At the 25th meeting of the Standing Committee of the 12th National People's Congress, the "Environmental Protection Tax Law" was voted. As the first single taxation law to promote the construction of ecological civilization in China, the "Environmental Protection Tax Law" will come into effect on January 1, 2018.
The tax law sets different charging standards for different sources of pollution and different provinces. It is reported that after the introduction of the environmental protection tax, it is estimated that the annual scale of environmental tax collection can reach 50 billion yuan. So, how is your area charged?
Tax standard
Based on the current charges for sewage charges, set the standard for the amount of environmental protection tax.
The "People's Republic of China Environmental Protection Tax Law" will be officially implemented on January 1, 2018. The environmental tax law sets out the tax items and taxes for environmental taxes, and also specifies that the tax for atmospheric and water pollutants is determined by the provincial government and is reported to the provincial people's congress standing committee for decision.
Provincial sewage tax
According to statistics, the standing committees of Fujian, Guizhou and other provinces have passed the provincial tax plan. Zhejiang, Jiangxi, Jiangsu, and Guangdong provinces have announced plans for public opinions, and Guangxi, Sichuan, and other provinces have conducted research at the city or city level.
The original sewage charges in the provinces are subject to different standards, ranging from high to low. This time the “tax reforms†are different in provinces.
The original “distribution†of the sewage charges standard has led to the mainstream of environmental taxes, and some provinces have increased their standards. For example, the plans for Fujian and Zhejiang roughly translated the original sewage charges standards, and Guangdong and Guizhou comprehensively considered the province's environmental carrying capacity (planned) to raise the tax standard. Let's take a look at the specific situation:
1Nanjing is the most ruling gas and the sewage tax is 7 times that of the national standard
The applicable tax for air pollution environmental protection tax in Nanjing is 8.4 yuan per pollution equivalent, which is 7 times that of the national standard. The applicable tax for water pollutant environmental protection tax is 8.4 yuan per pollution equivalent, which is 6 times the national standard.
On the surface, Nanjing exerts the utmost pressure on the air pollution control. However, in fact, this time it is basically in line with the principle of “tax and fee translation†in Jiangsu Province.
2 Shandong's strength has been prepaid
On October 9, Shandong Province promulgated the "Decision on the specific taxable amount of water pollutants for taxable atmospheric pollutants in Shandong Province and the number of taxable pollutants items for the same environmental protection tax at the discharge outlet (draft consultation draft)" (hereinafter referred to as "the draft"). The "Viewpoint"), feedback deadline is November 9, 2017.
Among them, sulfur dioxide and nitrogen oxides impose an environmental tax of 6.0 yuan per pollution equivalent, which is far higher than the national minimum standard of 1.2 yuan. Other environmentally-friendly taxable pollutants are levied with an environmental tax of 1.2 yuan per pollution equivalent; and taxable water pollutants with a pollution tax of 1.4 yuan per pollution equivalent. The applicable tax amount also far exceeds the national standard.
3 Fujian Province
Each pollution equivalent of air pollutants in Fujian is 1.2 yuan; in water pollutants, the five heavy metals, chemical oxygen demand, and ammonia nitrogen are equivalent to 1.5 yuan per pollution, and other water pollutants are 1.4 yuan per pollution equivalent. Basically follow the "tax translation." (Voted by the Standing Committee of the Provincial People's Congress)
4 Guizhou Province
Each pollution equivalent of atmospheric pollutants in Guizhou is 2.4 yuan; the equivalent of water pollutants is 2.8 yuan per pollution. It is twice the standard for the current sewage charges in Guizhou. (Voted by the Standing Committee of the Provincial People's Congress)
5 Zhejiang Province
Zhejiang's air pollutants amount to 1.4 yuan per pollution equivalent, four types of heavy metal pollutants to 18 yuan per pollution equivalent, water pollutants to 1.4 yuan per pollution equivalent, and five types of heavy metal pollutants to 1.8 yuan per pollution equivalent. Basically follow the "tax translation." (Not yet voted by the Standing Committee of the Provincial People's Congress)
6 Jiangsu Province
The standards for the collection of major pollutants in air pollutants and water pollutants in Jiangsu are 4.8 yuan and 5.6 yuan per pollution equivalent respectively. Basically follow the "tax translation." (Not yet voted by the Standing Committee of the Provincial People's Congress)
7 Jiangxi Province
Each pollution equivalent of 1.2 yuan for atmospheric pollutants in Jiangxi; 1.4 yuan per pollution equivalent for taxable water pollutants. Follow the "tax translation" and be the minimum tax standard. (Not yet voted by the Standing Committee of the Provincial People's Congress)
8 Guangdong Province
Each pollution equivalent of 1.8 yuan for atmospheric pollutants in Guangdong; 2.8 yuan for each pollution equivalent of water pollutants. Compared with the current sewage charges, the standards have risen. (Not yet voted by the Standing Committee of the Provincial People's Congress)
Then, what is the saying about the environmental protection tax law?
