After the hottest and strictest environmental prot

After the strictest environmental protection supervision, the environmental protection tax of many provinces will be implemented.

the environmental protection tax law approved by the Standing Committee of the National People's Congress at the end of 2016 will be officially implemented on January 1, 2018. The environmental protection tax law lists the tax items and tax amount of environmental protection tax, and also makes it clear that the tax amount of air and water pollutants is determined by the provincial government and reported to the Standing Committee of the provincial people's Congress for decision

according to incomplete statistics in the 21st Century Business Herald, the standing committees of Fujian, Guizhou and other provinces' people's congresses have passed the provincial tax plan, Zhejiang, Jiangxi, Jiangsu, Guangdong and other provinces have announced the consultation plan, and Guangxi, Sichuan and other provinces have conducted research on the plan at the level of local governments or enterprises

different standards, high and low, are applicable to the original pollution discharge fees in all provinces, and the ideas of "changing fees into taxes" are also different in all provinces this time. Many provinces have "shifted" the original standard of sewage charges to environmental protection tax, while some provinces have raised the standard. For example, the plans of Fujian, Jiangsu and Zhejiang have roughly shifted the original pollution discharge fee standard, and Guangdong and Guizhou have comprehensively considered the environmental carrying capacity of the province (to be) to improve the tax standard

multi department collaboration and active preparation

it is less than 3 months before the official collection of environmental protection tax. At present, the Ministry of finance, the State Administration of Taxation and the Ministry of environmental protection are conducting a thorough investigation of tax sources, strengthening the investigation of enterprises, and making preparations for the smooth collection of environmental protection tax due to wear and fatigue

on December 25th, 2016, the 25th meeting of the Standing Committee of the 12th National People's Congress passed the environmental protection tax law of the people's Republic of China, which will be officially implemented on January 1st, 2018

on June 26, 2017, the Ministry of finance, the State Administration of Taxation and the Ministry of environmental protection jointly issued the regulations on the implementation of the environmental protection tax law of the people's Republic of China (Draft for comments), clarifying some of the contents involved in the environmental protection tax law and soliciting public comments

at the end of June 2017, the State Administration of Taxation and the Ministry of environmental protection signed the memorandum on the cooperation mechanism of environmental protection tax collection and management, establishing a collection and management cooperation mechanism at the level of ministries and bureaus, which set an example for all regions to strengthen departmental cooperation

in August 2017, the three departments jointly deployed to make preparations for the implementation of the environmental protection tax law in an all-round way, requiring all regions to establish a multi department cooperation mechanism under the leadership of the local people's government, determine the specific applicable tax amount of taxable air pollutants and water pollutants in the region, find out the base number of tax sources, hand over archives in time, and pay close attention to the establishment of a basic tax source database

before the National Day holiday, Beijing Local Taxation Bureau verified and investigated the information of 6395 payers of enterprises involved in paying sewage charges one by one. Chongqing Local Taxation Bureau and Chongqing Environmental Protection Bureau signed the memorandum on the cooperation mechanism of environmental protection tax collection and management

the person in charge of the regulation department of the Ministry of Environmental Protection said that changing the pollution discharge fee to the environmental protection tax is conducive to improving the rigidity of law enforcement, reducing local government intervention and internalizing environmental costs. The environmental protection tax is levied according to the amount of emissions, with more emissions and more payments, less emissions and less payments, which is conducive to promoting enterprises to improve the level of environmental protection and reduce pollutant emissions

the environmental protection tax adopts the collection and management mode of "enterprise declaration, tax collection, environmental protection cooperation, and trust. The main revisions of this new regulation include: 1. Add two new monomers that can be used to manufacture food contact materials; 2. Specify the specific migration limit of dicyandiamide monomer as 60mg/kg; 3. Share the limited interest of the original material 1,3-phenyldimethylamine". The enterprises actively declare the emission amount to the tax department, and the tax department verifies and collects it, If there is any doubt, it can be rechecked to the environmental protection department

a relevant person in charge of the tax administration department of the local department of Finance told the 21st Century Business Herald that the original collection of sewage charges was arbitrary. After the "fee to tax" was changed, in addition to complying with the environmental protection tax law, we should also comply with the tax administration law, which may involve late fees, penalties, etc., and the rigidity of law enforcement will be strengthened. The pollution discharge fee was originally collected by the environmental protection department and will be collected by the tax department in the future. This requires the two departments to cooperate with each other and give full play to their respective advantages. The responsibility of monitoring and verification lies with the environmental protection department. The tax department is responsible for standardizing the collection of control modes, which can automatically and smoothly switch taxes without impact, and the standardization of environmental protection tax will be improved

however, some grassroots local tax officials told the 21st Century Business Herald that the environmental protection tax itself is complex, and some links are difficult to identify

qiaobaoyun, a professor at the Central University of Finance and economics, told the 21st Century Business Herald that the government charges will be collected by a unified department, which can form a fashionable and high-performance door handle and door pedal, reducing the vehicle weight into a scale effect; It is also a good attempt for the provincial government to determine the tax amount of some tax purposes of environmental protection tax. However, at the level of environmental protection tax collection, departments need to share information and form an incentive compatible mechanism, which tests the governance ability of local governments

local taxes have been introduced in succession.

