On January 1, 2018, environmental protection tax will leave formally proof, each district also is entered in succession prepare for war to time. "Through blowdown cost changes environmental protection tax, be helpful for rising execute the law rigid, reduce local government intervention, environmental cost is influenced inside. " department of laws and regulations of environmental protection department expresses about chief, environmental protection duty is collected by discharge capacity, many many capture, discharge little capture less, be helpful for promoting an enterprise to promote environmental protection the standard, reduce contaminant discharge capacity.
Afterwards " the most severe " after environmental protection superintend and director is checked, environmental protection duty this tool also be about to be born.
Standing committee of National People's Congress of whole nation of the classics end 2016 discusses the environmental protection tax law that pass, will carry out formally on January 1, 2018. Environmental protection tax law listed tax items of levy of environmental protection tax reachs the amount of tax to be paid, the amount of tax to be paid of clear also air and water pollution content is decided by provincial government, the newspaper decides via standing committee of provincial National People's Congress.
According to not complete count, the standing committee of province National People's Congress such as Fujian, Guizhou already was passed provincial plan of the amount of tax to be paid, the province such as Zhejiang, Jiangxi, Jiangsu, Guangdong has been announced external seek opinion plan, the province such as Guangxi, Sichuan is in the ground with respect to plan municipal government or company level survey.
The level with applicable and different cost of each province former blowdown, have have high low, this " cost changes tax " each province train of thought also has different. Many province expend former blowdown the standard " translation " for the amount of tax to be paid of environmental protection duty, partial province raised a level. Wait like plan of Fujian, Jiangsu, Zhejiang roughly translation former blowdown expends a standard, the integrated consideration such as Guangdong, Guizhou is provincial environmental carrying capacity (draft) raise level of the amount of tax to be paid.
Much department efforts prepares actively
Tax of distance environmental protection leaves formally proof, still do not have 3 months time. Current, total bureau of Wu of tax of the Ministry of finance, state and environmental protection ministry are undertaking duty source try to find out the real intention, increase enterprise platoon to examine strength, leave smoothly for environmental protection duty proof had done each preparation work.
On December 25, 2016, dozenth the 25th times the conference passes a Standing Committee of the National People's Congress " tax law of environmental protection of People's Republic of China " , this law will be carried out formally at will rising on January 1, 2018.
On June 26, 2017, 3 branches release ministry of total bureau of Wu of the Ministry of finance, duty, environmental protection jointly " tax law of environmental protection of People's Republic of China carries out byelaw (ask for an opinion to stalk of grain) " , the partial content that involves to environmental protection tax law tries to make clear, seek an opinion publicly to the society.
By June 2017, duty Wu total bureau and environmental protection ministry are signed " environmental protection duty signs memorandum of tubal cooperation mechanism " , established the mechanism of the cooperation that ask for a canal of ministry bureau level, strengthened sectional collaboration to make demonstrative model for each district.
In August 2017 portion, 3 branches combine deploy to ask to do tax law of good environmental protection to carry out preparation to work in the round, the mechanism of much department efforts that asks each district builds leader of local people government to fall, decide our region to answer duty air pollution content and water pollution content are specific and applicable the amount of tax to be paid, understand duty source base number, connect archives data in time, clutch build fundamental tax source data the job such as the library.
Before the National Day, beijing cess information of person of 6395 pay cost undertakes the enterprise that Wu bureau expends to involving pay blowdown one by one is checked and try to find out the real intention investigation, bureau of tax of Chongqing city land and bureau of city environmental protection are signed " environmental protection duty signs memorandum of tubal cooperation mechanism " .
Laws and regulations of environmental protection department manages chief introduces, through blowdown cost changes environmental protection tax, be helpful for rising execute the law rigid, reduce local government intervention, environmental cost is influenced inside. Environmental protection duty is collected by discharge capacity, many many capture, discharge little capture less, be helpful for promoting an enterprise to promote environmental protection the standard, reduce contaminant discharge capacity.
Environmental protection duty is adopted " the enterprise is declared, duty Wu is collected, environmental protection cooperation, information is shared " the mode that ask for a canal, declare blowdown flow rate actively to duty Wu branch by the enterprise, check and ratify of duty Wu branch is collected, doubt can offer check to environmental protection branch.
Have duty of local finance hall chief expresses related politics place, the collection that original blowdown expends has certain and optional sex, "Cost changes tax " hind defend tax law circularly besides abide by, abide by taxation to sign tubal law even, may involve fine for delaying payment, punishment to wait, the rigid meeting that execute the law is strengthened. Blowdown expends collection of branch of primary reason environmental protection, future will change be collected by duty Wu branch, this needs two branches to cooperate each other, produce respective advantage, the duty of the check and ratify that monitor is in environmental protection branch, duty Wu branch is in charge of normative levy, the standard of environmental protection duty is spent can rise.
Nevertheless, also personage of tax of basic level land expresses, itself of environmental protection duty is more complex, of some link maintain have difficulty.
University of central finance and economics teachs Qiao Baoyun to express, the government collects fees change to be collected by unified branch, can form scope effect; The amount of tax to be paid of tax items of section of environmental protection tax is decided by provincial government, also be very good attempt. But environmental protection duty collects the level, need branch realizes information to share, form incentive and compatible mechanism even, this test local government governs ability.
