The first levy of environmental protection tax in April is coming, these points are worth paying attention to

"Global Coatings Network News "

From sewage charges to environmental taxes, it is by no means a simple name change, but an all-round transformation from system design to specific implementation.

In terms of tax collection and management, after the environmental protection fee is changed to tax, the collection department will be changed from the environmental protection department to the tax authority, with the cooperation of the environmental protection department, and the tax collection and management mode of "enterprise declaration, tax collection, environmental monitoring, and information sharing" will be opened.

There are regulations on the tax standard

The environmental protection tax law stipulates that taxable air pollutants are levied between 1.
2 yuan and 12 yuan per pollution equivalent, and the tax on water pollutants are between 1.
4 yuan and 14 yuan per pollution equivalent.
Local governments can adjust on this basis.

Among them, 12 provinces, including Heilongjiang, Liaoning, Jilin, Zhejiang, Anhui, Fujian, Jiangxi, Shaanxi, Gansu, Qinghai, Ningxia, and Xinjiang, determine the tax amount at the lower limit;

Beijing, Tianjin, Hebei, Shanghai, Jiangsu, Henan and other six provinces are at a relatively high level of tax.
The tax on air pollutants is between 4.
8-12 yuan per pollution equivalent, and the tax on water pollutants is between 4.
8-14 yuan per pollution equivalent.
between.

The accounting declaration has a certificate

Environmental protection tax accounting and declaration work is not only to calculate the tax payable, but also to produce a large number of compliant tax vouchers, including monitoring records, operation records of pollution prevention facilities, qualifications of hazardous waste disposal units and transfer and storage conditions, and general solid waste comprehensive Utilization, etc.
, these tax vouchers must be kept uniformly.

Therefore, the environmental protection tax requires the departments of finance, environmental protection, equipment, production and technology to form a set of reasonable work procedures to better complete the accounting and reporting work.

 Tools for declaration and payment

According to the State Administration of Taxation, tax authorities across the country have identified more than 260,000 environmental protection taxpayers based on basic pollution source information and historical data on pollution discharge fees handed over by environmental protection departments.

Focusing on the concept of "simplification and burden reduction", the tax department reduced the number of statements and the number of fields filled by taxpayers by about 2/3, adopting the structure of "tax return + basic information collection form", and the basic information collection form is collected at one time.

In addition, taxpayers will be able to enjoy the convenience of "Internet +", and they can declare and pay environmental taxes online without leaving their homes.

Arranged for key tasks

According to reports, before the first declaration and payment period for environmental tax on April 1, the finance, taxation, and environmental protection departments at all levels will further implement relevant preparations to ensure that the collection and management work is carried out in an effective and orderly manner.

The tax department will also focus on four tasks:

Improve supporting policies and systems;

Joint environmental protection departments to carry out environmental protection tax business training;

Carry out on-site supervision;

Promote the deployment, joint testing and connectivity of tax-related information sharing platforms.