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Global Coatings Network News: Global Coatings Network News:
The Twenty-Fifth Meeting of the Standing Committee of the Twelfth National People's Congress voted and passed the Environmental Protection Tax Law on December 25.
The implementation of the "most stringent" new environmental protection law last year, and the continuous daily penalties and other regulations, made the new environmental protection law really "growth teeth.
From the environmental protection law to more specific water pollution prevention and control laws, air pollution prevention and control laws, etc.
During the deliberations of the Standing Committee of the National People’s Congress this time, some members bluntly said that if a company’s pollution causes a loss of 100 million yuan to the society and a fine of only 10 million yuan, is it difficult to reflect the deterrent effect of the law? Between increasing investment in environmental protection and being fined, Some companies will inevitably make their own small calculations-if the fine is not enough to increase the investment in environmental protection facilities, the company is likely to accept the penalty and continue to discharge pollution.
The environmental protection tax law passed this time is to start with tax leverage, allowing companies to pay more taxes if they emit more pollutants, and enjoy tax relief if they emit less pollutants.
The treatment of water and soil pollution may take decades or even hundreds of years.
Fortunately, in response to people's expectations for the sky, blue, green, clear water, my country's laws in the field of environmental protection are being improved rapidly, and the effects of some laws have already emerged.
Environmental Protection Tax Law of the People's Republic of China
tax.
And noise.
Attached to the "Environmental Protection Tax Items and Tax Amount Table", it is proposed within the range of tax amounts, reported to the Standing Committee of the People's Congress at the same level for decision, and reported to the Standing Committee of the National People's Congress and the State Council for the record.
The specific pollution equivalent value of each taxable air pollutant and water pollutant shall be implemented in accordance with the "Taxable Pollutants and Equivalent Value Table" attached to this Law.
In order, environmental protection taxes are levied on the first five categories of water pollutants, and environmental protection taxes are levied on other categories of water pollutants in accordance with the first three items.
, it shall be calculated in accordance with the pollution discharge coefficient and material balance method prescribed by the environmental protection department of the State Council;
If the concentration value of taxable air pollutants or water pollutants discharged by taxpayers is lower than 50% of the pollutant discharge standards set by the state and local authorities, an environmental protection tax shall be levied at a reduced rate of 50%.
If the payment cannot be calculated according to the fixed time limit, the payment can be declared and paid every time.
If the taxpayer declares and pays in batches, he shall file a tax declaration with the tax authority and pay the tax within 15 days from the date of the occurrence of the tax obligation.
The competent environmental protection department shall start 15 days from the date of receipt of the data from the tax authority.
Issue a review opinion to the tax authority within days.
The tax authority shall adjust the tax payable of the taxpayer in accordance with the data reviewed by the environmental protection authority.
The taxation authority of the State Council and the marine authority of the State Council shall formulate specific measures .
Taxpayers, tax authorities, environmental protection authorities and their staff who violate the provisions of this law shall follow the provisions of the "Tax Collection and Administration Law of the People's Republic of China", "Environmental Protection Law of the People's Republic of China" and relevant laws Investigate legal responsibility.
Different pollutants with the same pollution equivalent in the same medium have basically the same pollution degree.
The Twenty-Fifth Meeting of the Standing Committee of the Twelfth National People's Congress voted and passed the Environmental Protection Tax Law on December 25.
The implementation of the "most stringent" new environmental protection law last year, and the continuous daily penalties and other regulations, made the new environmental protection law really "growth teeth.
From the environmental protection law to more specific water pollution prevention and control laws, air pollution prevention and control laws, etc.
During the deliberations of the Standing Committee of the National People’s Congress this time, some members bluntly said that if a company’s pollution causes a loss of 100 million yuan to the society and a fine of only 10 million yuan, is it difficult to reflect the deterrent effect of the law? Between increasing investment in environmental protection and being fined, Some companies will inevitably make their own small calculations-if the fine is not enough to increase the investment in environmental protection facilities, the company is likely to accept the penalty and continue to discharge pollution.
The environmental protection tax law passed this time is to start with tax leverage, allowing companies to pay more taxes if they emit more pollutants, and enjoy tax relief if they emit less pollutants.
