1. Why do you have to pay environmental taxes?
The source of environmental tax is the sewage charge system. From 65438 to 0979, China started the pilot project of sewage charges, urging enterprises to strengthen environmental governance and reduce pollutant emissions, which played an important role in preventing pollution and protecting the environment. However, there are some problems in the actual implementation, such as insufficient rigidity of law enforcement. In order to solve these problems, the Third and Fourth Plenary Sessions of the 18th CPC Central Committee clearly put forward that "environmental protection fees should be changed to taxes" and "the ecological environment should be protected by strict legal system". 20 18 after the environmental protection fee is changed to tax, the pollutant discharge unit will no longer pay the sewage fee, but pay the environmental protection tax.
The main purpose of levying environmental protection tax is not to obtain fiscal revenue, but to make pollutant discharge units bear the necessary pollution control and environmental damage repair costs. Through the tax design of "multi-discharge and multi-payment, less discharge and less payment, no discharge and no payment", we will give play to the green regulation role of tax leverage, guide pollutant discharge units to raise environmental awareness, strengthen governance, accelerate transformation and upgrading, reduce pollutant emissions, and boost the construction of ecological civilization. For more than two years, the environmental protection tax system has operated smoothly, and the collection and management have been orderly and smooth.
2. Who will pay the environmental tax?
Taxpayers of environmental protection tax are enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment in People's Republic of China (PRC) and other sea areas under the jurisdiction of People's Republic of China (PRC). Environmental protection tax is mainly levied on specific behaviors that pollute and destroy the environment. Generally, we can judge whether it is necessary to pay environmental protection tax from three aspects: polluter, pollutant discharge behavior and taxable pollutants.
The first is the polluter. The polluters who pay environmental protection tax are enterprises, institutions and other producers and operators, that is to say, individual residents who discharge domestic sewage and garbage do not need to pay environmental protection tax, which is mainly due to the fact that domestic sewage and garbage in most cities and counties in China have been concentrated and not directly discharged into the environment.
The second is sewage. Environmental protection tax is required for direct discharge of taxable pollutants into the environment, and environmental protection tax is not required for indirect discharge of taxable pollutants into the environment. For example, discharging taxable pollutants into centralized sewage treatment and domestic garbage treatment sites, storing or disposing solid wastes in facilities and places that meet environmental protection standards, and comprehensively utilizing and harmlessly treating livestock and poultry breeding wastes are not directly discharging pollutants into the environment, and there is no need to levy environmental protection tax.
The third is taxable pollutants, which are divided into four categories: air pollutants, water pollutants, solid waste and noise. Taxable air pollutants include 44 major air pollutants such as sulfur dioxide and nitrogen oxides. Taxable water pollutants include 65 major water pollutants such as chemical oxygen demand and ammonia nitrogen. Taxable solid wastes include coal gangue, tailings, hazardous wastes, smelting slag, fly ash, slag and other solid wastes, and the specific scope of other solid wastes is authorized by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Taxable noise only refers to industrial noise, that is, the sound that exceeds the national noise emission standard when using fixed equipment in industrial production, excluding other noises such as construction noise. For the specific tax items of taxable pollutants, please refer to the Environmental Protection Tax Items and Taxes Table and the Taxable Pollutants and Equivalent Value Table attached to the Environmental Protection Tax Law.
It can be seen from the above standards that most enterprises and institutions are not taxpayers of environmental protection tax. In addition, with the implementation of the pollutant discharge permit system, all pollutant discharge units will be included in the pollutant discharge permit management in the future, and the judgment of taxpayers will be more simplified: generally speaking, units that are included in the pollutant discharge permit management and directly discharge taxable pollutants into the environment need to pay environmental protection tax.
Third, how to calculate the environmental tax?
At first glance, the tax calculation of environmental protection tax is a bit professional and complicated, but as long as we grasp the "four indicators and three formulas", we can quickly and accurately calculate the tax amount of environmental protection tax. "Four indicators" refer to pollutant discharge, pollution equivalent value, pollution equivalent number and tax standard, and are the key to calculating environmental protection tax.
First, pollutant emissions. The environmental protection tax law stipulates four calculation methods of pollutant discharge, which are used in turn:
First, install and use automatic monitoring equipment for pollutants in line with national regulations and monitoring norms, and calculate according to automatic monitoring data.
Second, if the automatic monitoring equipment is not installed, it shall be calculated according to the monitoring data issued by the monitoring institution in line with the relevant state regulations and monitoring norms. In order to reduce the monitoring burden, if there is no monitoring data in the current month, the latest monitoring data can be used.
Third, for those who do not have the monitoring conditions, it shall be calculated according to the pollutant discharge coefficient or material balance method published by the competent department of ecological environment in the State Council. "At present, the environmental protection tax is mainly calculated according to the announcement of 1999 12, and 8 1 (20 17) The Emission Coefficient and Material Balance Method for Pollutant Emission Calculation issued by the Ministry of Ecology and Environment. We will also work with the Ministry of Ecology and Environment to continuously update and improve the calculation method of pollutant discharge coefficient and material balance to improve the scientific and accurate calculation of pollutant discharge. " Liu Yi said.
Fourth, if it cannot be calculated according to the first three methods, it shall be verified and calculated according to the sampling calculation method published by the competent departments of ecology and environment of provinces, autonomous regions and municipalities directly under the Central Government.
