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Environmental Tax Law: establish and perfect the floating mechanism of tax burden

2017/5/12 0:00:00浏览次数:178

From December 19, 2016 to 25, the twenty-fifth session of the Standing Committee of the twelve National People's Congress was held. The conference reviewed the People's Republic of China environmental protection tax law (Draft) for the second time and passed the law. The twenty-eighth article of the environmental protection tax law, which has just passed, stipulates that this Law shall come into force as of January 1, 2018.
The environmental protection tax is certain to come!
From "fee" to "tax""
In the eyes of the vast majority of experts, the environmental protection tax law is a green system that has been upgraded from the sewage fee system". The new environmental protection law is based on the existing sewage charges system, determine the environmental protection tax payer, tax object, tax basis, tax, tax collection and management, establish a set of feasible system.
In the past 30 years, the government has been urging enterprises to reduce emissions of pollutants mainly in the form of sewage charges. The law of the People's Republic of China on environmental protection (Trial Implementation) promulgated in 1979 has established the system of sewage charges, and the current environmental protection law has continued this system. The regulations on the collection, use and administration of sewage charges promulgated by the State Council in 2003 stipulated that the collection and use of sewage charges should be regulated. According to statistics, from 2003 to 2015, the cumulative levy of sewage charges 211 billion 699 million yuan, the sewage charges paid enterprises and institutions and individual industrial and commercial households totaled about 5000000. In 2015, 17 billion 300 million yuan was levied on sewage charges and 280 thousand households were paid.
The sewage system has played an important role in the prevention and control of environmental pollution, but compared with the tax system, sewage system, local law enforcement departments lack of rigidity payment and intervention and other issues, it is necessary to carry out environmental protection fees." When the finance minister of the Ministry of finance gave an explanation of the draft environmental protection tax law, he said.
In fact, in public opinion, the change from "fee" to "tax" has also been very strong. Experts believe that the environmental tax can promote the development of a green economy from the height of the reform of the country's tax structure. Administrative fees are not enough to form economic instruments that are highly interrelated and mutually responsive, but "fee" and "tax" can completely change the situation. Tax leverage is a series of changes in the price mechanism, the state tax structure, as a whole is affected by the operation of the entire market economy system.
Zhu Weiqun, director of the tax department of Shanghai University of Finance and Economics public school of economics and management, told reporters, in theory, environmental protection sewage charges and taxes are just different names, but the same mechanism; but from the actual operation, environmental protection tax collection efforts may be greater than the sewage charges, which will be conducive to curb corporate pollution emissions. The National People's Congress, the Fujian provincial Environmental Science Research Institute Vice President Zhang Yuzhen on the sewage charges system has deep experience: "sewage charges in the implementation process, administrative intervention is more, existing enterprises pay less unpaid sewage charges, and sewage charges levied is still lower than the standard." She believes that through the "fee" to change "tax" to strengthen the constraints of the sewage enterprises is necessary, according to the law is the basic characteristics of Taxation, tax collection measures are more mandatory and legal protection.
In addition to the defects of the sewage charges system, there is another inevitability in the change from "fee" to "tax".
"We believe that China should have started an era of tax legalization. Since we established the principle of statutory tax now, also in the legislation law clearly put forward such a principle, then, we will have a better law, then a better method of execution, to create a good law and good governance environment, so that we can play the whole tax running on the track of tax according to law." Shanghai Qin Li law firm Fu Yonghui believes that the "fee" to "tax" also reflects the party's the third Plenary Session of the 18th CPC Central Committee "requirements to implement the tax legal principle", indicates that the tax legal system construction of our country has taken a solid pace.
A plurality of rows of row less pay taxes, pay less taxes
First proposed the concept of environmental protection tax is the British economist Pigou, he believes that the government can correct the market failure by a tax or subsidy scheme, this scheme is also known as the "Pigou tax" program.
With the development of economy, environmental problems are becoming more and more serious. Some countries begin to practice and apply the Pigou tax. For example, Finland adopted the environmental protection tax, the national emissions of carbon dioxide from the beginning of 1980s each year to reduce 600 thousand tons to tens of thousands of tons; the U.S. has insisted the use of environmental tax policies to promote the healthy development of ecological environment, and achieved remarkable results, the most obvious example is, although the increasing number of cars, but the emissions of carbon dioxide, but 80% fewer than in 1970s, air quality has been greatly improved.
In the interpretation mechanism of environmental protection tax, economics and finance, Xi'an Jiao Tong University Wang Yunjie said: "the environmental protection tax can reduce pollutant emissions, pollutant emissions is mainly regulated by the environmental protection tax behavior to achieve. If the discharge of pollutants, it is necessary to pay the tax of environmental protection, more pollutant emissions, the cost of tax burden is heavier; if not in the discharge of pollutants or pollutant emissions before taking measures to control pollution, you can pay less or do not pay tax of environmental protection, or even additional subsidies from the government, the cost of tax burden it is light. In this way, "one award one penalty" can effectively regulate the taxpayer's emission behavior, and ultimately reduce pollutant emissions."
This is essentially the Minister of environmental protection Chen Jining said the "multi row pay more taxes, less