The treatment of water and soil pollution may take decades or even hundreds of years.
Fortunately, in response to people's expectations for the sky, blue, green, clear water, my country's laws in the field of environmental protection are being improved rapidly, and the effects of some laws have already emerged.
Environmental Protection Tax Law of the People's Republic of China
(Adopted at the 25th meeting of the Standing Committee of the 12th National People's Congress on December 25, 2016)
(Adopted at the 25th meeting of the Standing Committee of the 12th National People's Congress on December 25, 2016)
table of Contents
table of Contents
Chapter One General Provisions
Chapter One General Provisions
Chapter II Tax Calculation Basis and Tax Payable
Chapter II Tax Calculation Basis and Tax Payable
Chapter III Tax Reduction and Exemption
Chapter III Tax Reduction and Exemption
Chapter IV Collection Management
Chapter IV Collection Management
Chapter 5 Supplementary Provisions
Chapter 5 Supplementary Provisions
Chapter One General Provisions
Chapter One General Provisions
Article 1 This law is formulated in order to protect and improve the environment, reduce pollutant discharge, and promote the construction of ecological civilization.
Article 2 In the territory of the People’s Republic of China and other sea areas under the jurisdiction of the People’s Republic of China, enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment are taxpayers of environmental protection taxes and shall pay environmental protection taxes in accordance with the provisions of this law.
tax.
tax.
Article 3 The taxable pollutants mentioned in this law refer to the atmospheric pollutants, water pollutants and solid wastes specified in the "Environmental Protection Tax Items and Tax Amount Table" and the "Taxable Pollutants and Equivalent Value Table" attached to this Law.
And noise.
And noise.
Article 4 In any of the following circumstances, it does not belong to the direct discharge of pollutants to the environment and does not pay the environmental protection tax of the corresponding pollutants:
Article 4 In any of the following circumstances, it does not belong to the direct discharge of pollutants to the environment and does not pay the environmental protection tax of the corresponding pollutants:
(1) Enterprises, public institutions, and other producers and operators discharge taxable pollutants into legally established sites for centralized treatment of sewage and domestic garbage;
(1) Enterprises, public institutions, and other producers and operators discharge taxable pollutants into legally established sites for centralized treatment of sewage and domestic garbage;
(2) Enterprises, institutions and other production operators store or dispose of solid waste in facilities and places that meet national and local environmental protection standards.
Article 5 Where the legally established urban and rural sewage and domestic waste centralized treatment sites discharge taxable pollutants into the environment in excess of the national and local discharge standards, they shall pay environmental protection taxes.
Enterprises, institutions and other producers and operators who store or dispose of solid wastes that do not meet the national and local environmental protection standards shall pay environmental protection taxes.
Article 6 The tax items and amount of environmental protection tax shall be implemented in accordance with the "Environmental Protection Tax Item and Tax Amount Table" attached to this Law.
The determination and adjustment of the specific applicable tax amount of taxable air pollutants and water pollutants shall be determined and adjusted by the people’s governments of provinces, autonomous regions, and municipalities directly under the Central Government in an overall consideration of the environmental carrying capacity, current pollutant discharge status and economic, social and ecological development objectives of the region.
Attached to the "Environmental Protection Tax Items and Tax Amount Table", it is proposed within the range of tax amounts, reported to the Standing Committee of the People's Congress at the same level for decision, and reported to the Standing Committee of the National People's Congress and the State Council for the record.
Attached to the "Environmental Protection Tax Items and Tax Amount Table", it is proposed within the range of tax amounts, reported to the Standing Committee of the People's Congress at the same level for decision, and reported to the Standing Committee of the National People's Congress and the State Council for the record.
Chapter II Tax Calculation Basis and Tax Payable
Chapter II Tax Calculation Basis and Tax Payable
Article 7 The taxation basis of taxable pollutants shall be determined according to the following methods:
Article 7 The taxation basis of taxable pollutants shall be determined according to the following methods:
(1) Taxable air pollutants are determined according to the pollution equivalent number converted from the amount of pollutant discharge;
(1) Taxable air pollutants are determined according to the pollution equivalent number converted from the amount of pollutant discharge;
(2) Taxable water pollutants are determined in accordance with the pollution equivalent number converted from the amount of pollutant discharge;
(2) Taxable water pollutants are determined in accordance with the pollution equivalent number converted from the amount of pollutant discharge;
(3) Taxable solid waste is determined according to the discharge volume of solid waste;
(3) Taxable solid waste is determined according to the discharge volume of solid waste;
(4) Taxable noise is determined in accordance with the number of decibels exceeding the national standard.
