Environmental protection tax is coming. Over emission tax is expected to be taxed three times at most

wallpapers Industry 2020-12-09

will double the environmental protection tax for those who discharge pollutants exceeding the standard or the total amount. The tax shall be levied at the maximum of three times of the local applicable tax standard. "

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on June 10, the Legislative Affairs Office of the State Council announced the draft environmental protection tax law (Draft for comments) jointly drafted by the Ministry of finance, the State Administration of Taxation and the Ministry of environmental protection, and solicited opinions from all walks of life. The Levy of environmental protection tax, which has been brewing for nearly a decade, will also enter the countdown. Liu Jianwen, a professor at the Law School of Peking University, told the daily economic news: "doubling the environmental tax is consistent with the new environmental protection law implemented this year. The intensity of punishment is unprecedented in the current tax law. "

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are facing double taxation for over standard emissions. In recent years, due to the severe environmental situation, environmental governance is changing from a single administrative means to a diversified means, and the industry's appeal for years of environmental tax is getting closer and closer. As early as 2013, the Third Plenary Session of the 18th CPC Central Committee proposed to promote the reform of environmental protection fees into taxes; during the two sessions of the National People's Congress this year, Premier Li Keqiang's government work report also stressed once again to do a good job in environmental protection tax legislation.

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Liu Jianwen introduced that according to the requirements of central legislation, environmental tax law is a kind of law that needs to be advanced.

According to the draft of

, taxpayers of environmental protection tax are enterprises, institutions and other producers and operators that directly discharge taxable pollutants to the environment in China and other sea areas under its jurisdiction; in terms of tax scope, taxable pollutants include air pollutants, water pollutants, solid wastes, construction noise, industrial noise and other pollutants.

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should be noted that the tax standard stipulated in the draft is basically consistent with the current collection standard of sewage charges, but severe punishment measures are put forward for the behavior of exceeding the standard and exceeding the total amount of pollutants. The draft of

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emphasizes that if the pollutant emission concentration value is higher than the national or local pollutant emission standard, or if the pollutant emission amount is higher than the specified total emission index, it shall be subject to 2% of the local applicable tax standard If the concentration value of pollutant discharge is higher than the national or local pollutant discharge standard, and the pollutant emission is higher than the total discharge index, the tax shall be calculated and levied according to 3 times of the local applicable tax standard.

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Liu Jianwen said that the intensity of punishment is not in the current tax law.

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environmental protection tax law was issued or earlier than expected. In recent years, the dispute about environmental tax has never stopped. Under the requirement of "fee to tax", the environmental field of fee to tax has also become an important part. However, the affordability of enterprises after fee reform has become one of the focuses of controversy.

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industry experts told the daily economic news that the purpose of environmental tax is to promote the protection and improvement of the environment, promote energy conservation and emission reduction of enterprises, and levy environmental tax is to put pressure on enterprises. In an interview with reporters, an enterprise leader in the field of environmental protection of

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said: "in the past, everyone was worried that the cost of industrial enterprises would be even worse after the environmental tax was added, especially in our current economic downturn. I think the environmental tax is 10 years late. If it was pushed 10 years earlier at a time when our economic situation was very good, the effect would be very good. Now there is a lot of pressure. " However, in the view of Jia Kang, former director of the Institute of financial science of the Ministry of finance, it is necessary to seize the favorable opportunity when the main energy prices are at a low level, speed up the legislation of environmental tax and promote the reform of environmental tax as soon as possible.

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during the two sessions of the National People's Congress this year, Jia Kang once said that the downward trend of coal price and oil price in the market in the near future and a period of time in the future will ease the pressure of inflation and provide an important opportunity to levy environmental tax. At this time, the Levy of environmental tax will make it easier for enterprises to digest. Therefore, the rise of environmental costs will lead to the rise of enterprise operation costs, and the impact on the overall economic operation at the macro level is also small. At the same time, because of the prominent environmental problems, the public voice for more environmental protection measures is very high, coupled with public publicity, can also highlight the role of environmental tax in promoting energy conservation and emission reduction.

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have been arguing about environmental tax for a long time. Although there are still some "tough bones" hindering the promotion of environmental tax, from the content of the draft, some differences should have been basically resolved. According to Liu Jianwen, according to the central government's plan, the environmental tax law will definitely come out before 2020, but the environmental protection tax law will not wait until then. It may be introduced in the next two years.


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