Wang Jianfan, Director of the Department of Taxation, Ministry of Finance
Tax reform is based on the principle of "tax-negative translation"
An important principle in the formulation of the Environmental Protection Tax Law is to achieve a smooth transition of the charging and taxation system. Considering the current downward pressure on China's economy and the relatively difficult production and operation of enterprises, the tax reform will be implemented on the basis of the original levy charge collection system.
Implementing environmental protection fees and tax reform will help solve the problems of lack of enforcement rigidity and local government intervention in the sewage charges system; it will help raise the awareness and compliance of taxpayers in environmental protection and strengthen corporate responsibility for pollution reduction and emission reduction.
It is conducive to the construction of a green tax system that promotes the adjustment of economic structure and changes in the mode of development; it is conducive to regulating the government's allocation order, optimizing the structure of fiscal revenue, and strengthening budget constraints.
Wang Qing, deputy director of the Economic Law Office of the Legal Affairs Committee of the National People's Congress Standing Committee
Environmental taxes will all be local revenue
In terms of taxation basis, tax standards, etc., environmental taxes and the original sewage charges have achieved "flat rotation." Wang Qing introduced that, for example, air pollutants and water pollutants, the environmental tax law follows the current list of pollutant equivalent values, and according to the current method, the number of pollution equivalents equivalent to the amount of emissions is taken as the tax basis.
One of the principles followed in the formulation of the “Environmental Protection Tax Law†is the steady transfer of the sewage charge system to the environmental protection tax system, which is mainly manifested in the following four aspects.
First, the payer of sewage charges as the taxpayer for environmental protection tax. The second is to set up tax items based on the current sewage charges. The third is to set the basis for tax calculation based on the current bill of sewage charges. Fourth, based on the current charges for sewage charges, set the standard for the amount of tax.
Peking University Law School Professor Liu Jianwen
Green Development Calls for Green Tax System
Liu Jianwen believes that the levy step should adopt a step-by-step approach, but in the future, according to the new situation and new situation, the scope of the collection of environmental protection tax will be adjusted and refined, and the future taxation of carbon dioxide emissions and light pollution will not be excluded. Fully reflects its 'green tax system' function.
The introduction of an environmental protection tax is a practical implementation of the concept of green development established by the Fifth Plenary Session of the 18th CPC Central Committee to reduce pollutant emissions and promote ecological and environmental protection and ecological civilization construction. Liu Jianwen, a professor at the School of Law of Peking University, said that the introduction of the environmental tax law has further demonstrated the image of China as a responsible big country with an emphasis on environmental protection.
The tax law sets different charging standards for different sources of pollution and different provinces. It is reported that after the introduction of the environmental protection tax, it is estimated that the annual scale of environmental tax collection can reach 50 billion yuan. So, how is your area charged?
Tax standard
Based on the current charges for sewage charges, set the standard for the amount of environmental protection tax.
The "People's Republic of China Environmental Protection Tax Law" will be officially implemented on January 1, 2018. The environmental tax law sets out the tax items and taxes for environmental taxes, and also specifies that the tax for atmospheric and water pollutants is determined by the provincial government and is reported to the provincial people's congress standing committee for decision.
Provincial sewage tax
According to statistics, the standing committees of Fujian, Guizhou and other provinces have passed the provincial tax plan. Zhejiang, Jiangxi, Jiangsu, and Guangdong provinces have announced plans for public opinions, and Guangxi, Sichuan, and other provinces have conducted research at the city or city level.
The original sewage charges in the provinces are subject to different standards, ranging from high to low. This time the “tax reforms†are different in provinces.
The original “distribution†of the sewage charges standard has led to the mainstream of environmental taxes, and some provinces have increased their standards. For example, the plans for Fujian and Zhejiang roughly translated the original sewage charges standards, and Guangdong and Guizhou comprehensively considered the province's environmental carrying capacity (planned) to raise the tax standard. Let's take a look at the specific situation:
1Nanjing is the most ruling gas and the sewage tax is 7 times that of the national standard
The applicable tax for air pollution environmental protection tax in Nanjing is 8.4 yuan per pollution equivalent, which is 7 times that of the national standard. The applicable tax for water pollutant environmental protection tax is 8.4 yuan per pollution equivalent, which is 6 times the national standard.
On the surface, Nanjing exerts the utmost pressure on the air pollution control. However, in fact, this time it is basically in line with the principle of “tax and fee translation†in Jiangsu Province.
2 Shandong's strength has been prepaid
On October 9, Shandong Province promulgated the "Decision on the specific taxable amount of water pollutants for taxable atmospheric pollutants in Shandong Province and the number of taxable pollutants items for the same environmental protection tax at the discharge outlet (draft consultation draft)" (hereinafter referred to as "the draft"). The "Viewpoint"), feedback deadline is November 9, 2017.
