! Green taxes to tax millions giant electric car prices Can Go right channel _ China _ News Network _ accounting perspective needed to accountants - CPA |? Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

, The State Administration of Taxation, the Ministry of Environmental Protection issued a joint three departments, January 1, 2018 from the official implementation of the " "(Hereinafter referred to as the" Environmental Protection Law "). The "Environmental Protection Tax Law" is divided into five chapters 28, covering And tax payable, ,collection Wait. "Environmental Tax Law" clear: directly to the environment emissions of gas, water, solid and noise of these four taxable pollutants of enterprises and institutions and other production and operation, need to pay environmental taxes, and this category Environmental taxes on the tax standards to the current sewage charges based on the charges. In the case of In the case of On the air pollutants, water pollutants levy sewage charges standards are not less than 1.2 yuan and 1.4 yuan, which is the minimum standard of environmental taxes. However, the new regulations also stipulate that: local governments can be within 10 times the standard adjustment, which resulted in some of the heavier heavy parts and vehicle business costs soared the plight. Under this provision, the provinces and municipalities levy the actual environmental taxes Will produce a world of difference. Part of the heavily polluting enterprises, will not survive. To low-speed electric car production province For example, Shandong air pollution environmental protection tax is higher than the national standard Prior to the release of the draft clearly: taxable air pollutants in sulfur dioxide, nitrogen oxides per equivalent of pollution In the case of Since January 1, 2017, Shandong local automobile manufacturing industry has been levied 6.0 yuan / pollution equivalent of the emission fee, so the new environmental tax for them only for the first name. However, for the low-speed electric vehicle industry, heavy parts and parts of the environmental protection is not compliance with the vehicle business, this new expenditure is undoubtedly Taishan pressure top. In the case of According to professional analysis: the annual output value of 50 million yuan as the benchmark medium-sized manufacturing enterprises, for example, the annual amount of air pollutants to be paid, totaling about 6-12 million; to pay water pollutant taxes, totaling about 8-15 Million yuan; need to pay sawdust, dust, chemical waste and other solid waste tax, totaling about 15-30 million; and the need to pay the amount of noise, totaling about 5000-2 million per month. In summary, the production of the annual environmental taxes, should be 30-70 million. While in Shandong, the cost was raised to 60-105 million. It can be seen that the levy of the environmental tax will bring the accessories, paint and other accessories in a short time to bring the price of heavy parts, thereby increasing the cost of low-speed electric vehicles. Shandong is the most serious situation, but other cities are not optimistic. : Air pollutants per pollution equivalent of 1.2 yuan; water pollutants, five heavy metals, chemical oxygen demand and ammonia nitrogen pollution equivalent of 1.5 yuan, the other water pollutants per pollution equivalent of 1.4 yuan. Basically follow the "tax shift". In the case of : Air pollutants per pollution equivalent of 1.2 yuan; taxable water pollutants per pollution equivalent of 1.4 yuan. Follow the "tax shift" and the minimum standard. (Not yet passed by province vote) : Air pollutants per pollution equivalent of 1.4 yuan, four types of heavy metal pollutants for each pollution equivalent of 18 yuan; water pollutants per pollution equivalent of 1.4 yuan, five categories of heavy metal pollutants per pollution equivalent of 1.8 yuan. Basically follow the "tax shift". (Not yet passed the Provincial People's Congress vote) In the case of : Air pollutants per pollution equivalent of 1.8 yuan; water pollutants per pollution equivalent of 2.8 yuan. Compared to the current sewage charges levy standards have been floating. (Not yet passed the Provincial People's Congress vote) : Air pollutants per pollution equivalent of 2.4 yuan; water pollutants per pollution equivalent of 2.8 yuan. For Guizhou current sewage charges levy twice the standard. : Air pollutants and water pollutants in the main pollutant collection standards were 4.8 yuan per pollution equivalent and 5.6 yuan. Basically follow the "tax shift". (Not yet passed the Provincial People's Congress vote) In the case of In the case of

Comments