Environmental protection tax has entered a substantive stage, and many provinces have clearly defined the applicable tax amount

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Since the end of September , many provinces have also entered the final stage of preparation for the official introduction of environmental taxes.

Environmental taxes next year from 1 January 1 officially levy in less than 3 months.

Environmental taxes next year from 1 January 1 officially levy in less than 3 months.

At about the same time, since the end of September , many provinces have also entered the final stage of preparation for the official introduction of environmental taxes.

At about the same time, since the end of September , many provinces have also entered the final stage of preparation for the official introduction of environmental taxes.

What impact will the "fee change to tax" have on related companies? The relevant person in charge of the Ministry of Finance has said that the burden on enterprises is expected to remain basically stable, but the specific extent of the impact still needs to wait for the introduction of environmental tax collection regulations to be judged, and enterprises are also actively watching and calculating.

What impact will the "fee change to tax" have on related companies? The relevant person in charge of the Ministry of Finance has said that the burden on enterprises is expected to remain basically stable, but the specific extent of the impact still needs to wait for the introduction of environmental tax collection regulations to be judged, and enterprises are also actively watching and calculating.

Environmental protection departments in many places handed over pollution information

Environmental protection departments in many places handed over pollution informationEnvironmental protection departments in many places handed over pollution information

According to statistics, from 2003 to 2015 , a total of 21.

According to statistics, from 2003 to 2015 , a total of 21.

2016 year-end, the Standing Committee of 12th National People's Congress 25th Meeting of the "People's Republic of China Environmental Protection Tax", this law will be 2018 Nian 1 Yue 1 formal implementation date, China's implementation of the "legal tax "The first tax law after the principles.

2016 year-end, the Standing Committee of 12th National People's Congress 25th Meeting of the "People's Republic of China Environmental Protection Tax", this law will be 2018 Nian 1 Yue 1 formal implementation date, China's implementation of the "legal tax "The first tax law after the principles.

In August of this year , the Ministry of Finance, the State Administration of Taxation, and the Ministry of Environmental Protection jointly deployed to require comprehensive preparations for the implementation of the environmental protection tax law, and required all regions to establish a multi-sectoral collaboration mechanism under the leadership of local people's governments to determine taxable air pollutants and water pollution in the region The tax amount is specifically applicable to the property, the base of tax sources is figured out, the file information is timely handed over, and the establishment of a basic tax source database is stepped up.

In August of this year , the Ministry of Finance, the State Administration of Taxation, and the Ministry of Environmental Protection jointly deployed to require comprehensive preparations for the implementation of the environmental protection tax law, and required all regions to establish a multi-sectoral collaboration mechanism under the leadership of local people's governments to determine taxable air pollutants and water pollution in the region The tax amount is specifically applicable to the property, the base of tax sources is figured out, the file information is timely handed over, and the establishment of a basic tax source database is stepped up.

According to incomplete statistics, Hainan, Shaanxi, Beijing and other places have transferred the information of the payers, and the start of the environmental protection tax has officially entered the countdown.

According to incomplete statistics, Hainan, Shaanxi, Beijing and other places have transferred the information of the payers, and the start of the environmental protection tax has officially entered the countdown.
According to incomplete statistics, Hainan, Shaanxi, Beijing and other places have transferred the information of the payers, and the start of the environmental protection tax has officially entered the countdown.

9 month, Hainan Provincial Environmental Protection Office handed over to the Provincial Local Taxation Bureau 640 households pollution charges taxpayers basic information sources; environmental protection department of Shaanxi Province were handed over to the local tax department 4211 sewage charges households taxpayers basic information sources.
On September 22 , the Beijing Municipal Bureau of Local Taxation has conducted one-by-one verification and a thorough investigation of the information of 6395 payers of enterprises involved in the payment of sewage charges .

