The hottest ring bonded tax collection has entered

The introduction of environmental protection tax has entered the substantive stage. Many provinces have made clear the applicable tax amount

the introduction of environmental protection tax has entered the substantive stage, and many provinces have made clear the applicable tax amount

October 17, 2017

[China paint information] since the end of September, many provinces have also entered the final preparation stage for the official introduction of environmental protection tax. Now, less than three months before the official levy, the Ministry of finance, the State Administration of Taxation and the Ministry of environmental protection have stepped up their efforts to find out the tax sources, and each province has also made clear its own tax amount

it is less than three months before the environmental protection tax is officially levied on January 1 next year. As the countdown approaches the time window, the Ministry of finance, the State Administration of Taxation and the Ministry of environmental protection are stepping up their efforts to find out the tax source, strengthen the investigation of enterprises, and make preparations for the smooth collection of environmental protection tax

what impact will this "fee to tax" bring to relevant enterprises? The relevant person in charge of the Ministry of finance once said that it is expected that the burden of enterprises should basically remain stable, but the specific impact degree still needs to be judged after the introduction of the environmental protection tax collection regulations, and enterprises are also actively concerned and calculating

at the end of 2016, the 25th meeting of the Standing Committee of the 12th National People's Congress passed the environmental protection tax law of the people's Republic of China, which will be officially implemented on January 1, 2018. It is the first tax law after the implementation of the principle of "statutory taxation"

in August this year, the Ministry of finance, the State Administration of Taxation and the Ministry of environmental protection jointly deployed to make preparations for the implementation of the environmental protection tax law in an all-round way, requiring all regions to establish a multi departmental cooperation mechanism under the leadership of local people's governments, determine the specific applicable tax amount of taxable air pollutants and water pollutants in the region, find out the base number of tax sources, hand over archives in time, and pay close attention to the establishment of a basic tax source database

according to incomplete statistics, the transfer of payer information has been carried out in Hainan, Shaanxi, Beijing and other places, and the collection of environmental protection tax has officially entered the countdown

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at the end of September, Hainan Provincial Environmental Protection Department handed over the basic information of pollution sources of 640 taxpayers' sewage charges to the Provincial Local Taxation Bureau; The environmental protection department of Shaanxi Province handed over the basic information of pollution sources of 4211 taxpayers' sewage charges to the local tax department. On September 22, the Beijing Local Taxation Bureau has verified and investigated the information of 6395 payers of enterprises involved in the payment of sewage charges one by one

it is worth noting that local governments not only actively establish a cooperation mechanism to exchange basic information about taxpayers' sewage charges, but also have provinces to clarify the applicable tax amount

at the end of September, the Standing Committee of Fujian Provincial People's Congress approved the plan for the applicable tax amount of Fujian environmental protection tax and the number of taxable pollutants. The applicable tax for air pollutants in Fujian Province is 1.2 yuan per pollution equivalent; The applicable tax amount of water pollutants is five heavy metals (total mercury, total cadmium, total chromium, total arsenic, total lead), chemical oxygen demand and ammonia nitrogen per pollution equivalent 1 weight: 450kg 5 yuan, 1.4 yuan per pollution equivalent of other water pollutants

in addition, the applicable tax amount of environmental protection tax for air pollutants and water pollutants in Guizhou Province, whether on pressure testing machine or tension testing machine, has been voted by the Standing Committee of the provincial people's Congress. The specific applicable tax amount is 2.4 yuan per pollution equivalent; The standard of water pollutant tax is 2.8 yuan per pollution equivalent

according to the table of environmental protection tax items and taxes attached to the environmental protection tax law, the applicable tax for air pollutants is 1.2 to 12 yuan per pollution equivalent, and the applicable tax for water pollutants is 1.4 to 14 yuan per pollution equivalent

this means that the environmental protection tax law gives local governments the autonomy to adjust a certain amount of tax, which can increase the tax amount of air and water pollutants by up to 10 times. All regions are determining the specific applicable tax amount according to their own requirements and the tax items and tax tables stipulated in the tax law

in this regard, Jiang Kejun, a senior researcher at the Energy Research Institute of the national development and Reform Commission, told that on the whole, the imposition of environmental protection tax has little impact on the tax burden of enterprises in the short term. He further analyzed that the purpose of environmental protection tax is to encourage enterprises to improve their pollution control ability and reduce emissions

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

the relevant person in charge of the Ministry of finance once said that the environmental protection tax legislation is to transfer the current sewage charge system to the environmental protection tax system in accordance with the principle of "shifting the tax burden". "Shift" means that the setting of environmental protection tax rate is not for the purpose of increasing taxes

Wang Jianfan, director of the tax administration department of the Ministry of finance, said that considering the affordability of enterprises under the current economic environment, environmental protection tax is different from other taxes. Enterprises can pay less tax if they perform environmental protection and reduce pollutant emissions. In this sense, the shift of the burden is appropriate

Jiang Kejun told that in the short term, the imposition of environmental protection tax will not increase the tax burden on enterprises and industries. As for the formulation of the environmental protection tax standard, he further analyzed that only when the tax standard is not lower than the treatment cost of the enterprise, can the enterprise have the motivation to control pollution. If it is lower than the treatment cost, it will not be willing to control it and pay environmental protection tax directly. When formulating the tax, enterprises should feel headache if they don't reduce emissions, so as to achieve the effect of emission reduction

according to the survey of Guangdong Province, previously, the major payers of pollution discharge fees were mainly concentrated in eight industries, including thermal power, cement, steel, papermaking, printing and dyeing, catering and entertainment, chemical industry, petroleum, etc. Among them, from the situation of key surveyed enterprises, the total average tax burden of thermal power, steel and cement in 2016 was 5.7%, 0.47% and 3.37% respectively. According to the proposed tax standard, the tax burden increased by 0.1%, 0.09% and 0.11% respectively compared with that before the sewage charge

Jiang Zhen, an associate researcher at the China Academy of financial strategies, the Academy of Social Sciences, believes that the income scale of environmental protection tax is not large, and the main purpose of changing sewage charges into taxes is not to raise fiscal revenue, but to guide sewage units to reduce pollutant emissions through tax leverage, so as to create a good production and living environment for the people