[Haichuan Chemical Environmental Protection News] Pollution discharge fees are set to fade into history; the introduction of environmental protection taxes is now on the countdown
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On September 14, the Economic Reference News published a report titled \"Countdown Begins for the Implementation of the Environmental Protection Tax.\" The article states that as the implementation date in January next year approaches, the introduction of the environmental protection tax is now in countdown mode. Reporters from the Economic Reference News learned from industry sources recently that in order to ensure the smooth implementation of this new tax, tax authorities are working closely with environmental protection agencies to make thorough preparations for its introduction, including exchanging information on enterprises that emit pollutants, assessing the tax base, and developing a management system for the information-sharing platform. The implementation regulations for the Environmental Protection Tax Law are also set to be submitted to the State Council for review. As China’s first dedicated tax law aimed at promoting ecological civilization, the Environmental Protection Tax Law will come into effect on January 1, 2018. This means that China’s pollution discharge fee system, which has been in use for nearly 40 years, will be phased out. Meanwhile, in terms of tax collection and administration, following the reform of environmental protection fees, the authority responsible for collection has shifted from environmental protection departments to tax authorities. With the cooperation of environmental protection departments, a tax administration model featuring \"enterprise reporting, tax collection, environmental monitoring, and information sharing\" will be put into effect. “As a newly introduced independent green tax, the environmental protection tax is levied on the emission of taxable pollutants. Its basis for calculation differs from that of other taxes; it requires specialized knowledge, and its collection and administration are relatively complex. To this end, the Environmental Protection Tax Law stipulates that tax authorities and environmental protection agencies shall establish a mechanism for collaborative work. ”A relevant official from the Property and Behavior Tax Department of the State Taxation Administration said earlier. Not long ago, the State Taxation Administration and the Ministry of Environmental Protection officially signed a Memorandum on the Cooperation Mechanism for the Collection and Administration of the Environmental Protection Tax, further strengthening inter-departmental cooperation and clarifying responsibilities, thus taking a solid step forward toward the successful implementation of this tax. Recently, the Ministry of Finance, the State Taxation Administration, and the Ministry of Environmental Protection jointly issued a notice requiring all regions to make comprehensive preparations for the implementation of the Environmental Protection Tax Law. This notice specifies the various preparatory tasks that need to be carried out in various regions prior to the introduction of the environmental protection tax. It calls for strengthened organizational leadership, the establishment of a multi-departmental coordination mechanism under the leadership of local people’s authorities, so as to create a situation in which each party performs its duties and works together to ensure the smooth initiation and steady progress of the implementation of this tax. By the end of 2017, each province should determine the specific tax rates applicable to taxable air pollutants and water pollutants in its region, issue regulations regarding the methods for calculating pollutant emissions, and make these information public. “Next, the State Council will issue regulations for the implementation of the Environmental Protection Tax Law, and we will also work together with the finance and environmental protection departments to formulate accompanying policy documents,” said a tax authority official to a reporter from the Economic Reference News. At present, the preparations for tax collection and administration focus on three aspects: data, personnel, and systems. First, in terms of data, it mainly involves compiling historical data on corporate emissions and preparing such data for future sharing among relevant departments ； The second is taxpayer identification; currently, it mainly refers to the identification of enterprises that emit pollutants ； Third is the development and testing of the Jin San online tax filing system.
