environmental tax will soon be levied, how much tax epa to have the final say? -尊龙凯时官方下载

according to the latest media reports, the "environmental protection tax law" will come into effect on january 1, 2018, meaning that the sewage charging system that china has implemented for nearly 40 years will withdraw from the stage of history and the environmental tax will soon be imposed.

in order to safeguard the smooth introduction of the environmental tax, the tax department is now working closely with the environmental protection department to prepare for the levy, including the transfer of information on sewage companies, tax sources and information sharing platform for tax collection system development. the implementation of the environmental tax law will also be submitted to the state council for consideration.

the drawbacks of the system of sewage charges are increasingly heavy, the environmental situation more severe, coupled with the subjective and objective requirements of economic and green ecological development aggravated, the imminent landing of environmental taxes is also reasonable.

just a few decades of the system that is abolished, the new system will be unspeakable. in the moment when the contradiction between capital growth and environmental protection is fierce, how to make good use of the power of amplification around the country to solve the tax collection and administration tax reform problem and scientifically and reasonably determine the taxable air pollutants and water pollutants in this region and their specific applicable tax , to avoid the environmental tax into the "batu caves," is not less than a major challenge.

green tax will set off a storm to speed up the clean-up environmental problems, or create a more destructive storm?

1, why the tax fee reform

environmental tax levy, a major reason is that the sewage charging system is no longer applicable environmental trends.

china's sewage charging system has been implemented for many years and played an important role in preventing and controlling environmental pollution. however, with the deepening of the construction of ecological civilization, problems accumulated by itself have also been constantly exposed.

two of these phenomena are highly criticized.

first, the collection of sewage charges lower than the cost of pollution control, resulting in sewage companies would rather pay the sewage charges, but also reluctant to invest funds to improve the production process or pollution control,

second, under some regional agreements, the arbitrary reduction and exemption is more serious. under the local administrative intervention, the law enforcement of sewage charges is lax, which makes some key polluting enterprises pay less or not the sewage charges due to "policy exemption". moreover, charges become part of the business "burden" one of the means.

more deeply, under the pressure of economic growth, many local governments often regard "environmental capacity" as a bargaining chip to attract foreign investment and sacrifice the environmental protection of gdp, resulting in ineffective environmental protection and even worsening of the environment.

in lieu of tax, tax is meant to give greater rigidity to enforcement. in simple terms, it is unlawful not to pay sewage charges, but it is against the law to pay the green tax.

central university of finance had predicted that after the introduction of environmental tax, the annual scale of environmental tax levied up to 50 billion yuan. this is more than the sewage charges, but the purpose of levying this tax is not to obtain more financial revenue because the overall size is not large and is a regulated tax, which will force the transformation and upgrading of high-pollution and high-energy-consuming enterprises through taxation mechanisms. reduce pollutant emissions, and thus promote the economic restructuring and development mode changes, so as to establish a virtuous mechanism of "multiple tax payment by multiple levels and less tax pay by tax" in the future.

according to the principle of legislation, the environmental tax is a "tax shift", and is consistent with the current sewage charges from the "shift" of sewage charges to the environmental tax and the object of collection. the objects of collection are air pollutants, water pollutants, solid waste and noise.

however, the two are different. compared with the sewage charging system, the environmental tax law sets the amount of tax on air pollutants and water pollutants. to 10 times the limit, the air pollutants per pollutant equivalent of 1.2-12 yuan, water pollutants per pollutant equivalent of 1.4-14 yuan; the same time, according to the reduction rate increase a file tax relief provisions that the taxpayers to discharge taxable atmosphere if the concentration of pollutants or water pollutants is less than 30% of the prescribed standard, the environmental protection tax shall be levied on a 75% basis.

officials of the ministry of finance said earlier that the current fiscal system and sewage charges are divided into 1: 9 central and local governments. taking into account that local governments assume the responsibility of major pollution treatment, all the environmental protection taxes are intended to be used as local revenues in the future and the central government will no longer participate in the division.

this means that the enthusiasm of local governments in environmental pollution control is expected to increase.

2, collection is the biggest challenge

how much behind each reform means that the existing interests and the readjustment of the mechanism structure will be the key to whether the original intention and the result are consistent?

environmental tax as a newly introduced tax, involving a wide range of fees and taxes to be converted into two systems, policies and collection and management are required to do a lot of preparatory work, including the drafting of tax laws and regulations, refinement of specific policies and collection and management measures, the development of collection and management system and so on.

this also explains why the transitional period of the environmental tax law, which has been set for more than a year from its adoption to implementation, aims to make sufficient preparations for a smooth transition between the two systems of charging and taxation.

according to the provisions of the environmental tax law, taxation is the dominant taxation department, and the environmental protection department plays a supporting role. instead of having direct relations with the taxpayers, the tax base data is provided.

the resulting pros and cons can not be avoided either.

on the one hand, the general direction of the two lines of revenue and expenditure is thus established. in the past sewage charges charged by the environmental protection department, which belongs to the administrative fees and charges, close up, may not only be used for pollution control, but also may be used for environmental protection department of administrative expenses, not standardized. the environmental tax will enter the financial system, environmental protection department administrative expenses issued by the financial system.

on the other hand, the sewage charges in the past are a power of the environmental protection department. after tax reform, tax collection functions may fall under the authority of the environmental protection department, thereby reducing the regulatory rigidity.

whether the tax department and the environmental protection department form a good cooperation has become a key issue.

according to the industry's voice, as a special type of tax, the mode of collection and management has been "self-managed and self-managed" by the original environmental protection department and has been transformed into "enterprise declaration, tax collection, environmental protection coordination and information sharing". this model may become the biggest challenge.

according to the provisions of environmental tax law, enterprises declare themselves, the tax authorities to check the amount of tax is the main basis for the amount of tax. different from other types of taxes, the collection of environmental taxes based on the sewage and its statistical data, taxpayers can not self-report, tax authorities can not be approved, the environmental protection department should first taxable pollutants to be approved, which resulted in the verification and inspection "two skins" phenomenon.

in addition, the authenticity of the company's sewage or emission reduction data is no small problem. after the implementation of the environmental tax, the emission reduction data of enterprises will be the key to determine whether a company can cut taxes, pay taxes and pay taxes.

the measurement of pollutant emissions with complex measurement techniques and set of standards, the tax department and the environmental protection department on technical basis, the tax base to determine such as communication and technical coordination, the need for more scientific and rational determination. a not-so-good situation is that due to the lack of time for the development of the environmental monitoring equipment industry, environmental monitoring and operation and social monitoring have also started shortly and monitoring data has been fraudulently taken place.

back to the local level.

environmental tax falls to the ground, for the local government, power has increased. the environmental tax law provides the lower and upper limits of the tax standard, such as the above-mentioned air pollutants for each pollution equivalent of 1.2-12 yuan, water pollutants for each pollution equivalent of 1.4-14 yuan, the provinces can choose within this 10 times specific applicable tax rate.

this provision or may be a double-edged sword. on the one hand, it gives local governments more discretion, which can give play to the initiative of local governments. on the other hand, it may also result in different tax systems in different places and different tax burdens on enterprises in the same industries, thus affecting the enthusiasm of enterprises in implementing the new law.

in addition, the current high pressure of gdp is far from being lifted. especially in the situation that the current downward pressure on the economy and the increasingly severe environmental protection situation, the conflict between growth protection and environmental protection will be even more fierce. how to balance the two is a challenge to the local governors bigger green taxes will probably leave space for local governments to reduce their environmental protection requirements and urgently need to further refine the standards and requirements.