The implementation of the environmental protection tax law introduced the establishment of a national unified information sharing platform!
2017-11-10 15:19:26
The implementation of the environmental protection tax law introduced the establishment of a national unified information sharing platform! [global plastic network June 28, 2017] The environmental protection tax law of the People's Republic of China (hereinafter referred to as the tax law) will be officially implemented on January 1, 2018. In order to ensure the implementation of the tax law, June 26, the ministry of finance, taxation, environmental protection department to draft the law of the People's Republic of China on environmental protection tax law implementation regulations "(draft, hereinafter referred to as the regulations), to solicit opinions from the public. The environmental protection tax law is the first one in our country to explicitly write the departmental information sharing and working cooperation mechanism. Regulations of environmental protection tax taxpayer, tax object, tax calculation basis, tax cuts, tax collection and administration, etc, on the terms of the "environmental protection tax law of the People's Republic of China" made specific provision. The provision of taxpayers and taxable objects 1, taxpayer: enterprise, enterprise, individual businesses and other organizations and regulations in article 2 of the tax law of environmental protection tax on the basis of the taxpayer shall be detailed and clear outside enterprises, the need to pay the environmental protection tax "other producers and operators" including individual industrial and commercial households and other organizations. 2, the tax object four categories: atmospheric pollutants, water pollution, solid waste, noise pollution tax law, the environmental protection tax levy object for atmospheric pollutants, water pollutants, noise and solid waste four classes. Regulations for each kind of pollutants are explained and the detailed rules, and suggested the specific scope of the taxable pollutants in accordance with the tax law attached environmental protection tax tax tax table, determine the table of the taxable pollutants and equivalent value. 2. Tax basis and method standard 1, waste gas, waste water will be density monitoring, each pollutant export tax regulations explicitly alone, pollutant emissions are referred to in article 7 of the tax law refers to the taxpayer emissions in taxable atmospheric pollutants, discharge of water pollutants contained in the taxable amount. Taxable atmospheric pollutants or the "density" of water pollutants, regulations specifically refers to the automatic monitoring of taxable atmospheric pollutants hours during the month average numerical average income, or numerical average to average income taxable water pollutants, as well as the monitor each time monitoring during the month the taxable atmospheric pollutants, water pollutants density. If taxpayers discharge atmospheric pollutants and water pollutants from more than two emissions, the environmental protection tax shall be calculated separately for the taxable pollutants emitted from each discharge. The environmental protection tax should also be calculated according to different taxable pollutants at each discharge outlet. 2. Solid waste: enterprises shall be discharged according to the emissions tax according to law; False tax returns, illegal dumping according to the output tax for the solid waste, according to its discharge characteristics, for ease of calculation and verification taxable emissions regulations in "solid waste emissions = current discharge of solid waste - the current comprehensive utilization of solid waste - current solid waste storage capacity - the current amount of solid waste disposal" of the formula to calculate. For taxpayers tax filing period shall be, false tax returns, and illegal dumping of taxable solid waste, to embody punishment, directly the taxable calculated on the basis of the current discharge of solid waste emissions. Third, multi-level government, multi-sectoral, different regional cooperation management tax 1 and taxation under the state council, establish a unified national environmental protection tax regulations tax-related information sharing platform has been clear about the local tax authorities, the competent department of environmental protection and local people's government in the environmental protection tax levy management responsibilities. In order to pass information between departments, regulations, instructions, to the competent taxation, environmental protection department under the state council shall establish a unified national environmental protection tax tax-related information sharing platform, make tax-related information sharing platform technology standard, clear data acquisition, storage, transmission, query and use. Through sharing platforms, local tax authorities and environmental protection authorities can implement tax information connectivity. The competent department of environmental protection shall, through the platform, convey to the tax authorities the information obtained in the supervision and administration of environmental protection. The tax authorities shall pass the tax information on the amount of the solid waste declared by the taxpayer through the platform, and the taxpayer shall deal with the information of the illegal act. 2, taxpayers do not agree with the environmental protection department monitoring data: according to the department of environmental protection tax, as taxpayers to declare tax in accordance with the highest emissions quantity of pollutants monitoring data related to pass by the competent department of environmental protection data inconsistency, regulations, if the taxpayer shall, in accordance with the automatic monitoring data, calculation of the taxable emissions the tax authorities shall the data provided by the competent department of environmental protection relay; If taxpayers calculated according to the monitoring data, given by the monitoring of the pollutant emissions, the taxation authority shall file a declaration to the taxpayer data transfer data with the competent department of environmental protection is high principle to calculate and determine the amount payable for the taxpayer. Iv. Exemptions from tax exemption and regulations on trans-provincial issues 1. The urban and rural sewage treatment site shall not be exempt from duty Because of the tax law of industrial sewage concentrated treatment and so on duty, regulations in the tax law "rural and urban sewage concentrated treatment place" is defined as the range of "facing the social public to provide public sewage sludge concentration processing services, and arranged by finance pay the service fee or operating funds of sewage (sludge) centralized plant stand or facilities". But does not include "for industrial park, development zone, the industrial colony, and other enterprises and institutions in a particular area and other producers and operators to provide wastewater treatment service facilities or sites, as well as enterprises and institutions, and other production operators build their own sewage treatment facilities or sites. Outlet of 2, the production and business operation and not in the same province (city, county), will be clear in the production of the local tax regulations, the tax law article 17 the term "taxable pollutant emissions, is refers to the taxable atmospheric pollutants and water pollutant discharge outlet is located, solid waste, industrial noise is produced. If the taxpayers' taxable air pollutants and the discharge of water pollutants are located in different provincial-level regions, the tax authorities shall be responsible for the production and operation of the tax authorities.
