After the "most strict" environmental supervision, the environmental tax this tool will soon fall to the ground

After the "most strict" environmental supervision, the environmental tax this tool will soon fall to the ground.

The environmental tax law passed by the Standing Committee of the National People's Congress at the end of 2016 will be formally implemented in January 1, 2018. The Environmental Tax Law lists the tax items and taxes for environmental protection tax, and also specifies that the amount of air and water pollutants is determined by the provincial government, which is decided by the Standing Committee of the provincial people's congress.

According to the twenty-first Century Economic Herald reporter to incomplete statistics, Fujian, Guizhou Provincial People's Congress has passed the provincial tax plan, Zhejiang, Jiangxi, Jiangsu, Guangdong province has announced a program for comments, Guangxi, Sichuan province in the municipal government or enterprise level research.

The original sewage charges standard, or different, the "fee to tax" provinces also have different ideas. In many provinces, the original standard of sewage charges is translated into environmental tax, while some provinces have raised the standard. Such as Fujian, Jiangsu, Zhejiang and other projects roughly translated the original sewage charges standards, Guangdong, Guizhou and other comprehensive consideration of the province's environmental carrying capacity (quasi) increase the tax standard.

Multi department collaboration and active preparation

It's less than 3 months since the environmental tax was officially introduced. At present, the Ministry of finance, the State Administration of Taxation and the Ministry of environmental protection are carrying out the tax source thorough investigation, increase the intensity of enterprise investigation, for the environmental tax levied smoothly to do all the preparatory work.

In December 25, 2016, the twenty-fifth session of the Standing Committee of the Twelfth National People's Congress passed the environmental protection tax law of the People's Republic of China, which will be officially implemented from January 1, 2018.

In June 26, 2017, the Ministry of Finance and the State Administration of Taxation, the Ministry of environmental protection, three departments jointly issued the "People's Republic of China Environmental Protection Law Implementation Regulations (Draft)", on the part of the environmental tax to be clear to the public for comments.

At the end of June 2017, the State Administration of Taxation and the Ministry of environmental protection signed the "environmental protection tax collection" memorandum of cooperation mechanism, establish the cooperation mechanism of Administration Bureau of the ministry level, made a demonstration example for the country to strengthen sectoral cooperation.

In 2017 August, the three departments jointly deploy comprehensive preparatory work for the implementation of good environmental protection tax, requires the country to establish a multi sectoral coordination mechanism under the leadership of the local people's government, to determine the local air pollution and water pollution taxable specific tax rates, find out the sources of tax revenue base number, the timely transfer of archives, and to establish a foundation of tax source database etc..

National Day, Beijing Local Taxation Bureau to pay sewage charges 6395 enterprises to pay people one by one to verify the information and investigation, the Chongqing Municipal Local Taxation Bureau and the Municipal Environmental Protection Bureau signed a "memorandum of cooperation mechanism of environmental protection tax collection".

The introduction of environmental pollution tax will help to improve the rigidity of law enforcement, reduce the interference of local government and internalize environmental costs. Environmental protection tax levied according to emissions, multi row, multi payment, less row, less payment, is conducive to promoting enterprises to improve environmental protection level, reduce pollutant emissions.

Take "enterprise environmental tax declaration, tax collection, environmental protection coordination and information sharing" collection mode, by the enterprises to take the initiative to declare the tax department of emissions, the tax department approved levy, doubt can review the environmental protection department.

A local department of Finance Tax Policy Department official said on twenty-first Century economic news reports, the original sewage fees charged to a certain arbitrariness, "fee to tax" in compliance with environmental laws, but also abide by the law of tax collection and management, may be related to the fines and penalties, law enforcement will strengthen rigidity. The original sewage charges charged by the environmental protection department, future will be changed by the tax authorities levy, the two departments need to cooperate with each other, play their respective advantages, monitoring responsibilities in environmental protection departments approved, the tax department is responsible for regulating tax, environmental tax standard will improve.

However, there are grassroots tax officials on the twenty-first Century economic report reporter said, environmental tax itself is more complex, some links are difficult to identify.

Professor Qiao Baoyun of Central University of Finance and Economics on twenty-first Century Economic Herald reporter said that the government charges by the unified tax departments, the formation of scale; environmental tax tax tax determined by the provincial government, is also a good attempt. But the level of environmental tax levy, the need for departments to achieve information sharing, but also to form a mechanism of incentive compatibility, which tests the ability of local government governance.

