Promoting the transformation of environmental protection fees and ensuring the smooth implementation

Xinhua news agency, Beijing, Beijing, December (reporter Ding Xiaoxi, Han Jie) in December 25, 2017, the State Council Prime Minister Li Keqiang signed the State Council order, published "People's Republic of China environmental protection tax law implementation regulations" (hereinafter referred to as the implementation of the regulations), since January 1, 2018. Recently, the head of the Legislative Affairs Office of the State Council, the Ministry of finance, the State Administration of Taxation and the Ministry of environmental protection responded to reporters' questions on the implementation of the regulations.

Q: what is the background for the implementation of the regulations?

Answer: the twenty-fifth meeting of the Standing Committee of the Twelfth National People's Congress in December 25, 2016 passed the tax law on environmental protection of the People's Republic of China (hereinafter referred to as the environmental protection tax law), which has been implemented since January 1, 2018.

The formulation of environmental protection tax law is an important measure to implement the party's the third Plenary Session of the 18th CPC Central Committee and fourth plenary session of the Fourth Plenary Session of the party "to promote environmental protection and tax reform" and "to protect the ecological environment with a strict legal system". It is of great significance for the protection and improvement of the environment, the reduction of pollutant emissions and the promotion of the construction of the biological civilization. In order to ensure the smooth implementation of the tax law for environmental protection, it is necessary to formulate regulations for implementation, refine the relevant provisions of the law, further clarify the boundaries and enhance operability.

Q: what are the provisions for implementing the environmental protection tax law?

Answer: in the framework of the environmental protection tax law, the implementation of the regulations focuses on the details of the tax object, the tax basis, the tax relief and the tax collection and management, so as to better adapt to the actual needs of the environmental protection tax collection.

Q: what are the detailed rules for the implementation of the tax regulations?

A: one is to make sure that the specific scope of other solid wastes called "environmental protection tax tax list" is determined in accordance with the procedures stipulated in the sixth article second section of the environmental protection tax law. It is proposed by the people's Government of the provincial, autonomous region and municipality directly under the central government, and is reported to the Standing Committee of the people's Congress at the same level and is reported to the Standing Committee of the National People's Congress and the State Council for the record.

The two is to clarify the scope of "legally established urban and rural sewage centralized treatment sites". The centralized treatment sites for urban and rural sewage, which are set up according to the regulations, refer to places for the public to provide domestic sewage treatment services, and do not include places for sewage treatment services provided to enterprises and institutions and other producers in industrial agglomeration areas such as industrial parks and development zones, as well as enterprise institutions and other students. A sewage disposal site for self construction and self use by the operator.

The three is to clarify the related issues of paying environmental protection tax on large-scale aquaculture, stipulate that the livestock and poultry farms which have reached the standard of the provincial people's government and the pollutant discharge port should pay the environmental protection tax according to law; the comprehensive utilization and non harm treatment of livestock and poultry waste should not be discharged directly to the environment. Pollutants do not pay environmental protection tax.

Q: how to determine the basis of tax assessment for environmental protection tax?

Answer: in accordance with the provisions of the environmental protection tax law, the taxable air pollutants and water pollutants shall be determined according to the amount of pollution equivalent to the amount of pollutant discharge, and the taxable solid waste is determined according to the discharge of solid waste, and the tax noise is determined according to the number of decibels exceeding the standard of the state.

According to the actual situation and needs, the implementation of the regulations further clarifies the two questions on the basis of the tax calculation: first, considering that facilities and sites in conformity with national and local environmental protection standards, storage or disposal of solid wastes do not belong to the direct discharge of pollutants to the environment, do not pay the environmental protection tax, and make a comprehensive use of solid waste in accordance with the law. To exempt from environmental protection tax, in order to embody the incentive to reduce pollution and emission reduction of taxpayers, the implementation of the Regulations stipulates that the discharge of solid waste is reduced to the amount of solid waste in the current period subtracted from the storage, disposal and the balance of the comprehensive utilization of the solid waste.

The two is to embody the punishment of the relevant illegal acts of the taxpayers. The implementation regulations stipulate that the taxpayer has illegal dumping of taxable solid waste, does not install the automatic monitoring equipment for the use of pollutants according to law or does not use the automatic monitoring equipment of the pollutants and the monitoring equipment of the Department of environmental protection. It is damaged or removed without authorization and changes the pollution self. In the case of tampering, falsifying and falsifying the monitoring data of pollutants and making false tax returns, the production of the pollutants shall be produced as the discharge of the pollutants.

Q: for the thirteenth article of the environmental protection tax law on how to reduce the environmental protection tax, how to grasp the relevant boundaries in practice?

Answer: the thirteenth article of the environmental protection tax law stipulates that the concentration of taxable air pollutants or water pollutants by taxpayers is lower than that of 30% of the emission standards, and the environmental protection tax shall be reduced by 75%, and the environmental protection tax is reduced by 50% below the emission standard of 50%.

In order to facilitate practical operation, the calculation method of the concentration of taxable air pollutants and water pollutants in the above regulations is first specified in the implementing regulations. At the same time, according to the principle of strict mastery, the implementation of the regulations further defines the conditions for the application of tax reduction, i.e. the average value of the concentration of taxable air pollutants or the daily average value of the concentration of the pollutants in the taxable water, as well as the concentration of the taxable air pollutants and water pollutants in each monitoring unit during the month. National and local standards for pollutant discharge.

Q: in order to ensure the smooth implementation of the tax collection and management of environmental protection, what regulations have been implemented?

Answer: from the actual situation, the management of environmental tax collection is more complicated. To guarantee the administration of the levy on environmental protection tax