It is understood that as a newly introduced tax, the environmental protection tax covers a wide range of areas. A transition from the existing fee-based system to a tax-based system is required, and many preparatory efforts are needed in terms of policies and administration. These efforts include drafting regulations for the implementation of the tax law, detailing specific policies and administrative measures, and developing an administration system. Matters authorized to be decided at the local level, including the determination of specific tax rates, are determined by each province (region, municipality) in accordance with legal procedures. Bie Tao, director of the Policy and Regulation Department of the Ministry of Ecology and Environment, said recently that the relevant departments have completed drafting the draft regulations for the implementation of the Environmental Protection Tax Law for review. Industry experts point out that with a scientific tax system, it is also necessary to consider how to establish a standardized tax collection and administration model that ensures all taxes due are collected while facilitating taxpayers’ payment of taxes. “Since the environmental protection tax is a completely new type of tax for which there is no existing experience to draw on, it represents a significant challenge for the tax authorities, and the workload involved is also considerable. ” According to the Environmental Protection Tax Law, enterprises, institutions, and other producers and operators that directly discharge taxable pollutants into the environment are considered taxpayers. The taxable subjects refer to the four types of pollutants subject to taxation, namely air pollutants, water pollutants, solid waste, and noise, as specified in the \"Table of Tax Items and Tax Rates for the Environmental Protection Tax\" attached to the \"Environmental Protection Tax Law\" as well as in the \"List of Pollutants Subject to Taxation and Their Equivalent Values\". Regarding the basis for taxation, the amount of taxable pollutants emitted is used as the basis for calculation. Among them, air pollutants and water pollutants are determined based on the pollution equivalent values calculated from their emission amounts ； Solid waste is determined based on the amount of solid waste discharged ； Noise is determined by the decibels exceeding the **specified standard. “Since the environmental protection tax is based on the amount of pollutants emitted, it is necessary for environmental protection agencies to conduct professional measurements of these emissions. The tax authorities then need to use the data provided by these agencies to determine whether the figures reported by taxpayers are accurate. ”Industry experts point out that for the environmental protection tax to be effectively implemented, cooperation among various departments is crucial. It is understood that as a newly introduced tax, the environmental protection tax covers a wide range of areas. A transition from the existing fee-based system to a tax-based system is required, and many preparatory efforts are needed in terms of policies and administration. These efforts include drafting regulations for the implementation of the tax law, detailing specific policies and administrative measures, and developing an administration system. Matters authorized to be decided at the local level, including the determination of specific tax rates, are determined by each province (region, municipality) in accordance with legal procedures. Bie Tao, director of the Policy and Regulation Department of the Ministry of Ecology and Environment, said recently that the relevant departments have completed drafting the draft regulations for the implementation of the Environmental Protection Tax Law for review. Industry experts point out that with a scientific tax system, it is also necessary to consider how to establish a standardized tax collection and administration model that ensures all taxes due are collected while facilitating taxpayers’ payment of taxes. “Since the environmental protection tax is a completely new type of tax for which there is no existing experience to draw on, it represents a significant challenge for the tax authorities, and the workload involved is also considerable. ” According to the Environmental Protection Tax Law, enterprises, institutions, and other producers and operators that directly discharge taxable pollutants into the environment are considered taxpayers. The taxable subjects refer to the four types of pollutants subject to taxation, namely air pollutants, water pollutants, solid waste, and noise, as specified in the \"Table of Tax Items and Tax Rates for the Environmental Protection Tax\" attached to the \"Environmental Protection Tax Law\" as well as in the \"List of Pollutants Subject to Taxation and Their Equivalent Values\". Regarding the basis for taxation, the amount of taxable pollutants emitted is used as the basis for calculation. Among them, air pollutants and water pollutants are determined based on the pollution equivalent values calculated from their emission amounts ； Solid waste is determined based on the amount of solid waste discharged ； Noise is determined by the decibels exceeding the **specified standard. “Since the environmental protection tax is based on the amount of pollutants emitted, it is necessary for environmental protection agencies to conduct professional measurements of these emissions. The tax authorities then need to use the data provided by these agencies to determine whether the figures reported by taxpayers are accurate. ”Industry experts point out that for the environmental protection tax to be effectively implemented, cooperation among various departments is crucial.
Haha, environmental protection is crazy this year; really crazy
This year is just about paying off debts from previous years. In the past, environmental protection was claimed to be important in words, but in practice it was just empty talk; the environment was sacrificed for the sake of the economy.
Environmental protection – implementing a tax system on pollution emissions is a good approach.
Environmental protection requires good policies to restore green lands and clear waters for everyone.