Countdown to "environmental protection tax", medium-sized manufacturing enterprises may pay 30-700000 yuan per year.

As the time point for the levy in January next year is approaching, the levy of environmental protection tax has entered the countdown. The reporter learned from the industry a few days ago that in order to ensure the smooth levy of this new tax, the tax department is currently working closely with the environmental protection department to prepare for the levy, including the handover of pollutant discharge enterprise information, tax source mapping, and information sharing platform collection and management system development. The regulations on the implementation of the environmental protection tax law will also be submitted to the State Council for deliberation.

As my country's first separate tax law to promote the construction of ecological civilization, the "Environmental Protection Tax Law" will come into effect on January 1, 2018, which also means that my country's sewage charging system, which has been implemented for nearly 40 years, will withdraw from the historical stage. At the same time, 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. With the cooperation of the environmental protection department, the tax collection and management mode of "enterprise declaration, tax collection, environmental protection monitoring and information sharing" will be opened.

So how many people know about this kind of tax? Who will the environmental tax be levied on? How will the tax burden be calculated? How much will the manufacturing enterprises be affected?

How much tax revenue can be achieved by levying environmental protection tax?

Yang Chaofei, president of the China Association for the Promotion of Environmental Industry, once proposed that "sewage charges are equivalent to undercompensation, equal compensation and excess compensation for the environment", while China's sewage charges have been in the stage of undercompensation.

In addition, the national sewage charges are not high. Data show that from 2003 to 2015, a total of 211.599 billion yuan of sewage charges were collected nationwide. Among them, a sewage charge of 17.3 billion yuan will be levied in 2015, with 280000 paying households. Among them, half of the national sewage charges come from the payment of chemical industry, petroleum, thermal power, steel, cement and five major industries.

Proportion of sewage fee income in 2015

Experts believe that the environmental protection tax will take the sewage charge as the lower limit of the tax amount, and the collection intensity will be greatly strengthened, and the environmental protection tax revenue will be greatly increased. Data show that from 2003 to 2015, a total of 211.599 billion yuan was levied nationwide, of which 17.3 billion yuan was levied in 2015. According to estimates by the Central University of Finance and Economics, after the introduction of the environmental protection tax, it is estimated that the annual environmental protection tax collection scale can reach 50 billion yuan.

Who should pay the tax?

The general idea of the environmental protection tax law is to change from "fee" to "tax", that is, to realize the smooth transfer of sewage charge system to environmental protection tax system according to the principle of "tax burden translation. The law includes "protecting and improving the environment, reducing pollutant emissions, and promoting the construction of ecological civilization" into the legislative purpose, clarifying that "enterprises, institutions and other producers and operators that directly discharge taxable pollutants into the environment" are taxpayers, and determine air pollutants, Water pollutants, solid waste and noise are taxable pollutants.

In terms of tax collection and management, after the environmental protection fee was changed to tax, the collection department was changed from the environmental protection department to the tax authority, and the environmental protection department cooperated to determine the tax collection and management model of "enterprise declaration, tax collection, environmental protection monitoring, and information sharing. At the same time, all environmental protection tax revenues are included in the general public budget as local tax revenues.

How much should I pay?

In terms of tax basis, the emissions of taxable pollutants are used as the basis for tax calculation, in which air pollutants and water pollutants are determined according to the pollution equivalent number of emissions; solid waste is determined according to the emissions of solid waste; noise is determined according to the number of decibels exceeding the national standard.

Specifically, the tax standard will take the current sewage charge standard as the lower limit of the environmental protection tax, stipulating that the tax range of air pollutants is 1.2 yuan -12 yuan per pollution equivalent. The tax range for water pollutants is 1.4 yuan -14 yuan per pollution equivalent. According to different types of solid waste, the tax amount is 5 yuan -1000 yuan per ton. According to the number of decibels exceeding the standard for noise, the tax amount is 350 yuan -11200 yuan per month.

According to professional analysis: to the annual output value of 50 million yuan as the benchmark of medium-sized manufacturing enterprises as an example:

Air pollutant tax shall be paid every year, totaling about 6-120000 yuan;

Water pollutant tax to be paid, totaling about 8-150000 yuan;

Need to pay sawdust, dust, chemical waste and other solid waste taxes, a total of about 15-300000 yuan;

The noise tax payable is about 5000-20000 yuan per month.

To sum up, the annual environmental protection tax of this production enterprise should be between 30 and 700000 yuan.

Chemical fiber weaving enterprises are large tax payers, how much do they have to pay?

According to the forecast of the State Administration of Taxation, according to the emission reduction requirements of the 12th Five-Year Plan, on the basis of the forecast of pollutant emissions in 2015 (due to difficulties in obtaining data, the forecast results only include air pollutants and water pollutants, excluding solid waste and noise), according to the tax standard, assuming a 100 collection rate, the environmental protection tax revenue is 45.655 billion yuan.

According to the industry segmentation, it is estimated that among the air pollutants, the environmental protection tax paid by five industries, including ferrous metal smelting and rolling processing industry, non-metallic mineral products industry, non-ferrous metal smelting and rolling processing industry, chemical industry, electric power and heat production and supply industry, accounts for 88% of the total air pollutant environmental protection tax revenue. Among the water pollutants, the environmental protection taxes paid by eight industries, including chemical industry, papermaking, medicine, textile industry, ferrous metal smelting and rolling processing industry, agricultural and sideline food processing industry, fermentation and brewing, and tanning, account for 80% of the total environmental protection tax revenue of water pollutants.

If the chemical fiber weaving factory according to this calculation, the cost of chemical fiber will also rise, the product wants to reduce the price, it is even more difficult!