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    Home > News

    The environmental protection tax was formally implemented on January 1, 2018.

    Source: Author: Time: 2018-01-04 Views: Times

    Introduction

    将于2018年1月1日起施行40 years of development, 6 years of legislation, two reviews, the "Environmental Protection Law of the People's Republic of China" will be implemented from January 1, 2018 . For enterprises, the calculation of environmental tax is in front of them. How to solve the problem?

    ■ Atmospheric pollutants: Note: 0.95, 0.87, 16.7, and 10.75 are the pollution equivalent values of the corresponding pollutants (unit: kg).

    The taxable amount of air pollutants, water pollutants and solid wastes = pollution equivalent number X applicable tax amount

    Pollution equivalents of taxable air pollutants and water pollutants = emissions of this pollutant / pollution equivalent value of this pollutant

    Pollution equivalent of taxable solid waste = generated-comprehensive utilization (exempted)-storage and disposal (does not directly discharge pollutants to the environment)

    The decibels of taxable air pollutants, water pollutants, solid waste emissions, and noise are calculated in the following method and order:

    a. Taxpayers who install and use automatic pollutant monitoring equipment that complies with national regulations and monitoring specifications shall be calculated based on the automatic pollutant monitoring data;

    b. If the taxpayer has not installed and used the automatic pollutant monitoring equipment, it shall be calculated in accordance with the monitoring data issued by the monitoring agency in compliance with the relevant national regulations and monitoring specifications;

    c. If there are no monitoring conditions due to many types of discharged pollutants, etc., the calculation shall be based on the discharge coefficient and material balance method specified by the environmental protection department of the State Council;

    d. If the calculation cannot be performed in accordance with the methods specified in items 1 to 3 of this article, the calculation shall be verified in accordance with the sampling and measurement method prescribed by the environmental protection department of the people's government of the province, autonomous region, or municipality directly under the Central Government.

    For each taxable air pollutant with or without a drain, environmental protection taxes are levied on the first three pollutants. Sort according to the pollution equivalent number.

    The taxable water pollutants at each discharge port shall be distinguished from the first type of water pollutants and other types of water pollutants in accordance with the pollution equivalents in accordance with the "Taxable Pollutants and Equivalent Values Table" attached to this law. In order, environmental protection taxes are levied on the first five types of water pollutants according to the first five items, and environmental protection taxes are levied on the other three types of water pollutants according to the first three items. (The people's governments of provinces, autonomous regions, and municipalities directly under the Central Government may increase the number of taxable pollutant items that are subject to environmental protection tax at the same discharge port according to the special needs of pollutant emission reduction in the region. For the record of the Standing Committee of the Congress and the State Council.)

    An enterprise directly emitted 10 kg each of sulfur dioxide and fluoride, and 100 kg each of carbon monoxide and hydrogen chloride to the atmosphere in August. Assuming that the pollution equivalent tax amount of air pollutants is calculated according to the minimum standard of 1.2 yuan in the Environmental Protection Tax Item Tax Table, this company has only One discharge port, which calculates the environmental protection tax payable by enterprises for atmospheric pollutants in August.

    The first step is to calculate the pollution equivalent of each pollutant.

    Sulfur dioxide: 10 / 0.95 = 10.53

    Fluoride: 10 / 0.87 = 11.49

    Carbon monoxide: 100 / 16.7 = 5.99

    Hydrogen chloride: 100 / 10.75 = 9.3

    The second step is to sort the pollution equivalents of pollutants (the taxable air pollutants for each discharge port or no discharge port, the environmental protection tax is levied on the first three pollutants)

    Fluoride (11.49)> Sulfur dioxide (10.53)> Hydrogen chloride (9.3)> Carbon monoxide (5.99)

    Select the first three pollutants

    The third step is to calculate the taxable amount

    Fluoride: 11.49 1.2 = 13.79 (yuan)

    Sulfur dioxide: 10.53 1.2 = 12.63 (yuan)

    Hydrogen chloride: 9.3 1.2 = 11.16 (yuan)

    ■ Water pollution problem: Note: 0.0005, 0.005, 0.04, 0.02, 0.025, 0.02 are the pollution equivalent values (unit: kg) of the corresponding pollutants.

    An enterprise directly discharged 10 kg of total mercury, total cadmium, total chromium, total arsenic, total lead, and total silver into the water body in August. Discharge 10 kg each of Type II water pollutant suspended solids (SS), total organic carbon (TOC), volatile phenol, and ammonia nitrogen. It is assumed that the pollution equivalent tax of water pollutants is calculated according to the minimum standard of 1.4 yuan in the “Environmental Protection Tax Tax Schedule”, and the environmental protection tax payable by enterprises for water pollutants in August is calculated.

