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The object initially locks in sulfur dioxide and wastewater
As the head of the research group of the National Social Science Fund's major project “Research on China's Environmental Resources Tax Systemâ€, Ma Zhong, dean of the School of Environment of Renmin University of China, said that the environmental tax will be introduced in the form of an independent tax. The so-called "fee-to-tax", that is, the "improvement" of China's existing sewage charges, is currently considered by the technical level and other factors, the main tax items in the initial stage of the levy include sulfur dioxide and wastewater. The taxpayer is mainly the unit that discharges pollutants, and the actual discharge of pollutants is used as the basis for tax calculation. Taking wastewater as an example, this program may be mainly targeted at COD (chemical oxygen demand) emissions from industrial enterprises.
As far as the tax rate is concerned, Ma said that at the beginning of the environmental tax levy, the tax rate design may be relatively low. The relevant tax burden is basically equivalent to the current sewage charges. This statement has also been recognized by an expert from the Institute of Finance: "In the beginning, the collection of environmental taxes should not be higher than the collection standard of sewage charges." Specific to the practice of collection and management, there are experts suggesting that according to pollution Design different tax rates for the different impacts of the environment on the environment in different regions. The environmental tax rate is kept at a low level and is a common measure taken by many OECD (OECD) countries at the beginning of the environmental tax. According to the data, Germany is a country that has earlier taxed wastewater. Since the beginning of the 1980s, the water pollution tax has been levied. The tax rate for the first year of levy is 12 marks per "pollution unit", and it will continue to increase in the future. A total of 35.9 euros per pollution unit has been reached.
According to reports, the collection of environmental taxes may follow a step-by-step "fee-to-tax" path, that is, the initial implementation of "fee-to-tax" for pollutants with large emissions and relatively stable emissions, such as sulfur dioxide and wastewater pollutants. "Other pollutants are still levied on sewage charges in accordance with the original regulations." Ma Zhong explained that the design of environmental tax should consider both the rationality of theory and the feasibility of practice. In theory, environmental tax should include many behaviors and products that pollute the environment. However, subject to the limitations of relevant emission monitoring technology and other factors, it is necessary to adopt a step-by-step approach, starting with the key pollution sources and the subject of easy collection and management, and then expanding the scope of collection after the experience and conditions are mature.
It is worth noting that the environmental tax collection plan reported this time does not involve a carbon tax. Previously, some views held that in view of the increasingly severe carbon dioxide emission reduction situation facing the international community, China should include carbon dioxide emissions in the scope of environmental tax adjustment when enacting environmental taxes, and encourage China's economic development to be low through environmental taxes. Carbonization. In this regard, most of the experts interviewed by the Economic Information Daily believe that it is unlikely that a carbon tax will be imposed for the time being. "In terms of technical aspects such as environmental monitoring, it is far from easy to levy a carbon tax." Remind that.
The effect of "double dividend" will gradually emerge
It is generally believed that the environmental tax, like other taxes, will increase the burden of taxation objects to some extent. Therefore, once the environmental tax is levied, the impact on related industries and enterprises will be of concern.
The relevant person from the Environmental Planning Institute of the Ministry of Environmental Protection disclosed that the environmental tax design system fully considered the actual situation of China's sewage companies and the actual tax collection and management. The relevant person in charge of the Ministry of Environmental Protection also told the Economic Information Daily that the introduction of environmental taxes would not increase the burden on enterprises.
Under normal circumstances, the impact of environmental taxes on enterprises depends on both the scope of environmental taxes and the tax rate of environmental taxes. In the case where the scope of environmental tax collection is fixed, the higher the tax rate of environmental taxes, the greater the impact of environmental taxes on enterprises.
Ma Zhong believes that the environmental tax burden in the initial stage of levy is equivalent to the current level of sewage charges. From this point of view, it does not have a significant impact on the operating income of the enterprise. However, the introduction of the tax policy will still have a certain shock to the market. In particular, taxation is a long-term stable policy."
A senior in the power industry told the Economic Information Daily that the environmental tax levy will have a certain impact on major emitters. For example, if it is determined that an environmental tax is imposed on sulfur dioxide pollutants, it should have an impact on electricity and related industries.
