On April 1, my country's environmental protection tax will usher in the first levy period. In order to ensure that the first levy of environmental protection tax is smooth and smooth, and promote the successful implementation of the environmental protection tax system, various preparations are being carried out in an orderly manner. How to collect environmental tax? Who is the object of collection? How to determine the tax rate? Before the first levy period, these need to be understood in advance.
The "Environmental Protection Tax Law" and "Environmental Protection Tax Law Implementation Regulations" have been implemented since January 1, 2018. According to regulations, the environmental protection tax is calculated on a monthly basis and declared and paid on a quarterly basis, and the first levy period is ushered in on April 1. On this occasion, China Environmental Protection Online will lay a few key points for you.
The object of collection
According to regulations, the taxpayers of environmental protection tax are enterprises and institutions and other production operators that directly discharge taxable pollutants into the environment in the territory of the People's Republic of China and other sea areas under the jurisdiction of the People's Republic of China. Among them, residents and individuals who do not directly discharge taxable pollutants into the environment are not required to pay environmental taxes.
In addition, the object of collection refers to the air pollutants, water pollutants, solid wastes and noise specified in the "Environmental Protection Tax Item Tax Table" and "Taxable Pollutants and Equivalent Value Table".
Collection mode has changed
From sewage charges to environmental protection taxes, it is by no means a simple name change, but an all-round transformation from system design to specific implementation. In terms of tax collection and management, after the environmental protection fee is changed to tax, the collection department will be changed from the environmental protection department to the tax authority, and the environmental protection department will cooperate to start the tax collection and management model of "corporate declaration, tax collection, environmental protection monitoring, and information sharing".
The tax standard is stipulated
The environmental protection tax law stipulates that the taxable amount of taxable air pollutants ranges from 1.2 yuan to 12 yuan per pollution equivalent, and that of water pollutants ranges from 1.4 yuan to 14 yuan per pollution equivalent. Local governments can adjust this on this basis. Among them, 12 provinces including Heilongjiang, Liaoning, Jilin, Zhejiang, Anhui, Fujian, Jiangxi, Shaanxi, Gansu, Qinghai, Ningxia, and Xinjiang determine the tax amount according to the lower limit; 6 provinces including Beijing, Tianjin, Hebei, Shanghai, Jiangsu, Henan, etc. The tax amount is at a relatively high level. The air pollutant tax amount is between 4.8-12 yuan per pollution equivalent, and the water pollutant tax amount is between 4.8-14 yuan per pollution equivalent.
The accounting declaration has a certificate
The environmental tax accounting declaration is not only to calculate the tax payable, but also to produce a large number of compliant tax payment vouchers, including monitoring records, operation records of pollution prevention facilities, qualification and transfer storage of hazardous waste disposal units, and general solid waste synthesis Utilization status, etc., these tax payment vouchers should be kept uniformly. Therefore, the environmental protection tax requires the financial, environmental protection, equipment, production and technology departments to form a set of reasonable work processes in order to better complete the accounting declaration.
There are tools for declaration and payment
According to the State Administration of Taxation, tax authorities across the country have identified and identified more than 260,000 taxpayers of environmental protection taxes based on the basic information on pollution sources and historical data on sewage charges handed over by environmental protection departments. Focusing on the concept of "briefness and burden reduction", the tax department reduced the number of reports and the number of taxpayers to fill in the fields by about 2/3, and adopted the structure of "tax return + basic information collection form", which was collected at a time by the basic information collection form. In addition, taxpayers will be able to enjoy the convenience of "Internet +", and can declare and pay environmental taxes online without leaving home.
Focus on work arrangements
According to reports, before the first declaration and payment period of environmental protection tax on April 1, financial, taxation, environmental protection and other departments at all levels will further make detailed preparations to ensure effective and orderly collection and management. The tax department will also focus on four tasks: perfect supporting policies and systems; cooperate with environmental protection departments to carry out environmental protection tax business training; conduct on-site supervision; and promote the deployment, joint testing and connectivity of tax-related information sharing platforms.
(Source: China Environmental Protection Online)