Environmental Protection Tax Law of the People's Republic of China came into force on January 1, and the environmental protection tax was levied and the sewage charges ceased to be levied. Director Zhuang Xiangning, Quality, Safety and Environmental Protection Department of China Petroleum and Chemical Industry Federation interviewed China Chemical Industry Daily on January 2 Said that the tax is more refined than the sewage charges and the focus of attention is on the taxation of toxic and hazardous substances, which will have a greater impact on the oil and chemical industry.
According to the law, enterprises and public institutions that discharge taxable pollutants directly to the environment and taxpayers whose production and operation operators are environmental protection tax in the areas of the People's Republic of China and other areas under the jurisdiction of the People's Republic of China shall pay Environmental Protection Tax To promote the protection and improvement of the environment throughout the country and increase investment in environmental protection, the State Council has decided that all environmental protection taxes should be used as local revenues.
The general idea of environmental protection tax law is to change the 'tax' from 'fee', that is, according to the principle of 'tax shift', to achieve a smooth transfer of the sewage fee system to the environmental tax system.
According to Wang Qing, deputy director of the Economic Law Department of the Legislative Affairs Commission of the NPC Standing Committee, the environmental tax law follows the principle of a smooth transfer of the sewage charges system to the environmental protection tax system. The principle is that the taxpayers of the sewage charges will be regarded as taxpayers of the environmental tax. Fees, billing methods and fees, set the environmental tax tax items, tax basis and the tax standard.But a big difference between the two systems is that the environmental tax law to increase tax relief for taxpayers grade, that taxpayers If the concentration of taxable air pollutants or water pollutants is less than 30% of the prescribed standard, a levied environmental tax of 75% shall be levied.
Zhuang Xiangning said that the State Council explicitly put forward that the environmental tax belongs to the local tax, therefore, different regions will formulate different tax rates according to the actual situation in the region, and in some places may be higher, and in some places will be slightly lower and there will not be a uniform tax rate. Green tax revenue calculation, one in accordance with the amount of sewage, the second is converted into pollution equivalent.Each pollution equivalent corresponds to a tax rate, one of the pollutants, such as heavy metals, dioxins and other pollution tax rates will be very high.
For the oil and chemical industry, the major focus of the environmental tax has changed significantly from the sewage charges previously collected, which used to focus on conventional pollutant charges and will pay more attention to the taxation and tax collection of pollutants after this year Range extends to a number of specific toxic and hazardous substances.
Earlier, only 1 tonne of waste water was discharged, and taxes are now directed at the specific pollutants in the wastewater, such as the tax on the amount of 1 kg of COD or 1 kg of ammonia nitrogen emitted, as well as on the toxic and hazardous substances such as benzene, toluene and xylene in the wastewater , The division of tax items is more refined and the scope of tax collection is expanded, so the impact on the whole industry will exist, but it is still difficult to assess how much the tax will be added to the enterprises, but what is certain is that the emission of enterprises Of the toxic and harmful substances, the tax will certainly be higher, because the focus of environmental taxes aimed at the control of pollutants. "Zhuang Xiangning stressed.