Second, the pollution equivalent value. The pollution equivalent value is the pollutant discharge equivalent to 1 pollution equivalent, which is used to measure the environmental harm and treatment cost caused by air pollutants and water pollutants. Taking water pollutants as an example, the environmental harm caused by 1 kg chemical oxygen demand discharge is set as 1 pollution equivalent. Compared with other environmental hazards caused by water pollutant discharge, set a considerable value. For example, the pollution equivalent value of ammonia nitrogen is 0.8 kg, which means that the environmental hazard of discharging 0.8 kg ammonia nitrogen is basically equal to the discharge 1 kg chemical oxygen demand. For another example, the pollution equivalent value of total mercury is 0.0005 kg, the pollution equivalent value of total lead is 0.025 kg, the pollution equivalent value of suspended matter is 4 kg, and so on. The specific pollution equivalent values of taxable air pollutants and water pollutants shall be implemented in accordance with the taxable pollutant equivalent value table attached to the Environmental Protection Tax Law.
Third, the pollution equivalent number. The pollution equivalent values of taxable air pollutants and water pollutants are calculated by dividing the emission of pollutants by the pollution equivalent values of pollutants. Taxable pollutants in each discharge port or no discharge port are sorted according to the number of pollution equivalents, and environmental protection tax is levied on the top three taxable air pollutants, the top five taxable water pollutants such as total mercury and the top three taxable water pollutants such as suspended solids.
Fourth, tax standards. Taxable air pollutants and water pollutants are subject to floating taxes. The tax range of air pollutants is 1.2 yuan to 12 yuan, and the tax range of water pollutants is 1.4 yuan to 14 yuan. The specific applicable tax amount of taxable air pollutants and water pollutants shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government within the tax amount range. Solid waste and noise are subject to fixed taxes. According to different types of solid waste, the tax standard ranges from 5 yuan to 1000 yuan per ton; Noise is taxed according to the number of decibels exceeding the standard. The tax standard ranges from 350 yuan to 1 1200 yuan every month. "Three Formulas": According to different categories of discharged taxable pollutants, the calculation method of tax amount is also different, specifically:
The taxable amount of taxable air pollutants and water pollutants is the pollution equivalent multiplied by the specific applicable tax amount;
The taxable amount of taxable solid waste is the discharge of solid waste multiplied by the specific applicable tax amount;
The taxable amount of taxable noise is the specific applicable tax amount corresponding to the decibel number exceeding the national standard.
4. What environmental tax preferential policies can taxpayers enjoy?
In order to give full play to the green regulation function of environmental protection tax, the environmental protection tax law has established an incentive mechanism of "more emissions and more payment, less emissions and less payment, no emissions and no payment", which effectively guides pollutant discharge units to reduce pollution and protect the environment through obvious and powerful preferential policies. Specifically, the current tax reduction and exemption regulations mainly focus on the following three aspects:
First, encourage centralized handling. The legally established urban and rural centralized sewage treatment and domestic garbage centralized treatment sites discharge corresponding taxable pollutants, which do not exceed the national and local discharge standards, and are exempt from environmental protection tax. Domestic waste incineration power plants, domestic waste landfills and domestic waste composting plants established according to law all belong to domestic waste centralized treatment plants.
The second is to encourage the use of resources. If the solid waste comprehensively utilized by taxpayers meets the national and local environmental protection standards, it shall be exempted from environmental protection tax.
The third is to encourage cleaner production. For taxable air pollutants and water pollutants, if the concentration of pollutants discharged by taxpayers is lower than 30% of the national and local emission standards, the tax will be reduced by 75%; If the concentration of pollutants discharged by taxpayers is lower than 50% of the national and local emission standards, the tax will be reduced by 50%.
In addition, agricultural production other than large-scale farming, motor vehicles, railway locomotives, off-road mobile machinery, ships, airplanes and other mobile pollution sources are exempt from environmental protection tax.
5. How to pay the environmental tax?
Before declaring and paying environmental protection tax, you must first determine the tax payment place. The tax payment place is the place where taxable pollutants are discharged, specifically: the tax payment place where taxable air pollutants and water pollutants are discharged is the location of the discharge port; The place where taxable solid waste and taxable noise are discharged is the place where the solid waste or noise is generated.
Secondly, we must determine the tax payment period. Environmental protection tax is calculated on a monthly basis and declared and paid quarterly. Taxpayers should declare and pay taxes within 15 days after the end of each quarter. If the payment cannot be calculated according to the fixed time limit, it can be declared and paid according to the time, and the taxpayer shall declare and pay the tax within 15 days from the date when the tax obligation occurs.
Finally, choose the declaration method. Taxpayers can file tax returns directly in the tax service hall or online through the electronic tax bureau, so as to fully enjoy the convenience brought by non-contact tax payment. "When declaring the environmental protection tax, the authenticity and integrity of the declaration shall be guaranteed, and the relevant information on the monitoring and management of taxable pollutants shall be properly preserved in accordance with the relevant requirements of the tax authorities." Liu Yi said that taxpayers who meet the conditions of tax reduction and exemption only need to provide relevant information when filling in the tax return, and do not need to go through the formalities of tax reduction and exemption. Relevant information on tax reduction and exemption shall be kept by taxpayers for future reference.