How to deal with the environmental tax approaching plastic factory step by step

The environmental protection tax has been highly expected since its promulgation last year. In order to cooperate with the smooth implementation of the environmental protection tax law, the Ministry of Finance, the State Administration of Taxation, and the Ministry of Environmental Protection jointly issued the "Regulations on the Implementation of the the People's Republic of China Environmental Protection Tax Law (Draft for Comment)."

The Environmental Protection Tax Law will come into effect on January 1, 2018.

The environmental protection tax law will come into effect on January 1, 2018. From the date of implementation of the law, environmental protection tax will be levied in accordance with the law, and sewage charges will no longer be levied.

Environmental Protection Situation and Tax System Greening to Promote Tax Reform

China's sewage charges to environmental protection tax (pollution emission tax) has gone through four stages, the polluter pays principle establishment stage, the pilot-system establishment and improvement stage, the adjustment of the charging standard stage, the environmental protection tax proposed research-legislation stage (the specific process is shown in the figure). Six months after the passage of the Environmental Protection tax Law (June 26), the public was able to formally participate in suggestions and suggestions, and the Ministry of Finance, the State Administration of Taxation and the Ministry of Environmental Protection issued the regulations on the implementation of the the People's Republic of China Environmental Protection tax Law (draft for soliciting opinions).

Who should pay the tax?

The general idea of the environmental protection tax law is to change from "fee" to "tax", that is, to realize the smooth transfer of sewage charge system to environmental protection tax system according to the principle of "tax burden translation. The law includes "protecting and improving the environment, reducing pollutant emissions, and promoting the construction of ecological civilization" into the legislative purpose, clarifying that "enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment" are taxpayers, and determine air pollutants, Water pollutants, solid waste and noise are taxable pollutants.

In terms of tax collection and management, after the environmental protection fee was changed to tax, the collection department was changed from the environmental protection department to the tax authority, and the environmental protection department cooperated to determine the tax collection and management model of "enterprise declaration, tax collection, environmental protection monitoring, and information sharing. At the same time, all environmental protection tax revenues are included in the general public budget as local tax revenues.

How much should I pay?

The tax range for air pollutants is 1.2 yuan -12 yuan per pollution equivalent. The tax range for water pollutants is 1.4 yuan -14 yuan per pollution equivalent. According to different types of solid waste, the tax amount is 5 yuan -1000 yuan per ton. According to the number of decibels exceeding the standard for noise, the tax amount is 350 yuan -11200 yuan per month.

The chemical industry is a large tax holder, how much do you have to pay?

According to the forecast of the State Administration of Taxation, according to the emission reduction requirements of the 12th Five-Year Plan, on the basis of the forecast of pollutant emissions in 2015 (due to difficulties in obtaining data, the forecast results only include air pollutants and water pollutants, excluding solid waste and noise), according to the tax standard, assuming a 100 collection rate, the environmental protection tax revenue is 45.655 billion yuan.

According to the industry segmentation, it is estimated that among the air pollutants, the environmental protection tax paid by five industries, including ferrous metal smelting and rolling processing industry, non-metallic mineral products industry, non-ferrous metal smelting and rolling processing industry, chemical industry, electric power and heat production and supply industry, accounts for 88% of the total air pollutant environmental protection tax revenue. Among the water pollutants, the environmental protection taxes paid by eight industries, including chemical industry, papermaking, medicine, textile industry, ferrous metal smelting and rolling processing industry, agricultural and sideline food processing industry, fermentation and brewing, and tanning, account for 80% of the total environmental protection tax revenue of water pollutants.

How to cut taxes?

The draft also stipulates five tax exemptions, including: pollutants discharged from agricultural production (except large-scale aquaculture); pollutants discharged from motor vehicles, ships, and aircraft; pollutants discharged to centralized urban sewage treatment and domestic garbage treatment sites; Solid waste emissions that meet the standards for comprehensive utilization; other circumstances.

At the same time, in order to encourage enterprises to reduce pollutant emissions through the use of advanced technology, the draft also stipulates: "if the concentration of taxable air pollutants and water pollutants discharged by taxpayers is lower than 50% of the national or local pollutant discharge standards, the environmental protection tax will be halved."