9 month, Hainan Provincial Environmental Protection Office handed over to the Provincial Local Taxation Bureau 640 households pollution charges taxpayers basic information sources; environmental protection department of Shaanxi Province were handed over to the local tax department 4211 sewage charges households taxpayers basic information sources.
On September 22 , the Beijing Municipal Bureau of Local Taxation has conducted one-by-one verification and a thorough investigation of the information of 6395 payers of enterprises involved in the payment of sewage charges .
9 9 month, Hainan Province Department of Environmental Protection handed over to the Provincial Local Taxation 640 640 households taxpayers basic information sources of pollution charges; environmental protection department of Shaanxi Province were handed over to the local tax department 4211 4211 Pollution Charge basic information sources taxpayer households.
9 On September 22, 22 , the Beijing Municipal Local Taxation Bureau has carried out one-by-one verification and thorough investigation on the information of 6,395, 6,395 payers of enterprises involved in the payment of sewage charges .

 

  

It is worth noting that local governments have not only actively established coordination mechanisms to exchange basic information on taxpayers’ pollution charges, but already provinces have clearly applied tax amounts.

It is worth noting that local governments have not only actively established coordination mechanisms to exchange basic information on taxpayers’ pollution charges, but already provinces have clearly applied tax amounts.
It is worth noting that local governments have not only actively established coordination mechanisms to exchange basic information on taxpayers’ pollution charges, but already provinces have clearly applied tax amounts.

 

  

9 month, Fujian Province People's Congress passed tax and environmental taxes applicable to taxable pollutants projects in Fujian Province the number of programs.
The applicable tax rate for air pollutants in Fujian Province is RMB 1.
2 per pollution equivalent ; the applicable tax rate for water pollutants is five heavy metals ( total mercury, total cadmium, total chromium, total arsenic, and total lead ) , chemical oxygen demand and ammonia nitrogen per pollution equivalent of 1.
5 Yuan, 1.
4 Yuan per pollution equivalent of other water pollutants .

9 month, Fujian Province People's Congress passed tax and environmental taxes applicable to taxable pollutants projects in Fujian Province the number of programs.
The applicable tax rate for air pollutants in Fujian Province is RMB 1.
2 per pollution equivalent ; the applicable tax rate for water pollutants is five heavy metals ( total mercury, total cadmium, total chromium, total arsenic, and total lead ) , chemical oxygen demand and ammonia nitrogen per pollution equivalent of 1.
5 Yuan, 1.
4 Yuan per pollution equivalent of other water pollutants .
9 9 end of the month by the Fujian Provincial People's Congress of environmental taxes applicable tax scheme and the number of items of taxable pollutants Fujian Province.
Atmospheric pollutants applicable tax for each pollution equivalent Fujian 1.
2 1.
2 yuan; water pollutants applicable tax is five heavy metals ( ( total mercury, cadmium, total chromium, total arsenic, lead total ) ) , each of ammonia and COD The pollution equivalent is 1.
5 to 1.
5 yuan, and the pollution equivalent of other water pollutants is 1.
4 to 1.
4 yuan.

 

  

In addition, the applicable tax amount of the environmental protection tax on air pollutants and water pollutants in Guizhou Province was voted and approved by the Standing Committee of the Provincial People’s Congress.
The specific applicable tax amount is 2.
4 yuan per pollution equivalent for air pollutants and 2.
8 yuan per pollution equivalent for water pollutants.
yuan.

In addition, the applicable tax amount of the environmental protection tax on air pollutants and water pollutants in Guizhou Province was voted and approved by the Standing Committee of the Provincial People’s Congress.
The specific applicable tax amount is 2.
4 yuan per pollution equivalent for air pollutants and 2.
8 yuan per pollution equivalent for water pollutants.
yuan.
Further, Guizhou atmospheric pollutants and water pollutants through environmental taxes applicable tax Provincial People's vote, particularly applicable tax tax standard atmospheric pollution pollutant per equivalent of 2.
4 2.
4 yuan; water pollutants pollution tax equivalents per standard 2.
8 2.
8 yuan.

 

  

According to the "Environmental Protection Tax Items and Tax Amount Table" attached to the Environmental Protection Tax Law, the applicable tax amount for air pollutants ranges from 1.
2 yuan to 12 yuan per pollution equivalent , and the applicable tax amount for water pollutants ranges from 1.
4 yuan to 14 yuan per pollution equivalent .