Local taxes have been introduced

The official data show that from 2003 to 2015, the country has accumulated a total of 211 billion 699 million yuan sewage charges, enterprises and institutions to pay sewage charges and a total of about 5000000 households. In 2015, the pollutant discharge fee was 17 billion 300 million yuan, and the number of households paid was 280 thousand yuan.

In 2016 August, the environmental protection law (Draft) in the NPC Standing Committee, the legislative general considerations are described in the following "tax shift" principle, also pointed out the need to highlight the key issues to solve, such as considering the large differences in the country, allowing local tax provisions in the standard scope, Applicable Tax Taxable floating pollutants.

According to the environmental protection tax law attached to the "environmental protection tax items tax table", the applicable amount of atmospheric pollutants is 1.2 yuan to 12 yuan per pollution equivalent, the water pollutant applicable tax amount is 1.4 yuan to 14 yuan per pollution equivalent.

In 2014 September, the NDRC and other departments to adjust the sewage fee collection standards, the requirements before the end of June 2015, the air and water pollutants discharge fee standards were adjusted to not less than the equivalent of 1.2 yuan per pollution and 1.4 yuan, the standard for the environmental protection tax limit.

However, there is a big difference in the current charging standards for sewage charges among provinces. The low standard of 7 provinces and municipalities directly under the adjusted fees higher than the notice provisions, such as the Beijing adjusted fees is 8-9 times higher than the national minimum standards, Tianjin Shanghai 5-7 times, 3-6.5 times, 3-4 times Jiangsu, Hebei 2-5 times, 2.5-5 times the fee adjustment to the air pollution in Shandong low standard, Hubei 1-2 times.

The provinces also have different considerations in determining the future environmental taxes applicable to atmospheric and water pollutants.

In September 29th, the Standing Committee of Fujian Provincial People's Congress approved the environmental tax, Fujian province applicable tax and taxable pollutant project number, generally follow the "tax shift", some standards improved. Such as atmospheric pollutants in Fujian province for tax is the equivalent of 1.2 yuan per pollution; water pollutants, five heavy metals (mercury, cadmium, chromium, arsenic and lead), COD and ammonia nitrogen, the applicable tax rate for each pollution equivalent to 1.5 yuan, other 1.4 yuan per pollution equivalent water pollutants.

In September 30th, the Guizhou Provincial People's Congress Standing Committee passed the tax standard of Guizhou air pollutants for each pollution equivalent to 2.4 yuan; tax standard of water pollutants for each pollution equivalent 2.8 yuan - two times the current Guizhou sewage charges levied standards.

In 2016, Guizhou province sewage charges levied 446 million yuan, far less than 8 billion 534 million yuan of environmental protection spending. Guizhou Guizhou program pointed out that the current sewage charges minimum standards prescribed by the state, after the float is still at the lower level, close to the surrounding provinces, to a certain extent can avoid tax differences with neighboring provinces and lead to excessive negative effect and industrial pollution transfer ".

From the provinces that have announced the program (not yet voted by the provincial people's Congress), they also follow the two paths: translation, or floating.

For example, Zhejiang and Jiangsu generally follow the "fee tax shift"". As for Zhejiang air pollutants tax equivalent of 1.4 yuan per pollution, four kinds of heavy metal pollutants for tax for the equivalent of 18 yuan per pollution; water pollution is the pollution equivalent tax per 1.4 yuan, five kinds of heavy metals pollution equivalent for each applicable tax 1.8 yuan. The main pollutants collected in Jiangsu air pollutants and water pollutants are 4.8 yuan and 5.6 yuan per pollutant equivalent, respectively.

The Guangdong plan has gone up. In September 30th, "Guangdong Province, air pollution and water pollution environmental protection tax applicable to the decision (Draft) draft" external comments, make Guangdong province air pollutants each pollution equivalent to 1.8 yuan; 2.8 yuan per pollution equivalent water pollutants.

Zhang Bin, director of tax research center of Chinese Academy of Social Sciences Institute of finance strategy on twenty-first Century Economic Herald reporter said that environmental tax "fee to tax", tax collection standards should be higher, in the current economic situation, we must play the environmental tax to control pollution and promote the enterprise more use of Technology and equipment of energy saving and environmental protection, but also consider the capacity of the enterprise that reform needs to grasp the rhythm and balance of various factors.