Tax Reform: From 2018 onwards will introduce green taxes
The object and scope of taxation are basically the same as the current sewage charges.
On the 25th, the Twenty-fifth Session of the Standing Committee of the Twelfth National People’s Congress passed the “Environmental Protection Tax Law.” As the first single taxation law that promotes the construction of ecological civilization in China, the “Environmental Protection Tax Law” will come into effect on January 1, 2018.
According to the Environmental Protection Tax Law, enterprises and institutions and other producers and operators that directly emit taxable pollutants to the environment are taxpayers. The target of taxation is the four types of taxable pollutants of air pollutants, water pollutants, solid waste, and noise specified in the “Emission Tax Table for Environmental Protection Taxes” and “Terrestrial Pollutants and Equivalent Values” attached to the Environmental Protection Tax Law. .
In terms of tax basis, the amount of taxable pollutants shall be taken as the tax basis, in which air pollutants and water pollutants shall be determined in accordance with the equivalent number of pollutants equivalent to the amount of emissions; solid waste shall be determined in accordance with the amount of solid waste discharged; noise shall exceed national regulations. The standard decibel number is determined.
Specific to the tax amount standard, the current sewage charges will be taken as the lower limit of the environmental protection tax, and the air pollutant tax amount will be set at 1.2 Yuan-12 Yuan per pollution equivalent; the water pollutant tax amount will be 1.4 Yuan-14 Yuan per pollution equivalent. Solid waste according to different types, the tax amount of 5 yuan -1000 yuan per ton; noise in excess of decibels, the amount of tax is 350 yuan -11200 yuan per month.
In respect 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 model of “enterprise declaration, tax collection, environmental protection monitoring, and information sharing”. At the same time, environmental protection tax revenues are all used as local tax revenues and are included in the general public budget.
Wang Jianfan, director of the Taxation Division under the Ministry of Finance, pointed out at the National People’s Congress’s press conference on the 25th that an important principle in the formulation of the Environmental Protection Tax Law is to achieve a smooth transition of the toll collection and taxation system, and to set up tax items based on the current sewage charges. The current levy charge standard is the lower limit of the environmental tax tax. It is also necessary to give some local authorization requirements and determine the specific tax amount within the scope of authorization according to the needs of environmental governance. Overall, this system is a reversal.
The reporter learned that the introduction of environmental protection tax to adopt the tax reform method, the object and scope of taxation objects and scope of the current sewage charges are basically the same, are the air, water, solid and noise and other pollutants directly discharged to the environment . In the future, based on the new situation and new situation, the scope of the collection of environmental protection taxes can also be adjusted. The name of the environmental protection tax law is in line with the direction of the tax reform, which will allow room for the expansion of taxation scope in the future and the overall tax reform.
Wang Jianfan said that the “Environmental Protection Tax Law” has been implemented since January 1, 2018. The environmental protection tax is a new type of tax that covers a wide range of areas. The two sets of fees and taxation systems need to be converted. There are indeed many preliminary preparations for policy and taxation, including the drafting of regulations for the implementation of the tax law, detailed policies, and The collection and management measures shall be submitted to the State Council for approval according to the procedures. The matters decided by the authorizing place, including the determination of the specific applicable tax amount and the increase of the number of items of taxable pollutants at the same discharge outlet, shall be determined and submitted for approval by the provinces (autonomous regions and municipalities) in accordance with legal procedures.
Experts in the industry pointed out that the revenue of environmental protection tax is not large. The main purpose of tax reform is not to raise financial revenue but to use taxation leverage to guide pollutant discharge units to reduce pollutant emissions and create a favorable production and living environment for the people. As a major measure to promote the construction of ecological civilization in the financial and taxation fields, the introduction of environmental protection tax has further improved China’s “green taxation” system, and its environmental significance is far greater than the significance of fiscal revenue.
Post time: Mar-06-2018