Environmental protection tax is levied: the local tax amount is clear, 330,000 taxpayers have been confirmed

From January 1, 2018, my country's first green tax with environmental protection as its goal, the environmental protection tax, was officially implemented, which replaced the nearly 40-year-old pollution discharge fee system. Environmental protection taxes are reported and paid on a quarterly basis, and the first levy period will be ushered in from April 1st to 15th, 2018. How is the environmental tax levied? How to determine the tax rate? Which industries have a greater impact on? Relevant persons in charge of the Ministry of Finance, the State Administration of Taxation, and the Ministry of Environmental Protection accepted interviews with reporters on issues of concern to all sectors.　　Clear local tax amount. An important principle of Beijing's levy of environmental protection tax at the maximum limit is to realize the smooth transfer of the pollution discharge fee system to the environmental protection tax system. The industry is most concerned about how to collect this tax? According to the Environmental Protection Tax Law, the tax object and scope of the environmental tax are basically the same as the current pollution fee, and the tax scope is the air, water, solid, noise and other pollutants that are directly discharged to the environment. Among them, the tax on air pollutants ranges from 1.2 yuan to 12 yuan per pollution equivalent, and the tax on water pollutants ranges from 1.4 yuan to 14 yuan per pollution equivalent. According to Wang Jianfan, Director of the Taxation Department of the Ministry of Finance, at present, all provinces, autonomous regions and municipalities except the Tibet Autonomous Region have issued specific applicable tax amounts for taxable air pollutants and water pollutants in the region in accordance with legal procedures. Among them, 12 provinces, including Heilongjiang, Liaoning, Jilin, Zhejiang, Anhui, Fujian, Jiangxi, Shaanxi, Gansu, Qinghai, Ningxia, and Xinjiang, determine their tax rates at low limits, and their air and water pollutant tax rates are 1.2 per pollution equivalent. Yuan and 1.4 Yuan. Shanxi, Inner Mongolia, Shandong, Hubei, Hunan, Guangdong, Guangxi, Hainan, Chongqing, Sichuan, Guizhou, Yunnan and other 12 provinces have tax rates at intermediate levels, and their air pollutant tax rates range from 1.8 to 3.9 yuan per pollution equivalent. In the meantime, the tax on water pollutants ranges from 2.1 to 3.5 yuan per pollution equivalent. Beijing, Tianjin, Hebei, Shanghai, Jiangsu, Henan and other six provinces are at a relatively high level of tax. The tax on air pollutants is between 4.8 and 12 yuan per pollution equivalent, and the tax on water pollutants is 4.8 per pollution equivalent. To 14 yuan. According to Cai Zili, Director of the Property and Behavioral Tax Department of the State Administration of Taxation, the environmental protection tax implements a dynamic tax adjustment mechanism that 'the country sets a bottom line and the local government can float up'. Taking Beijing-Tianjin-Hebei, which has a relatively small environmental carrying capacity, for example, Beijing determines the tax amount based on a maximum ceiling of 10 times the minimum tax standard. Its air and water pollutant taxes are 12 yuan and 14 yuan per pollution equivalent respectively; Hebei is based on the minimum tax amount. Eight times the standard determines the applicable tax amount for major air and water pollutants in 13 counties around Beijing. In addition, Jiangsu has also determined differentiated tax rates in different regions of the province. Inner Mongolia, Shanghai, Chongqing, and Yunnan, the four provinces, autonomous regions, and municipalities have adopted the method of gradually increasing the tax rates in place each year. Wang Jianfan said that, on the whole, the tax amount introduced by various regions takes into account the environmental carrying capacity, pollutant discharge status and the requirements of economic, social and ecological development goals in the region, which is conducive to the regulation and control of taxation in ecological and environmental protection. The 'green baton' force formaldehyde to be taxed at a rate of 24 times. 'The environmental protection significance of levying an environmental tax is greater than the financial significance.' Wang Jianfan said that the main purpose of the environmental tax is to help the construction of a beautiful China. The first article of the General Principles of the Environmental Tax Law states the purpose of the legislation , The levy of environmental protection tax is 'to protect and improve the environment, reduce pollutant emissions, and promote the construction of ecological civilization.' 'Environmental protection tax revenue accounts for a small proportion of total tax revenue. Environmental protection taxation is not to increase fiscal revenue, but to build a green tax system, play the role of tax 'leverage' adjustment, and guide enterprises to calculate economic accounts and environmental protection accounts. , To help achieve the overall goal of building a beautiful China.' Cai Zili said. Wang Jianfan said that the environmental protection tax is based on the amount of pollutant emissions, 'pay more tax for more pollutants, pay less for less pollutantsCost endogenization forces the transformation and upgrading of high-pollution and high-energy-consuming industries, and promotes economic restructuring and changes in development patterns. Taking air pollutants as an example, the environmental protection tax required to discharge the same amount of formaldehyde, which is more harmful, is 24 times that of ordinary 'smoke and dust.' Cai Zili explained that environmental protection taxes set differentiated pollution equivalent values u200bu200bfor pollution factors of different levels of harm, so as to achieve more taxation of high-hazard pollution factors. This policy treatment will help guide companies to improve their processes and reduce pollutant emissions, especially the emissions of high-risk pollutants.　　 330,000 taxpayers have been identified. 　 The new system of collection and management escorts the 'green tax' environmental tax. Although the scale is not large, it is difficult to transform the system. The Environmental Tax Law has established a new collection and management mechanism of 'tax collection and management, enterprise declaration, environmental monitoring, information sharing, and collaborative and co-governanceWang Jianfan said that from the actual situation, environmental protection tax collection and management are relatively complicated, and the professional and technical requirements for pollutant discharge monitoring are high. The pollution monitoring and management capabilities of the environmental protection department must be used. Whether the taxation authority and the environmental protection department work together smoothly is related to The implementation effect of the environmental tax law. 'In the 38 years since the levy of pollution discharge fees, a total of 316.9 billion yuan has been collected from 13.8 million households that discharge pollution, which is used to raise pollution prevention and control funds, and has played a role in strengthening environmental protection.