The expropriation of environmental tax is in line

时间:2017-10-26 00:00:19  

          In January 1, 2018, the "People's Republic of China environmental protection law" will be formally implemented, this is the third Plenary Session of the 18th CPC Central Committee and the revised legislation on legal tax clear requirements, the National People's Congress passed the first separate tax laws, marking the environmental tax reform is completed, also means that the charging system running for 37 years will exit the stage of history. At the same time, the environmental tax levy is coming. It also means that the "convenience" that wooden enterprises want to drill for "sewage charges" will no longer exist. To seek transformation and upgrading and carry out environmental protection production honestly is king.

The environmental protection tax is made, and the wood industry will be "free to drill"

          It is reported that the Levy of environmental protection tax is basically the same as the current sewage charge, and the scope of taxation is clearly defined as air, water, solid and noise emitted directly to the environment. However, the coming of environmental tax will cause no small change, and it also makes wood enterprises "free to drill".

          Change one: "fee" to "tax". "People's Republic of China environmental protection tax law" will be based on the principle of "tax shifting" to achieve a smooth conversion of tax collection system to environmental protection tax. In our implementation of the charging system for many years for the prevention and control of environmental pollution has played an important role, but also exposed many problems, for example, sewage charges less than the cost of pollution control, some timber companies prefer to pay sewage charges are not willing to invest in the improvement of the production process or pollution control; protocol collection reduction of arbitrary phenomenon in some areas, some wood enterprise because of "policy exemption" without pay sewage charges. The tax law enforcement, the rigidity will be stronger, to become the National School of Administration Department of economics professor Feng Qiaobin said, "in the past does not pay the sewage charges of corporate pollution is not to behave, now do not pay tax of environmental protection is illegal, let wood enterprises do not have the" sewage charges "loopholes.

          Change two: environmental monitoring efforts to strengthen environmental protection, according to the provisions of the tax law, the amount of tax was mainly based on corporate self reporting data and the tax authorities approved sample data of two, at the same time will use the scientific method, the standard of quality control means, the most stringent most strict disciplinary measures, deepening environmental monitoring and supervision, the establishment of environmental monitoring data and practise fraud prevention disciplinary mechanism to ensure that environmental monitoring data is comprehensive, accurate and objective and true. The central government's false attitude towards environmental monitoring data is zero tolerance, and it is not true that wood companies want to drill holes in the data.

          Three changes: the tax exemption is not equal to the pollution damage, environmental emissions Tax Taxable pollutants directly to the environment of enterprises and institutions and other production operators clear, in addition to pay the environmental protection tax in accordance with the provisions of this law, the provisions of other liability does not exempt the taxpayer for prevention and control of pollution and pollution damage compensation liability and the provisions of laws and regulations, taxpayers it shall be liable for the damage caused by. Therefore, some wood industry enterprises think that after paying environmental tax, it can be discharged wantonly, this "empty son" can not be drilled.

          The United States attaches great importance to special tax, and ensures the purpose of environmental tax from the system. In 1971, the US Congress introduced a nationwide tax on environmental sulphide emissions, and recommended Taxation on sulfur dioxide and nitric oxide emissions in 1987.  Then the government of the United States gradually introduced tax means into the field of environmental protection, and formed a set of more perfect environmental tax system.

          The EU is a comprehensive and standard environmental tax system. The EU has the most comprehensive and standard environmental tax system. The EU will take control of energy consumption and use as the key to environmental protection. Many European Union countries have formulated multiple taxation and differential taxation for energy and their products.

          In Japan, environmental tax helps energy conservation and environmental protection. The Japanese government set up a new environmental tax in March 2012, starting from October. For fossil fuels, such as oil, natural gas, and other fossil fuels, the "countermeasure tax on the warming of the earth" is levied. The environmental tax is mainly used for energy saving and environmental protection products subsidies and the popularization of renewable energy.

          From the United States, the European Union and Japan, the implementation of the environmental tax, environmental tax is the launch and execution of environmental tax in China represent the general trend, from formulation to implementation, now is a foregone conclusion, the future will be further improved, wood enterprise can do is not from "loopholes" or refused to ring bonded arrival but should conscientiously follow the trend, to seek to upgrade.

          It is learnt that the core purpose of the People's Republic of China environmental protection tax law is not to increase taxes, but to establish mechanisms to encourage enterprises to discharge less pollutants, multi platoon, multi tax, less tax and less tax. But in the most worried wood enterprise problems, namely environmental protection tax will not increase the burden on the environmental tax, also gives detailed reply: "a growth reduction".

          Increase", a translation is in accordance with the tax principle, environmental tax rate lower and minimum standards for the collection of sewage charges is consistent, and the fact that part of the country has been at the end of June 2015 to adjust and implement the higher sewage charges levied standards, taking into account the introduction of environmental tax, some areas will choose higher than the local area of the original the sewage fee collection standards, in this case, the burden of enterprises has increased. The two is the failure to strictly enforce environmental standards, as well as the past exists in the collection of sewage charges in the process of consultation fees and unpaid sewage fees, the introduction of environmental tax, the enterprise will be affected.

          Reducing" is the ultimate goal of environmental tax is to help enterprises to "reduce the burden". Environmental tax is a kind of quantity tax, the more the discharge of taxable pollutants, the more tax. On the contrary, the value of the taxpayer's discharge of taxable air pollutants or water pollutants is less than thirty percent of the national and local pollutant discharge standards, and the environmental tax can be reduced by seventy-five percent.

          For wood industry enterprises, enterprises with low production efficiency and pollution emission will pay more environmental taxes. Enterprises with high production efficiency and less pollution can pay less environmental tax. But the future of environmental tax after the implementation, on the one hand to the upstream industry to accelerate the survival of the fittest, zombie companies exit, optimize the allocation of resources; on the other hand with the whole society to invest in environmental protection enhance the enthusiasm of enterprises, will increase investment in environmental protection and emission reduction, will accelerate the relevant environmental protection enterprises will benefit. Therefore, energy saving and environmental protection wood enterprises will benefit directly. These enterprises will bear less taxes and enhance their competitiveness in the competition because of the remarkable achievements of environmental protection measures.

          So, other enterprises that have not yet built energy conservation and environmental protection should take the time, and seek transformation and upgrading before the formal implementation of environmental tax. First of all, wood enterprises should be vigilant themselves in the development, but also attach importance to the construction of environmental protection, to create a safe and environmentally friendly production space, reduce the emission of pollutants; secondly, starting from the details, from raw materials to the production process and production equipment to control every aspect of the environmental performance, production of high environmental performance products finally,; innovating the mode of development, accelerate the transformation and upgrading, from extensive to intensive development, improve production efficiency, fundamentally improve the development level of environmental protection. In this way, wood enterprises can survive the competitive environment in the competitive environment through the test of environmental tax, even further development.

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