In fact, "who pollutes, who pays taxes" is the principle that the OECD Environment Committee put forward in the 1970s. Relevant research data show that in 1972, the United States took the lead in levying a sulfur dioxide tax. At that time, the concentration of sulfur dioxide reached a certain level, and the corresponding tax amount was levied according to the quantity to guide the producers to install corresponding environmental protection equipment and use low-sulfur fuel. For example, in areas where the concentration of sulfur dioxide reaches the first-class standard, each pound of sulfur is levied 15 cents. The levy of water pollution tax in Germany is also the principle of “who pollutes, who pays taxesâ€. The water pollution tax collected is used as local income to improve water quality.
For China's guiding ideology for levying environmental taxes, a relatively consistent understanding is to increase the regulation of pollution and environmental damage through taxation, and thus help solve some deep-seated problems in China's environmental protection process, and promote economic restructuring and ecological environment improvement. At the same time, the tax structure will be further improved, and the main reason is not to expand the tax source and increase fiscal revenue for the government.
"Although from the current point of view, the symbolic significance of the introduction of environmental taxes may be greater than the actual meaning, but in the long run, the 'double dividend' of environmental taxes will gradually emerge." Ma Zhong said that with the expansion of the scope of environmental taxes and The increase in tax rate, the company's income and competitiveness may be affected, but the state can reduce corporate income tax, business tax and other measures to reduce the impact of environmental taxes on enterprises, thereby achieving the dual purpose of environmental protection and promoting healthy economic development. This is the "double dividend" that environmental taxes are praised. In addition, from the perspective of improving the tax system, environmental taxes will also increase the efficiency of the entire tax system.
The timing of the levy is a problem
In the view of many people, since the collection scheme has been relatively clear, it should not be far from the environmental tax. However, quite a few experts believe that although the environmental tax should be levied during the “Twelfth Five-Year Plan†period, the specific collection time is required. Careful consideration, at present, timing is a problem. If it is in the form of "regulations", it may be launched as soon as possible next year. If an environmental tax law is introduced, the time will be longer.
In fact, environmental taxes have been the focus of discussion in more than one time in the past few years, but they are often only heard. However, the official official expression of the recent introduction of environmental taxes has increased significantly, triggering a new round of expectations.
In 2007, in order to implement the "Third Seventh National Congress" report, the spirit of the fiscal and taxation system that is conducive to scientific development and the "Research on the introduction of environmental taxes" proposed by the "Comprehensive Work Plan for Energy Conservation and Emission Reduction of the State Council", the Ministry of Finance, National Taxation The General Administration and the Ministry of Environmental Protection began research on environmental taxes.
In May this year, the State Council approved the National Development and Reform Commission's "Opinions on the Key Work of Deepening Economic System Reform in 2010" clearly stated that it will study the plan for levying environmental taxes. At the end of October, the "Proposal of the Central Committee of the Communist Party of China on Formulating the Twelfth Five-Year Plan for National Economic and Social Development" adopted by the Fifth Plenary Session of the Seventeenth Central Committee officially proposed to levy an environmental protection tax.
Ma said that the levy of a new tax involves all aspects of social and economic life. The tax collected at a certain stage will be extended to other stages, affecting all aspects of the economy. Therefore, the introduction of new taxes or policy adjustments should be cautious. Be cautious.
In his view, the macroeconomic situation is a very important factor and usually plays a decisive role in the introduction or reform of taxes. "In terms of the current economic situation, the introduction of a new tax should be a difficult decision for the decision-making level." In general, the best time to levy a new tax is the rapid economic growth, the income of residents and businesses, The level of income also maintained a rapid growth, while the inflation rate was at a lower level. "From 2008 to the present, it should be said that there is no particularly suitable time. If it is the fastest, it will be introduced next year. If an environmental tax law is to be introduced, the time will be longer." Moreover, in the process of perfecting the tax system, There are also coordination issues between the various taxes, which will be carried out step by step depending on the degree of urgency.
The Ministry of Finance and other three departments first passed the environmental tax collection plan
The reporter recently learned from relevant parties that the environmental tax collection plan has been unanimously approved by the Ministry of Finance, the State Administration of Taxation and the Ministry of Environmental Protection, and has been reported to the State Council. Authoritative sources told the Economic Information Daily that the environmental tax collection plan to be reported this time will first levy two taxes on sulfur dioxide and wastewater, and adopt a method for collecting pollutants. The tax burden is equivalent to the current sewage charges. . Relevant experts close to the ministry believe that the timing of the moment is a difficult problem, and relevant policy plans will be introduced as soon as possible next year.