” environmental protection tax law ” it is our country the first reflect the green tax system, one-way tax law that advances zoology civilization to build technically, will apply at will rising on January 1, 2018. Current, linkage of each ministries and commissions, advance environmental protection Shui Kaizheng to work. And the enterprise answers a respect, be pregnant has concern, different level concern expends many enterprises load of company of accentuation of meeting changing tax. For this, the expert expresses, with its concern raises cost, be inferior to increasing environmental protection investment ahead of schedule.
Since reforming and opening, our country economy is in the process that develops quickly, also produced serious environmental problem, become the bottleneck that restricts economy to be able to develop continuously gradually. The 18 big reports of the party put forward, want to put zoology civilization construction in prominent place. Passed on December 25, 2016 ” environmental protection tax law ” betray translation principle according to duty, realized blowdown to expend the smooth move to environmental duty and successful butt joint, with duty era is expended, produce taxation drive effect adequately, for zoology civilization construction offerred necessary system to ensure.
” environmental protection tax law ” it is our country the first reflect the green tax system, one-way tax law that advances zoology civilization to build technically, will apply at will rising on January 1, 2018. From environmental protection Shui Kaizheng still has time of 100 days, do each ask for a canal is branch, each enterprise ready?
Why to roll out environmental protection duty?
In December 2016, standing committee of National People’s Congress of 12 whole nations the 25th times the conference votes through ” tax law of environmental protection of People’s Republic of China ” . As collect time drawing near, the blowdown rate system that this meant our country to apply nearly 40 years is spent be about to exit historical arena. As our country the first reflect the green tax system, one-way tax law that advances zoology civilization to build technically, its are being treated lawfully not only country level sense is great, also will pollute a respect to have main effect in environment of prevention and cure.
Establish blowdown rate system spent our country 1979, choose to wait for 4 kinds of contaminant to collect blowdown fee to atmosphere, water, solid, noise, to environment of prevention and cure pollution had main effect. “But a few problems that avoid hard exist in be being carried out actually, if execute the law,rigid inadequacy, local government and branch intervene etc, affected the effective play of this system function. Be aimed at this kind of circumstance, be necessary to execute environmental protection cost to change tax, system of farther aggrandizement environmental protection is built. ” chief tells negotiable securities times the reporter related the Ministry of finance.
“All the time since the cost related environmental protection is very much, for instance sewage disposal is expended etc. But collect cost and place to very close economy concerns, if close completely according to the standard of cost, the enterprise may choose to be not managed in place, can bring concussion to local economy. Accordingly, can get when collecting fees related executive environmental protection the influence of local government. ” interval of An Yongda China receives duty to be in charge of copartner Liang Yin is happy say, to remove adverse effect, expending meeting changing tax is a kind of significant step.
Chief expresses related the Ministry of finance, impose environmental protection tax, but less than changes an environment to pollute cost, drive the development kind that forms environment of organisms’ habits of managing energy natural resources, protection and consumptive pattern. Leave to blowdown behavior impose environmental protection tax, be ” the person that pollute pays cost the principle ” reflect, a kind be exterior to environmental pollution cost sex corrective, to reducing pollution, stimulative environmental protection has important sense.
Environmental protection tax law is abided by change blowdown fee system smoothly the fundamental to system of environmental protection tax, the pay person that main show expends blowdown regards environmental protection as the taxpayer of duty. Collect fees according to active blowdown method of project, plan cost and rate, set basis of the tax items of environmental protection duty, plan tax and standard of the amount of tax to be paid. The one big differentia of two kinds of systems depends on, environmental protection tax law increased taxpayer to decrease the taxation derate class of the platoon, namely taxpayer is discharged should duty air pollution content or the chroma of water pollution content is worth under formulary level of 30% , decrease by 75% impose environmental protection tax.