The “Environmental Protection Tax Law” and the “Environmental Protection Tax Law Implementation Regulations” have been implemented since January 1, 2018. In accordance with the regulations, environmental protection tax is calculated on a monthly basis, and declarations and payments are made on a quarterly basis. On April 1, the first levy is ushered in. .
Taxes have objections
According to regulations, taxpayers of environmental taxes are enterprises and institutions and other producers and operators that directly discharge taxable pollutants to the environment in the areas of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China.
Among them, residents who do not directly discharge taxable pollutants to the environment do not have to pay environmental taxes.
In addition, the object of expropriation refers to the "Environmental Protection Tax Tariff Form", "Air Pollution, Water Pollutant, Solid Waste and Noise" specified in the "Table of Taxable Pollutants and Equivalent Values".
Taxation model changes
From sewage charges to environmental taxes, it is by no means a simple name change, but it is an all-round transformation from system design to concrete implementation.
In respect of tax collection and management, after the environmental protection fee is changed to tax, the collection department will be changed from the environmental protection department to the taxation authority, and the environmental protection department will cooperate with it. The tax collection and management model of 'enterprise declaration, tax collection, environmental monitoring, and information sharing' will be opened.
Tax standards are stipulated
The environmental tax law stipulates that the scope of taxation for taxable air pollutants is 1.2 to 12 yuan per pollution equivalent, and the amount of tax for water pollutants ranges from 1.4 to 14 yuan per pollution equivalent. Localities can adjust this basis.
Among them, Heilongjiang Province, Liaoning Province, Jilin Province, Zhejiang Province, Anhui Province, Fujian Province, Jiangxi Province, Shaanxi Province, Gansu Province, Qinghai Province, Ningxia Autonomous Region, Xinjiang and other 12 provinces set taxes by the lower limit; Beijing, Tianjin, Hebei, Shanghai, Jiangsu, Henan and other 6 provinces The tax amount is at a relatively high level. The air pollutant tax is between 4.8-12 yuan per pollution equivalent and the water pollutant tax is between 4.8-14 yuan per pollution equivalent.
Accounting report has certificate
The application of environmental tax accounting is not only to calculate the amount of tax payable, but also to produce a large number of compliance tax payment certificates, including monitoring records, operation records of pollution control facilities, qualifications of hazardous waste disposal units and transfer storage, general solid waste synthesis. With the use of circumstances, these tax payment vouchers must be kept in unison.
Therefore, the environmental tax requires the finance, environmental protection, equipment, production and technology departments to form a set of reasonable working procedures to better complete the accounting application.
Filing and paying tools
According to the State Administration of Taxation, tax authorities across the country have identified and identified more than 260,000 taxpayers for environmental protection tax based on the basic information of pollution sources and historical data on sewage charges handed over by the environmental protection department.
Focusing on the concept of 'concise, burden reduction', the taxation department reduced the number of statements and the amount of fields filled in by taxpayers by about two-thirds, adopting the structure of 'tax return form + basic information collection form' and collecting the basic information collection form at one time.
In addition, taxpayers will be able to enjoy the convenience of 'Internet Plus', and can apply for environmental protection tax online without leaving their homes.
Focus on work arrangements
According to reports, before the first filing and payment period for environmental taxes on April 1, all departments of finance, taxation, and environmental protection at all levels will further make detailed preparations to ensure effective and orderly collection and management.
The tax department will also focus on four tasks
Improve supporting policies and systems; joint environmental protection agencies to carry out green tax business training; carry out on-site supervision; promote the deployment of tax-related information sharing platforms, joint testing and connectivity.