According to the "Environmental Protection Tax Items and Tax Amount Table" attached to the Environmental Protection Tax Law, the applicable tax amount for air pollutants ranges from 1.
2 yuan to 12 yuan per pollution equivalent , and the applicable tax amount for water pollutants ranges from 1.
4 yuan to 14 yuan per pollution equivalent .
Annexed to environmental tax "Environmental Protection Tax Items tax form", atmospheric pollutants pollution tax amount per equivalent of 1.
2 1.
2 membered to 12 is 12 is yuan, water pollutants pollution equivalent per applicable tax 1.
4 1.
4 to $ 14 14 yuan.

 

  

This means that the environmental protection tax law gives local governments the autonomy to adjust certain tax amounts and can increase the tax amount of air and water pollutants by up to 10 times.
Each locality is determining the specific applicable tax amount according to its own requirements and the tax item and tax schedule stipulated by the tax law.

This means that the environmental protection tax law gives local governments the autonomy to adjust certain tax amounts and can increase the tax amount of air and water pollutants by up to 10 times.
Each locality is determining the specific applicable tax amount according to its own requirements and the tax item and tax schedule stipulated by the tax law.
This means that the environmental protection tax law gives local governments the autonomy to adjust certain tax amounts and can increase the tax amount of air and water pollutants by up to 10 to 10 times.
Each locality is determining the specific applicable tax amount according to its own requirements and the tax item and tax schedule stipulated by the tax law.

 

  

In this regard, Jiang Kejun, a senior researcher at the Energy Research Institute of the National Development and Reform Commission, told reporters that, on the whole, the levy of environmental protection taxes will not have much impact on corporate tax burdens in the short term.
He further analyzed that the purpose of environmental tax is to encourage companies to improve pollution control capabilities and reduce emissions.

In this regard, Jiang Kejun, a senior researcher at the Energy Research Institute of the National Development and Reform Commission, told reporters that, on the whole, the levy of environmental protection taxes will not have much impact on corporate tax burdens in the short term.
He further analyzed that the purpose of environmental tax is to encourage companies to improve pollution control capabilities and reduce emissions.
In this regard, Jiang Kejun, a senior researcher at the Energy Research Institute of the National Development and Reform Commission, told reporters that, on the whole, the levy of environmental protection taxes will not have much impact on corporate tax burdens in the short term.
He further analyzed that the purpose of environmental tax is to encourage companies to improve pollution control capabilities and reduce emissions.

 

  

The tax rate is not set for the purpose of increasing tax

The tax rate is not set for the purpose of increasing taxThe tax rate is not set for the purpose of increasing tax

 

  

The relevant person in charge of the Ministry of Finance has stated that the environmental tax legislation is to transfer the current pollution discharge fee system to the environmental protection tax system in accordance with the principle of "tax burden shift".
"Pan shift" means that the environmental tax rate is not set for the purpose of increasing tax revenue.

The relevant person in charge of the Ministry of Finance has stated that the environmental tax legislation is to transfer the current pollution discharge fee system to the environmental protection tax system in accordance with the principle of "tax burden shift".
"Pan shift" means that the environmental tax rate is not set for the purpose of increasing tax revenue.
The relevant person in charge of the Ministry of Finance has stated that the environmental tax legislation is to transfer the current pollution discharge fee system to the environmental protection tax system in accordance with the principle of "tax burden shift".
"Pan shift" means that the environmental tax rate is not set for the purpose of increasing tax revenue.

 

  

Wang Jianfan, Director of the Taxation Department of the Ministry of Finance, said that considering the affordability of enterprises under the current economic environment, environmental protection taxes are different from other taxes.
Enterprises can pay less if they fulfill their environmental responsibilities and reduce pollutant emissions.
In this sense, the translation of the burden is appropriate.

Wang Jianfan, Director of the Taxation Department of the Ministry of Finance, said that considering the affordability of enterprises under the current economic environment, environmental protection taxes are different from other taxes.
Enterprises can pay less if they fulfill their environmental responsibilities and reduce pollutant emissions.
In this sense, the translation of the burden is appropriate.
Wang Jianfan, Director of the Taxation Department of the Ministry of Finance, said that considering the affordability of enterprises under the current economic environment, environmental protection taxes are different from other taxes.
Enterprises can pay less if they fulfill their environmental responsibilities and reduce pollutant emissions.
In this sense, the translation of the burden is appropriate.