official data show that from 2003 to 2015, a total of 211.699 billion yuan of sewage charges were collected nationwide, and more than 5 million enterprises, institutions and individual industrial and commercial households paid sewage charges. In 2015, 17.3 billion yuan of sewage charges were collected, and 280000 households paid

in August 2016, the environmental protection tax law (Draft) explained the overall consideration of legislation when it was reviewed by the Standing Committee of the National People's Congress. Following the principle of "shifting the tax burden", it also pointed out that we should focus on solving key problems, such as considering the large differences among regions, allowing local governments to raise the applicable tax amount of taxable pollutants within the specified tax standard

according to the table of environmental protection tax items and taxes attached to the environmental protection tax law, the applicable tax for air pollutants is 1.2 to 12 yuan per pollution equivalent, and the applicable tax for water pollutants is 1.4 to 14 yuan per pollution equivalent

in September 2014, the national development and Reform Commission and other departments adjusted the emission fee collection standard, requiring all provinces to adjust the emission fee standard of air and water pollutants to no less than 1.2 yuan and 1.4 yuan per pollution equivalent before the end of June 2015 - this standard is the lower limit of environmental protection tax

however, the current provincial sewage charge standards vary greatly. In seven provinces and municipalities directly under the central government, the adjusted charging standard is higher than the low standard specified in the notice. For example, the adjusted charging standard in Beijing is times the national minimum standard, times in Tianjin and times in Shanghai 5 times, times in Jiangsu and times in Hebei, and the charge standard of air pollutants in Shandong is adjusted to 2. 5% of the low standard Times, Hubei times

provinces also have different considerations in determining the amount of environmental protection tax applicable to air and water pollutants in the future

on September 29, the Standing Committee of Fujian Provincial People's Congress approved the plan for the applicable tax amount and the number of taxable pollutants in Fujian Province, which generally followed the "tax burden shift", and some standards were improved. For example, the applicable tax for air pollutants in Fujian Province is 1.2 yuan per pollution equivalent; Among water pollutants, the applicable tax for five heavy metals (total mercury, total cadmium, total chromium, total arsenic, total lead), chemical oxygen demand and ammonia nitrogen is 1.5 yuan per pollution equivalent, and 1.4 yuan per pollution equivalent for other water pollutants

in 2016, Guizhou Province collected 446million yuan of sewage charges, far less than the environmental protection expenditure of 8.534 billion yuan that year. The Guizhou plan points out that Guizhou currently implements the minimum standard stipulated by the state, and is still at the middle and lower level of the country after rising, which is close to the surrounding provinces. To a certain extent, it can avoid the negative effect of "industry and pollution transfer" caused by the large tax difference with the surrounding provinces

from the perspective of the provinces that have announced the plan (which have not yet been voted by the Standing Committee of the provincial people's Congress), they also roughly follow these two paths: either shift or rise

for example, Zhejiang and Jiangsu generally follow the "fee tax translation". For example, the applicable tax for air pollutants in Zhejiang is 1.4 yuan per pollution equivalent, and the applicable tax for four types of heavy metal pollutants is 18 yuan per pollution equivalent; The applicable tax for water pollution is 1.4 yuan per pollution equivalent, and the applicable tax for five categories of heavy metal pollutants is 1.8 yuan per pollution equivalent. The main pollutants in Jiangsu's air pollutants and water pollutants are charged at 4.8 yuan and 5.6 yuan per pollution equivalent, respectively

the Guangdong plan has risen. On September 30, the draft decision on the applicable tax amount of environmental protection tax for air and water pollutants in Guangdong Province (Draft) was solicited for comments, and it was proposed that each pollution equivalent of air pollutants in Guangdong Province would be 1.8 yuan; Water pollutants are 2.8 yuan per pollution equivalent

Zhang Bin, director of the tax research center of the Institute of financial strategy, Academy of Social Sciences, told the 21st Century Business Herald that the standard of tax collection and management of environmental protection tax should be higher. In the current economic situation, we should not only give full play to environmental protection tax to control pollution and promote enterprises to adopt more energy-saving and environmental protection technologies and equipment, but also take into account the affordability of enterprises. The reform needs to master the rhythm and balance various factors