Recently, the "People's Republic of China Environmental Protection Tax Law (Draft)" for the first time to the NPC Standing Committee to consider the existing sewage charges system to the environmental tax system transfer to the air pollutants, water pollutants, solid waste and noise and other four pollutants Emission production enterprises levy environmental taxes. In 1979, the establishment of the environmental pollution fee system is about to officially withdraw from the stage of history. Environmental taxes will be levied, will have an impact on the enterprise? How does business respond?

    Environmental taxes are levied for business impact geometry?

    Benefit outweighs

    Environmental protection tax law from the motion to the draft, nearly 10 years.

    The introduction of environmental protection tax is a landmark event, it marks the environmental management system in China from the past, the main administrative order, into a market-based means. The "tax reform" will play an important role in the prevention and control of environmental pollution. On the one hand, it will effectively solve the problem of rigid law enforcement, local payment and departmental interference in the sewage charges system. On the other hand, Energy-saving emission reduction, accelerate environmental investment, while the annual 50 billion yuan of environmental taxes will provide financial support for environmental governance.

    Finance Minister Lou Jiwei said in the draft, this legislation is in accordance with the "tax burden translation" principle, the existing sewage charges system to the environmental tax system transfer to the current sewage charges levy standards as the environmental tax limit of the tax.

    Reporters in all over the survey, the majority of enterprises generally reflect, if the "tax reform" implementation, corporate tax burden has not increased. Some small and medium enterprises, the private sector and even that the tax reform can be described as good news, is conducive to different economies in an equal environment to compete, is conducive to industry health, standardize the development.

    It is reported that each province has a large number of key polluting enterprises because of "policy exempt" do not have to pay sewage charges. Sewage charges reduction has become a local policy concessions "to reduce the burden on enterprises" excuse, and even become individual money trading "chips." "Fee tax" once implemented, the most affected is to pay the sewage charges are not standardized enterprises, and by the local government departments "to take care" of enterprises, the intensity will increase. In addition, the pollutants are easy to measure the industry such as paper, chemical industry, the future pressure will be relatively large.

    Many industry insiders believe that in the enterprise cost and tax cuts in the environment, the overall tone of environmental taxes on the "soft", such as carbon dioxide is not taxed, agricultural pollution, motor vehicle exhaust and so on and so on. In the face of the pressure of economic downturn, the collection of green taxes will only be in line with the minimum standards, and will not raise the tax rate, did not really reflect the "polluter pays" principle.

    Old problems are not resolved, new problems are in the emergence. The first is to collect problems. Environmental protection tax as the first special special tax, the approved (environmental protection departments) and the collection (tax authorities) in the "two skin" state, must be the local environmental protection bureau first corresponding tax pollutants for approval, the tax authorities to This tax. Environmental protection departments as the basis for the approval of the approved, whether the local administrative directives and other local protectionist influence, environmental protection tax can play a key role.

    Second, the environmental tax should be clear tax rights and obligations, in addition to resource tax, value-added tax and other departments, but also with the implementation of the sewage charges, mineral development and protection fees and other taxes and coordination, and gradually improve the supporting mechanism.

    Yin Zhongqing, a member of the Standing Committee of the National People's Congress (NPC), said that the lack of income attribution could lead to conflicts of interest and mutual competition between the central government and the local government in the process of collection. The use of unknown direction could lead to the hindrance of environmental protection tax. Environmental tax levy, be sure to comply with the basic legal procedures for taxation, who should be received, where to use, how to monitor, should be the first time to explain to the public clearly.

    Impact Analysis

    Minister of Environmental Protection Chen Jining has said that the core purpose of the establishment of environmental protection tax is not to increase the tax, but to establish a mechanism to encourage enterprises to discharge less pollutants, multi-row tax, less row of tax.

    According to the "draft", the focus of environmental protection tax monitoring (sewage) taxpayer refers to thermal power, steel, cement, electrolytic aluminum, coal, metallurgy, building materials, mining, chemical, petrochemical, pharmaceutical, light industry (brewing, paper making, fermentation , Sugar, vegetable oil processing), textile, leather and other key industries polluting taxpayers and other sewage industry focus on monitoring enterprises. This means that once the environmental tax levy, the industry will be more significant impact. This will help to curb the development of high energy consumption and high pollution enterprises, help economic transformation and upgrading, the current steel, coal and other industries to produce capacity will have a catalytic role.

    From the tax object point of view, the four pollutants in the air pollutants will account for "big head." According to the draft taxation standard, about 90% from the air pollutants, about 10% from the water pollutants. From the industry to predict, air pollutants, 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 industry and other five industries to pay the environmental tax , Accounting for 88% of the total environmental pollution tax revenue. Water pollution, chemical industry, papermaking, medicine, textile industry, ferrous metal smelting and rolling processing industry, agricultural and sideline food processing industry, fermentation and brewing, tanning and other eight industries to pay the environmental protection tax will account for 80%.

    Duan Bingde, deputy researcher of the Development Research Center of the State Council, believes that the implementation of the future environmental protection tax, there are two types of enterprises will benefit from the first category is always pay attention to energy conservation and environmental protection enterprises, such as some central enterprises, the emission targets have reached the international leading level. Such enterprises in the competition because of environmental measures will be effective and bear less tax, to further enhance their competitiveness. The second category of beneficiaries are engaged in energy conservation and environmental protection business enterprises, such as sewage control, waste gas treatment, solid waste treatment and other industries and enterprises, environmental protection tax will be implemented after the implementation of more business opportunities. The second category includes some third-party enterprises engaged in environmental protection, including environmental protection departments and environmental protection business segments of some enterprise groups. Third-party environmental monitoring and environmental audits will play an important role, and third-party enterprises will be due to business focus, patent technology and talent pool in the industrial park and traditional industries to upgrade energy-saving environmental protection to get more opportunities.

    There are institutions that the introduction of environmental taxes will be a major role in promoting the entire industry, on the one hand is conducive to the upstream industry survival of the fittest to accelerate the withdrawal of zombie enterprises to achieve optimal allocation of resources; the other hand, with the whole society to enhance the enthusiasm of environmental protection, Enterprises will increase the willingness to reduce emissions, environmental investment will accelerate, the relevant environmental protection enterprises will benefit.

    How to deal with

    In today's trend, the road of enterprise development is green transformation, who first transition, who will seize the opportunity. From the published draft can be seen, the state of environmental protection enterprises will have more tendencies, follow-up will also introduce more environmental policies, which for the transformation of enterprises in advance will be a great opportunity.

    In addition, enterprises must also have long-term development awareness, and actively respond to, increase scientific and technological innovation, through the use of clean energy, environmentally friendly raw materials to improve the efficiency of the use of resources, and truly achieve the purpose of protecting the environment.

    In fact, the impact of policy regulations on the industry is not immediate, but in a considerable period of time the impact of individual enterprises, such as the cost of investment flows, which have sustained and far-reaching impact on the industry.

    Environmental protection tax from the legislation to the implementation of many aspects of the need for further consultation, discussion and even game. Such as how to achieve full collection and management, how to calculate the taxable basis of taxable pollutants can do both to safeguard social interests, but also to maintain the industry, the normal interests of enterprises, both to strengthen the rigid governance of sewage enterprises, but also to prevent excessive Tax inclination and so on.

    He said that he can not expect an environmental tax law to solve all environmental problems. It should be closely integrated with other environmental protection methods. The environmental protection tax law will be coordinated with the laws such as tax collection and management, environmental protection law and other laws, Collaboration together, the water will be more green, genius will be more blue.