Article 8 The pollution equivalent number of taxable air pollutants and water pollutants is calculated by dividing the discharge amount of the pollutant by the pollution equivalent value of the pollutant.
The specific pollution equivalent value of each taxable air pollutant and water pollutant shall be implemented in accordance with the "Taxable Pollutants and Equivalent Value Table" attached to this Law.
The specific pollution equivalent value of each taxable air pollutant and water pollutant shall be implemented in accordance with the "Taxable Pollutants and Equivalent Value Table" attached to this Law.
Article 9 The taxable air pollutants at each discharge outlet or without discharge outlets shall be sorted in descending order of pollution equivalent, and environmental protection taxes shall be imposed on the first three pollutants.
The taxable water pollutants at each discharge outlet shall be classified according to the "Taxable Pollutants and Equivalent Values Table" attached to this Law to distinguish the first type of water pollutants and other types of water pollutants, in descending order of pollution equivalent numbers.
In order, environmental protection taxes are levied on the first five categories of water pollutants, and environmental protection taxes are levied on other categories of water pollutants in accordance with the first three items.
In order, environmental protection taxes are levied on the first five categories of water pollutants, and environmental protection taxes are levied on other categories of water pollutants in accordance with the first three items.
The people’s governments of provinces, autonomous regions, and municipalities directly under the Central Government may increase the number of taxable pollutant items subject to environmental protection taxes levied on the same discharge outlet in accordance with the special needs of pollutant emission reduction in their respective regions, report to the Standing Committee of the People’s Congress at the same level for decision, and report to the National People’s Representatives The Standing Committee of the General Assembly and the State Council for the record.
Article 10 The discharge volume of taxable air pollutants, water pollutants, solid waste and the number of decibels of noise shall be calculated according to the following method and sequence:
Article 10 The discharge volume of taxable air pollutants, water pollutants, solid waste and the number of decibels of noise shall be calculated according to the following method and sequence:
(1) If the taxpayer installs and uses automatic pollutant monitoring equipment that meets the national regulations and monitoring specifications, the calculation shall be based on the automatic pollutant monitoring data;
(1) If the taxpayer installs and uses automatic pollutant monitoring equipment that meets the national regulations and monitoring specifications, the calculation shall be based on the automatic pollutant monitoring data;
(2) If the taxpayer has not installed and used automatic pollutant monitoring equipment, it shall be calculated according to the monitoring data issued by the monitoring agency that meets the relevant national regulations and monitoring specifications;
(2) If the taxpayer has not installed and used automatic pollutant monitoring equipment, it shall be calculated according to the monitoring data issued by the monitoring agency that meets the relevant national regulations and monitoring specifications;
(3) If the monitoring conditions are not met due to many types of pollutants discharged, etc.
, it shall be calculated in accordance with the pollution discharge coefficient and material balance method prescribed by the environmental protection department of the State Council;
, it shall be calculated in accordance with the pollution discharge coefficient and material balance method prescribed by the environmental protection department of the State Council;
(4) If the calculation cannot be performed in accordance with the methods specified in paragraphs 1 to 3 of this article, the calculation shall be verified and calculated in accordance with the sampling calculation method prescribed by the environmental protection department of the people's government of the province, autonomous region, or municipality directly under the Central Government.
Article 11 The taxable amount of environmental protection tax shall be calculated according to the following methods:
Article 11 The taxable amount of environmental protection tax shall be calculated according to the following methods:
(1) The taxable amount of taxable air pollutants is the pollution equivalent number multiplied by the specific applicable tax amount;
(1) The taxable amount of taxable air pollutants is the pollution equivalent number multiplied by the specific applicable tax amount;
(2) The taxable amount of taxable water pollutants is the pollution equivalent number multiplied by the specific applicable tax amount;
(2) The taxable amount of taxable water pollutants is the pollution equivalent number multiplied by the specific applicable tax amount;
(3) The taxable amount of taxable solid waste is the solid waste discharge amount multiplied by the specific applicable tax amount;
(3) The taxable amount of taxable solid waste is the solid waste discharge amount multiplied by the specific applicable tax amount;
(4) The taxable amount of taxable noise is the specific applicable tax amount corresponding to the number of decibels exceeding the national standard.
