China's environmental tax collection tax is determined to be implemented next year

The State Administration of Taxation recently announced that the "Environmental Protection Tax Law" will be implemented on January 1, 2018. At present, most of the provincial people's congress standing committees have recently reviewed and approved the regional environmental protection tax scheme, paving the way for the environmental protection tax levy. All localities have taken into account the environmental carrying capacity, the status of pollutant discharge and the requirements of economic and social ecological development in the region, and determined the tax plan within the statutory range.

It is reported that as the first single-line tax law in China that specifically reflects the “green tax system” and promotes the construction of ecological civilization, the environmental protection tax law stipulates that the tax amount of taxable atmospheric pollutants is 1.2 yuan to 12 yuan per pollution equivalent, and the tax amount of water pollutants. For each pollution equivalent of 1.4 yuan to 14 yuan, the determination and adjustment of the specific applicable tax amount may be determined by the Standing Committee of the local people's congress within the statutory tax amount.

At present, the provinces of Liaoning, Jilin, Anhui, Fujian, Jiangxi, Shaanxi, Gansu, Qinghai, Ningxia and Xinjiang clearly levy the applicable tax on taxable air pollutants and water pollutants according to the minimum amount determined by the environmental protection tax law, that is, the pollution equivalent is 1.2 yuan and 1.4 yuan.

In Guizhou, Hubei, Hunan, Guangdong, Guangxi, and Southwest China, Guizhou, Yunnan and other provinces (autonomous regions) have slightly higher taxes than the minimum tax regulations stipulated by the Environmental Tax Law. Among them, Yunnan stipulates that from January to December 2018, the environmental protection tax is 1.2 yuan per pollution equivalent of air pollutants, and 1.4 yuan per pollution equivalent of water pollutants; from January 2019, the pollution equivalent of atmospheric pollutants is 2.8 yuan. Water pollutants cost 3.5 yuan per pollution equivalent.

The taxes determined by Jiangsu, Hainan and Sichuan are moderate. Among them, the amount of tax collected by air pollutants and water pollutants in Jiangsu is 4.8 yuan and 5.6 yuan per pollution equivalent, and 3.9 yuan and 2.8 yuan in Sichuan.

Beijing-Tianjin-Hebei and neighboring provinces have generally established higher specific applicable taxes for atmospheric pollutants and water pollutants. The Standing Committee of the Beijing Municipal People's Congress held recently decided that the applicable tax amount of Beijing's taxable atmospheric pollutants is 12 yuan per pollution equivalent, and the applicable tax amount of taxable water pollutants is 14 yuan per pollution equivalent, which is subject to the upper limit of the tax amount stipulated by the environmental protection tax law. . Hebei Province divides the tax on major pollutants and major water pollutants in the environmental protection tax into three grades, which are implemented in accordance with the minimum standards of 8 times, 5 times and 4 times as stipulated by the Environmental Protection Tax Law. The highest level of tax is: 9.6 yuan per pollution equivalent of taxable atmospheric pollutants, and 11.2 yuan per pollution equivalent of taxable water pollutants. Other pollutants are subject to the province's unified standards and are implemented at four times the minimum tax amount stipulated by the Environmental Tax Law.

In addition to higher taxes in Beijing and Hebei Province, Shandong Province will also implement higher air pollutant taxes, but will treat different types of atmospheric pollutants differently. According to the plan determined by the province, the amount of sulfur dioxide and nitrogen oxides in taxable atmospheric pollutants is 6 yuan per pollution equivalent, and the other air pollutants are 1.2 yuan per pollution equivalent.

The reporter learned that changing the environmental protection fee from environmental protection agencies to the tax authorities to levy environmental protection taxes will increase the rigidity of law enforcement and strengthen the responsibility of corporate pollution reduction. As a more standardized, stable and mandatory measure, the introduction of environmental taxes will release a clear signal to the company to “control and reduce pollutant emissions, protect and improve the ecological environment”. In this regard, relevant companies have not only paid close attention, but have also begun to actively adopt emission reduction measures to reduce tax costs.

“The environmental tax levy has added another “tightening curse” to the polluting enterprises. However, this can also force the enterprise to transform and upgrade. Over the years, Xinhua Pharmaceutical has never cut corners on environmental protection, and has invested hundreds of millions of yuan in construction. Environmental protection projects such as high-concentration wastewater treatment plants, sulfur dioxide and nitrogen oxide absorption facilities, the total amount of pollutants is gradually reduced, I believe that enterprises will have more opportunities in the future market." Zhang Daiming, chairman of Shandong Xinhua Pharmaceutical Co., Ltd. said .

Yan Aizheng, general manager of Anhui Huadian Lu'an Power Plant Co., Ltd. said that the environmental protection fee changed to environmental protection tax, which made the company feel that the country's environmental protection efforts are getting bigger and bigger, and once again tightened the string of investment in reducing emissions. On the one hand, the company will continue to increase investment in environmental protection special funds and environmental protection technology; on the other hand, the relevant preferential policies and reductions and exemptions for environmental protection tax are also very attractive to the company. The company will actively participate in research and development and application of pollutant emission purification. New technology to make pollutant treatment more efficient. "We must not only contribute to the local economic development, but also protect the green mountains and green mountains, and achieve a win-win situation for enterprise development and environmental protection."