China's first environmental tax law will be implemented in 2018, the revenue is intended to be fully local
Release time:
2023-04-12
On December 25, the 25th meeting of the Standing Committee of the 12th National People's Congress passed the Environmental Protection Tax Law (hereinafter referred to as the "Environmental Protection Tax Law") with 145 votes in favor, 1 vote against, and 4 abstentions. President Xi Jinping issued a presidential order to implement the Environmental Protection Tax Law on January 1, 2018. Since the public consultation on the environmental protection tax law in June last year, this new tax law has been reviewed twice by the National People's Congress and passed within a year and a half. The Environmental Protection Tax Law is the first tax law after implementing the principle of statutory taxation. It will replace the current sewage charges, increase the pollution discharge of enterprises, and protect and improve the environment. Feng Qiaobin, a professor of the Economics Department of the National School of Administration, told Yicai.com that the passage of the Environmental Protection Tax Law is a milestone event in China's environmental protection, making a substantial step forward in the principle of legal taxation, and conveying that China's current economic transformation is paying more attention to the construction of ecological civilization. important signal. Wang Jianfan, director of the Department of Taxation and Administration of the Ministry of Finance, said at the press conference of the Standing Committee of the National People's Congress held on the 25th that the current sewage charges are divided into 1:9 between the central and local governments. Enthusiastically, after the reform of environmental protection fees to taxes, it is planned to use all environmental protection taxes as local revenues, and the central government will no longer participate in the sharing. The pollution discharge fee system has been shifted to the environmental protection tax. Although the environmental protection tax is a new tax, because it is essentially a tax instead of a sewage discharge fee, many features are similar to the current sewage discharge fee. The environmental protection tax law is divided into 5 chapters and 28 articles, covering tax calculation basis and tax payable, tax reduction and exemption, collection management, etc. Wang Qing, deputy director of the Economic Law Office of the Legislative Affairs Committee of the Standing Committee of the National People's Congress, said at the above-mentioned meeting that one of the principles followed in the formulation of the environmental protection tax law is to smoothly transfer the pollution discharge fee system to the environmental protection tax system, so the cohesive regulations are more complicated. many. First of all, the taxpayers of environmental protection tax are the same as the current taxpayers of sewage charges, and individual residents do not have to pay environmental tax. According to the Environmental Protection Tax Law published on the website of the National People’s Congress, the taxpayers of environmental protection tax are mainly enterprises, institutions and other operators that directly discharge pollutants in China or the sea areas under its jurisdiction, excluding individual residents and agencies that do not have production and operation activities. Environmental protection tax is also not levied on behaviors such as sewage treatment plants that do not directly discharge pollutants to the environment. Secondly, the tax items of the environmental protection tax are still the four categories of the previous sewage charges, namely air pollutants, water pollutants, solid waste and noise. The more controversial carbon dioxide is not included in the environmental tax items. The Environmental Protection Tax Law stipulates that only the top 3 air pollutants, the top 5 first-class water pollutants (mainly heavy metals) and the top 3 other water pollutants are taxed for each discharge outlet of the taxpayer. Taxpayers are taxed on every air and water pollutant they emit. Again, in the tax standard In fact, the basis for the design of the environmental protection tax is also from the current billing method of sewage charges. For example, for air pollutants and water pollutants, the current pollutant equivalent value table is used, and according to the current method, the pollution equivalent value equivalent to the emission amount is used as the basis for tax calculation.
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