Determine the tax standard in many places during t

2022-10-19
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The countdown to the environmental protection tax is less than one month from the environmental protection tax. All regions are actively using legal authorization to effectively refine environmental protection tax policies and adjust tax rates according to their respective environmental carrying capacity, pollutant emission status and economic, social and ecological development goals. The launch of carbon fiber composites for aviation by experts reminds that after adopting different policies, all regions should avoid the possible

less than one month from the environmental protection tax. All regions are actively using legal authorization to effectively refine the experimental capacity of environmental protection tax and adjust the tax rate according to their respective environmental carrying capacity, pollutant emission status and the requirements of economic, social and ecological development goals. Experts remind that after adopting different policies, all regions should avoid the possible tax competition and tax burden transfer between regions

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. Less than one month from the opening of the ring bonded area, in a larger space of 10 times, how do all regions choose

taking into account various factors

recently, the applicable tax standards for taxable air pollutants and water pollutants in Beijing were reviewed and approved by the Standing Committee of the Municipal People's Congress, which were 12 yuan and 14 yuan per pollution equivalent, respectively, according to the legal "top" of shipping activities in Southeast Asia. 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. Taking the applicable tax standard of taxable air pollutants as an example, Hebei implements it according to 8 times, 5 times and 4 times of the minimum standard 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

Qiao Baoyun, Dean of the Institute of public finance and policy at the Central University of Finance and economics, told economics - China's economy: "Environmental protection tax mainly has two functions: one is to control pollution within a more reasonable range; the other is to compensate for the social costs caused by pollution. The social costs caused by pollutants are different due to different types, locations, time and other factors. Therefore, different regions will choose different taxes, and the same region will also have different grades or classifications in tax setting. Taking Beijing as an example, its economic development level is relatively high, The social cost of pollution is large, so the environmental protection tax will also be high. "

"all localities are actively using the authorization given by the law to effectively refine environmental protection tax policies and adjust tax rates according to their respective environmental carrying capacity, pollutant emission status and economic, social and ecological development goals, which is also in line with the original intention of environmental protection tax legislation." Shi Wenwen, director of the finance and tax law research center of China University of political science and Law (Weibo), said in an exclusive interview

file classification, innovative tax setting methods

in the specific tax setting of environmental protection tax, some places also innovate methods, file classification, setting transition tax, etc. For example, Hebei divides the environmental protection tax standards for major air pollutants and major water pollutants into three levels, which are implemented according to 8 times, 5 times and 4 times of the minimum standards set by the state. The 13 counties (cities, districts) adjacent to Beijing, xiong'an new area and the 12 adjacent counties (cities, districts) implement class I standards. The relevant person in charge of the finance and economics Working Committee of the Standing Committee of the Hebei Provincial People's Congress said that dividing the tax standard of the main pollutants of the environmental protection tax into three levels by region and implementing different tax standards in different regions can effectively guide the transformation of the development mode and industrial transformation and upgrading of Hebei Province

in addition to grading according to different cities, Shanghai, Shandong, Zhejiang, Hubei and other places have also set different tax standards according to different pollutants. For example, in Hubei Province, the tax on water pollutants is 2.8 yuan per pollution equivalent for chemical oxygen demand, ammonia nitrogen, total phosphorus and five major heavy metals (lead, mercury, chromium, cadmium, metalloid arsenic) in wastewater, and 1.4 yuan per pollution equivalent for other water pollutants

Shi Wenwen said, "adopting the tax setting method of classification and classification requires further refinement of the identification of taxpayer categories and pollutant emission categories, which puts forward higher requirements for monitoring technology, enterprise management, collection and management conditions."

Liaoning and Yunnan also set up transitional tax. Liaoning will implement the minimum collection standard stipulated in the environmental protection tax law during the two-year transition period and redefine the tax standard by 2020; In 2018, air pollutants in Yunnan were 1.2 yuan per pollution equivalent, and water pollutants were 1.4 yuan per pollution equivalent; From January 2019, air pollutants will be 2.8 yuan per pollution equivalent and water pollutants will be 3.5 yuan per pollution equivalent

"setting a phased transition tax is convenient for taxpayers to anticipate and plan, so as to adjust their environmental behavior countermeasures and practices in time, which is helpful to almost blank in most places; on the other hand, China's industry has developed rapidly in recent years, giving better play to the guiding and regulating role of environmental protection tax policies. This innovative method is worth encouraging." Shi Wenwen commented

strengthen exploration and work together to seek the best path

after the tax standard is determined, how to promote the environmental protection tax to better take root has become an important proposition faced by all regions. At present, all regions are racing to make all-round preparations for the Levy of environmental protection tax. The relevant person in charge of Beijing Local Taxation Bureau told: "Beijing has issued the work plan of Beijing Local Taxation Bureau for implementing the environmental protection tax law." Integrate the staffing of institutions and establish a special agency to be responsible for the new tax types of environmental protection tax; Through investigation in relevant environmental protection departments, on-site visits to key enterprises, discussions with experts to understand the impact of fee to tax reform on the burden of enterprises, and verification and thorough investigation of the information of enterprises paying sewage charges one by one, the establishment of the first round of inventory of environmental protection tax payers has been completed. More than 7600 enterprises that collected sewage charges have been handed over to the local tax department. "

"as local revenue, environmental protection tax can mobilize local enthusiasm and enable local governments to prevent and control environmental pollution more effectively. At the same time, it will also create some new challenges." Qiao Baoyun pointed out, for example, how to deal with cross regional pollution problems as a whole; How to monitor pollution scientifically and accurately, so that the collection and management is more reasonable and the cost is lower; Whether and how to connect the income of environmental protection tax and the expenditure of pollution control; The relationship between environmental protection tax policy and carbon emission trading and other related policies, etc. these issues need long-term exploration and seek the best way through cooperative practice

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