparison of pollution-harden self-interest to win an environment-friendly reputation, the overall cost-effective, more cost-effective governance.
The final result of 'tax reform' is to encourage polluting enterprises to adopt more advanced technologies and cleaner production processes so that the cost of environmental tax can be lowered and product prices more competitive, so that those with high pollution and inefficiency can be squeezed out of the market. The levying of the environmental tax shows that our country will make use of economic means to adjust the environment and development issues and promote the industrial transformation and upgrading. The formal introduction of the environmental tax will mark the arrival of a new mode of economic growth in our country and a new chapter in the construction of ecological civilization.