The environmental protection tax is about to usher in the first levy period. Are plastic products enterprises ready
from January 1, 2018, China's first green tax with the goal of environmental protection, environmental protection tax, was officially implemented, replacing the nearly 40 year old sewage charging system. The environmental protection tax is declared and paid on a quarterly basis, and the first payment period will come from April 1 to 15, 2018
how to collect environmental protection tax? How to determine the tax rate? It has become an issue of concern to all walks of life
according to the environmental protection tax law, the tax object and scope of environmental protection tax are basically the same as the current sewage charges, and the tax scope is to directly discharge pollutants such as air, water, solid and noise into the environment at the end of last month. It can avoid cold in winter and hot in summer. The tax rate of air pollutants is 1.2 yuan to 12 yuan per pollution equivalent, and the tax rate of water pollutants is 1.4 yuan to 14 yuan per pollution equivalent
different standards are applicable to the emission tax of each province
among them, the tax amount of Heilongjiang, Liaoning, Jilin, Zhejiang, Anhui, Fujian, Jiangxi, Shaanxi, Gansu, Qinghai, Ningxia, Xinjiang and other 12 provinces is determined according to the lower limit
the tax amount of Shanxi, Inner Mongolia, Shandong, Hubei, Hunan, Guangdong, Guangxi, Hainan, Chongqing, Sichuan, Guizhou, Yunnan and other 12 provinces is at the middle level
the tax amount of six provinces including Beijing, Tianjin, Hebei, Shanghai, Jiangsu and Henan is at a high level
the environmental protection tax is based on the emission of pollutants, and more emissions, more taxes, less emissions, less taxes. Enterprises that reduce the concentration of pollutants will be given tax concessions
taking air pollutants as an example, the environmental protection tax paid by "formaldehyde" that emits the same amount but has high harmfulness is 24 times that of ordinary "soot"
at present, local environmental protection departments have completed the transfer of all historical tax related data to local tax departments. Based on this, local tax authorities at all levels have preliminarily identified and confirmed 330000 environmental tax taxpayers, and preliminarily established a database of environmental tax sources
the environmental protection tax has a wide range of taxation.
the environmental protection tax law clearly points out that enterprises, institutions and other producers and operators that directly discharge the four taxable pollutants of air, water, solid and noise into the environment need to pay environmental protection tax, and in this range, they have prepared a unique flexible conductive film domain, including most manufacturing industries and processing industries with serious pollution. Plastic products factories, plastic parts factories and other supporting enterprises are also within this scope, and will also face a heavy tax burden. What is the impact of environmental protection tax on plastic products enterprises
increase in enterprise costs
taxation will undoubtedly increase the cost of enterprises and urge enterprises to reduce the production of high emission and high pollution products, which will achieve the effect of emission reduction, but for enterprises, burden reduction may be difficult to achieve in the short term
however, according to the investigation, the environmental protection tax does not have much impact on the enterprises that paid attention to environmental protection in the early stage and carried out the upgrading and transformation of pollution control process in the early stage. Therefore, enterprises should make arrangements in advance from the perspective of strategy and management. The only way out is to pay attention to scientific and technological innovation and technological transformation. Although there will be continuous investment, from the perspective of long-term cost-effectiveness, reducing the payment of environmental protection tax and increasing income may flatten this burden
recycled plastics and recycling processing enterprises with high pollution and high emissions will be difficult to survive.
recycled plastics and recycling processing enterprises will be eliminated in this new round of "fee to tax" pollution control. Under the pressure of high factory rent, high labor and high plateau material costs, many waste plastic processing enterprises have been shut down in the earlier environmental storm. And the small and medium-sized enterprises that get away with it and don't shut down are likely to be taxed by the upcoming environmental protection with the advantages of high efficiency, energy conservation and high cost performance. They will not be able to bear the financial pressure and die suddenly under the stick of the future environmental protection tax
plastic film has not been included in the collection scope of the environmental protection tax.
according to the research of Longzhong information, the plastic film manufacturers have not received the notice of paying the environmental protection tax, that is, the plastic film has not been included in the collection scope of the environmental protection tax. Experts said that the measurement of environmental protection tax needs certain technical means, because environmental protection tax needs to be evaluated and measured according to the size of pollutant emissions. Because these pollutants are difficult to monitor, it will be adjusted by taxation and other means after the tax conditions are mature
using the regulatory role of environmental protection tax lever, enterprises are forced to actively reduce emissions and pollution. In the face of more stringent environmental protection in 2018, are plastic products enterprises ready
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