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What Kind Of Impact For Environmental Protection Tax Levy On The Major Industries?
Jan 06, 2018

What kind of impact for environmental protection tax levy on the major industries?


As China's first single tax law that embodies the "green tax system" and promote the development of ecological civilization, the Environmental Protection Tax Law will come into effect on January 1, 2018. At present, basically all the local environmental taxes have been clearly defined as applicable tax standards, so preparations are made.


After the introduction of the environmental tax, the air and water pollutant discharge enterprises are most affected. At the same time, environmental standards and tax incentives to adjust the mechanism and other factors, will also greatly promote the development of related environmental protection industries. environmental protection silent diamond saw blade


Each has its own tax rates vary

According to the requirements of the Environmental Tax Law, the tax amount of taxable atmospheric pollutants ranges from 1.2 yuan to 12 yuan per pollution equivalent, and the tax amount of water pollutants is 1.4 yuan to 14 yuan per pollution equivalent. The determination and adjustment of the specific applicable tax may be decided by the local people's congress standing committee within the statutory tax rate.

Combing found that, in addition to Heilongjiang and Tibet, there is no clear data for the time being, at present, according to their own development in other provinces, have been announced in the region of the environmental tax specific applicable tax.


Some provinces identified the amount of tax applicable to air and water pollutants as the lower limit of the tax rate. Among them, Jilin Province, Jiangxi Province, Anhui Province and Shaanxi Province clearly collected RMB1.2 and RMB1.4 respectively for each pollution equivalent of air pollutants and water pollutants. Fujian will water pollutants in the five heavy metals, chemical oxygen demand and an applicable tax nitrogen slightly increased to 1.5 yuan per pollution equivalent, other taxable atmosphere and water pollutants, the implementation of the tax limit.


Some provinces set the transitional period for the applicable tax amount. For example, Liaoning stipulated that from 2018 to 2019, the taxable standard of atmospheric pollutants should be 1.2 yuan / pollution equivalent and that of water pollutants should be 1.4 yuan / pollution equivalent. 2020 and subsequent years, the specific application of the tax program to study and decide. 


The applicable taxes for the air and water pollutants determined by most provinces are higher than the lower limit of the tax rate. Beijing "top grid" implementation of the highest tax rate, that is, 10 times the tax limit. The 13 counties in Hebei Province that ring Beijing have also adopted higher tax rates. Shanghai, Tianjin, Jiangsu and other provinces tax amount more than 3 times the minimum tax. Shanxi, Zhejiang, Guangdong, Hainan and other provinces are less than 3 times. environmental protection diamond cutting tool.


Air pollutants discharge enterprises are the most affected

According to the Environmental Tax Law, enterprises and public institutions that discharge taxable pollutants directly to the environment and other production and business operators are taxpayers of environmental protection taxes. The taxable pollutants are mainly air pollutants, water pollutants, solid waste and noise.


Insiders predict that once the environmental tax is levied, the scale will far exceed the current sewage charges, levied or reached 500 billion yuan annually. Among these, air pollutants and water pollutant discharge enterprises are most affected.


From the industry point of view, emissions of air pollutants include: ferrous metal smelting and rolling processing industry, non-metallic mineral products industry, non-ferrous metal smelting and rolling processing industry, chemical industry, electricity, heat production and supply industries. Water pollutant discharge enterprises include: chemical industry, papermaking, medicine, textile industry, ferrous metal smelting and rolling processing industry, agro-food processing industry, fermentation and brewing, leather and so on.


Due to the different applicable tax rates, the amount of environmental taxes that various industries and enterprises need to pay in different provinces is also different. Taking a medium-sized manufacturing enterprise with an annual output value of 50 million yuan in Shanxi as an example, its annual green tax amount is about 300,000 to 700,000 yuan. In Shandong, the tax will reach 600,000 to 1,050,000 yuan.


It is understood that the implementation of environmental taxes are fixed rates, that is, more than pay more row, less row less pay. Differences in environmental taxes will eventually lead to differences in product prices and production scales, forcing enterprises to upgrade and upgrade.