With the start of January 2018 approaching, environmental tax levy has entered the countdown. Reporter has learned that in practitioners, in order to ensure the smooth imposed a new tax, the tax authorities are currently works closely with the environmental protection department, make preparations for collecting way, including the transfer of pollution enterprise information, to find out the real intention, tax collection and management and information sharing platform system development, etc. The regulations on the implementation of the environmental tax law will also be submitted to the state council for consideration.
As China's first special tax law, pushing the construction of ecological civilization, the environmental protection tax law will take effect on January 1, 2018, this also means that our country implemented the nearly 40 years of pollution charge system will quit the historical stage. At the same time, in terms of tax collection and administration, the environmental protection tax, the tax department by the environmental protection department to the tax authority, the environmental protection department coordination, will open a "enterprise declaration, tax collection, environmental monitoring, information sharing" pattern of tax collection and administration.
"Environmental protection tax, as an independent green tax to be introduced, is a tax object for the emission of taxable pollutants. The tax basis is different from other types of taxes, which are highly professional and complex. To this end, the environmental protection tax law clearly stipulates that the competent tax authorities and environmental protection authorities should establish a working cooperation mechanism. The head of the department of property and behavior tax, the general administration of taxation, said earlier.
Recently, the tax administration and environmental protection has been officially signed memorandum "environmental protection tax collection and administration coordination mechanism, to further strengthen the department cooperation, clear responsibility division of labor, for the green taxes imposed a solid step.
Recently, the ministry of finance, the general administration of taxation and the ministry of environmental protection jointly issued a notice to all local governments to prepare for the implementation of environmental protection tax laws. The notice has been clear about the environmental protection tax levy around to be done before all the preparatory work, required to strengthen organizational leadership, establish multi-sectoral cooperation under the leadership of the local people's government working mechanism, form changed, should good situation, to ensure smooth start, environmental protection tax levy work smoothly. Among them, the end of 2017, the provinces should determine the region specific applicable tax taxable atmospheric pollutants and water pollutants, according to rules released pollutants emissions accounting methods and so on and publish to the society.
"The next step, the state council to enact environmental rules for the implementation of the tax law, we will also joint finances, the environmental protection department and distributing supporting policy document", the tax system people told reporters that the current collection preparations mainly from the "number", "people" "system" three aspects. The first is the data, which mainly involves the summarization of the enterprise's pollution history data and the preparation for the future data information department. The second is the taxpayer identification, which is mainly the determination of the sewerage enterprises. The third is the development and testing of the online tax system.
Learned, as a new environmental protection tax levy taxes, very wide range of aspects, fees and taxes to two sets of system transformation, and policy on the collection and management really need to do a lot of preparation work, including drafting rules for the implementation of the tax law, refine specific policies and measures to collection, collection and management system development. The matters that authorizes local decisions, including the determination of specific applicable tax, shall be determined by the provinces (regions and municipalities) according to the legal procedures. The ministry of environmental protection (mep) has drafted a draft of the environmental protection tax law to be submitted for review, according to the ministry of environmental protection's policy and regulation.
Some people in the industry point out that there is a scientific tax system, how to establish a standardized collection model, and in the meantime, it is necessary to consider the tax payment of taxpayers. "Because the environmental tax is a new tax, there is no experience for reference, so it will be a big challenge for the tax department and the workload will be huge."
According to the environmental protection tax law, enterprises and public institutions and other producers and operators that discharge taxable pollutants directly into the environment shall be taxpayers. Attached to the levy object refers to the environmental protection tax law, the table of the environmental protection tax tax tax "taxable pollutants and when the value of" regulation of atmospheric pollutants, water pollutants, 4 kinds of taxable solid waste and noise pollution.
In terms of tax basis, the emission of taxable pollutants shall be used as the basis for the tax. The air pollutants and water pollutants are determined according to the equivalent amount of pollution equivalent. Solid waste discharge is determined by solid waste discharge; Noise is determined according to the number of decibels that exceed the national standard.
"Because of the environmental protection tax is taxable pollutant emissions plan tax basis, so the emissions need professional determined by the environmental protection department, tax department need according to the environmental protection department of the professional monitoring data, analysis of whether taxpayers to declare the data accurate." Industry experts point out whether the environmental protection tax can actually be landed, and the department's cooperation is crucial.
Academy of social sciences researcher at the Chinese strategic research institute of finance and economics vice Chiang Chen told reporters, green taxes is a special tax, the biggest challenge is the collection and administration, pollutant discharge measurement has a complex technology and a complete set of standards, and the environmental protection department and technical basis, the tax authorities to determine the tax base to communicate and to technologies such as coordination, need to be more scientific and reasonable measurement.
He also said that the environmental protection tax revenue scale is not large, the main purpose of pollution tax is not to raise revenue, but lies in through the tax revenue lever, boot units to reduce pollutants discharge, create a good production and living environment for the people, their environmental significance is far greater than revenue.