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From the environmental protection tax next year The formal levy there are less than 3 months. In the countdown window is getting closer, , The State Administration of Taxation and the Ministry of Environmental Protection is stepping up the tax source thoroughly, increase the intensity of enterprise investigation, environmental protection tax for the smooth introduction of the preparatory work. And almost at the same time, since the end of September, a number of provinces have also entered the formal introduction of environmental protection tax the final stage of preparation. To For example, the environmental protection department to a total of Department handed over 4211 households Sewage information. In addition, Environmental Protection Agency will be the region to pay the sewage charges 1515 payment information information "door" to the local tax department, Environmental protection tax The first phase of the collection and management of data related to the transfer has also been completed. The "fee tax" will give the relevant enterprises what impact? The relevant person in charge of the Ministry of Finance has said that the enterprise burden should be basically stable, but the specific impact of the degree still need to wait for the introduction of environmental taxes levy to determine the rules, enterprises are also actively concerned about and measured. According to statistics, from 2003 to 2015, The cumulative collection of sewage charges 211.599 billion yuan to pay the sewage charges of enterprises and individual industrial and commercial households accumulated more than 500 million households. At the end of 2016, the Twelfth Meeting of the Standing Committee of the Twelfth National People's Congress passed the Environmental Protection Tax Law of the People's Republic of China, which will be formally implemented on January 1, 2018, Statutory "principle after the first tax law. In August this year, the Ministry of Finance, the State Administration of Taxation, the Ministry of Environmental Protection jointly requested a comprehensive environmental protection tax law to implement the preparatory work, requiring local governments under the leadership of the establishment of multi-sectoral coordination mechanism to determine the region's taxable air pollutants and water pollution The specific amount of tax, find out the source of the tax source, timely transfer of archival information, pay close attention to the establishment of the basic tax source database and so on. According to incomplete statistics, there is now , , And other places to pay the information transfer information, environmental tax levy work officially entered the countdown. At the end of September, the Hainan Provincial Environmental Protection Department transferred to the Provincial Local Taxation Bureau 640 taxpayers sewage charges pollution source basic information; Shaanxi Province environmental protection departments to the land tax department to hand over 4211 taxpayers sewage charges pollution source basic information. , Bureau has been involved in the payment of sewage charges enterprises 6395 payment of information to verify and thoroughly investigated. It is noteworthy that the local government not only actively establish a collaborative mechanism to exchange the basic information of taxpayers sewage charges, the province has been clearly applicable tax. By the end of September, Standing Committee Too Provincial environmental protection tax applicable tax and taxable pollutants Number of programs. The amount of pollutants applicable to the pollutants in Fujian is 1.2 yuan for each pollutant equivalent. The applicable amount of water pollutants is five heavy metals (total mercury, total cadmium, total chromium, total arsenic, total lead), chemical oxygen demand and ammonia nitrogen Yuan, other water pollutants per pollution equivalent of 1.4 yuan. In addition, Air pollutants and water pollutants environmental protection tax for the amount of tax by the Provincial People's Congress Standing Committee voted, the specific applicable tax amount for the air pollutant tax standard for each pollution equivalent of 2.4 yuan; water pollutant tax standard for each pollution equivalent of 2.8 yuan. According to the "Environmental Protection Tax" attached to the environmental protection tax law Tax amount ", the amount of pollutants applicable to the air pollutants for each pollution equivalent of 1.2 yuan to 12 yuan, water pollutants applicable tax for each pollution equivalent of 1.4 yuan to 14 yuan. This means that the environmental tax law to the local tax adjustment of the autonomy of the amount of atmospheric and water pollutants can be up to 10 times the ups and downs, according to their own requirements and tax laws and regulations of the tax table to determine the specific amount of tax. In this regard, the National Development and Reform Commission Energy Research Institute senior researcher Jiang Kejun told reporters from the In terms of levying environmental taxes on short-term business Not much impact. He further analysis said that the purpose of environmental taxes is to encourage enterprises to improve pollution control capacity and reduce emissions. The relevant person in charge of the Ministry of Finance has said that the environmental tax legislation is in accordance with the "tax burden translation" principle, the current sewage charges system to the Transfer of degree. "Pan" means that the environmental tax rate is set not to increase the tax for the purpose. Director of Taxation, Ministry of Finance Said, taking into account the current Under the environment of the affordability of enterprises, environmental protection tax and other taxes are not the same, enterprises to fulfill environmental responsibility, reduce pollutant emissions, you can pay less taxes. In this sense, the translation of the burden is appropriate. Jiang Kejun told reporters that the short term, environmental tax levy will not bring tax increases to enterprises and industries. For the development of environmental tax standards, he further analysis, said only the tax standard is not lower than the corporate governance , Enterprises have the power to control pollution, if less than the cost of governance, it is not willing to control, directly pay environmental taxes. In the development of tax, let the enterprise feel no reduction in headache, in order to achieve the effect of emission reduction. according to Of the investigation, after the sewage charges to pay mainly concentrated in the thermal power, cement, steel, paper, printing and dyeing, catering and entertainment, chemical, oil and other eight industries. Among them, from the focus of investigation of business situation, 2016 thermal power, iron and steel, cement, the three key industries, the average average tax burden was 5.7%, 0.47%, 3.37%, according to the tax standards, 0.1,0.09,0.11 percentage points. Academy of Social Sciences through Research Institute Associate Professor Jiang Zhen believes that the environmental protection tax The scale is not large, the main purpose of tax reform is not to raise revenue, but rather through , To guide the sewage unit to reduce pollutant emissions, for the people to create a good production and living environment.