 

  

Jiang Kejun told reporters that in the short term, the levy of environmental protection taxes will not increase the tax burden on enterprises and industries.
Regarding the formulation of the environmental protection tax standard, he further analyzed that only if the tax standard is not lower than the corporate governance cost, can the enterprise have the motivation to control pollution.
If it is lower than the governance cost, it will not be willing to control and pay the environmental protection tax directly.
When formulating the tax amount, it is necessary for companies to feel a headache if they don't reduce emissions in order to achieve the effect of reducing emissions.

Jiang Kejun told reporters that in the short term, the levy of environmental protection taxes will not increase the tax burden on enterprises and industries.
Regarding the formulation of the environmental protection tax standard, he further analyzed that only if the tax standard is not lower than the corporate governance cost, can the enterprise have the motivation to control pollution.
If it is lower than the governance cost, it will not be willing to control and pay the environmental protection tax directly.
When formulating the tax amount, it is necessary for companies to feel a headache if they don't reduce emissions in order to achieve the effect of reducing emissions.
Jiang Kejun told reporters that in the short term, the levy of environmental protection taxes will not increase the tax burden on enterprises and industries.
Regarding the formulation of the environmental protection tax standard, he further analyzed that only if the tax standard is not lower than the corporate governance cost, can the enterprise have the motivation to control pollution.
If it is lower than the governance cost, it will not be willing to control and pay the environmental protection tax directly.
When formulating the tax amount, it is necessary for companies to feel a headache if they don't reduce emissions in order to achieve the effect of reducing emissions.

 

  

According to the investigation of Guangdong Province, the major payers of sewage charges were mainly concentrated in 8 industries including thermal power, cement, iron and steel, papermaking, printing and dyeing, catering and entertainment, chemical industry, and petroleum .
Among them, from the key surveyed companies, the total average tax burden of the three key industries of thermal power, steel, and cement in 2016 was 5.
7% , 0.
47% , and 3.
37% respectively .
According to the tax standard, the tax burden before the pollution discharge fee increased respectively.
0.
1 , 0.
09 , 0.
11 percentage points.

According to the investigation of Guangdong Province, the major payers of sewage charges were mainly concentrated in 8 industries including thermal power, cement, iron and steel, papermaking, printing and dyeing, catering and entertainment, chemical industry, and petroleum .
Among them, from the key surveyed companies, the total average tax burden of the three key industries of thermal power, steel, and cement in 2016 was 5.
7% , 0.
47% , and 3.
37% respectively .
According to the tax standard, the tax burden before the pollution discharge fee increased respectively.
0.
1 , 0.
09 , 0.
11 percentage points.
According to the survey in Guangdong Province, had to pay sewage charges are mainly concentrated in large thermal power, cement, steel, paper, printing and dyeing, dining and entertainment, chemical, oil and other 8 8 industries.
Among them, judging from the situation of key surveyed enterprises, the total average tax burdens of the three key industries of thermal power, steel, and cement in 2016 and 2016 were 5.
7%, 5.
7% , 0.
47%, 0.
47% , and 3.
37%, respectively .
The pre-tax burden of sewage charges increased by 0.
1 0.
1 , 0.
09 0.
09 , and 0.
11 0.
11 percentage points respectively.

 

  

Jiang Zhen, an associate researcher at the China Academy of Financial and Economic Strategy of the Chinese Academy of Social Sciences, believes that the scale of environmental protection tax revenue is not large, and the main purpose of the pollution discharge fee reform is not to raise fiscal revenue, but to use tax leverage to guide polluters to reduce pollutant emissions.
, To create a good production and living environment for the people.

Jiang Zhen, an associate researcher at the China Academy of Financial and Economic Strategy of the Chinese Academy of Social Sciences, believes that the scale of environmental protection tax revenue is not large, and the main purpose of the pollution discharge fee reform is not to raise fiscal revenue, but to use tax leverage to guide polluters to reduce pollutant emissions.
, To create a good production and living environment for the people.
Jiang Zhen, an associate researcher at the China Academy of Financial and Economic Strategy of the Chinese Academy of Social Sciences, believes that the scale of environmental protection tax revenue is not large, and the main purpose of the pollution discharge fee reform is not to raise fiscal revenue, but to use tax leverage to guide polluters to reduce pollutant emissions.
, To create a good production and living environment for the people.