    The first step is to calculate the pollution equivalent number of the first type of water pollutant

    Total mercury: 10 / 0.0005 = 20000

    Total cadmium: 10 / 0.005 = 2000

    Total chromium: 10 / 0.04 = 250

    Total arsenic: 10 / 0.02 = 500

    Total lead: 10 / 0.025 = 400

    Total silver: 10 / 0.02 = 500

    The second step is to sort the pollution equivalents of the first type of water pollutants (the taxable water pollutants of each discharge port are sorted according to the pollution equivalents, and the environmental protection of the first type of water pollutants is collected according to the first five tax)

    Total mercury (20000) > Total cadmium (2000) > Total arsenic (500) = total silver (500) > total lead (400) > total chromium (250)

    Select the top five pollutants

    The third step is to calculate the tax liability of the first type of water pollutant

    Total mercury: 20000 1.4 = 28000 (yuan)

    Total cadmium: 2000 1.4 = 2800 (yuan)

    Total arsenic: 500 1.4 = 700 (yuan)

    Total silver: 500 1.4 = 700 (yuan)

    Total lead: 400 1.4 = 560 (yuan)

    The fourth step is to calculate the pollution equivalent number of the second type of water pollutant

    Suspended matter (SS): 10/4 = 2.5

    Total organic carbon (TOC): 10 / 0.49 = 20.41 (In the "Table of Taxable Pollutants and Equivalent Values", only one item is collected for chemical oxygen demand, biochemical oxygen demand, and total organic carbon in the same outlet. Charged according to the item with the highest pollution equivalent among the three)

    Volatile phenol: 10 / 0.08 = 125

    Ammonia nitrogen: 10 / 0.8 = 12.5

    The fifth step is to sort the pollution equivalent of the second type of water pollutants (the taxable water pollutants of each discharge port are sorted according to the pollution equivalent number, and the environmental protection tax is levied on the other three types of water pollutants according to the first three items .)

    Volatile phenol (125)> total organic carbon (20.41)> ammonia nitrogen (12.5)> suspended matter (2.5)

    Step 6. Calculate the taxable amount of the second type of water pollutant

    Volatile phenol: 125 1.4 = 175 (yuan)

    Total organic carbon: 20.41 1.4 = 28.57 (yuan)

    Ammonia nitrogen: 12.5 1.4 = 17.5 (yuan)

    ■ Solid waste issues: Note: 4, 0.49, 0.08, and 0.8 are the pollution equivalent values of the corresponding pollutants (unit: kg).

    Assume that an enterprise produces 1,000 tons of tailings in August, of which 300 tons of tailings are comprehensively used (in compliance with national and local environmental protection standards), and 200 tons are stored in facilities that meet national and local environmental protection standards. The environmental protection tax payable by the mine.

    (1000-300-200) 15 = 7500 (yuan)

    [Standards of environmental protection taxes in various regions] Please refer to the calculation.

    province

    Standards for the taxable amount of air pollutants and water pollutants in various places

    Unit: Yuan / pollution equivalent

    atmospheric pollutant

    Water pollutant

    Beijing

    12 yuan

    14 yuan

    Shanghai

    6.65元/污染当量、7.6元/污染当量;其他大气污染物的税额标准为1.2元/污染当量。 2018: The tax standards for sulfur dioxide and nitrogen oxides are respectively 6.65 yuan / pollution equivalent and 7.6 yuan / pollution equivalent; the tax standards for other air pollutants are 1.2 yuan / pollution equivalent.

    From January 1, 2019, the tax standards for sulfur dioxide and nitrogen oxides were adjusted to 7.6 yuan / pollution equivalent and 8.55 yuan / pollution equivalent, respectively.

    5元/污染当量,氨氮税额标准为4.8元/污染当量,第一类水污染物税额标准为1.4元/污染当量;其他类水污染物税额标准为1.4元/污染当量。 The chemical oxygen demand tax standard for 2018 is 5 yuan / pollution equivalent, the ammonia nitrogen tax standard is 4.8 yuan / pollution equivalent, the first category of water pollutant tax is 1.4 yuan / pollution equivalent; the other type of water pollutant tax is 1.4 yuan / Pollution equivalent.

