The concern of environmental protection tax has been in effect since January 1, 2018. The forthcoming first declaration period to be collected in the first quarter is also approaching .In January 10, the reporter learned from the Ministry of Finance, the State Administration of Taxation and the MEP, At present, environmental protection tax collection and management teams have been established throughout the country to set up cross-sectoral coordination mechanisms. All preparations for the collection and management of environmental taxes have been basically completed.
It is reported that at present except Tibet Autonomous Region, all provinces (autonomous regions and municipalities) have promulgated specific taxable amounts of taxable air pollutants and water pollutants in the region, of which 12 provinces, including Heilongjiang, Fujian and Xinjiang, determine the amount of tax at the lower limit , The tax on the air and water pollutants is 1.2 yuan and 1.4 yuan per pollution respectively, and the tax amount of the 12 provinces such as Inner Mongolia, Hainan and Yunnan is in the middle level, and the amount of air pollutant tax is between 1.8 yuan and 3.9 yuan per pollution equivalent, The tax amount of water pollutants is between 2.1 yuan and 3.5 yuan per pollution equivalent, and the tax amount of the 6 provinces (cities) in Beijing, Tianjin and Hebei is at a relatively high level with the tax amount of air pollutants being between 4.8 yuan and 12 yuan per pollutant equivalent , Water pollutant tax per pollution equivalent 4.8 yuan -14 yuan.
Among them, Beijing determines the amount of tax according to the high limit, and its tax amount for pollutants in the atmosphere and water is respectively 12 yuan and 14 yuan per pollution equivalent.Furthermore, different provinces and municipalities in Hebei and Jiangsu Provinces set different amounts of taxation credits. Inner Mongolia and Shanghai , Chongqing, Yunnan 4 provinces (autonomous regions and municipalities) to take annual tax gradually improve the way.
Wang Jianfan, director of the Department of Taxation of the Ministry of Finance, said that in order to fully mobilize the enthusiasm of local governments in pollution prevention and control work, taking into account the actual situation of large differences in sewage charges across the country, the scope of the atmosphere and water pollutants set the amount of tax and authorization All provinces (autonomous regions and municipalities) are within the stipulated range. "Overall consideration should be given to the environmental carrying capacity, the current status of pollutant discharge and the requirements of economic and social development goals, and the specific applicable tax amount should be determined."
He said that while giving local authority, it is only a limited authorization, such as the right to choose the amount of tax, but there is little room for choice in the area of tax collection and tax concessions. To protect the existing structure to avoid the benefits of the gap is too large, low-lying land, poor competition and other phenomena. 'After the practice of environmental taxes will be further improved, play a more accurate role in green development'.
Cai Zili, director of the Taxation Department of State Administration of Taxation on Property and Behavior, said that the purpose of levying a green tax is not primarily to increase fiscal revenue but to set up a green taxation system and leverage the tax leverage to guide the enterprises in calculating both the economic accounts and the environmental accounts so that High pollution, high emission enterprises to accelerate green transformation.
Cai Zili introduction, environmental tax based on the establishment of two major mechanisms: First, 'more than pay, less pay less paid, not exclusive payment' of the positive emission reduction incentive mechanism; second is 'the country set the bottom line, the place can go up' The dynamic tax adjustment mechanism.
It is worth mentioning that, before the first declaration and payment of environmental protection tax, the departments of finance, taxation and environmental protection at all levels will further make preparations for the relevant work so as to ensure the smooth implementation of the tax law on environmental protection.
Cai Zili said that in refining the policy package, in accordance with the establishment of laws, regulations, supporting documents 'three floors' tax system architecture goals, have been successively formulated << on the environmental protection tax collection and management guidance >>, << ocean Measures for the Collection and Collection of Environmental Protection Tax on Construction Projects "and" Circular on Some Policy Issues Concerning Environmental Protection Tax ", which will be issued after consultation with the three departments.
In addition, since the end of June 2017, in order to implement the requirements of the tax law, the SAT and the MEP have spearheaded the establishment of a departmental cooperation mechanism, and the leading group for environmental protection tax collection and management has also been established around the country and a cross-departmental collection and management mechanism has been established.