Environmental taxes to whether the iron and steel and other industrial enterprises will increase the burden?
August 29, "People's Republic of China Environmental Protection Tax Law (Draft)" drew the twenty-second session of the NPC Standing Committee second session. According to the draft, China intends to levy environmental taxes and sewage charges to the existing standard tax as an environmental protection tax limit.
Sewage charges to green tax system transfer system
Finance Minister Lou Jiwei on draft description that this legislation is in accordance with the "pan tax" principle, the current pollution fee system will shift to environmental taxes.
Environmental Protection Law enacted in 1979 (Trial) established the sewage fee system, the existing environmental laws which have been renewed. NPC Financial and Economic Committee that, compared with the tax system, the presence of sewage charges less rigid system of law enforcement, local government and sectoral interventions and other issues, it is necessary to carry out environmental protection tax reform.
According to the draft, green taxes to taxpayers in other sea areas under the jurisdiction of the People's Republic of China and the People's Republic of China, the enterprise directly to environmental pollutants emission taxable institutions and other production operators. Taxable pollutants air pollutants, water pollutants, solid waste and noise.
How and sewage charges system convergence, the Bill provides for each outfall discharges or no taxable atmospheric pollutants, according to the number of equivalents of pollution descending order, the former three pollutants in environmental taxes; each outfall taxable water pollutants, according to the number of equivalents of pollution descending order of heavy metal pollutants in accordance with the preceding five, according to other pollutants before three environmental taxes.
Tax Bill will limit the current sewage charges fees as green taxes, states: atmospheric pollutant pollution tax equivalent per 1.2 yuan; water pollutants is 1.4 yuan; different types of solid waste, the tax per ton 5-1000 yuan; excessive noise by a few decibels, tax monthly 350-11200 yuan.
Taking into account the large differences over the draft authorized the provincial government can tax standard basis "environmental protection tax items tax table" provisions on the applicable tax taxable floating pollutants at the same level People's Congress decision, reported to the NPC Standing Committee and the State Council for the record.
Secretary-General of the National Federation of Chamber of Commerce Environmental Luo Jianhua said that China intends to explain the national legislative introduction of environmental taxes to protect the environment more clear awareness guide, which will promote the development of enterprises in the production and focus on prevention and control of pollution, which is a positive incentive. Of course, at present only the transition program, use of tax leverage leveraging the development of the ideal state should be the tax rate is higher than the cost of treatment, thereby increasing the effective excitation intensity.
It is expected to expand the field of industrial pollution control
Should the introduction of environmental taxes, will increase the burden on enterprises?
Environmental Protection Minister Chen Jining has previously said that it was not to increase taxes, but to encourage companies to reduce emissions, in multiple rows and pay taxes, pay less taxes and less exclusive. "Through tax measures can contribute to energy saving society, and guide consumption, transformation of economic development, promote industrial restructuring and upgrading."
In Luo Jianhua opinion, it should form a positive incentive, in addition to punish polluting enterprises should also be encouraged to do better business, such as tax halved, environmental leader system, etc., to a two-pronged policy of carrot and stick .
The draft clearly, in order to encourage companies to reduce emissions through the use of advanced technology, the taxpayer taxable emissions of pollutants and water pollutants atmospheric concentration below the national or local pollutant emission standards prescribed 50%, halved environment protection tax.
Luo Jianhua believe that, compared to the municipal environmental protection, the introduction of environmental taxes will attract businesses to open up the field of industrial pollution control, this market is much larger than the municipal environmental protection.
Introduction of environmental taxes will have an impact on third parties to carry out treatment. "By a third party professional management, who created pollution, the market has great potential." He said.
It will increase the corporate tax
Object of taxation from the point of view, the four major pollutants account for the bulk of atmospheric pollutants. Accordance with the draft standard tax, Taxation based on air pollutants, water pollutants emissions forecast, assuming 100% collection rate, environmental protection and income of about 45.655 billion yuan; 80% tax rate, environmental protection and income of about 36.524 billion yuan. Among them, about 90% of pollutants from the atmosphere, about 10% of water pollutants.
From the industry forecast, 5 sectors of atmospheric pollutants, ferrous metal smelting and rolling processing industry, non-metallic mineral products, non-ferrous metal smelting and rolling processing industry, chemical industry, electricity, heat production and supply industry and other environmental taxes paid , the total air pollutants environmental tax revenue 88%. Water contaminants, chemical, paper, pharmaceuticals, textiles, ferrous metal smelting and rolling processing industry, agro-food processing industry, fermentation and brewing, leather and other eight industries pay environmental taxes will account for 80%.
Emissions more businesses or affected
According to the draft, the environmental tax levied mainly to businesses, corporate tax will increase it? Although the provisions of the standards as the lower limit of the sewage charges levy green taxes, but many regions have raised the sewage charges, far exceeding the minimum standards. According to the State Administration of Taxation analysis, after the introduction of green taxes on the part of industry emissions more certain tax impact, the impact on businesses of all sizes, there are differences, could lead to the total output of the whole society down, but will promote the overall social investment increase overall change to a lesser extent.
Previously, the State Council Legislative Affairs Office released publicly draft stipulates that the discharge of pollutants exceeding the standard corporate tax will be doubled, and lists the key monitoring taxpayers, fire power, steel, cement, coal and other heavy polluting industries. But the relevant provisions in the draft submitted for deliberation, has been deleted. This is perhaps the emphasis on "translational tax" legislative principles are the same purpose, not to increase the burden on businesses.