Among them, sulfur dioxide and nitrogen oxides impose an environmental tax of 6.0 yuan per pollution equivalent, which is far higher than the national minimum standard of 1.2 yuan. Other environmentally-friendly taxable pollutants are levied with an environmental tax of 1.2 yuan per pollution equivalent; and taxable water pollutants with a pollution tax of 1.4 yuan per pollution equivalent. The applicable tax amount also far exceeds the national standard.
3 Fujian Province
Each pollution equivalent of air pollutants in Fujian is 1.2 yuan; in water pollutants, the five heavy metals, chemical oxygen demand, and ammonia nitrogen are equivalent to 1.5 yuan per pollution, and other water pollutants are 1.4 yuan per pollution equivalent. Basically follow the "tax translation." (Voted by the Standing Committee of the Provincial People's Congress)
4 Guizhou Province
Each pollution equivalent of atmospheric pollutants in Guizhou is 2.4 yuan; the equivalent of water pollutants is 2.8 yuan per pollution. It is twice the standard for the current sewage charges in Guizhou. (Voted by the Standing Committee of the Provincial People's Congress)
5 Zhejiang Province
Zhejiang's air pollutants amount to 1.4 yuan per pollution equivalent, four types of heavy metal pollutants to 18 yuan per pollution equivalent, water pollutants to 1.4 yuan per pollution equivalent, and five types of heavy metal pollutants to 1.8 yuan per pollution equivalent. Basically follow the "tax translation." (Not yet voted by the Standing Committee of the Provincial People's Congress)
6 Jiangsu Province
The standards for the collection of major pollutants in air pollutants and water pollutants in Jiangsu are 4.8 yuan and 5.6 yuan per pollution equivalent respectively. Basically follow the "tax translation." (Not yet voted by the Standing Committee of the Provincial People's Congress)
7 Jiangxi Province
Each pollution equivalent of 1.2 yuan for atmospheric pollutants in Jiangxi; 1.4 yuan per pollution equivalent for taxable water pollutants. Follow the "tax translation" and be the minimum tax standard. (Not yet voted by the Standing Committee of the Provincial People's Congress)
8 Guangdong Province
Each pollution equivalent of 1.8 yuan for atmospheric pollutants in Guangdong; 2.8 yuan for each pollution equivalent of water pollutants. Compared with the current sewage charges, the standards have risen. (Not yet voted by the Standing Committee of the Provincial People's Congress)
Then, what is the saying about the environmental protection tax law?
Wang Jianfan, Director of the Department of Taxation, Ministry of Finance
Tax reform is based on the principle of "tax-negative translation"
An important principle in the formulation of the Environmental Protection Tax Law is to achieve a smooth transition of the charging and taxation system. Considering the current downward pressure on China's economy and the relatively difficult production and operation of enterprises, the tax reform will be implemented on the basis of the original levy charge collection system.
Implementing environmental protection fees and tax reform will help solve the problems of lack of enforcement rigidity and local government intervention in the sewage charges system; it will help raise the awareness and compliance of taxpayers in environmental protection and strengthen corporate responsibility for pollution reduction and emission reduction.
It is conducive to the construction of a green tax system that promotes the adjustment of economic structure and changes in the mode of development; it is conducive to regulating the government's allocation order, optimizing the structure of fiscal revenue, and strengthening budget constraints.
Wang Qing, deputy director of the Economic Law Office of the Legal Affairs Committee of the National People's Congress Standing Committee
Environmental taxes will all be local revenue
In terms of taxation basis, tax standards, etc., environmental taxes and the original sewage charges have achieved "flat rotation." Wang Qing introduced that, for example, air pollutants and water pollutants, the environmental tax law follows the current list of pollutant equivalent values, and according to the current method, the number of pollution equivalents equivalent to the amount of emissions is taken as the tax basis.
One of the principles followed in the formulation of the “Environmental Protection Tax Law†is the steady transfer of the sewage charge system to the environmental protection tax system, which is mainly manifested in the following four aspects.
First, the payer of sewage charges as the taxpayer for environmental protection tax. The second is to set up tax items based on the current sewage charges. The third is to set the basis for tax calculation based on the current bill of sewage charges. Fourth, based on the current charges for sewage charges, set the standard for the amount of tax.
Peking University Law School Professor Liu Jianwen
Green Development Calls for Green Tax System
Liu Jianwen believes that the levy step should adopt a step-by-step approach, but in the future, according to the new situation and new situation, the scope of the collection of environmental protection tax will be adjusted and refined, and the future taxation of carbon dioxide emissions and light pollution will not be excluded. Fully reflects its 'green tax system' function.
The introduction of an environmental protection tax is a practical implementation of the concept of green development established by the Fifth Plenary Session of the 18th CPC Central Committee to reduce pollutant emissions and promote ecological and environmental protection and ecological civilization construction. Liu Jianwen, a professor at the School of Law of Peking University, said that the introduction of the environmental tax law has further demonstrated the image of China as a responsible big country with an emphasis on environmental protection.
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