The environmental protection tax — financial — candy boy

The environmental protection tax — financial – August 29th, the twelve session of the twenty-second NPC Standing Committee meeting heard the Ministry of finance minister Lou Jiwei entrusted by the State Council on the "People’s Republic of China environmental protection law (Draft)" description. Lou Jiwei said, the overall consideration is to reform the legislation of environmental protection fees in accordance with the "tax shift" principle, highlighting the key to solve the problem, the establishment of tax collection and administration of environmental protection coordination mechanism. According to statistics, from 2003 to 2015, the country’s total sewage charges levied 211 billion 599 million yuan to pay sewage charges of enterprises and individual industrial and commercial households accumulated a total of about 5000000. Lou Jiwei said that the sewage system plays an important role in the prevention and control of environmental pollution, but compared with the tax system, sewage charges system has insufficient rigidity, law enforcement and local government departments intervention and other issues, it is necessary to carry out environmental protection fees. To achieve the smooth transfer of sewage charges to the system of environmental tax system, set up tax bill according to the existing sewage charges, sewage charges will be paid as taxpayers environmental protection tax, the taxable emissions as the tax basis, the existing sewage charges as the lower limit of environmental protection tax. The draft stipulates that environmental protection tax for taxpayers in other areas under the jurisdiction of the waters of People’s Republic of China and People’s Republic of China, the direct discharge of pollutants to the environment of taxable enterprises and institutions and other production operators. The object of environmental protection tax is 4 kinds of air pollutants, water pollutants, solid waste and noise. According to the draft, the atmospheric pollutants tax for each pollution equivalent to 1.2 yuan; water pollution tax for each pollution equivalent to 1.4 yuan; according to the different types of solid waste, the tax is 5 yuan per ton, 1000 yuan; according to the noise decibel tax to exceed the standard, 350 yuan per month, 11200 yuan. According to the provisions of the tax collection, draft, taxpayer shall truthfully report the tax on the authenticity and integrity of the responsibility of reporting; tax authorities levy management according to law, the competent department of environmental protection shall be responsible for monitoring and management of pollutants; environmental protection departments and the tax authorities shall establish tax information sharing platform and mechanism, regular exchange of tax information data. Lou Jiwei introduction, the draft stipulates the 5 tax case, one is to support the development of agriculture, agricultural production emissions tax on taxable pollutants, but given the large scale cultivation of rural environmental threats, not included in the scope of tax exemption; two is considered to have the car boat in the current tax system in tax, consumption tax, vehicle purchase tax taxes on production and use of motor vehicle adjust the travel tax and consumption tax according to output tax, plays a positive role in promoting energy-saving emission reduction, promote structural tax in the current environment, is the further increase the cost, therefore, tax on emissions of motor vehicles, ships and aircraft and other mobile sources of taxable pollutants three; for the concentrated treatment of urban sewage and garbage disposal sites to centralized discharge pollutants Tax Taxable environment, Industrial waste water centralized treatment sites will not be exempt from tax; four is for taxpayers to comply with the standards of comprehensive utilization of solid waste tax exemption; the State Council approved the exemption of five相关的主题文章: