On the 25th, the Twenty-fifth Meeting of the Standing Committee of the 12th National People's Congress voted to pass the Environmental Protection Tax Law. As the first one-line tax law in China to promote the construction of ecological civilization, the Environmental Protection Tax Law will be implemented on January 1, 2018.
According to the Environmental Protection Tax Law, enterprises and institutions and other producers and operators who directly discharge taxable pollutants into the environment are taxpayers. The object of taxation refers to the four categories of taxable pollutants: atmospheric pollutants, water pollutants, solid waste and noise as stipulated in the Environmental Protection Taxation Tax Schedule attached to the Environmental Protection Tax Law and the Taxable Contaminants and Equivalent Values. .
In terms of taxation basis, the discharge of taxable pollutants is used as the basis for taxation, in which air pollutants and water pollutants are determined according to the number of pollution equivalents of emissions; solid wastes are determined according to the discharge amount of solid waste; The standard decibel number is determined.
Specific to the tax amount standard, the current sewage charge fee standard will be taken as the lower limit of the environmental protection tax, and the air pollutant tax amount will be 1.2 yuan to 12 yuan per pollution equivalent; the water pollutant tax amount will be 1.4 yuan to 14 yuan per pollution equivalent. Solid wastes are classified into different types, and the tax amount is 5 yuan to 1000 yuan per ton; the noise is based on the number of decibels exceeding the standard, and the tax amount is 350 yuan to 11200 yuan per month.
In terms of tax collection and management, after the environmental protection fee was changed to tax, the collection department was changed from the environmental protection department to the taxation authority, and the environmental protection department cooperated to determine the tax collection and management mode of “enterprise declaration, tax collection, environmental monitoring, and information sharingâ€. At the same time, environmental protection tax revenues are all included as local tax revenues and are included in the general public budget.
On the 25th, at the press conference of the National People's Congress, Wang Jianfan of the Ministry of Finance pointed out that the important principle of the establishment of the environmental protection tax law is to achieve a smooth conversion of the charging and taxation system, and to set up tax items according to the current sewage charges. The current sewage charge collection standard is used as the lower limit of the environmental tax. It is also necessary to give local authorities some authorization rules to determine the specific tax amount within the scope of authorization according to the needs of environmental governance. Overall, this system is a flat turn.
The reporter learned that the environmental protection tax was levied on the fee-based tax-sharing method. The objects and scope of tax collection are basically the same as those of the current sewage charges. They are all pollutants such as atmosphere, water, solid and noise directly discharged into the environment. . In the future, according to the new situation and the new situation, it is also possible to adjust the scope of environmental protection tax collection. The name of the Environmental Protection Tax Law is in line with the direction of tax reform, which can leave room for expanding taxation scope and overall tax reform in the future.
Wang Jianfan said that the Environmental Protection Tax Law was implemented on January 1, 2018. Environmental protection tax is a newly introduced tax type. It involves a wide range of issues. The two systems of charging and taxation must be converted. There are many preparatory work required in policy and collection, including drafting tax regulations and detailed policies. The collection and management measures shall be submitted to the State Council for approval according to the procedures. The matters determined by the authorized place, including determining the specific applicable tax amount and increasing the number of items of taxable pollutants in the same discharge port, shall be determined and submitted for approval by the provinces (autonomous regions and municipalities) according to legal procedures.
Experts in the industry pointed out that the income of environmental protection tax is not large. The main purpose of tax reduction is not to raise fiscal revenue, but to guide pollutant discharge units to reduce pollutant emissions and create a good production and living environment for the people. As a major measure to promote the construction of ecological civilization in the field of finance and taxation, the levy of environmental protection tax has further improved China's "green taxation" system, and its environmental protection significance is far greater than the significance of fiscal revenue.
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