How enterprises cope with the alternation of the old and new systems when the environmental protection tax is levied "
the environmental protection tax law of the people's Republic of China (hereinafter referred to as the environmental protection tax law) will come into force on January 1, 2018. According to the law, the tax range of taxable air pollutants is 1.2 yuan to 12 yuan per pollution equivalent, and the tax range of water pollutants is 1.4 yuan to 14 yuan per pollution equivalent. The specific tax amount can be determined by various regions within the range of legal tax amount. As the time point of levying the environmental protection tax in January next year is approaching, the levying of the environmental protection tax has entered the countdown
in the face of the upcoming environmental protection tax law, how should many enterprises deal with the alternation of the old and new systems? Before that, we must first fully understand the environmental protection tax law. What is the environmental protection tax? Who needs to pay environmental protection tax? How to pay environmental protection tax
how is the environmental protection tax different from "fee" to "tax"
the general idea of the environmental protection tax law is to change "fee" to "tax", that is, according to the principle of "shifting the tax burden", to realize the smooth transfer of the sewage fee system to the environmental protection tax system. The law writes "protecting and improving the environment, reducing pollutant emissions and promoting the construction of ecological civilization" into the legislative purpose, defines "enterprises, institutions and other production operators that directly discharge taxable pollutants into the environment" as taxpayers, and determines air pollutants, water pollutants, solid waste and noise as taxable pollutants. Its appearance means that the transformation from the pollution charge system implemented in China for many years to the environmental protection tax system will be officially launched
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. With the cooperation of the environmental protection department, the tax collection and management mode of "enterprise declaration, tax collection, environmental protection monitoring, information sharing" was determined. At the same time, all environmental protection tax revenue is included in the general public budget as local tax revenue
in terms of tax basis, the emission of taxable pollutants is taken as the tax basis, in which air pollutants and water pollutants are determined according to the equivalent number of pollution converted by the emission; Solid waste is determined according to the discharge of solid waste; The noise shall be determined according to the decibel number exceeding the national standard
the tax collection is about to begin, and all preparations are progressing steadily.
in order to ensure the smooth commencement of this new tax, the tax department is currently working closely with the environmental protection department to make preparations, including the handover of sewage enterprise information, the investigation of tax sources, and the development of the information sharing platform tax collection and management system. Since the end of September, many provinces have also entered the final stage of preparation for the official collection of environmental protection tax. 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. 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
according to the law, the tax range of taxable air pollutants is 1.2 yuan to 12 yuan per pollution equivalent, and the tax range of water pollutants is 1.4 yuan to 14 yuan per pollution equivalent. The specific tax amount can be determined by various regions within the range of legal tax amount. Less than one month from the opening of the ring bonded area, in a larger space of 10 times, how do all regions choose
according to the plans released by various regions at present, Beijing, Shanghai, Tianjin, Hebei, Shandong and other places have relatively high standards of environmental protection tax. Take the applicable tax standard for taxable air pollutants as an example. Recently, the applicable tax standard for taxable air pollutants in Beijing is 12 yuan per pollution equivalent; Hebei shall implement the minimum standards of 8 times, 5 times and 4 times as stipulated by the state; The tax standards of sulfur dioxide and nitrogen oxide in Shanghai are 6.65 yuan and 7.6 yuan per pollution equivalent respectively; Shandong sulfur dioxide and nitrogen oxide are 6 yuan per pollution equivalent
in sharp contrast, other places are levied according to the legal minimum, such as Shaanxi, Qinghai, Gansu, Ningxia, Xinjiang and other places, which are mostly concentrated in the western region. The tax standard of Hunan, Sichuan, Guizhou, Shanxi and other places is slightly higher than the minimum limit. For example, the applicable tax for air pollutants in Shanxi is 1.8 yuan per pollution equivalent, and the applicable tax for water pollutants is 2.1 yuan per pollution equivalent
different regions should adopt different policies to avoid inter regional tax competition and tax burden transfer that may lead to the completion of a variety of performance experiments of tapes, chains, steel ropes, welding electrodes, bricks and components. Specifically, it is also necessary to establish and improve the tracking and evaluation mechanism for the implementation of the law on increasing investment promotion and development of environmental protection tax. For example, one year after the implementation of the tax law, it is necessary to carry out an objective evaluation of the implementation effect of local policies, and further adjust and improve them according to the evaluation results
what impact will the alternation of old and new systems bring to relevant enterprises
what changes have taken place in essence from "fee" to "tax"? Can the collection of environmental protection tax become a "powerful medicine" for enterprises to reduce emissions? What impact will the Levy of environmental protection tax bring to relevant enterprises? On the whole, the imposition of environmental protection tax has little impact on the tax burden of enterprises in the short term
the purpose of environmental protection tax is to encourage enterprises to improve their pollution control ability and reduce emissions. Among many tax paying enterprises, 14 heavily polluting industries, including thermal power, coal, mining, chemical industry and petrochemical industry, are listed as key monitoring (emission) objects. After the implementation of environmental protection tax, its tax expenditure may increase significantly. Taxation will undoubtedly increase the cost of enterprises, and will encourage enterprises to reduce the production of high emission and high pollution products, which will contribute to the new profit growth point to the effect of emission reduction, but for enterprises, burden reduction may be difficult to achieve in the short term. For enterprises that paid attention to environmental protection in the early stage and carried out the upgrading and transformation of pollution control process earlier, the environmental protection tax did not have much impact on them
the collection of environmental protection tax is a re division of the interests of enterprises, increasing their costs, so enterprises will feel uncomfortable. Some enterprises in the real economy, especially those in high emission and high pollution industries, have difficulties in their own operations, and the imposition of environmental protection tax will put them under double pressure. However, enterprises that do a good job in environmental protection may survive better, and the rise in tax costs will be relatively small, which will have a relatively positive impact on them
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. It is understood that the current emission reduction technology of pollutants has been very mature, with the characteristics of high precision, low cost and high stability, but the cost is different. Enterprises can choose technologies that are economically feasible and suitable for their process characteristics and management difficulties, which is not the main bottleneck at present
generally speaking, the Levy of environmental protection is in line with China's national conditions in the new era, and is an important punch in the "combination" of the country to win the battle of environmental protection and improve the living environment of residents. China's economy has shifted from a high-speed development stage to a high-quality development stage, and the collection of environmental protection tax is conducive to this transformation. No matter whether the enterprise is ready or not, the environmental protection tax will be levied soon. For enterprises, only the development of low pollution and low emission industries and products can reduce tax costs, which will promote enterprises to promote product transformation and upgrading, and focus on developing higher value-added, green and low-carbon products to form new competitiveness
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