Chapter III Tax Reduction and Exemption
Chapter III Tax Reduction and Exemption
Article 12 The following circumstances shall be temporarily exempted from environmental protection tax:
Article 12 The following circumstances shall be temporarily exempted from environmental protection tax:
(1) Agricultural production (excluding large-scale breeding) discharges taxable pollutants;
(1) Agricultural production (excluding large-scale breeding) discharges taxable pollutants;
(2) Mobile pollution sources such as motor vehicles, railway locomotives, non-road mobile machinery, ships, and aircraft discharge taxable pollutants;
(2) Mobile pollution sources such as motor vehicles, railway locomotives, non-road mobile machinery, ships, and aircraft discharge taxable pollutants;
(3) The corresponding taxable pollutants discharged by the legally established urban and rural sewage centralized treatment and domestic garbage centralized treatment sites do not exceed the national and local emission standards;
(3) The corresponding taxable pollutants discharged by the legally established urban and rural sewage centralized treatment and domestic garbage centralized treatment sites do not exceed the national and local emission standards;
(4) The solid waste comprehensively utilized by the taxpayer meets the national and local environmental protection standards;
(4) The solid waste comprehensively utilized by the taxpayer meets the national and local environmental protection standards;
(5) Other circumstances under which the State Council approves tax exemption.
The tax exemption provisions in item 5 of the preceding paragraph shall be reported by the State Council to the Standing Committee of the National People's Congress for the record.
Article 13 If the concentration value of taxable air pollutants or water pollutants discharged by taxpayers is lower than 30% of the national and local pollutant discharge standards, the environmental protection tax shall be levied at a reduced rate of 75%.
If the concentration value of taxable air pollutants or water pollutants discharged by taxpayers is lower than 50% of the pollutant discharge standards set by the state and local authorities, an environmental protection tax shall be levied at a reduced rate of 50%.
If the concentration value of taxable air pollutants or water pollutants discharged by taxpayers is lower than 50% of the pollutant discharge standards set by the state and local authorities, an environmental protection tax shall be levied at a reduced rate of 50%.
Chapter IV Collection Management
Chapter IV Collection Management
Article 14 The environmental protection tax shall be collected and managed by tax authorities in accordance with the "Tax Collection and Administration Law of the People's Republic of China" and the relevant provisions of this law.
The competent department of environmental protection shall be responsible for the monitoring and management of pollutants in accordance with this Law and relevant environmental protection laws and regulations.
Local people's governments at or above the county level shall establish a work mechanism for division of labor between taxation agencies, environmental protection departments and other relevant units, strengthen the management of environmental protection tax collection, and ensure that tax payments are put into the treasury in time and in full.
Article 15 The competent department of environmental protection and the taxation authority shall establish a tax-related information sharing platform and work cooperation mechanism.
The competent department of environmental protection shall submit the pollutant discharge unit’s pollutant discharge permits, pollutant discharge data, environmental violations and administrative penalties and other environmental protection related information to the tax authorities on a regular basis.
Taxation authorities shall regularly submit tax-related information regarding environmental protection taxes, such as taxpayers’ tax declarations, tax deposits, tax reductions, tax debts, and risk doubts, to the competent environmental protection department.
Article 16 The time when the tax liability occurs is the day when the taxpayer discharges taxable pollutants.
Article 17 Taxpayers shall declare and pay environmental protection taxes to the taxation authorities of the places where taxable pollutants are discharged.
Article 18 Environmental protection tax is calculated on a monthly basis, and declared and paid on a quarterly basis.
If the payment cannot be calculated according to the fixed time limit, the payment can be declared and paid every time.
If the payment cannot be calculated according to the fixed time limit, the payment can be declared and paid every time.
