The Ministry of Finance, the State Administration of Taxation and the Ministry of Ecology and Environment jointly issued a notice on issues related to environmental protection taxes.
Provinces, autonomous regions, municipalities directly under the Central Government, cities with separate plans, national tax bureaus, local tax bureaus, and environmental protection bureaus (bureaus):
According to the provisions of the "Environmental Protection Tax Law of the People's Republic of China" and its implementing regulations, the relevant issues regarding the collection of environmental protection taxes are hereby notified as follows:
I. Monitoring and calculation of discharge of taxable air pollutants and water pollutants
When a taxpayer entrusts a monitoring agency to monitor the emissions of air pollutants and water pollutants from a tax, if there is multiple monitoring data for the same pollutant discharged from the same discharge port in a month, the taxable air pollutants are based on the average value of the monitoring data Calculate the discharge amount of taxable pollutants; calculate the discharge amount of taxable pollutants based on the weighted average of the monitoring data with flow as the weight. If there is no monitoring data for the current month within the monitoring time limit prescribed by the competent environmental protection department, the latest monitoring data can be used to calculate taxable pollutant discharges across months. For taxpayers included in the emission permit management industry, the monitoring and calculation methods of taxable pollutant emissions shall be implemented in accordance with the requirements of the emission permit management.
If there are no monitoring conditions due to many types of discharged pollutants, the taxpayer should follow the "Announcement on Issuing the Sewage Coefficient and Material Accounting Method for Calculating the Discharge of Pollutants" (formerly issued by the Ministry of Environmental Protection 2017 No. 81) Requires the calculation of taxable pollutant emissions. Among them, if the emission factor in the relevant industry's emission factor method is an interval value, the taxpayer will determine the specific applicable emission factor value based on the actual situation; the taxpayer included in the emission permit management industry will be determined in accordance with the provisions of the emission permit. If the Ministry of Ecology and Environment has not stipulated the application of the pollution factor and material accounting method, the taxpayer shall temporarily calculate the discharge amount of taxable pollutants by referring to the pollution factor, material accounting method and sampling measurement method when paying the sewage charges.
Calculation of pollution equivalents of taxable water pollutants
The pollution equivalent of taxable water pollutants is calculated by dividing the pollutant's discharge by the pollutant's equivalent pollution value. Among them, the pollution equivalent number of chromaticity is calculated by multiplying the sewage discharge amount by a multiple of the chromaticity exceeding the standard and then dividing by the applicable pollution equivalent value. The number of pollution equivalents of water pollutants in the livestock and poultry breeding industry is calculated by dividing the monthly average inventory of the livestock and poultry breeding farm by the applicable pollution equivalent value. The average monthly inventory of livestock and poultry farms is calculated based on the average of the inventory at the beginning of the month and the inventory at the end of the month.
3. Calculation of taxable solid waste discharge and tax declaration
The discharge amount of taxable solid waste is the balance of current taxable solid waste production minus current taxable solid waste storage, disposal and comprehensive utilization. The taxpayer shall accurately measure the storage, disposal and comprehensive utilization of taxable solid waste. If it is not accurately measured, it shall not be subtracted from the amount of taxable solid waste generated. Where a taxpayer transfers taxable solid waste to other units and individuals for storage, disposal, or comprehensive utilization in accordance with the law, the amount of solid waste transferred shall be included in the current amount of storage, disposal, or comprehensive utilization of taxable solid waste; The amount of taxable solid waste transferred is not included in the current amount of taxable solid waste generated. Where a taxpayer conducts comprehensive utilization of tax solid waste, it shall comply with the industrial solid waste comprehensive evaluation and management regulations formulated by the Ministry of Industry and Information Technology.
When a taxpayer declares tax payment, he shall report to the taxation authority the amount of solid waste produced, stored, disposed of, and comprehensively utilized. At the same time, he shall submit tax information that can prove the flow and quantity of solid waste, including the solid waste disposal and utilization commission Contracts, entrusted party qualification certificates, solid waste transfer documents, copies of hazardous waste management ledger, etc. If the relevant tax information has been collected in the basic information collection form of environmental protection tax and has not changed, the taxpayer will no longer submit it. Taxpayers should refer to the management requirements of hazardous waste ledger to establish other taxable solid waste ledger, truthfully record the type, quantity and flow of solid waste generated, as well as storage, disposal, comprehensive utilization, receipt and transfer of information, etc. The solid waste management ledger and related information are kept for future reference.
Fourth, the calculation of taxable noise taxable issues
The taxable amount of taxable noise is the specific applicable tax amount corresponding to the national standard decibels. The noise decibel is not an integer value, and it is rounded up and down. If there are multiple monitoring data exceeding the standard in the same monitoring point of a unit, the taxable amount shall be calculated at the highest sound level exceeding the standard. If the sound source exceeds the accumulated daytime standard for less than 15 days or the accumulated nighttime standard exceeds 15 nights within one month, the taxable amount shall be reduced by half.
Ministry of Finance, State Administration of Taxation, Ministry of Ecology and Environment
March 30, 2018