As the first one-line tax law in China that specifically reflects the “green tax system†and promotes the construction of ecological civilization, the Environmental Protection Tax Law will be officially implemented on January 1, 2018. At present, the local governments have basically clarified the applicable tax standards for environmental protection taxes and are ready to levy. The reporter found that after the environmental protection tax was levied, atmospheric and water pollutant discharge enterprises were the most affected. At the same time, factors such as the improvement of environmental protection standards and the adjustment mechanism of tax incentives will also greatly promote the development of relevant environmental protection industries. Each vary according to considerations of environmental protection around the tax rate requirements, atmospheric pollutants taxable tax rate per pollution equivalent from 1.2 to 12 yuan, the tax rate for each pollutant water pollution equivalent from 1.4 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 scope of the statutory tax amount. The reporter found out that there are no clear data in the provinces such as Heilongjiang and Tibet. At present, other provinces have successively announced the specific applicable tax amount of environmental protection tax in the region according to their own development. Some provinces have determined the applicable tax amount of atmospheric and water pollutants as the lower limit of the tax amount. Among them, Jilin, Jiangxi, Anhui, Shaanxi and other eight provinces explicitly levied 1.2 yuan and 1.4 yuan per pollution equivalent of air pollutants and water pollutants. In Fujian, the five heavy metals, chemical oxygen demand and ammonia nitrogen applicable taxes in water pollutants will be raised slightly to 1.5 yuan per pollution equivalent. Other taxable atmospheric and water pollutants will be subject to the lower limit of tax. Individual provinces have set a transition period for the applicable tax amount. For example, Liaoning stipulates that the taxable air pollutant tax standard should be 1.2 yuan/pollution equivalent from 2018 to 2019, and the water pollutant tax standard should be 1.4 yuan/pollution equivalent. The specific applicable tax plan for the year 2020 and beyond will be decided. The applicable taxes for atmospheric and water pollutants determined by most provinces are higher than the lower limit of the tax amount. The “top grid†implementation in Beijing uses the highest tax rate, which is 10 times the lower limit of the tax. The 13 counties in Hebei Province around Beijing have also adopted higher tax rates. The applicable taxes in the provinces of Shanghai, Tianjin, Jiangsu and other provinces exceeded three times the lower limit of the tax. Shanxi, Zhejiang, Guangdong, Hainan and other provinces are under three times. Air pollutant discharge enterprises are subject to the most environmental protection tax laws. Enterprises and institutions that directly discharge taxable pollutants into the environment and other producers and operators are taxpayers of environmental protection taxes. The taxable pollutants are mainly atmospheric pollutants and water pollutants. , solid waste and noise. Some insiders predict that once the environmental protection tax is levied, the scale will far exceed the current sewage charges, and the annual collection will reach 50 billion yuan. Among them, air pollutants and water pollutant discharge enterprises are the most affected. From the perspective of the industry, air pollutant emission enterprises mainly include: ferrous metal smelting and rolling processing industry, non-metallic mineral products industry, non-ferrous metal smelting and rolling processing industry, chemical, electric power, heat production and supply. Water pollutant discharge enterprises include: chemical, paper, medicine, textile industry, ferrous metal smelting and rolling processing industry, agricultural and sideline food processing industry, fermentation and brewing, and leather making. Due to the different applicable tax rates, the amount of environmental taxes that various industries and enterprises need to pay in different provinces is different. For example, a medium-sized manufacturing enterprise based on an annual output value of 50 million yuan in Shanxi has an annual environmental protection tax of about 300,000 to 700,000 yuan. In Shandong, this tax will reach 600,000 to 1.05 million yuan. It is understood that the environmental protection tax is implemented at a fixed tax rate, that is, multiple rows of overpayments, and fewer discharges. The difference in environmental tax burden will eventually lead to differences in product prices and production scales, which will force enterprises to transform and upgrade. Liu Jintao, deputy director of the Tax Law Department of a law firm in Beijing, said that the implementation of the environmental protection tax has benefited enterprises that have been paying attention to environmental protection and energy conservation on the one hand, because their environmental protection indicators have already reached the standard, which not only saves environmental protection costs, but also obtains tax revenue. On the other hand, the market demand for environmental protection services will increase, and the tax incentive adjustment mechanism in the environmental protection tax law will encourage enterprises to raise emission reduction standards and promote the development of high-standard environmental protection professional technologies. “The acquisition of environmental protection emission reduction data also requires the installation of monitoring equipment or third-party monitoring services, coupled with the launch of the Ministry of Environmental Protection's sewage permit, which is beneficial to the development of related industries.†Liu Jintao said.
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