On December 27, the State Council issued the "Notice on the Attribution of Environmental Protection Tax Revenue", which is called promoting the protection and improvement of the environment and increasing investment in environmental protection. The State Council has decided that the environmental protection tax will be used as local revenue.
The reporter learned from Zhengzhou Local Taxation Bureau that from January 1, 2018, Henan Province will levy a comprehensive environmental protection tax. As early as December 25, 2016, the Twenty-Fifth Meeting of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China passed the "Environmental Protection Law of the People's Republic of China", which stipulates that the environment will be formally expropriated from January 1, 2018. The protection tax, so not only Henan, all provinces across the country will issue all environmental protection taxes starting next month.
However, who needs to pay taxes? How should the tax calculation standards be formulated? In which cases can the tax be exempted? The reporter will unveil the veil for you one by one.
Individual residents are not taxpayers of environmental protection tax
In order to ensure the smooth transition of environmental protection "tax-to-tax" work, the determination of the scope of taxpayers of environmental protection tax and the "Environmental Discharge Enterprises and Institutions and Other Producers and Operators Should Pay Pollutant Discharge Fees" according to the Environmental Protection Law. The regulations are effectively linked. The "Environmental Protection Tax Law" stipulates that in the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China, enterprises, institutions and other manufacturers and operators that directly discharge taxable pollutants to the environment are taxpayers of environmental protection taxes. The above provisions for taxpayers exclude two situations in tax liability: one is that those who do not directly discharge taxable pollutants to the environment do not pay environmental protection taxes; the second is that individual residents are not taxpayers and do not need to pay the environment Protection tax.
No environmental protection tax in both cases
In order to reduce the direct discharge of pollutants to the environment, enterprises and units are encouraged to centrally treat sewage and domestic garbage. The tax law stipulates that there are no environmental protection taxes in two cases. The first is that enterprises and institutions and other production and operation operators submit legally established sewage and garbage to The environmental protection tax shall not be paid if the pollutants are discharged in a centralized place. Second, the enterprise shall not pay environmental protection tax if it stores or disposes of solid waste in facilities or places that meet national and local environmental protection standards. Except for the above two cases, all other discharges of pollutants are included in the scope of taxation and taxed in accordance with law.
At the same time, the tax law stipulates that: "If a place for centralized urban and rural sewage treatment and domestic waste centralized treatment is established in accordance with the law and discharges taxable pollutants into the environment in accordance with national and local regulations, environmental protection taxes shall be paid." Units and other production operators do not levy taxes on pollutants discharged to centralized treatment sites such as sewage and domestic garbage, but discharge taxable pollutants to the environment from industrial sewage centralized treatment sites and urban and rural sewage and domestic garbage centralized treatment sites exceed tax discharge pollution. Things are still taxed in full. Its policy objective is to protect the ecological environment with a strict legal system.
Five situations can be temporarily exempted from environmental protection tax
The "Environmental Protection Tax Law" stipulates five temporary tax exemption situations: First, to support agricultural development, taxable pollutants emitted by agricultural production are temporarily exempted from tax. However, given that large-scale farming has a large impact on the rural environment, it is necessary to distinguish between different situations for tax exemption, so it is not included in the scope of tax exemption. Secondly, considering the existing tax system, such as vehicle tax, consumption tax, and vehicle purchase tax, to regulate the production and use of motor vehicles, it has played a positive role in promoting energy conservation and emissions reduction. Therefore, the flow of motor vehicles, ships and aircraft Taxable pollutants discharged from pollution sources are temporarily exempted from taxation. Third, according to the relevant national regulations, pollutants discharged in the urban sewage centralized treatment and domestic garbage centralized treatment sites will be exempted from sewage charges. Taxable pollutants discharged up to the standard are temporarily exempted from tax. Fourth, in order to encourage comprehensive utilization of solid waste and reduce pollutant emissions, taxpayers are temporarily exempted from solid waste that meets the standards for comprehensive utilization. Fifth, other situations in which the State Council approved the temporary exemption of taxation.
What is the target of environmental protection tax collection?
Air pollutants, water pollutants, solid wastes, and noise are the most important pollutants affecting the environment. Generally, the four types of pollutants are taxed internationally. The current collection of sewage charges in China is also targeted at these four types of pollutants. Referring to international experience and linking with China's current sewage charge system, the taxation targets of environmental protection taxes are determined to be air pollutants, water pollutants, solid wastes and noise, and the specific taxable pollutants are based on the “Environmental Protection Item Tax Amount” attached to the tax law. The "Table" and "Table of Taxable Pollutants and Equivalent Values" shall be implemented.
According to the relevant laws and regulations of environmental protection, air pollutants refer to substances that affect the quality of the atmospheric environment, including sulfur dioxide, nitrogen oxides, and dust; water pollutants refer to substances that affect the quality of the water environment, including ammonia, nitrogen, Chemical oxygen demand, heavy metals, suspended solids, etc .; solid waste refers to solid waste and medical waste, including coal gangue, tailings, etc. produced during industrial production and operation activities; noise refers to industrial noise, which is used in industrial production activities Sounds generated by fixed equipment that exceed national environmental noise emission standards and interfere with the surrounding living environment.
What is the tax basis for air pollutants, water pollutants, solid waste, and noise?
The environmental protection tax is mainly levied based on the amount of pollutants discharged, but the measurement of the amount of pollutants discharged is relatively complicated. The measurement standards for air pollutants, water pollutants, solid waste, and noise are different. To this end, the taxation basis for tax pollutants corresponding to the tax law has been separately stipulated: (1) taxable air pollutants and water pollutants are determined according to the pollution equivalent equivalent of the pollutant discharge amount; (2) taxable solid wastes are determined according to the solid The amount of waste is determined; (3) The taxable noise is determined according to the number of decibels exceeding the national standard.
Pollution equivalent refers to a comprehensive index or unit of measure for measuring the environmental pollution of different pollutants according to the harmfulness of various pollutants or pollution discharge activities to the environment and the technical and economical treatment. Different pollutants of the same pollution equivalent have basically the same pollution degree. The pollution equivalent of taxable air pollutants and water pollutants is calculated by dividing the amount of pollutants discharged by the pollution equivalent value of the pollutant. The specific pollution equivalent value of each taxable air pollutant and water pollutant shall be implemented in accordance with the Taxable Pollutant and Equivalent Value Table attached to the tax law.
Discharge of solid waste refers to the quantity of solid waste stored or disposed of that does not meet national and local environmental protection standards, and does not include the quantity of solid wastes that are comprehensively used in compliance with national and local environmental protection standards. The noise is determined by the number of decibels. The number of decibels exceeding the national standard refers to the difference between the actual industrial noise and the national industrial noise emission standard limit.
Tip: What is an environmental protection tax?
The environmental protection tax is a comprehensive pollution tax that is based on the discharge of pollutants into taxes. It is a comprehensive pollution tax levied on the discharge of four types of pollutants: air pollutants, water pollutants, solid waste and noise pollution. The main difference is that the environmental protection tax increases the level of tax reduction and exemption for enterprises to reduce emissions, and after the fee is changed to tax, the environmental protection tax collection management procedure is standardized.