Countdown to “environmental protection tax”, medium-sized manufacturing companies may pay 300,000-700,000 yuan per year
As the start of the tax collection in January next year approaches, the countdown to the start of the environmental protection tax has entered. Reporters recently learned from the industry that in order to ensure the smooth launch of this new tax, the tax department is currently working closely with the environmental protection department to prepare for the launch of the tax, including handing over information on pollutant-emitting enterprises, conducting tax source surveys, and developing an information sharing platform collection and management system. The implementation regulations of the Environmental Protection Tax Law will also be immediately submitted to the State Council for review.
As a separate tax law of our country to promote the construction of ecological civilization, the “Environmental Protection Tax Law” will be implemented on January 1, 2018, which also means that the sewage charging system that has been implemented in our country for nearly 40 years will be Withdrew from the stage of history. At the same time, in terms of tax collection and management, after the environmental protection fee is changed into a tax, the collection department will be changed from the environmental protection department to the tax authority. In cooperation with the environmental protection department, a tax collection and management model of “enterprise declaration, tax collection, environmental protection monitoring, and information sharing” will be launched.
So how many people know about this tax? Who is the environmental tax mainly levied on? How is the tax burden calculated? How much impact will manufacturing companies have?
How much tax revenue can be achieved by levying an environmental protection tax?
Yang Chaofei, President of the China Environmental Industry Promotion Association, once proposed that “pollution charges are equivalent to undercompensation, equal compensation and overcompensation for the environment.” However, my country’s sewage charges have always been in the undercompensation stage. .
In addition, sewage charges are not high across the country. Data show that from 2003 to 2015, a total of 211.599 billion yuan in sewage charges were collected across the country. Among them, 17.3 billion yuan in sewage discharge fees were collected in 2015, with 280,000 paying households. Among them, half of the national sewage charges come from five major industries: chemical, petroleum, thermal power, steel, and cement.
2015Annual sewage fee revenue proportion
Experts believe that this time the environmental protection tax will set the sewage discharge fee as the lower limit of the tax amount, and the collection intensity will be greatly strengthened, and the environmental protection tax revenue will be significantly increased. Data show that from 2003 to 2015, a total of 211.599 billion yuan in sewage fees were collected across the country, of which 17.3 billion yuan was collected in 2015. According to estimates from the Central University of Finance and Economics, after the introduction of environmental tax, it is estimated that the annual environmental tax collection scale will reach 50 billion yuan.
Who should pay taxes?
The overall idea of the Environmental Protection Tax Law is to change “fees” to “taxes”, that is, in accordance with the principle of “tax burden shifting” to achieve a smooth transfer from the sewage discharge fee system to the environmental protection tax system. The law writes “protecting and improving the environment, reducing pollutant emissions, and promoting the construction of ecological civilization” into the purpose of the station law, and clarifies that “enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment” are taxpayers, and determines the atmospheric Pollutants, water pollutants, solid waste and noise are taxable pollutants.
In terms of tax collection and management, after the environmental protection fee was changed to tax, the collection department was changed from the environmental protection department to the tax authority. The environmental protection department cooperated and determined the “enterprise declaration, tax collection, environmental protection monitoring, and information sharing” Tax collection and administration model. At the same time, all environmental protection tax revenue is treated as local tax revenue and included in the general public budget.
How much should I pay?
In terms of tax calculation basis, the emission of taxable pollutants is used as the basis for tax calculation. Air pollutants and water pollutants are determined according to the pollution equivalent number converted from the emission amount; solid waste is determined according to the solid waste emission amount. Determine; the noise is determined according to the number of decibels exceeding the national standards.
Specific tax standards will use the current sewage charge standards as the lower limit of the environmental protection tax. The tax range for air pollutants is 1.2 yuan to 12 yuan per pollution equivalent; the tax range for water pollutants is 1.2 yuan per pollution equivalent. The pollution equivalent is 1.4 yuan to 14 yuan; depending on the type of solid waste, the tax is 5 yuan to 1,000 yuan per ton; the noise is based on the number of decibels exceeding the standard, and the tax is 350 yuan to 11,200 yuan per month.
According to analysis by professionals: Taking a medium-sized manufacturing enterprise with an annual output value of 50 million yuan as an example:
The amount of air pollutant tax that needs to be paid every year is about 60,000 to 120,000 yuan in total;
The amount of water pollutant tax that needs to be paid is about 80,000 to 150,000 yuan in total;
You need to pay solid waste taxes such as sawdust, dust, chemical waste, etc., which total about 150,000-300,000 yuan;
The total amount of noise tax that needs to be paid is about 5,000-20,000 yuan per month.
In summary, the annual environmental protection tax of this manufacturing company should be between 300,000 and 700,000 yuan.
Chemical fiber weaving companies are large taxpayers. How much do they have to pay?
According to the forecast of the State Administration of Taxation, based on the emission reduction requirements of the “Twelfth Five-Year Plan”, based on the forecast of pollutant emissions in 2015 (due to difficulties in obtaining data, the forecast results only include atmospheric pollutants and Water pollutants (excluding solid waste and noise), according to the tax standard, assuming a 100% collection rate, the environmental protection tax revenue will be 45.655 billion yuan.
Estimated according to industry segmentation, among the air pollutants, the ferrous metal tempering and rolling finishing industry, non-metallic mineral products industry, non-ferrous metal tempering and rolling finishing industry, chemical industry, production and supply of electricity and heat The environmental protection taxes paid by five industries including the industry accounted for 88% of the total environmental protection tax revenue on air pollutants. Among the water pollutants, the environmental protection taxes paid by eight industries including chemical industry, papermaking, medicine, fabric industry, ferrous metal tempering and rolling finishing industry, agricultural and sideline food finishing industry, fermentation and brewing, and tanning accounted for the total amount of environmental protection taxes on water pollutants. 80% of tax revenue.
If the chemical fiber weaving factory calculates according to this, the cost of chemical fiber will also increase, and it will be even more difficult to reduce the price of the product!
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