    Tianjin

    (1) The applicable tax for sulfur dioxide is 6 yuan per pollution equivalent;

    (2) The applicable amount of nitrogen oxides is 8 yuan per pollution equivalent;

    (3) The applicable tax amount for smoke and dust is 6 yuan per pollution equivalent;

    (4) The applicable tax for general dust is 6 yuan per pollution equivalent;

    (5) The applicable tax amount for other taxable air pollutants is 1.2 yuan per pollution equivalent.

    (1) The applicable amount of chemical oxygen demand is 7.5 yuan per pollution equivalent;

    (2) The applicable amount of ammonia nitrogen is 7.5 yuan per pollution equivalent;

    (3) The applicable tax amount for other taxable water pollutants is 1.4 yuan per pollution equivalent.

    Hebei

    First gear: 9.6 yuan,

    Second gear: 6 yuan,

    Third gear: 4.8 yuan,

    First gear: 11.2 yuan.

    Second gear: 7 yuan.

    Third gear: 5.6 yuan

    Henan

    4.8 yuan

    5.6 yuan

    Shandong

    6元,是国标下限值的5倍! Each pollution equivalent of sulfur dioxide and nitrogen oxides is 6 yuan, which is 5 times the national standard lower limit! The chemical oxygen demand, ammonia nitrogen and "5 major heavy metals" emitted by conventional emission sources increased from RMB 1.4 to RMB 3 per pollution equivalent of other air pollutants

    Water pollutants (other pollutants) increased from 0.9 yuan to 1.4 yuan

    Shanxi

    1.8 yuan

    2.1 yuan

    Anhui

    Regulations on Environmental Protection of Anhui Province promulgated on December 9

    Jiangsu

    4.8 yuan

    5.6 yuan

    Zhejiang

    1.4元,四类重金属污染物为每污染当量1.8元 1.4 yuan per pollution equivalent for air pollutants , and 1.8 yuan per pollution equivalent for four types of heavy metal pollutants

    1.4元,五类重金属污染物每污染当量1.8元 RMB 1.4 per pollution equivalent for water pollutants and RMB 1.8 per pollution equivalent for five heavy metal pollutants

    Guangdong

    1.8 yuan

    2.8 yuan

    Fujian

    1.2元 RMB 1.2 per pollution equivalent of air pollutants

    1.5元,其他水污染物每污染当量1.4元。 Five heavy metals, chemical oxygen demand and ammonia nitrogen cost 1.5 yuan per pollution equivalent , and other water pollutants cost 1.4 yuan per pollution equivalent.

    Guangxi

    1.8 yuan

    2.8 yuan

    Guizhou

    2.4元 RMB 2.4 per pollution equivalent of air pollutants

    2.8元 2.8 yuan per pollution equivalent for water pollutants

    Hainan

    2.4 yuan

    2.8 yuan per pollution equivalent for water pollutants

    Hubei

    The tax for sulfur dioxide and nitrogen oxides in the exhaust gas is 2.4 yuan per pollution equivalent; the tax for the remaining air pollutants is 1.2 yuan per pollution equivalent

    The tax for chemical oxygen demand, ammonia nitrogen, total phosphorus and five major heavy metals (lead, mercury, chromium, cadmium, arsenic) in wastewater is 2.8 yuan per pollution equivalent; the tax for the remaining water pollutants is 1.4 per pollution equivalent yuan.

    Hunan

    2.4 yuan

    3 yuan

    Jiangxi

    1.2 yuan

    1.4 yuan

    Yunnan

    1.2 yuan

    1.4 yuan

    Chongqing

    3.5 yuan

    3 yuan

    Sichuan Province

    3.9 yuan

    2.8 yuan

    Liaoning Province

    1.2 yuan

    1.4 yuan

    Jilin Province

    1.2 yuan

    1.4 yuan

    Heilongjiang

    Heilongjiang Local Taxation Bureau and Heilongjiang Provincial Environmental Protection Department sign the Memorandum of Cooperation on the Collection and Management of Environmental Protection Tax

    Gansu

    1.2 yuan

    1.4 yuan

    Ningxia

    1.2 yuan

    1.4 yuan

    Qinghai Province

    1.2 yuan

    1.4 yuan

    Shaanxi Province

    1.2 yuan

    1.4 yuan

    Xinjiang

    1.2 yuan

    1.4 yuan

    Inner Mongolia

    Resolution of the Standing Committee of the People's Congress of Inner Mongolia Autonomous Region on approving the recommendations of the People's Government of Inner Mongolia Autonomous Region on the specific applicable tax amount of the environmentally-friendly tax on taxable air pollutants and water pollutants in our region

    Tibet

    Launch collection plan

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