The Environmental Tax Levy Is &Nbsp, And The Tax Rate Is Difficult.

It is reported that much attention has been paid to it. Environmental tax The levy scheme has been approved by the Ministry of environmental protection, the Ministry of Finance and the State Administration of Taxation, and has been reported to the State Council. The reported environmental tax collection scheme first collected two sub taxes of sulphur dioxide and wastewater, and other tax items will be launched in succession. This time, we will take measures to collect pollutants. Tax burden The level is equivalent to the current sewage charges, and the earliest will be specific next year. taxation Detailed rules and regulations. Li Wei, Secretary General of the China Environmental Protection Foundation, told the China United Business Daily that the state proposed the Levy of the environmental tax is an inevitable measure to adapt to the national energy conservation and emission reduction and protect the environment.

Tax planning

It is reported that in the fifth Plenary Session of the 17th CPC Central Committee, the CPC Central Committee's proposal for formulating the Twelfth Five Year Plan for national economic and social development proposed that we should continue to push forward the reform of fees and taxes, comprehensively reform the resource tax, levy environmental protection tax, and study the reform of real estate tax. Among them, the environmental tax as an "independent tax category", the scope of its locking includes: sulfur dioxide, carbon dioxide, wastewater and solid waste. The proposed tax rate is: the tax rate of SO2 and solid waste is 2 yuan / kg, the duty rate of wastewater (sewage) is 1 yuan / ton, and the rate of CO2 is 10 yuan / ton. The attribution of taxes is clearly defined as local income.

At present, there are many controversies about the implementation details of the scheme. Since the establishment of a perfect environmental tax system involves many ministries and ministries, the current environmental tax plan has not been approved by the national development and Reform Commission, the Ministry of water resources and the Ministry of housing. The specific responsibilities between the three ministries approved have not been embodied in the plan. The coordination mechanism and benefit distribution of the whole environmental tax system are not clear, which will make the environmental tax face many problems in the future implementation process.

It is reported that the environmental tax scheme will be changed to tax in the overall design, that is, the sewage charges collected by the former environmental protection department will be converted into the sewage tax levied by the tax department. According to the plan's design and the low, medium and high plans put forward by the researchers, if the low scheme is adopted, the annual emission tax revenue will be about 60 billion yuan (the annual collection amount of less than 20 billion yuan of China's pollution charge last year), and the carbon tax revenue will be about 40 billion yuan. According to the most conservative estimate, the annual tax increase can be increased by more than 100 billion yuan.

The earliest time for next year is that next year, it is understood that the adoption of environmental taxes to improve the efficiency of energy conservation and environmental protection of enterprises stems from the rapid development of European economy after World War II. Since then, it has been copied by some developed countries in the world. At present, the western main countries have basically formed a relatively complete environmental tax system. The environmental tax includes more than ten kinds of atmosphere, water resources, living environment and urban environment. The scope of Taxation covers dozens of kinds of carbon dioxide tax, sulfur dioxide tax, water pollution tax, noise tax, solid waste tax and garbage tax.

Nowadays, western countries levy environmental taxes generally according to the principle of "who pollutes and who pays taxes". Data show that the United States has been the first to levy sulfur dioxide tax since 1972. At that time, the United States stipulated that sulfur dioxide concentration should reach a certain level, and the corresponding amount of tax should be levied according to the volume, so as to guide us enterprises to install corresponding environmental protection equipment and use low sulfur fuel. For example, in areas where the concentration of sulfur dioxide reaches the first level, 15 pounds of sulfur per pound is emitted. Germany's water pollution tax also adheres to the principle of "who pollutes and pays taxes". All the water pollution tax levied is used as the revenue of local governments to improve water quality.

Han Wenke, director of the Energy Research Institute of the national development and Reform Commission, said that when the national "12th Five-Year" period was specific, when the environmental tax was levied, the specific tax preparation work was in place. The current tax plan includes tax rate determination, collection scope determination, environmental protection and tax department coordination and coordination mechanism establishment, tax reduction and tax exemption setup and many other links.

Zhou Jianze, Vice Minister of the Ministry of environmental protection, believes that the environmental tax collector should first consider how to define the environmental tax and avoid conflicts with the existing tax categories. Secondly, we need to consider the economic affordability of enterprises everywhere.

At present, China's intention to levy environmental taxes is mainly to clarify the responsibilities of local governments and enterprises to promote energy conservation and emission reduction and environmental protection through taxation. Now the central government has a huge amount of annual revenue. Therefore, levying environmental taxes is obviously not mainly to increase the national tax revenue.

The specific collection time of the environmental tax during the "12th Five-Year" period needs careful consideration. Some experts believe that it is likely that next year, Jia Kang, director of the Fiscal Science Research Institute of the Ministry of finance, will give an example of resource tax: environmental tax is a system, including resource tax. In 2006 and 2007, the departments concerned also discussed the resource tax reform, but at that time, if it was introduced, it would add fuel to the price increase. In the second half of 2008, the external financial crisis struck and the whole economy declined rapidly, making confidence more important than gold and not conducive to pushing this reform forward.

Analysts believe that the environmental tax as a tax department is not a separate tax category. It is an economic means to allocate the social costs of environmental pollution and ecological damage to production costs and market prices, and then to allocate environmental resources through market mechanisms. China began to study environmental taxes as early as 1996, but the environmental tax has not been introduced. From the view of environmental tax collection scheme, China should promote environmental tax work from four tax items: first, pollution discharge; the environmental tax base should be built on the basis of pollutant emissions; two, pollution products, taxation of some potentially polluting products or one-time consumption of resource products; three, ecological protection tax, which destroys resources for some natural resources, such as mineral resources development, should be taxed for ecological compensation; and four is carbon tax.

Theoretically speaking, environmental taxes should include many behaviors and products that pollute the environment into the scope of levy. However, due to the limitations of the relevant emission monitoring technology level, we need to take a gradual approach, starting with the key sources of pollution and the target of easy collection and management, and then expand the scope of the levy until the experience and conditions are ripe.

Ma Zhong, Dean of the school of Environmental Sciences of Renmin University of China, believes that the introduction of a new tax involves all aspects of society and economic life. The tax levied in a certain link will extend to other stages and affect all aspects of the economy. Therefore, when we should levy new taxes or adjust policies, we should be cautious.