The draft of environmental tax law was approved by for the first time; experts expect that the www.88xoxo.com

The Draft Environmental Tax Trial   experts expected annual tax of up to 50 billion yuan of Finance — people.com.cn environmental tax bill examination experts expected annual tax of up to 50 billion yuan standard sewage charges as an environmental tax exemption limit; motor vehicles and ships of environmental tax – reporter Bao Xingan as part of the tax reform, tax reform in August 29th, "People’s Republic of China the environmental protection law (Draft)" submitted to the National People’s Congress for the first time. The draft plans to change the current "sewage charge" to "environmental protection tax", and the current sewage charges standard as the lower limit of environmental protection tax, the four categories of air pollutants, water pollutants, solid waste and noise pollution levy. Environmental taxes will not be levied on ordinary residents. Lou Jiwei, Minister of finance, stated to the Standing Committee of the National People’s Congress that the legislation is based on the principle of "shifting tax burden" and transfers the current pollution discharge fee system to the environmental tax system. That is to say, once the law is passed, the environmental pollution discharge fee established in 1979 will be withdrawn from the historical stage and replaced by the environmental tax. According to the draft, taxpayers of environmental taxes are enterprises, institutions and other production operators who discharge pollutants directly to the environment in the areas of People’s Republic of China and other areas under the jurisdiction of the People’s Republic of China. The objects of taxation are air pollutants, water pollutants, solid wastes and noise. Lou Jiwei said that the current sewage charge standard will become the lower limit of environmental tax. The draft stipulates: air pollutant tax is 1.2 yuan per pollution equivalent; water pollutant is 1.4 yuan; solid waste according to different types, the tax is from 5 yuan to 1000 yuan per ton; noise exceeded the decibel number, the amount of tax is 350 yuan to 11200 yuan per month. Since some provinces and municipalities have raised the charging standard for sewage charges, the draft standard is clear, and the tax standard can float upward. How much will the environmental tax be? Lou Jiwei said that from 2003 to 2015, the national cumulative sewage charges 211 billion 599 million yuan. In 2015, the pollutant discharge fee was 17 billion 300 million yuan, and the number of households paid was 280 thousand yuan. Among them, the waste gas discharge fee is 14 billion 333 million yuan, accounting for 82.85% of the total sewage charges; sewage sewage charges 1 billion 205 million yuan, accounting for 6.97% of the total sewage charges; noise pollution charges 1 billion 726 million yuan, accounting for 9.98% of total sewage charges; solid waste discharge fee of 41 million yuan, accounting for 0.2% of total sewage charges. "Pollution charge fee standard" as the lower limit of environmental tax, which means that the tax standard is higher than the current sewage charges. After the introduction of environmental tax, the scale of environmental tax is expected to reach about 50000000000 yuan per year." Central University of Finance and Economics professor Tan Yunming told the "Securities Daily" the reporter said, with the introduction of environmental taxes, on the one hand, greatly strengthen collection efforts, will provide adequate sources of funding for the national investment in environmental protection, good environmental protection policies, the implementation of standards; on the other hand, will encourage enterprises to actively pursue accelerated investment in environmental protection, energy saving and emission reduction, indirect upstream acceleration the industry’s survival of the fittest, prompting exit zombie companies. The financial and Economic Committee of the National People’s Congress believes that) 环保税法草案初审 专家预计每年税额可达500亿元–财经–人民网   环保税法草案初审 专家预计每年税额可达500亿元   排污费收费标准作为环保税税额下限;机动车及船舶等免征环保税   ■本报记者 包兴安   作为财税改革中税制改革的一部分,8月29日,《中华人民共和国环境保护税法(草案)》首次提请全国人大常委会审议。草案拟将现行的“排污费”改为“环境保护税”,将现行排污费收费标准作为环境保护税的税额下限,对大气污染物、水污染物、固体废物和噪声四类污染征税。环保税将不向普通居民征收。   财政部部长楼继伟向全国人大常委会作草案说明时表示,本次立法是按照“税负平移”的原则,将现行排污费制度向环保税制度转移。也就是说,该法一旦表决通过,1979年确立的环保排污费即将退出历史舞台,由环保税取而代之。   根据草案,环保税的纳税人为在中华人民共和国领域和中华人民共和国管辖的其他海域,直接向环境排放应税污染物的企业事业单位和其他生产经营者。征税对象为大气污染物、水污染物、固体废物和噪声。   楼继伟表示,现行排污费收费标准将成为环保税的税额下限。草案规定:大气污染物税额为每污染当量1.2元;水污染物为1.4元;固体废物按不同种类,税额为每吨5元至1000元;噪声按超标分贝数,税额为每月350元至11200元。由于目前部分省市上调了排污费收费标准,草案中明确,税额标准可以向上浮动。   环保税将有多大体量?楼继伟表示,2003年至2015年,全国累计征收排污费2115.99亿元。2015年征收排污费173亿元,缴费户数28万户。其中,废气排污费143.33亿元,占排污费总额的82.85%;污水排污费12.05亿元,占排污费总额的6.97%;噪声排污费17.26亿元,占排污费总额的9.98%;固体废物排污费0.41亿元,占排污费总额的0.2%。   “把排污费收费标准作为环保税税额下限,这意味着税额标准高于现行排污费,环保税开征后,预计每年征收环保税的规模理论上可达500多亿元。”中央财经大学教授谭云明对《证券日报》记者表示,随着环保税的出台,一方面,征收力度的大幅加强,将为国家环保投资提供充足的资金来源,利好环保政策、标准的执行;另一方面,将促使企业主动追求节能减排,加速环保投资,间接加速上游产业的优胜劣汰,促使僵尸企业的退出。   全国人大财政经济委员会认为,制定环境保护税法、推进环境保护费改税,有利于从根本上解决现行排污费制度存在的执法刚性不足、行政干预较多、强制性和规范性较为缺乏等问题,有利于促进形成治污减排的内在约束机制,有利于推进生态文明建设、加快经济发展方式转变。   值得注意的是,草案规定,对农业生产排放的应税污染物,机动车、铁路机车、非道路移动机械、船舶和航空器等流动污染源排放的应税污染物,城镇污水处理厂、城镇生活垃圾处理场向环境排放污染物不超过国家规定排放标准的,免征环保税。   草案明确提出,为鼓励企业通过采用先进技术减少污染物排放,纳税人排放应税大气污染物和水污染物的浓度值低于国家或者地方规定的污染物排放标准50%的,减半征收环境保护税。   楼继伟解释说,考虑到现行税制中已有车船税、消费税、车辆购置税等税种,对机动车的生产和使用进行调节,其中车船税和消费税按排量征税,在当前推进结构性减税的大环境下,不宜再进一步增加使用成本。   此前,对于二氧化碳是否应该纳入到环保税的征税范围,业内存在争议。楼继伟明确表示,“各方面争议比较大的对二氧化碳征收环境保护税问题,暂不纳入到征收范围”。 (责编:王子侯、杨迪)相关的主题文章:

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