With the introduction of the point in January next year approaching, environmental tax levy has entered the countdown. Reporters recently learned from the industry, in order to protect the smooth introduction of this new tax, the current tax department is working closely with the environmental protection departments, in full swing to prepare for the preparatory work, including the transfer of sewage enterprise information, tax and information sharing platform for the development of collection and management system. Environmental Protection Law Implementation Regulations will also be reported to the State Council for consideration.
As China's first single-line tax law to promote the construction of ecological civilization, "Environmental Protection Tax Law" will be implemented on January 1, 2018, which also means that China's implementation of nearly 40 years of sewage charges system will withdraw from the stage of history. At the same time, in the tax collection and management, the environmental protection fee to the tax, the collection department from the environmental protection department to the tax authorities, environmental protection departments, will open the "enterprise declaration, tax collection, environmental monitoring, information sharing" tax collection and management model.
So how many people understand this tax? Environmental taxes mainly to whom the tax burden and how to calculate the manufacturing enterprises will be affected by how much?
Levy environmental tax, in the end to achieve how much tax revenue?
China Environmental Industry Promotion Association President Yang Chaofei has put forward the "sewage charges equivalent to the amount of environmental compensation, the amount of compensation and overweight compensation," and China's sewage charges have been in the amount of compensation phase.
In addition, the sewage charges in the country's charges are not high, the data show that from 2003 to 2015, the country's total collection of sewage charges 211.599 billion yuan. Among them, the collection of sewage in 2015 17.3 billion yuan, the number of households to pay 280,000. Among them, half of the national sewage charges from the chemical, oil, thermal power, steel, cement, the five major industries to pay.
Experts believe that the environmental tax to the sewage charges as the lower limit of tax, the intensity of substantial increase in collection, environmental tax revenue will be substantially increased. Data show that from 2003 to 2015, the country's total collection of sewage charges 211.599 billion yuan, of which the collection of sewage in 2015 17.3 billion yuan. According to the Central University of Finance and Economics estimates, after the introduction of environmental taxes, is expected to scale the annual environmental protection tax up to 50 billion yuan.
Who should pay taxes?
Environmental protection tax law is the overall idea of "fee" to "tax", that is, in accordance with the "tax burden translation" principle, to achieve the sewage tax system to the smooth transfer of environmental protection tax system. The law will "protect and improve the environment, reduce pollutant emissions, promote ecological civilization construction" written into the legislative purpose, a clear "direct discharge of taxable pollutants to the enterprises and institutions and other production operators" for taxpayers, to determine air pollution Substances, water pollutants, solid wastes and noise as taxable pollutants.
In the tax collection and management, the environmental protection fee to the tax, the collection department from the environmental protection department to the tax authorities, environmental protection departments to determine the "enterprise declaration, tax collection, environmental monitoring, information sharing," the tax collection and management model. At the same time, the environmental protection tax income as a local tax revenue, into the general public budget.
How much does it pay?
Taxable pollutants are determined according to the amount of pollutants equivalent to the amount of pollutants; solid wastes are determined according to the amount of solid waste; the noise is determined according to the national standard The number of decibels is determined.
The specific amount of the tax standard will be the current sewage charges as the environmental protection tax rate of the lower limit of the amount of air pollutants for the amount of each pollutant equivalent of 1.2 yuan -12 yuan; water pollutant tax rate of each pollution equivalent of 1.4 yuan -14 yuan; Solid waste according to different types, the tax amount of 5 yuan per ton yuan -1000 yuan; noise by exceeding the number of decibels, the tax amount of 350 yuan per month -11200 yuan.
According to professional analysis: the annual output value of 50 million yuan as the benchmark medium-sized manufacturing enterprises as an example:
The annual amount of air pollutants to be paid, the cumulative total of about 6-12 million;
Need to pay the amount of water pollutants, totaling about 8-15 million;
Need to pay sawdust, dust, chemical waste and other solid waste tax, totaling about 15-30 million;
And need to pay the amount of noise, accumulated about 5000-2 million per month.
In summary, the production of the annual environmental taxes, should be 30-70 million.
Chemical fiber weaving enterprises for the large tax, how much to pay?
According to the State Administration of Taxation forecast, according to the "second Five-Year" emission reduction requirements, based on the forecast of pollutant emissions in 2015 (due to data difficulties, the forecast results include only air pollutants and water pollutants, not including solid waste And noise), in accordance with the tax standard, assuming 100% levy, environmental tax revenue of 45.655 billion yuan.
In accordance with the breakdown of the industry to estimate, the air pollutants, the ferrous metal smelting and rolling processing industry, non-metallic mineral products industry, non-ferrous metal smelting and rolling processing industry, chemical, electric power production and supply industry, Tax, accounting for 88% of all air pollutant environmental tax revenue. Water pollution, chemical industry, paper, medicine, textile industry, ferrous metal smelting and rolling processing industry, agricultural and sideline food processing industry, fermentation and brewing, tanning and other eight industries to pay the environmental taxes, accounting for all water pollution 80% of income.
If the chemical fiber weaving factory in accordance with this projections, the cost of chemical fiber will also increase, the product wants to cut prices, it may be even more difficult!
"Green tax" countdown