Cess forehead comes on stage in succession
Data shows, came 2003 2015, countrywide accumulative total collects blowdown to expend two hundred and eleven billion six hundred and ninety-nine million yuan, what pay blowdown expends is enterprise or business unit and individual and industrial and commercial an accumulative total many 500. Collected blowdown to expend 17.3 billion yuan 2015, capture expends a number 280 thousand.
August 2016 portion, environmental protection tax law (draft) when standing committee of countrywide National People's Congress is discussed, undertook demonstrative to legislative total consideration, in abide by " duty loses translation " below the principle, also point out should highlight solve key problem, if difference of consideration each district is bigger, allow a place to be inside limits of standard of the amount of tax to be paid, rise should the applicable the amount of tax to be paid of duty contaminant.
Add according to place of environmental protection tax law " the amount of tax to be paid of tax items of environmental protection tax is expressed " , air pollution content is applicable the amount of tax to be paid reachs 12 yuan 1.2 yuan for every pollution equivalent, water pollution content is applicable the amount of tax to be paid reachs 14 yuan 1.4 yuan for every pollution equivalent.
In September 2014 portion, hair change appoint wait for a branch to adjust blowdown cost to impose a standard, before asking each province is by June 2015, the blowdown of atmosphere and water pollution content cost standard is adjusted respectively come not to pollute equivalent under every 1.2 yuan mix 1.4 yuan -- this standard is floor level of the amount of tax to be paid of environmental protection duty.
Nevertheless, active each province blowdown expends rate difference bigger. The rate prep above after 7 provinces, municipality directly under the Central Government is adjusted informs low level of the regulation, if Beijing adjusts the rate after,be national minimum standard 8, 9 times, tianjin is 5, 7 times, shanghai is 3, 6.5 times, jiangsu is 3, 4 times, heibei is 2, 5 times, rate adjusts content of Shandong air pollution to low level 2.5, 5 times, hubei is 1, 2 times.
Each province is mixed in affirmatory future air water pollution content is applicable on the amount of tax to be paid of environmental protection duty, also have different consideration.
On September 29, approval of standing committee of Fujian Province National People's Congress passes Fujian Province of environmental protection duty applicable the amount of tax to be paid and should duty contaminant project counts program, overall abide by " duty loses translation " , partial level rises somewhat. Like content of Fujian Province air pollution applicable the amount of tax to be paid pollutes equivalent for every 1.2 yuan; In water pollution content, 5 heavy metal (total mercury, total cadmium, total chromium, total arsenic, total lead) , chemical oxygen demand and ammoniac nitrogen, applicable the amount of tax to be paid pollutes equivalent for every 1.5 yuan, other water pollution every pollute content equivalent 1.4 yuan.
On September 30, standing committee discusses Guizhou Province National People's Congress to be every to pollute equivalent through standard of the amount of tax to be paid of content of Guizhou air pollution 2.4 yuan; Standard of the amount of tax to be paid of water pollution content pollutes equivalent for every 2.8 yuan -- double what for Guizhou active blowdown cost imposes a standard.
Guizhou saved blowdown cost to collect 446 million yuan completely 2016, far not as good as in those days environmental protection defray 8.534 billion yuan. Guizhou plan points out, the lowermost standard that at present blowdown cost executive country sets Guizhou, the standard issues in the whole nation still is in after rise, as adjacent as circumjacent province, can avoid to lose difference with circumjacent province duty on certain level too big and bring about " industry and contaminative move " negative effect.
From the province that has announced plan (have not vote via saving standing committee of National People's Congress) in light of, also abide by this two roads roughly: Or translation, or rise.
If Zhejiang, Jiangsu is overall,abide by " the translation that expend duty " . Like content of Zhejiang air pollution every pollute applicable the amount of tax to be paid equivalent 1.4 yuan, contaminant of 4 kinds of heavy metal is applicable the amount of tax to be paid pollutes equivalent for every 18 yuan; Water pollution is applicable every pollute the amount of tax to be paid equivalent 1.4 yuan, contaminant of 5 kinds of heavy metal is applicable the amount of tax to be paid pollutes equivalent for every 1.8 yuan. And the main contaminant in content of Jiangsu air pollution and water pollution content imposes a standard is every pollution respectively equivalent mixes 5.6 yuan 4.8 yuan.
Guangdong plan criterion somewhat rise. On September 30, " Guangdong saves air pollution content and water pollution content environmental protection duty is applicable the decision of the amount of tax to be paid (draft) ask for an opinion to stalk of grain " seek an opinion external, protocol Guangdong saves air pollution content every pollution equivalent 1.8 yuan; Every pollute water pollution content equivalent 2.8 yuan.
Zhang Bin of director of research center of taxation of academy of strategy of finance and economics of company division courtyard expresses, environmental protection duty " cost changes tax " , the standard that taxation ask forring provides wants a few taller, below current economic situation, want to develop environmental protection duty to administer more of pollution, stimulative enterprise to use the technology of energy-saving environmental protection and device already, bear considering the enterprise even ability, reform needs to master rhythm, balance each respect element.
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