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What is the use of fee-changing tax?
The rigid enforcement of law enforcement has forced the transformation and upgrading of high-pollution and high-energy enterprises. The “Green Tax Law†is the first “Green Tax Law†in China, and it has set a benchmark and demonstration for other tax legislation in the future.†Peking University Law Liu Jianwen, a professor at the college, believes that the introduction of environmental protection tax is a concrete manifestation of the implementation of the green development concept established by the Fifth Plenary Session of the 18th CPC Central Committee, which is conducive to reducing pollutant emissions and promoting ecological environmental protection and ecological civilization construction.
China's sewage charge collection system has been implemented for many years. In view of the key pollution sources affecting the environment, China has chosen to levy sewage charges on four types of pollutants such as atmosphere, water, solids and noise. Through the economic means of charging, enterprises have been encouraged to strengthen environmental governance and reduce pollutant emissions, which has played an important role in preventing and controlling environmental pollution and protecting the environment in China.
In 2014, according to the new situation and new requirements of pollution control, the state further adjusted the collection standards for sewage charges, and on the basis of the original standards, the overall upward adjustment was doubled, and the pollution prevention key areas and economically developed areas were allowed to raise the collection standards appropriately.
"In actual implementation, there are also some problems in collecting sewage charges. For example, insufficient rigidity of law enforcement, local government and departmental interventions have affected the effective functioning of the system." Wang Jianfan, Director of the Ministry of Finance and Taxation, introduced this In circumstances, it is necessary to implement environmental protection fees and tax reforms, and build a green tax system that promotes economic restructuring and changes in development methods, and further strengthens the construction of environmental protection systems.
Environmental protection tax can form an effective restraint and incentive mechanism. The collection and management of taxation is more strict, which can strengthen the rigidity of law enforcement, reduce the intervention of local governments and departments, and effectively solve the problem of enterprises paying sewage charges. At the same time, enterprises that take measures to reduce pollutant emission concentrations will be given tax reductions and incentives to encourage enterprises to improve processes and reduce pollutant emissions.
Liu Jianwen believes that the collection of environmental protection tax can force the transformation and upgrading of high-pollution and high-energy enterprises, and promote economic restructuring and transformation of development methods. At the same time, the environmental protection tax law and the environmental protection law are effectively linked. In addition to fulfilling the tax liability to pay environmental protection taxes, taxpayers must also be responsible for the environmental damage caused by the environmental protection law.
How to pay taxes on corporate sewage
Part of the sewage charges will be used as the lower limit of environmental tax. “An important principle of this environmental tax legislation is to shift the sewage charge system to the environmental protection tax system and achieve a smooth transition.†National People’s Congress Standing Committee Legal Committee Economic Law Wang Qing, deputy director of the room, said.
Wang Qing introduced that the principle of “translation†is mainly manifested in: the payer of the original sewage charges as the taxpayer of the environmental protection tax; according to the current sewage charges, the environmental protection tax is set; according to the current sewage charges, To set the tax basis for environmental protection tax; set the tax standard for environmental protection tax based on the current sewage charges.
For example, the current national standards for the collection of sewage charges for air pollutants and water pollutants are not less than 1.2 yuan and 1.4 yuan per pollution equivalent; at the same time, local fees are encouraged to be raised, but there is no upper limit. In practice, seven places have raised the charging standard, and Beijing's adjusted charging standard is 8 to 9 times the minimum standard. The environmental protection tax law adds an upper limit on the basis of the lower limit stipulated by the current sewage charges, that is, it does not exceed ten times the minimum standard, which takes into account local needs and the statutory principle of taxation. Each province can choose the specific applicable tax amount of atmospheric pollutants and water pollutants within the above range.
The environmental protection tax law will charge some sewage charges as the lower limit of the environmental protection tax. The tax standard is 1.2-12 yuan per pollution equivalent of air pollutants; 1.4-14 yuan per pollution equivalent of water pollutants; 5 yuan to 1000 yuan per ton of solid wastes, of which 1000 yuan/ton of hazardous waste; industrial The noise is paid in excess of decibels and is paid from 350 yuan to 11,200 yuan per month.
What is the impact on the corporate burden when the environmental tax is levied? "In view of the current economic environment, the problem of the affordability of enterprises, in general, this system is a smooth transition. Enterprises can fulfill their environmental responsibility and reduce pollutant emissions to pay less taxes. In this sense, the burden of enterprises is appropriate. "Wang Jianfan thinks.
Environmental protection investment changes
The energy-saving and environmental protection expenditures arranged by the budget will continue to increase the current central and local 1:9 share of the sewage charges. A new change after the implementation of the environmental protection tax is to take into account the responsibility of the local government for major pollution control, and to mobilize local enthusiasm. The environmental protection tax is all used as local income, and the central government no longer participates in the division." Wang Jianfan revealed.
According to the provisions of the budget law, tax revenue should be included in the general public budget management, and should be used to ensure and improve people's livelihood, promote economic and social development, and maintain national security. Taking into account the connection with the budget law, after the implementation of the environmental protection tax, the financial department will make adjustments in accordance with relevant regulations.
"Although the environmental protection tax does not adopt a special-purpose method, it will not reduce the investment in pollution prevention and environmental protection." Wang Jianfan explained that the expenditure originally arranged by the sewage charges will be included in the financial budget at the same level, according to the intensity. The principle of reduction is fully guaranteed.
In fact, in recent years, central and local spending on environmental protection has far exceeded the fees charged. During the “Twelfth Five-Year Plan†period, the national general budget for energy conservation and environmental protection expenditure reached 1.76 trillion yuan, with emphasis on supporting water pollution control and prevention in the atmosphere, heavy metals and key river basins. Among them, the expenditure on energy conservation and environmental protection reached 481.4 billion yuan in 2015, while the national sewage charge was only 17.3 billion yuan. "In the future, in terms of energy-saving and environmental protection expenditures arranged by the budget, the investment will continue to increase," Wang Jianfan said. (Source: People's Daily)
Abstract Recently, the Standing Committee of the National People's Congress voted to pass the Environmental Protection Tax Law of the People's Republic of China, which will be implemented on January 1, 2018. The environmental protection tax has thus become China’s eighteenth tax. In response to hot issues related to environmental tax legislation, the reporter interviewed about...
Recently, the Standing Committee of the National People's Congress voted to pass the Environmental Protection Tax Law of the People's Republic of China, which will be implemented on January 1, 2018. The environmental protection tax has thus become China’s eighteenth tax. In response to hot issues related to environmental tax legislation, the reporter interviewed relevant departments and experts.