Fees to tax: environmental protection tax will be imposed from 2018

　　The tax object and scope are basically the same as the current pollution discharge fee, and all taxes go to the local government.

　　 On the 25th, the 25th meeting of the Standing Committee of the Twelfth National People's Congress passed the "Environmental Protection Tax Law" by voting. As my country's first separate tax law to promote the construction of ecological civilization, the "Environmental Protection Tax Law" will come into effect on January 1, 2018.

　　According to the Environmental Protection Tax Law, the taxpayers are enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment. The tax objects refer to the four taxable pollutants of air pollutants, water pollutants, solid waste and noise specified in the "Environmental Protection Tax Items and Tax Amount Table" attached to the "Environmental Protection Tax Law" and the "Taxable Pollutants and Equivalent Values" .

In terms of taxation basis, the discharge of taxable pollutants is used as the basis for tax calculation, in which air pollutants and water pollutants are determined according to the pollution equivalent number of emissions; solid waste is determined according to the amount of solid waste discharge; noise is determined by exceeding national regulations The standard number of decibels is determined.

Specific to the tax standard, the current pollution discharge fee will be used as the lower limit of the environmental protection tax, and the tax rate of air pollutants is 1.2 yuan to 12 yuan per pollution equivalent; the tax rate of water pollutants is 1.4 yuan to 14 yuan per pollution equivalent. According to different types of solid waste, the tax amount is 5 yuan to 1,000 yuan per ton; the noise is based on the number of decibels exceeding the standard, and the tax amount is 350 yuan to 11200 yuan per month.

　　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. The environmental protection department cooperated to determine the tax collection and management model of "enterprise declaration, tax collection, environmental monitoring, and information sharing". At the same time, all environmental protection tax revenues are included in the general public budget as local tax revenues.

Wang Jianfan, Director of the Taxation Department of the Ministry of Finance, pointed out at the National People’s Congress press conference on the 25th that an important principle in the formulation of the environmental protection tax law is to achieve a smooth transition between the charging and taxation system, and to set up tax items based on the current pollution discharge fee items. Set the current pollution discharge fee collection standard as the lower limit of the environmental protection tax. It is also necessary to give local authorities some authorized regulations, and determine the specific tax amount within the authorized scope according to the needs of environmental governance. Generally speaking, this system is a flat turn.

The reporter learned that the levy of environmental protection tax this time adopts a fee-to-tax method, and the tax object and scope are basically the same as those of the current pollutant discharge fee. They are all pollutants such as air, water, solids, and noise that are directly discharged to the environment. . In the future, according to the new situation and new situation, the scope of environmental protection tax can also be adjusted. The name "Environmental Protection Tax Law" is in line with the direction of tax system reform and can leave room for future expansion of taxation scope and overall tax system reform.

　　 Wang Jianfan stated that the Environmental Protection Tax Law will be implemented on January 1, 2018. Environmental protection tax is a newly levied tax, which involves a wide range of areas. The two systems of charging and levying need to be converted. A lot of preparatory work must be done in terms of policies and collection and management, including the drafting of tax law implementation regulations, detailed specific policies and Collection and management measures shall be submitted to the State Council for approval in accordance with the procedures. The matters decided by authorized places, including the determination of specific applicable taxes, the increase of the number of taxable pollutants at the same discharge outlet, etc., shall be determined and submitted for approval by each province (autonomous region, municipality) in accordance with legal procedures.

　　Industry experts pointed out that the income scale of environmental protection tax is not large. The main purpose of the tax reform of pollutant discharge fee is not to raise fiscal revenue, but to use tax leverage to guide pollutants to reduce pollutant discharge and create a good production and living environment for the people. As a major measure in the field of fiscal and taxation to promote the construction of ecological civilization, the introduction of environmental protection tax has further improved my country's "green tax" system, and its environmental protection significance is far greater than that of fiscal revenue.