When taxpayers declare and pay, they should report to the tax authorities the types and quantities of taxable pollutants discharged, the concentration values of air pollutants and water pollutants, and other tax information that the tax authorities require taxpayers to submit based on actual needs.
Article 19 If a taxpayer declares and pays quarterly, he shall, within 15 days from the end of the quarter, file a tax declaration and pay the tax with the tax authority.
If the taxpayer declares and pays in batches, he shall file a tax declaration with the tax authority and pay the tax within 15 days from the date of the occurrence of the tax obligation.
If the taxpayer declares and pays in batches, he shall file a tax declaration with the tax authority and pay the tax within 15 days from the date of the occurrence of the tax obligation.
Taxpayers shall truthfully handle tax declarations in accordance with the law and assume responsibility for the authenticity and completeness of the declarations.
Article 20 The tax authority shall compare the tax declaration data of the taxpayer with the relevant data submitted by the environmental protection department.
If the tax authority discovers that the taxpayer’s tax declaration data is abnormal or the taxpayer fails to complete the tax declaration within the prescribed time limit, it may request the competent environmental protection department for review.
The competent environmental protection department shall start 15 days from the date of receipt of the data from the tax authority.
Issue a review opinion to the tax authority within days.
The tax authority shall adjust the tax payable of the taxpayer in accordance with the data reviewed by the environmental protection authority.
The competent environmental protection department shall start 15 days from the date of receipt of the data from the tax authority.
Issue a review opinion to the tax authority within days.
The tax authority shall adjust the tax payable of the taxpayer in accordance with the data reviewed by the environmental protection authority.
Article 21 Where the amount of pollutant discharge is verified and calculated in accordance with the provisions of Item 4 of Article 10 of this Law, the tax authority shall verify the type, amount and tax payable of pollutant discharge in conjunction with the competent department of environmental protection.
Article 22: Taxpayers engaged in marine engineering discharging taxable air pollutants, water pollutants or solid waste into the sea areas under the jurisdiction of the People’s Republic of China shall declare and pay environmental protection taxes.
The taxation authority of the State Council and the marine authority of the State Council shall formulate specific measures .
The taxation authority of the State Council and the marine authority of the State Council shall formulate specific measures .
Article 23.
Taxpayers, tax authorities, environmental protection authorities and their staff who violate the provisions of this law shall follow the provisions of the "Tax Collection and Administration Law of the People's Republic of China", "Environmental Protection Law of the People's Republic of China" and relevant laws Investigate legal responsibility.
Taxpayers, tax authorities, environmental protection authorities and their staff who violate the provisions of this law shall follow the provisions of the "Tax Collection and Administration Law of the People's Republic of China", "Environmental Protection Law of the People's Republic of China" and relevant laws Investigate legal responsibility.
Article 24: People's governments at all levels shall encourage taxpayers to increase investment in environmental protection construction, and provide financial and policy support for taxpayers' investment in automatic pollutant monitoring equipment.
Chapter 5 Supplementary Provisions
Chapter 5 Supplementary Provisions
Article 25 The meaning of the following terms in this law:
Article 25 The meaning of the following terms in this law:
(1) Pollution equivalent refers to a comprehensive index or unit of measurement that measures the environmental pollution of different pollutants based on the degree of harmfulness of pollutants or pollutant discharge activities to the environment and the technology and economy of treatment.
Different pollutants with the same pollution equivalent in the same medium have basically the same pollution degree.
Different pollutants with the same pollution equivalent in the same medium have basically the same pollution degree.
(2) Pollution discharge coefficient refers to the statistical average of the pollutant quantity that should be discharged per unit of product produced under normal technical, economic and management conditions.
(3) Material balance calculation refers to a method of measuring and calculating the raw materials used in the production process, the products produced, and the waste generated according to the principle of conservation of material mass.
Article 26 Enterprises, institutions and other production and business operators that directly discharge taxable pollutants into the environment shall, in addition to paying environmental protection taxes in accordance with the provisions of this law, be liable for the damage they cause in accordance with the law.
Article 27 From the date of implementation of this law, environmental protection taxes shall be levied in accordance with the provisions of this law, and pollution discharge fees shall no longer be levied.
Article 28 This law shall come into force on January 1, 2018.
