Tax Administration: Environmental Protection Tax Will Be Accelerated.

Recently, the State Administration of Taxation organized personnel to investigate the environmental protection tax in Haidian District, Beijing, and listened to the reports of the Beijing Local Taxation Bureau, the Environmental Protection Bureau and other departments on the tax change of environmental protection fees, and discussed the reform of environmental protection tax, so as to provide a reference for the next step to promote the legislation of environmental protection tax.

Haze governance is urgent, water pollution prevention and control problems...... variety Environmental protection The aggravating problem has accelerated the pace of environmental tax reform. As a kind of punishing nature, the purpose of environmental protection tax is to make polluters pay more, and the path of reform and selection is gradually moving towards legislation. The "12th Five-Year plan" proposed that the tax on environmental protection tax, which is arduous task and mature in technical standards, should be selected to levy environmental protection tax and gradually expand the scope of collection. In the third Plenary Session of the 18th CPC Central Committee, environmental protection fees were changed to tax. This year's government work report also put forward to do a good job in environmental protection tax legislation related work.

　　 Tax administration In 2013, the Ministry of finance, the State Administration of Taxation and the Ministry of environmental protection submitted a request for the environmental protection tax legislation. The Legislative Affairs Office of the State Council amended the manuscript according to the solicitation of opinions. The next step will be to consult with the Legislative Affairs Office of the State Council on the draft again, and submit it to the State Council for deliberation after deliberation, and deliberate and submit it to the Standing Committee of the National People's Congress for consideration.

Internationally Environmental tax It mainly includes five types: carbon tax, sulphur tax, water pollution tax, noise tax, solid waste tax and so on. The United States has adhered to the environmental tax policy for many years. Although the number of cars has been increasing, carbon dioxide emissions have been reduced by 80% over the last century in 70s, and air quality has been greatly improved. There are two difficulties in China's environmental tax levy, one is how to coordinate with the tax reform of other taxes, such as resource tax and value-added tax, and how to coordinate with the current environmental charges, such as pollution charge and mineral exploitation and protection. It can be said that the introduction of environmental taxes involves all aspects of the fiscal and taxation system. Bai Jingming, deputy director of the Finance Department of the Ministry of Finance said.

Jin Dongsheng, deputy director of the taxation department of the General Administration of Taxation, said that the legislation on environmental protection tax needs to take into consideration the capacity of resources and environment and the ability of social sustainable development. We can promote the pilot work in different fields, and better play the role of Taxation in the process of pollution prevention, energy saving and emission reduction.